EXHIBIT 23

            Consent of Independent Registered Public Accounting Firm

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. 333-93575) pertaining to the Manor Care, Inc. Nonqualified
Retirement Savings and Investment Plan of Manor Care, Inc., the Registration
Statement (Form S-8, No. 333-102248) pertaining to the HCR Manor Care Stock
Purchase and Retirement Savings 401(k) Plan of Manor Care, Inc., the
Registration Statement (Form S-8, No. 333-117647) pertaining to the Amendment
and Restatement of The Equity Incentive Plan of Manor Care, Inc., and Amendment
No. 1 to the Registration Statement (Form S-3, No. 333-129107) pertaining to
$400,000,000 of 2.125% Convertible Senior Notes due 2035 of Manor Care, Inc. of
our reports dated January 31, 2006, with respect to the consolidated financial
statements and schedule of Manor Care, Inc., Manor Care, Inc. management's
assessment of the effectiveness of internal control over financial reporting,
and the effectiveness of internal control over financial reporting of Manor
Care, Inc., included in the Annual Report (Form 10-K) for the year ended
December 31, 2005.

                                                  /s/ Ernst & Young LLP

Toledo, Ohio
March 1, 2006