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EXHIBIT 15

                           INDEPENDENT ACCOUNTANTS' REVIEW REPORT

The Board of Directors and Stockholders
NCS HealthCare, Inc. and Subsidiaries

We have reviewed the accompanying condensed consolidated balance sheet of NCS
HealthCare, Inc. and subsidiaries (the Company) as of September 30, 1996, and   
the related condensed consolidated statements of income and cash flows for the 
three-month periods ended September 30, 1996 and 1995. These financial
statements are the responsibility of the Company's management. 

We conducted our review in accordance with standards established by the American
Institute of Certified Public Accountants. A review of interim financial
information consists principally of applying analytical review procedures to
financial data, and making inquiries of persons responsible for financial and
accounting matters. It is substantially less in scope than an audit conducted in
accordance with generally accepted auditing standards, which will be performed
for the full year with the objective of expressing an opinion regarding the
financial statements taken as a whole. Accordingly, we do not express such an
opinion.

Based on our review, we are not aware of any material modifications that should
be made to the accompanying financial statements at September 30, 1996 and for
the three-month period then ended for them to be in conformity with generally
accepted accounting principles.

We have previously audited, in accordance with generally accepted auditing
standards, the consolidated balance sheet of NCS HealthCare, Inc. and
subsidiaries as of June 30, 1996, and the consolidated statements of income,
stockholders' equity and cash flows for the year then ended, not presented
herein, and in our report dated August 2, 1996, we expressed an unqualified
opinion on those consolidated financial statements. In our opinion, the
information set forth in the accompanying condensed consolidated balance sheet
as of June 30, 1996 is fairly stated, in all material respects, in relation to
the consolidated balance sheet from which it has been derived.

Cleveland, Ohio                                    /s/   Ernst & Young LLP
November 13, 1996