Exhibit 23.1
Consent of the Independent Registered Public Accounting Firm
HearUSA Inc.
West Palm Beach, Florida
West Palm Beach, Florida
We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (filed September 13, 1994), Form S-8 (filed July 19, 1996), Form S-3 (File No. 333-04303), Form S-3 (File No. 333-04639), Form S-3 (File No. 333-11429), Form S-3 (File No. 333-18753), Form S-3 (File No. 333-24357), Form S-3 (File No. 333-25169), Form S-3 (File No. 333-64571), Form S-3 (File No. 333-38862) and Form S-8 (File No. 333-73022) of HearUSA, Inc. of our report dated February 1, 2005, except for the June 2005 disposition as discussed in Note 18, which is as of October 8, 2005, which appears in this Form 8-K.
| West Palm Beach, Florida | BDO Seidman, LLP |
October 26, 2005