Exhibit 23.3

Consent of Independent Registered Public Accounting Firm

We consent to the reference to our firm under the caption “Experts” and to the use of our report dated January 10, 2007, with respect to the combined financial statements of Sunset Healthcare included in Amendment No. 4 to the Registration Statement (Form S-4) and related Prospectus of Skilled Healthcare Group, Inc. for the registration of $200,000,000 of its 11% Senior Subordinated Notes due 2014.

/s/ Ernst & Young LLP

Orange County, California
April 26, 2007