Exhibit 23


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statements on Forms S-8 (No. 333-66620),  (No. 333-66123), (No. 333-66121), (No.
333-66119) and (No. 033-63865),  in Amendment No.1 to the Registration Statement
on Form S-3 (No.  333-127155),  in the  Registration  Statement on Form S-3 (No.
333-136387),  and in the Registration Statement on Form S-3 (No. 333-141570), of
ATC  Healthcare,  Inc.  and  Subsidiaries  of our report  dated April 28,  2007,
relating to the February 28, 2007 financial  statements and financial  statement
schedule, which appears in this Form 10-K.



Goldstein Golub Kessler LLP
New York, New York
May 15, 2007