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Exhibit 23
MANION MCDONOUGH & LUCAS, P.C.
ATTORNEYS AT LAW
600 GRANT STREET TELEPHONE
SUITE 882 (412) 232-0200
PITTSBURGH, PENNSYLVANIA 15219-2702 ---------
TELECOPIER
(412) 232-0206
August 14, 2000
VIA FAX AND U.S. MAIL
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James R. Martin, CFO
Northstar Health Services, Inc.
The Atrium
665 Philadelphia Street
Indiana, PA 15701
Re: Northstar Health Services, Inc.
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Dear Jim:
In accordance with your request of July 28, 2000, I previously
forwarded to you a copy of our opinion letter of March 23, 1998 concerning the
claim of James P. Shields against Northstar Health Services, Inc. and related
companies ("Northstar").
As we discussed today, Northstar has our consent to disclose our firm
name and our opinion on the Shields' claim in Note 9 to Northstar's amended
Form 10-K filing for December 31, 1999 and to use our opinion and consent as
exhibits to that filing.
Very truly yours,
MANION MCDONOUGH & LUCAS, P.C.
By /s/ Paul A. Manion
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Paul A. Manion
PAM/jp
Enclosure
