<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>4
<FILENAME>g73123ex23-1.txt
<DESCRIPTION>CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT
<TEXT>
<PAGE>
                                                                    EXHIBIT 23.1


                        INDEPENDENT AUDITORS' CONSENT


The Board of Directors
Lincare Holdings Inc.

We consent to incorporation by reference in the registration statement (No. 333-
    ) on Form S-8 of Lincare Holdings Inc. of our report dated February 6, 2001,
relating to the consolidated balance sheets of Lincare Holdings Inc. and
subsidiaries as of December 31, 2000 and 1999, and the related consolidated
statements of operations, stockholders' equity, and cash flows for each of the
years in the three-year period ended December 31, 2000, and all related
schedules, which report appears in the December 31, 2000, annual report on Form
10-K of Lincare Holdings Inc.

                                                KPMG LLP

St. Petersburg, Florida
December 6, 2001

</TEXT>
</DOCUMENT>