EXHIBIT (23)-2


                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


     As independent public  accountants,  we hereby consent to the incorporation
by reference in this registration statement 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,  and to all  references  to our Firm
included in this registration statement.



                                        ARTHUR ANDERSEN LLP



Albuquerque, New Mexico
November 18, 1997