EX-23.2 7 ex23b.txt EXHIBIT 23 EXHIBIT 23.1 Consent of Independent Auditors We consent to the incorporation by reference of our report dated February 22, 2002, with respect to the consolidated financial statements of The Davey Tree Expert Company included in this Annual Report (Form 10-K) for the year ended December 31, 2001, in the following Registration Statements and in the related Prospectuses: Registra tion Description of Number Registration Statement 33-21072 The Davey Tree Expert Company 1987 Incentive Stock Option Plan - Form S-8 33-28041 The Davey Tree Expert Company 1989 Stock Subscription Plan - Amendment No. 2 to Form S-2 33-59347 The Davey Tree Expert Company 1994 Omnibus Stock Plan - Form S-8 333- The Davey 401KSOP and ESOP - Form S-8 24155 /s/ Ernst & Young LLP Akron, Ohio March 25, 2002