Exhibit 23.2



            Consent of Independent Registered Public Accounting Firm


We consent to the incorporation by reference in Registration Statement No.
333-102372 of Accredo Health, Incorporated on Form S-3 of our report dated
September 10, 2004, appearing in this Annual Report on Form 10-K of Accredo
Health, Incorporated for the year ended June 30, 2004.


                                             /s/  Deloitte & Touche LLP

Memphis, Tennessee
September 10, 2004