EXHIBIT 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

PHC, Inc.
Peabody, MA


We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statements on Form S-3 (No.'s 333-2246, 333-41494, 333-76137 and 333-117146) and
Form S-8 (No  333-102402)  of PHC,  Inc.  of our report  dated  August 12,  2004
(except with  respect to the matter  discussed in Note M as to which the date is
September 20, 2004). Relating to the consolidated  financial  statements,  which
appears in the Annual Report to the Shareholders,  which is incorporated in this
Annual Report on Form 10-KSB.

/s/ BDO Seidman, LLP
Boston, MA

September 23, 2004