CACTUS SPINA INC
S-4, EX-23, 2000-08-07
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               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT


We consent to the use in this  Registration  Statement on Form S-4 of our report
dated July 17, 2000, relating to the financial statements of Cactus Spina, Inc.,
and  to  the  reference  to  our  Firm  under  the  caption  "Experts"  in  such
Registration Statement.




                                         By: /s/  MICHAEL A. SEGELSTEIN, CPA
                                                  ---------------------------
                                                  Michael A. Segelstein, CPA


Flushing, New York
August 1, 2000



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