CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We have issued our reports dated March 14, 2005, accompanying the consolidated
financial statements and schedule and management's assessment of the
effectiveness of internal control over financial reporting included in the
Annual Report of U.S. Physical Therapy, Inc. on Form 10-K for the year ended
December 31, 2004. We hereby consent to the incorporation by reference of said
reports in the Registration Statements of U.S. Physical Therapy, Inc. on Forms
S-8 (File Nos. 33-63446, 33-63444, 33-91004, 33-93040, 333-30071, 333-64159,
333-67680, 333-67678, 333-82932, 333-103057, 333-113592 and 333-116230).

/s/ GRANT THORNTON LLP

Houston, Texas
March 14, 2005