Prepared by R.R. Donnelley Financial -- Consent of Independent Certified Public Accoutants

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 8, 2002, relating to the consolidated balance sheets of Lincare Holdings Inc. and subsidiaries as of December 31, 2001 and 2000, 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, 2001, and all related schedules, which report appears in the December 31, 2001, annual report on Form 10-K of Lincare Holdings Inc.