EX-23 3 ex23_1.txt CONCSNET LETTER OF INDEPENDENT AUDITORS Exhibit 23.1 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM PHC, Inc. Peabody, MA We hereby consent to the incorporation by reference in the Prospectus constituting a part of this Registration Statement on Form S-3 of PHC, Inc. (the "Company") of our report dated August 8, 2003, relating to the consolidated financial statements of PHC, Inc. appearing in the Company's Annual Report on Form 10-KSB for the year ended June 30, 2003. We also consent to the reference to us under the caption "Experts" in the Prospectus. /s/ BDO Seidman, LLP Boston, Massachusetts July 1, 2004 -- 37 --