Exhibit 23.2

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's  333-102402  and  333-123842)  of PHC,  Inc. of our report  dated
August 23, 2005,  relating to the consolidated  financial  statements as of June
30,  2005 and for each of the two years then ended,  which  appears in this form
10-K.






/s/  BDO Seidman, LLP
Boston, MA
October 10, 2006



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