Exhibit 23.1



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM





PHC, Inc.
Peabody, MA

     We hereby  consent to the  incorporation  by  reference  in the  Prospectus
constituting a part of this Amendment number 2 to the Registration  Statement on
Form S-3 of PHC,  Inc.  (the  "Company")  of our report  dated  August 12,  2004
(except with  respect to the matter  discussed in Note M as to which the date is
September 20, 2004),  relating to the consolidated  financial statements of PHC,
Inc.  appearing in the Company's Annual Report on Form 10-KSB for the year ended
June 30, 2004.

We also  consent  to the  reference  to us under the  caption  "Experts"  in the
Prospectus.


/s/  BDO Seidman, LLP


Boston, Massachusetts
October 7
, 2004

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