Odyssey Healthcare (ODSY) 8-K/A Unaudited Pro Forma Condensed Combined Financial Statements

Exhibit 23.1

Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the following Registration Statements of Odyssey HealthCare, Inc.:

(1)	Form S-8 (No. 333-72888) pertaining to the Odyssey HealthCare, Inc. Stock Option Plan, the Odyssey HealthCare Inc. 2001 Equity-Based Compensation Plan and the Odyssey HealthCare, Inc. Employee Stock Purchase Plan, and
(2)	Form S-8 (No. 333-129990) pertaining to the Odyssey HealthCare, Inc. 2001 Equity-Based Compensation Plan;

of our report dated December 6, 2007, with respect to the consolidated financial statements of VistaCare, Inc., included in its Annual Report (Form 10-K) for the year ended September 30, 2007, filed with the Securities and Exchanged Commission and incorporated by reference in Odyssey HealthCare, Inc.’s Current Report on Form 8-K/A (Amendment No. 2) filed on May 14, 2008.

/s/ Ernst & Young LLP

Dallas, Texas
May 12, 2008