CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accounts, we hereby consent to the incorporation by 
reference in this registration statement on Form S-8 of National HealthCare 
Corporation of our report dated February 12, 1998 included in National 
HealthCare Corporation and Subsidiaries From 10-K for the year ended December 
31, 1997 and to allreferences to our Firm included in or incorporated by 
reference in this registration statement.



                              ARTHUR ANDERSEN LLP

Nashville, Tennessee
August 10, 1998