Exhibit 23.2
Consent of Independent Registered Public Accounting Firm
Hythiam, Inc.
Los Angeles, California
We hereby consent to the incorporation by reference in the Prospectus constituting a part of this Registration Statement of our report dated March 24, 2004 relating to the financial statements of Hythiam, Inc. appearing in the Company’s Annual Report on Form 10-K for the year ended December 31, 2003.
/s/ BDO SEIDMAN
BDO Seidman, LLP
Los Angeles, California
December 17, 2004