Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

     We hereby  consent to the  incorporation  by reference in the  Registration
Statements of PHC, Inc. on Form S-3 (No's.  333-2246,  333-41494,  333-76137 and
333-117146)  and Form S-8 (No's  333-102402 and  333-123842) of our report dated
October  12,  2006,  with  respect  to our audit of the  consolidated  financial
statements of PHC,  Inc. as of June 30, 2006 and for the year then ended,  which
is included in the Annual Report on Form 10-K for the year ended June 30, 2006.




/s/  Eisner, LLP
New York, New York
October 12, 2006



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