Gentiva Health Services (GTIV) Inactive 10-K2010 FY Annual report

Filed: 17 Mar 10, 12:00am

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EXHIBIT 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration Statements on Form S-3 (No. 333-134508 and No. 333-146297), in the Post Effective Amendment No. 1 on Form S-8 to Form S-4 (No. 333-88663) and on Form S-8 (No. 333-115725, No. 333-129116, No. 333-143116 and No. 333-161390) of Gentiva Health Services, Inc. of our report dated March 16, 2010 relating to the consolidated financial statements, financial statement schedule and the effectiveness of internal control over financial reporting, which appears in this Form 10-K.

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

New York, NY

March 16, 2010