EXHIBIT 23.1
Consent of Independent Auditors
We consent to the incorporation by reference of our report dated February 21,2003, with respect to the consolidated financial statements of The Davey Tree Expert Company included in this Annual Report (Form 10-K) for the year ended December 31, 2002, in the following Registration Statements and in the related Prospectuses:
Registration Number |
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33-21072 | The Davey Tree Expert Company 1987 Incentive Stock Option Plan - Form S-8 |
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33-28041 | The Davey Tree Expert Company 1989 Stock Subscription Plan - Amendment No. 2 to Form S-2 |
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33-59347 | The Davey Tree Expert Company 1994 Omnibus Stock Plan - Form S-8 |
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333-24155 | The Davey 401KSOP and ESOP - Form S-8 |
/s/ Ernst & Young LLP
Akron, Ohio
March 21, 2003