EX-23.1

We hereby consent to the incorporation by reference in this Registration Statement on Form S-3 of our report dated March 16, 2006 relating to the consolidated financial statements, financial statement schedule, management’s assessment of the effectiveness of internal control over financial reporting and the effectiveness of internal control over financial reporting, which appears in Gentiva Health Services, Inc. Annual Report on Form 10-K for the year ended January 1, 2006. We also consent to the reference to us under the heading “Experts” in such Registration Statement.