HUMANA INC
11-K, EX-23, 2000-06-23
HOSPITAL & MEDICAL SERVICE PLANS
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Exhibit 23

             CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in
the Registration Statement on Form S-8 (No. 33-49305)
of Humana Inc. of our report dated May 4, 2000
relating to the financial statements and supplemental
schedules of the Humana Retirement and Savings Plan as
of and for the years ended December 31, 1999 and 1998
which appear in this Form 11-K.




PricewaterhouseCoopers LLP
Louisville, KY
June 23, 2000




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