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                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
     We hereby consent to the use in the Prospectus constituting part of this
Registration Statement on Form S-4 of Beverly Enterprises, Inc. of our report
dated April 26, 1994 relating to the financial statements of American
Transitional Hospitals, Inc. which appears in such Prospectus. We also consent
to the references to us under the headings "Experts" and "Selected Consolidated
Financial Data" in such Prospectus. However, it should be noted that Price
Waterhouse has not prepared or certified such "Selected Consolidated Financial
Data."
 
PRICE WATERHOUSE
 
Nashville, Tennessee
July 6, 1994
