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,
333-117146 and 333-141431) and Form S-8 (No's  333-102402 and 333-123842) of our
report dated September 27, 2007, with respect to our audits of the  consolidated
financial statements of PHC, Inc. as of June 30, 2007 and 2006 and for the years
then ended,  which is included in the Annual Report on Form 10-K/A for the year
then ended June 30, 2007.


We  also  consent  to the  reference  to us as  "Experts"  in  the  Registration
Statements on Form S-3.

/s/ Eisner LLP



New York, New York
October 3, 2007


                                      186