HEALTHWATCH INC
S-4/A, EX-23.2, 2000-12-29
BUSINESS SERVICES, NEC
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                                                                    EXHIBIT 23.2

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

                         INDEPENDENT AUDITORS' CONSENT

   We consent to the inclusion in this Amendment No. 1 to the 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
December 28, 2000



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