EXHIBIT 23.1



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



PHC, Inc.
Peabody, MA


We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statements on Form S-3 (No.'s,  333-2246,  333-41494,  333-76137 and 333-117146)
and Form S-8 (No.  333-102402) of PHC, Inc. of our report dated August 23, 2005,
relating to the consolidated  financial statements,  which appears in the Annual
Report to  Shareholders,  which is  incorporated  in this Annual  Report on Form
10-K.



/s/ BDO Seidman, LLP
Boston, MA

September 23, 2005





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