EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

           We consent to the reference to our firm under the caption "Experts"
in the Registration Statement (Post-Effective Amendment No. 3 to Form S-2,
Registration No. 333-34786) and related Prospectus of Universal American
Financial Corp. for the registration of up to 30,639 shares of its common stock
and to the incorporation by reference therein of our report dated February 20,
2004 (except with respect to Note 25, which was dated March 10, 2004), with
respect to the consolidated financial statements and schedules of Universal
American Financial Corp. included in its Annual Report (Form 10-K) for the year
ended December 31, 2003, filed with the Securities and Exchange Commission.



                                          /s/ Ernst & Young LLP

New York, New York
March 24, 2004