Exhibit 23

Consent of Independent Registered Public Accounting Firm

We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (No. 33-49305 and No. 333-162747) of Humana Inc. of our report dated June 23, 2010 relating to the financial statements and supplemental schedule of the Humana Retirement and Savings Plan, which appear in this Form 11-K.

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

Louisville, Kentucky

June 23, 2010