EXHBITI 23


                       Consent of Independent Accountants


We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statement on Form S-3 (No. 333-41284) and in the Post-Effective  Amendment No. 1
on Form S-8 to the Registration Statement on Form S-4 (No. 333-88663) of Gentiva
Health  Services,  Inc. of our report dated  February  13, 2001  relating to the
financial statements and financial  statements  schedule,  which appears in this
Annual Report on Form 10-K.






PricewaterhouseCoopers LLP

New York, New York
March 29, 2001