Exhibit 23.2
            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


To  the  Board  of  Directors
New  York  Health  Care,  Inc.  and  Subsidiaries


We  consent  to the incorporation by reference in the registration statements on
Form  S-3/A  (No.  333-108761)  and  S-8 filed on September 11, 2003 of New York
Health  Care,  Inc.  and  Subsidiaries  of  our  report dated March 4, 2003 with
respect  to the statements of operations, stockholders' equity and cash flows of
New  York  Health Care, Inc. (formerly The Bio Balance Corporation) for the year
ended  December  31,  2002, which report appears in the December 31, 2004 annual
report  on  Form  10-K  of  New  York  Health  Care,  Inc.  and  Subsidiaries.


/s/  Holtz  Rubenstein  Reminick  LLP

Holtz  Rubenstein  Reminick  LLP
Melville,  New  York
April  14,  2005