Exhibit 23.1




            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

            We hereby consent to the use in the Prospectus  constituting part of
this  Registration  Statement  on Form S-3 of our report  dated April 28,  2006,
relating to the  February 28,  2006,  February  28, 2005,  and February 29, 2004
financial  statements  and financial  statement  schedule,  which appears in the
Annual Report on Form 10-K of ATC  Healthcare,  Inc. for each of the years ended
February 28, 2006,  February 28, 2005,  and February 29, 2004, as filed with the
Securities and Exchange Commission. We also consent to the reference to us under
the heading  "Experts" in the Prospectus  constituting part of this Registration
Statement.

                                                     Goldstein Golub Kessler LLP
New York, New York
March 12, 2007