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,
333-49345  and  333-33686)  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,  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,  in the  Registration  Statement  (Form S-3 No.  333-52237)
pertaining to the 3.25%  Convertible  Subordinated  Debentures  due 2003, in the
Registration  Statement (Form S-8 No. 333-80073) pertaining to the 1999 Exchange
Stock Option Plan, and in the  Registration  Statement (Form S-4 No.  333-49636)
pertaining to the 10-3/4% Senior Subordinated Notes due 2008 of our report dated
March 6,  2001,  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, 2000.




                                                        ERNST & YOUNG LLP

Birmingham, Alabama
March 23, 2001