Exhibit 23-1



                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



As independent  public  accountants,  we hereby consent to the  incorporation by
reference in this Form 8-K of our report dated August 27, 1997,  included in the
Horizon/CMS  Healthcare  Corporation  Form 10-K/A  Amendment No.1 for the fiscal
year  ended  May 31,  1997.  It  should be noted  that we have not  audited  any
financial statements of the Company subsequent to May 31, 1997, or performed any
audit procedures subsequent to September 23, 1997.

                                                             ARTHUR ANDERSEN LLP

Albuquerque, New Mexico
 November 10, 1997