EXHIBIT 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration
Statements on Form S-3 (No. 333-41284), in the Post Effective Amendment No. 1 on
Form S-8 to Form S-4 (No. 333-88663) and on Form S-8 (No. 333-115725) of Gentiva
Health Services, Inc. of our report dated March 15, 2005 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
this Form 10-K/A.

/s/PricewaterhouseCoopers LLP
Stamford, Connecticut
March 24, 2005