10-K: Annual report pursuant to Section 13 and 15(d)

EXHIBIT 23


CONSENT OF INDEPENDENT AUDITORS




We consent to the incorporation by reference in (1) Registration Statement No.
33-308415 on Form S-3 related to the Dividend Reinvestment and Common Stock
Purchase Plan, (2) Registration Statement No. 333-6154 related to the 2000 Stock
Incentive Plan, (3) Shelf Registration Statement No. 33-32119 on Form S-4, (4)
Registration Statement No. 333-69807 and 333-3124 related to the 1993 Amended
and Restated Stock Option and Restricted Stock Plan, (5) Shelf Registration
Statement No. 333-69675 on Form S-3, and (6) Shelf Registration Statement No.
333-112731 on Form S-3 related to the registration of 18,118,246 common shares,
of our report dated January 27, 2004, except for Note 20 as to which the date is
February 13, 2004, with respect to the consolidated financial statements and
financial statement schedules of Omega Healthcare Investors, Inc. included in
this Annual Report on Form 10-K for the year ended December 31, 2003.


/s/ Ernst & Young LLP

Chicago, Illinois
February 18, 2004