EXHIBIT 23

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

     As independent public  accountants,  we hereby consent to the incorporation
by reference of our reports  dated July 13, 2000 included in this Form 10-K into
the Sun Healthcare  Group, Inc. and Subsidiaries  previously filed  Registration
Statements  on Form S-8 (No.  33-80540,  No.  33-93692,  No.  333-03058  and No.
333-38583).


/s/ Arthur Andersen LLP
-----------------------
    Arthur Andersen LLP


Albuquerque, New Mexico
July 13, 2000