EXHIBIT 23.2



                        CONSENT OF INDEPENDENT AUDITORS


     We hereby  consent to the  inclusion in this Annual Report on Form 10-K and
the further incorporation by reference into the Registration  Statements on Form
S-3 (Registration No. 33-80660),  Form S-8 (Registration No. 33-84502). Form S-8
(Registration  No.  33-61697),  and  Form S-8  (Registration  No.  33-63199)  of
Horizon/CMS  Healthcare  Corporation of our report dated August 3, 1995,  except
for Note 6 and Note 19 for which the date is  September  26,  1995;  Note 14 for
which  the  date is  September  12,  1995;  and  Note 20 for  which  the date is
September 27, 1995, with respect to the  consolidated  financial  statements and
schedule of Continental Medical Systems, Inc. for the year ended June 30, 1995.





                                        /s/ ERNST & YOUNG LLP
                                        --------------------
                                          ERNST & YOUNG LLP



Harrisburg, Pennsylvania
August 27, 1997