HEALTHWATCH INC
S-4, EX-23.2, 2000-10-25
ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS
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                                                                    EXHIBIT 23.2

                    [letterhead of Tauber and Balser, P.C.]


                         INDEPENDENT AUDITORS' CONSENT

We consent to the inclusion in this Registration Statement/Prospectus on Form S-
4 of our report dated April 7, 2000 on our audit of the consolidated financial
statements of Halis, Inc. and subsidiaries as of December 31, 1999 and for the
years ended December 31, 1999 and 1998. We also consent to the reference of our
firm under the captions "Experts" in the Prospectus.


/s/ Tauber & Balser, P.C.
Atlanta, Georgia
October 19, 2000


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