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. 33-64316) pertaining to
the  1992  Stock  Option  Plan,  in the  Registration  Statement  (Form  S-8 No.
33-64308)  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  Statement (Form S-8 No. 33-6231) pertaining to
the Surgical Health  Corporation and Heritage Surgical  Corporation Stock Option
Plans and in the Registration  Statement (Form S-8 No.  33-64615)  pertaining to
the Sutter  Surgery  Centers,  Inc.  Stock  Option  Plans,  of our report  dated
February 14, 1996,  with respect to the  consolidated  financial  statements and
schedule of  HEALTHSOUTH  Corporation  and  Subsidiaries  included in the Annual
Report (Form 10-K) for the year ended December 31, 1995.


                                                  ERNST & YOUNG LLP

Birmingham, Alabama
March 27, 1996