Exhibit 23

Consent of Independent Registered Public Accounting Firm

We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 (No. 33-49305) of Humana Inc. of our report dated June 10, 2005 relating to the financial statements and supplemental schedule of the Humana Puerto Rico 1165(e) Retirement Plan which appear in this Form 11-K.

  /s/  PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Louisville, Kentucky
June 24, 2005