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EXHIBIT 23
ACCOUNTANTS' CONSENT AND
REPORT ON CONSOLIDATED SCHEDULE
The Board of Directors
Tenet Healthcare Corporation:
Under date of July 25, 2000, we reported on the consolidated balance sheets of
Tenet Healthcare Corporation and subsidiaries as of May 31, 1999 and 2000, and
the related consolidated statements of income, comprehensive income, changes in
shareholders' equity and cash flows for each year in the three-year period ended
May 31, 2000, as contained in the 2000 annual report to shareholders. These
consolidated financial statements and our report thereon are incorporated by
reference in the annual report on Form 10-K for fiscal year 2000. Our report
refers to a change in the method of accounting for start-up costs.
In connection with our audits of the aforementioned consolidated financial
statements, we also audited the related consolidated financial statement
schedule as listed in the index of exhibits to the annual report on Form 10-K
for fiscal 2000. The consolidated financial statement schedule is the
responsibility of the Company's management. Our responsibility is to express
an opinion on the consolidated financial statement schedule based on our
audits. In our opinion, such schedule, when considered in relation to the
basic consolidated financial statements taken as a whole, presents fairly, in
all material respects, the information set forth therein.
We consent to the incorporation by reference of our reports dated July 25,
2000, in the Company's Registration Statements on Form S-3 (Nos. 33-57801,
33-57057, 33-55285, 33-62591, 33-63451, 333-17907, 333-24955, 333-21867,
333-26621 and 333-41907), Registration Statements on Form S-4 (Nos. 33-57485,
333-18185 and 333-64157) and Registration Statements on Form S-8 (Nos.
2-87611, 33-11478, 33-50182, 33-57375, 333-00709, 333-01183, 333-38299,
333-41903, 333-41476 and 333-41478).
/s/KPMG LLP
Los Angeles, California
August 15, 2000
