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,  333-117146 and
222-141431)  and Form S-8 (No's  333-102402  and  333-123842)  of PHC,  Inc. and
subsidiaries of our report dated August 23, 2005,  relating to the  consolidated
statements  of income,  changes in  stockholders'  equity and cash flows for the
year ended June 30, 2005, which appears in this Form 10-K/A.




/s/  BDO Seidman, LLP
Boston, MA
October 3, 2007

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