EXHIBIT 23


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


The Board of Directors
Air Methods Corporation:

We  consent  to the incorporation by reference in the registration statements on
Forms  S-8  (Nos.  33-24980, 33-46691, 33-55750, 33-65370, 33-75742, 333-108599,
and  333-138771),  Forms  S-3  (Nos.  33-59690,  33-75744,  and 333-111312), and
Post-Effective Amendment No. 1 on Form S-3 to Form S-1/A (No. 333-102452) of Air
Methods  Corporation  of  our  reports  dated March 9, 2007, with respect to the
consolidated  balance  sheets  of Air Methods Corporation and subsidiaries as of
December  31,  2006  and  2005,  and  the  related  consolidated  statements  of
operations,  stockholders'  equity,  and cash flows for each of the years in the
three-year  period  ended December 31, 2006, and the related financial statement
schedule,  Schedule  II  -  Valuation  and  Qualifying  Accounts,  management's
assessment  of the effectiveness of internal control over financial reporting as
of  December  31,  2006 and the effectiveness of internal control over financial
reporting as of December 31, 2006, which reports appear in the December 31, 2006
annual  report  on  Form  10-K  of  Air  Methods  Corporation.

Our  report  refers  to  a  change  in  accounting  for  revenue  and  estimated
uncompensated  care  in  2006  and  a  change in accounting for major engine and
airframe  component  overhaul costs from the accrual method of accounting to the
direct  expense method in 2004. Our report also refers to the Company's adoption
of  SFAS  No.  123(R),  Share-Based  Payment,  effective  January  1,  2006.


                                    KPMG LLP


Denver, Colorado
March 9, 2007