Exhibit 23.1

                         Consent of Independent Auditors

We consent to the reference to our firm under the caption "Experts" in the
Registration Statement on Form S-3 and related Prospectus of Manor Care, Inc.
for the registration of $100,000,000 of 2.125% Convertible Senior Notes due 2023
and 3,213,370 shares of common stock and to the incorporation by reference
therein of our report dated January 23, 2003, with respect to the consolidated
financial statements and schedule of Manor Care, Inc. included in its Annual
Report (Form 10-K) for the year ended December 31, 2002, filed with the
Securities and Exchange Commission.

                                                /s/ Ernst & Young LLP

Toledo, Ohio
July 25, 2003