Exhibit 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


National HealthCare Corporation

Murfreesboro, Tennessee

We hereby consent to the incorporation by reference in the Prospectus
constituting a part of this Registration Statement of our reports dated February
18, 2005, relating to the consolidated 2004 financial statements, the
effectiveness of National HealthCare Corporation's internal control over
financial reporting, and schedule of National HealthCare Corporation appearing
in the Company's Annual Report on Form 10-K for the year ended December 31,
2004.

/s/BDO Seidman, LLP


BDO Seidman, LLP
Memphis, Tennessee
November 3, 2005