8-K

                 SECURITIES AND EXCHANGE COMMISSION 



                       WASHINGTON, D.C. 20549 

             __________________________________________


                              FORM 8-K 
                           CURRENT REPORT 


                  Pursuant to Section 13 or 15(d)  
               of the Securities Exchange Act of 1934 



Date of Report                                May 12, 1994
(Date of Earliest Event Reported) 



                 COLUMBIA/HCA HEALTHCARE CORPORATION
       (Exact name of Registrant as specified in its Charter) 


                              DELAWARE
                      (State of Incorporation)




 001-11239                                            75-2497104
(Commission                                        (I.R.S. Employer
File Number)                                       Identification No.)





201 West Main Street, Louisville, Kentucky              40202 
(Address of principal executive offices)              (Zip Code)





                           (502) 572-2000 
        (Registrant's telephone number, including area code) 




TEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT



        (a)  On May 12, 1994, the Audit Committee of the Board of
        Directors of Columbia/HCA Healthcare Corporation (the "Company")
        reviewed proposals from two independent accounting firms to
        provide audit services.  The Audit Committee then selected Ernst
        & Young to serve as the Company's new principal independent
        accountants and discontinued its client-auditor relationship with
        Coopers & Lybrand.

        The Company did not contact Ernst & Young during the Company's
        two most recent fiscal years, or any subsequent interim period
        regarding (i) the application of accounting principles to a
        specified transaction, either completed or proposed; or the type
        of audit opinion that might be rendered on the Company's
        financial statements; or (ii) any matter that was the subject of
        a disagreement.  Prior to its engagement, Ernst & Young was
        neither asked for, nor has it expressed any opinion on any
        accounting issues concerning the Company.

        (b)  There were no disagreements with Coopers & Lybrand during
        the fiscal years ended December 31, 1992 and December 31, 1993,
        or any subsequent interim period, on any matters involving
        accounting principles or practices, financial statement
        disclosure or auditing scope or procedure.

        (c)  The reports of Coopers & Lybrand for the fiscal years ended
        December 31, 1992 and December 31, 1993, or any subsequent
        interim period did not contain an adverse opinion, disclaimer of
        opinion, qualification, or modification as to uncertainty, audit
        scope or accounting principles.

        (d)  Coopers & Lybrand has furnished to the Company a letter,
        dated May 13, 1994 addressed to the Securities and
        Exchange Commission, as required by Item 304 of Regulation 8-K,
        stating that it agrees with the statements made by the registrant
        herein.  A copy of the letter is being filed as Exhibit 16 to
        this Form 8-K.

ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
        
        The following exhibits are filed herewith:

        Exhibit 16 - Coopers & Lybrand's letter to the Securities and
        Exchange Commission dated May 13, 1994.

                              SIGNATURE

        Pursuant to the requirements of the Securities Exchange Act of
1934, the  Registrant has duly caused this Report to be signed on its
behalf by the undersigned hereunto duly authorized. 



COLUMBIA/HCA HEALTHCARE CORPORATION

STEPHEN T. BRAUN
Senior Vice President and
General Counsel 

DATED:  May 16, 1994
 

EX-16

EXHIBIT-16




                          Coopers & Lybrand

                                                         



May 13, 1994



Securities and Exchange Commission
450 5th Street, N.W.
Washington, DC 20549

Ladies/Gentlemen:

We have read Item 4 included in the attached Form 8-K dated May 12, 1994,
of Columbia/HCA Healthcare Corporation filed with the Securities and
Exchange Commission and are in agreement with the statements contained
therein.

Very truly yours,


Coopers & Lybrand

WLF:jh

Attachment