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Exhibit 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
National HealthCare Corporation
Murfreesboro, Tennessee
We hereby consent to the incorporation by reference in the Registration Statements on Form S-3 (No. 333-129461) and Forms S-8 (No. 333-61451 and 333-61459) of National HealthCare Corporation of our reports dated March 5, 2009, relating to the consolidated financial statements, financial statement schedule and the effectiveness of National HealthCare Corporation’s internal control over financial reporting, which appear in this Form 10-K.
/s/ BDO Seidman, LLP
Nashville, Tennessee
March 5, 2009