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  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
Statement (Form S-8 No. 333-02221)  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 (S-8 No. 333-12111) pertaining to the Professional Sports
Care Management, Inc. Stock Option Plans and in the Registration Statement (Form
S-8 No. 333-18035)  pertaining to the ReadiCare Stock Option Plans of our report
dated August 20, 1997, with respect to the consolidated financial statements and
schedule of HEALTHSOUTH  Corporation  and  Subsidiaries  included in the Current
Report (Form 8-K) for the year ended December 31, 1996.


                                        Ernst & Young LLP


   
Birmingham, Alabama
September 18, 1997