Exhibit 23

            Consent of Independent Registered Public Accounting Firm


         We consent to the incorporation by reference in Registration Statement
No. 333-126066 on Form S-8 of our report dated March 23, 2006 relating to the
financial statements and financial statement schedule of Lincoln Educational
Services Corporation appearing in the Annual Report on Form 10-K of Lincoln
Educational Services Corporation for the year ended December 31, 2005.


DELOITTE & TOUCHE LLP

Parsippany, New Jersey

March 23, 2006