EXHIBIT 23.2

CONSENT OF INDEPENDENT AUDITORS



We consent to the incorporation by reference in this Amendment No. 1 to the
registration statement filed on Form S-3, (File No. 333-108761) of our report
dated February 7, 2003, except for the ninth paragraph of Note 11, which is as
of March 7, 2003, with respect to the consolidated financial statements of New
York Health Care, Inc. for the year ended December 31, 2002 included in its
Annual Report on Form 10-K for the year ended December 31, 2002, filed with the
Securities and Exchange Commission. We also consent to the reference to our firm
under the caption "Experts".



/s/  Weiser LLP
Weiser LLP

New York, New York
October 9, 2003