EXHIBIT 23.2

            Consent of Independent Registered Public Accounting Firm

         We consent to the incorporation by reference in the Registration
Statement on Form S-8 pertaining to Integrated Healthcare Holdings, Inc.'s 2006
Stock Incentive Plan, of our report dated July 11, 2006 relating to our audit of
the consolidated financial statements of Integrated Healthcare Holdings, Inc.
for the year ended December 31, 2005, which includes an explanatory paragraph
concerning uncertainty about the Company's ability to continue as a going
concern, contained in the Company's Annual Report on Form 10-K/A for the year
ended March 31, 2008.



/s/ RAMIREZ INTERNATIONAL
Financial & Accounting Services, Inc.
August 18, 2008
Irvine, California