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. 33-64308) 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  Statements  (Form  S-8  No.  333-02221  and
333-49345)  pertaining  to the  1995  Stock  Option  Plan,  in the  Registration
Statement (Form S-8 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 (Form S-8 No.  333-12111)  pertaining to the Professional  Sports Care
Management, Inc. Stock Option Plans, in the Registration Statement (Form S-8 No.
333-18035)  pertaining to the ReadiCare Stock Option Plans, in the  Registration
Statement  (Form S-3 No.  333-25921)  pertaining to the stock  purchase  warrant
issued to Robert D.  Carl,  III,  in the  Registration  Statement  (Form S-8 No.
333-24429)  pertaining to the Health  Images,  Inc.  Stock Option Plans,  in the
Registration  Statement  (Form S-3 No.  333-39825)  pertaining  to the resale of
shares  of  Common  Stock  issued  to  the   stockholders  of  National  Imaging
Affiliates,  Inc.,  in the  Registration  Statement  (Form  S-8  No.  333-42307)
pertaining to the 1997 Stock Option Plan, in the  Registration  Statement  (Form
S-8 No.  333-42305)  pertaining  to the Amended and Restated  1993  Consultants'
Stock  Option  Plan,  in the  Registration  Statement  (Form S-8 No.  333-42301)
pertaining to the Horizon/CMS  Healthcare Corporation Stock Option Plans, in the
Registration  Statement  (Form S-8 No.  333-59887)  pertaining  to the  National
Surgery Centers,  Inc. Stock Option Plans, in the  Registration  Statement (Form
S-8 No. 333-59895) pertaining to The Company Doctor Amended and Restated Omnibus
Stock Plan of 1995,  and the  Registration  Statement  (Form S-3 No.  333-52237)
pertaining  to the 3.25%  Convertible  Subordinated  Debentures  due 2003 of our
report,  dated  March 19,  1999,  with  respect  to the  consolidated  financial
statements  and financial  statement  schedule of  HEALTHSOUTH  Corporation  and
subsidiaries  included  in the  Annual  Report  (Form  10-K) for the year  ended
December 31, 1998.


                                                       ERNST & YOUNG LLP


Birmingham, Alabama
March 26, 1999