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- 10-K Annual report
- 10.1 Non-employee Director Stock Option Plan
- 10.2 1989 Non-qualified Stock Option Plan
- 10.3 1994 Stock Incentive Plan
- 23.1 Consent of Independent Registered Public Accounting Firm
- 31.1 Section 302 CEO Certification
- 31.2 Section 302 CFO Certification
- 32.1 Section 906 CEO Certification
- 32.2 Section 906 CFO Certification
- 99.1 Additional Exhibit - Undertakings
EXHIBIT 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
Stockholders and Board of Directors
Medical Action Industries Inc.
We have issued our reports dated March 31, 2007, (which report expresses an unqualified opinion and includes an explanatory paragraph relating to the application of Statement of Financial Accounting Standards No. 123(R) as of April 1, 2006 and No. 158 as of March 31, 2007) accompanying the consolidated financial statements and schedule and management’s assessment of the effectiveness of internal control over financial reporting included in the Annual Report of Medical Action Industries Inc. and subsidiaries on Form 10-K for the year ended March 31, 2007. We hereby consent to the incorporation by reference of said report in the Registration Statements of Medical Action Industries Inc. and Subsidiaries on Forms S-8 (File No. 333-138400, 333-138401, and 333-138402), effective November 3, 2006.
GRANT THORNTON LLP
New York, New York
May 31, 2007