EXHIBIT 23.2
 
                      CONSENT OF INDEPENDENT ACCOUNTANTS
 
  We hereby consent to the inclusion in the Gentle Dental Service Corporation
Prospectus and Registration Statement on Form SB-2 of our report dated October
21, 1997, except for the first paragraph of Note 12 which is as of November 6,
1997 and the last paragraph of Note 12 which is as of December 8, 1997,
relating to the financial statements of Gentle Dental Service Corporation, our
report dated November 17, 1997 relating to the financial statements of
Dedicated Dental Systems, Inc., and our report dated November 17, 1997
relating to the financial statements of California Dental Practice Management
Company and Related Dental Offices, which reports appear in such Prospectus
and Registration Statement. We also consent to the reference to us under the
heading "Experts" in such Prospectus and Registration Statement.
 
PRICE WATERHOUSE LLP
 
Portland, Oregon
January 8, 1998