Exhibit 23

            Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the Registration Statement (Form
S-8  No.  333-52655)  of  ATA  Holdings  Corp.  and  Subsidiaries   (Debtor  and
Debtors-In-Possession as of October 26, 2004) and in the related Prospectus,  in
the  Registration  Statement  (Form  S-8 No.  33-65708)  pertaining  to the 1993
Incentive  Stock Plan for Key Employees of ATA Holdings Corp.  and  Subsidiaries
(Debtor  and   Debtors-In-Possession   as  of  October  26,  2004)  and  in  the
Registration  Statement  (Form S-3 No.  333-86791)  of ATA  Holdings  Corp.  and
Subsidiaries  (Debtor and  Debtors-In-Possession  as of October 26, 2004) and in
the latest  Prospectus  of our report dated  February  11, 2005,  except for the
seventh  paragraph in Note 1 and last paragraph in Note 19, as to which the date
is March 25, 2005,  with respect to the  consolidated  financial  statements and
financial statement schedule of ATA Holdings Corp. and Subsidiaries  (Debtor and
Debtors-In-Possession  as of October 26,  2004),  included in this Annual Report
(Form 10-K) for the year ended December 31, 2004.


                                                               Ernst & Young LLP

Indianapolis, Indiana
March 25, 2005