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                                                                    EXHIBIT 23.4
    
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
   
     We hereby consent to the use in the Prospectus constituting part of this
Amendment No. 1 to the 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 LLP has not prepared or certified such
"Selected Consolidated Financial Data."
    
 
   
PRICE WATERHOUSE LLP
    
 
Nashville, Tennessee
August 3, 1994
