EXHIBIT 23.1



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


The Board of Directors
Matria Healthcare, Inc.

We consent to the use of our report dated February 13, 2004, with respect to the
consolidated balance sheets of Matria Healthcare, Inc. and its subsidiaries as
of December 31, 2003 and 2002, and the related consolidated statements of
operations, shareholders' equity and comprehensive earnings (loss), and cash
flows for each of the years in the three-year period ended December 31, 2003 and
related financial statement schedule, incorporated herein by reference and to
reference to our firm under the heading "Experts" in the prospectus. Our report
refers to the Company's adoption of Statement of Financial Accounting Standards
No. 142, "Goodwill and Other Intangible Assets," effective January 1, 2002.


/s/ KPMG LLP


Atlanta, Georgia
November 19, 2004