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                                                                      EXHIBIT 23




                         Consent of Independent Auditors


We consent to the incorporation by reference in the Registration Statement (Form
S-8, No. 33-44257) pertaining to the Health Care and Retirement Corporation of
America Stock Purchase and Savings Program of Health Care and Retirement
Corporation (HCR), the Registration Statement (Form S-8, No. 33-48885)
pertaining to the Health Care and Retirement Corporation Stock Option Plan for
Outside Directors and the Stock Option Plan for Key Employees of HCR, the
Registration Statement (Form S-8, No. 33-83324) pertaining to the Health Care
and Retirement Corporation Amended Stock Option Plan for Key Employees of HCR,
the Registration Statement (Form S-8, No. 33-87640) pertaining to the HCR Stock
Purchase and Retirement Savings Plan (formerly known as Health Care and
Retirement Corporation of America Stock Purchase and Savings Program) of HCR,
the Registration Statement (Form S-8, No. 333-64181) pertaining to the Health
Care and Retirement Corporation Stock Option Plan for Outside Directors and the
Stock Option Plan for Key Employees of HCR, the Registration Statement (Form
S-8, No. 333-64235) pertaining to the Health Care and Retirement Corporation
Amended Restricted Stock Plan of HCR, the Registration Statement (Form S-8, No.
333-81833) pertaining to the Manor Care, Inc. Retirement Savings and Investment
Plan of HCR Manor Care, Inc., the Registration Statement (Form S-8, No.
333-93575) pertaining to the Manor Care, Inc. Nonqualified Retirement Savings
and Investment Plan of Manor Care, Inc., and the Registration Statement (Form
S-8, No. 333-93573) pertaining to the HCR Stock Purchase and Retirement Savings
Plan of Manor Care, Inc. of our report dated January 25, 2001, with respect to
the consolidated financial statements and schedule of Manor Care, Inc. included
in the Annual Report (Form 10-K/A) for the year ended December 31, 2000.


                                                            /s/Ernst & Young LLP




Toledo, Ohio
April 30, 2001