Exhibit 23


                       Consent of Independent Accountants


We hereby consent to the incorporation by reference in the Registration
Statements on Form S-3 (No. 333-41284) and in the Post Effective Amendment No. 1
on Form S-8 to Form S-4 (No. 333-88663) of Gentiva Health Services, Inc. of our
report dated February 6, 2002 relating to the financial statements and financial
statement schedule, which appears in this Annual Report on Form 10-K/A.



/s/ PricewaterhouseCoopers, LLP
- ---------------------------------
PricewaterhouseCoopers, LLP




New York, New York
May 8, 2002