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EXHIBIT 23.2
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS WITH REGARD TO
HEALTHWATCH, INC. AND SUBSIDIARIES
TAUBER & BALSER, P.C.
Certified Public Accountants
3340 Peachtree Road, N.E.
Suite 250
Atlanta, GA 30326
We hereby consent to the use of our report, dated September 26, 2000
accompanying the consolidated financial statements of HealthWatch, Inc. as of
June 30, 2000 and 1999, included in the Company's Annual Report on Form 10-KSB
and to the incorporation by reference of the aforementioned financial statements
in the Registration Statements on Form S-8 for the 1983 Incentive Stock Option
Plan, Employee Stock Purchase Plan of 1987,Stock Option Plan of 1989 and Stock
Option Plan of 1993, Registration Statement Nos. 33-36833, 33-22729, 33-36832
and 33-75470, respectively, Registration Statements on Form S-8 for the 1995
Stock Option Plan and 1995 Stock Grant and Salary Deferral Plan Registration
Statement Nos. 033-65151 and 333-35297 and S-3 Registration Statements for
Selling Shareholders Nos. 33-88032, 333-19393, 333-21929 and 333-26913.
/s/ Tauber & Balser, P.C.
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TAUBER & BALSER, P.C.
Atlanta, Georgia
September 28, 2000
