S-4: Registration of securities issued in business combination transactions

EXHIBIT 23.9

CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


The Directors and Stockholders
Omega Healthcare Investors, Inc.
Ann Arbor, Michigan

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 of our opinion, dated December 23, 1993, appearing in
your Current Report on Form 8-K filed on July 26, 1994, and the reference to us
under the heading "Experts" in the Joint Proxy Statement and Prospectus, which
is part of this Registration Statement.


/s/ Goodman & Company
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GOODMAN & COMPANY
Norfolk, Virginia
August 22, 1994