Air Evac Services S-4 Registration of securities issued in business combination transactions

Exhibit 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Registration Statement on Form S-4 of our report dated March 9, 2006 relating to the financial statements of PHI, Inc. and management’s report on the effectiveness of internal control over financial reporting, appearing in the Prospectus, which is part of this Registration Statement and to the reference to us under the heading “Experts” in such Prospectus.

/s/ DELOITTE & TOUCHE LLP

July 10, 2006