EXHIBIT 23



                         Consent of Independent Auditors


We consent to the incorporation by reference in 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 Health Care and Retirement Corporation, 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., the Registration Statement
(Form S-8, No. 333-93573) pertaining to the HCR Stock Purchase and Retirement
Savings Plan of Manor Care, Inc., and the Registration Statement (Form S-8, No.
333-67592) pertaining to The Equity Incentive Plan of Manor Care, Inc. of our
report dated January 24, 2002, except for Notes 17 and 18, as to which the date
is February 25, 2002, with respect to the consolidated financial statements and
schedule of Manor Care, Inc. included in the Annual Report (Form 10-K) for the
year ended December 31, 2001.


                                                            /s/Ernst & Young LLP


Toledo, Ohio
March 12, 2002