EX-23 3 stnrexhibit23_2.htm EXHIBIT 23

EXHIBIT 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




We consent to the incorporation by reference in this Registration Statement (Form S-8 No. 333-_____) pertaining to the Steiner Leisure Limited 2009 Incentive Plan of Steiner Leisure Limited of our reports dated March 11, 2010, with respect to the consolidated financial statements of Steiner Leisure Limited included in its Annual Report (Form 10-K) for the year ended December 31, 2009, and the effectiveness of internal control over financial reporting of Steiner Leisure Limited filed with the Securities and Exchange Commission.

 

/s/ Ernst & Young LLP

 

Certified Public Accountants

Miami, Florida

May 7, 2010