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EXHIBIT 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in Registration Statement No. 333-72756 of Dynacq Healthcare, Inc. of our report dated November 7, 2006 with respect to the consolidated financial statements and schedule of Dynacq Healthcare, Inc. included in this Annual Report (Form 10-K) for the year ended August 31, 2006.
/s/ Killman, Murrell & Company, P.C. |
Killman, Murrell & Company, P.C. |
Houston, Texas |
November 21, 2006 |