EXHIBIT 23


                         CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in the Registration Statement (Form
S-8 No.  33-13489)  pertaining to the 1984  Incentive  Stock Option Plan, in the
Registration   Statement  (Form  S-8  No.  33-23642)   pertaining  to  the  1988
Non-Qualified  Stock Option Plan, in the  Registration  Statement  (Form S-8 No.
33-34908)  pertaining  to the  1989  Stock  Option  Plan,  in  the  Registration
Statement (Form S-8 No.  33-40798)  pertaining to the 1990 Stock Option Plan, in
the Registration  Statement (Form S-8 No. 33-50440) pertaining to the 1991 Stock
Option Plan, in the Registration Statement (Form S-8 No. 33-64308) pertaining to
the  1992  Stock  Option  Plan,  in the  Registration  Statement  (Form  S-8 No.
33-64316)  pertaining  to  the  1993  Consultants'  Stock  Option  Plan,  in the
Registration  Statement  (Form S-8 No.  33-55303)  pertaining  to the 1993 Stock
Option Plan, in the Registration  Statements (Form S-8 No. 333-02221,  333-42301
and  333-49345)  pertaining to the 1995 Stock Option Plan,  in the  Registration
Statement (Form S-8 No. 33-60231)  pertaining to the Surgical Health Corporation
and Heritage  Surgical  Corporation  Stock  Option  Plans,  in the  Registration
Statement (Form S-8 No. 33-64615) pertaining to the Sutter Surgery Centers, Inc.
Stock Option  Plans,  in the  Registration  Statement  (Form S-8 No.  333-00565)
pertaining  to  the  Surgical  Care  Affiliates   Stock  Option  Plans,  in  the
Registration  Statement (Form S-8 No. 333-12111)  pertaining to the Professional
Sports Care Management,  Inc. Stock Option Plans, in the Registration  Statement
(Form S-8 No. 333-18035)  pertaining to the ReadiCare Stock Option Plans, in the
Registration Statement (Form S-3 No. 333-25921) pertaining to the stock purchase
warrant issued to Robert D. Carl, III, in the  Registration  Statement (Form S-8
No. 333-24429)  pertaining to the Health Images, Inc. Stock Option Plans, in the
Registration  Statement  (Form S-3 No.  333-39825)  pertaining  to the resale of
shares  of  Common  Stock  issued  to  the   stockholders  of  National  Imaging
Affiliates,  Inc.,  in the  Registration  Statement  (Form  S-8  No.  333-42307)
pertaining to the 1997 Stock Option Plan, in the  Registration  Statement  (Form
S-8 No.  333-42305)  pertaining  to the Amended and Restated  1993  Consultants'
Stock Option Plan, and in the  Registration  Statement (Form S-8 No.  333-42301)
pertaining to the Horizon/CMS  Healthcare Corporation Stock Option Plans, in the
Registration  Statement  (Form S-8 No.  333-59887)  pertaining  to the  National
Surgery Centers,  Inc. Stock Option Plans, in the  Registration  Statement (Form
S-8 No. 333-59895) pertaining to The Company Doctor Amended and Restated Omnibus
Stock Plan of 1995,  and the  Registration  Statement  (Form S-3 No.  333-52237)
pertaining to the 3.25%  Convertible  Subordinated  Debentures due 2003, and the
Registration  Statement (Form S-8 No. 333-80073) pertaining to the 1999 Exchange
Stock  Option Plan of our  report,  dated March 19,  2000,  with  respect to the
consolidated   financial   statements  and  financial   statement   schedule  of
HEALTHSOUTH  Corporation  and  subsidiaries  included in the Annual Report (Form
10-K) for the year ended December 31, 1999.



                                                          ERNST & YOUNG LLP

Birmingham, Alabama
March 24, 2000