10-K: Annual report pursuant to Section 13 and 15(d)
Published on February 18, 2005
EXHIBIT
23
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the incorporation by reference in the following Registration
Statements:
| (1) |
Registration
Statements (Form S-8 No. 333-69807 and No. 333-3124) related to the 1993
Stock Option and Restricted Stock Plan, as Amended and
Restated,
|
| (2) |
Registration
Statement (Form S-8 No. 333-61354) related to the 2000 Stock Incentive
Plan,
|
| (3) |
Registration
Statement (Form S-3 No. 333-08415) related to the Dividend Reinvestment
and Common Stock Purchase Plan,
|
| (4) |
Registration
Statement (Form S-3 No. 333-117655) of Omega Healthcare Investors, Inc.,
|
| (5) |
Registration
Statement (Form S-4 No. 333-21119) of Omega Healthcare Investors, Inc.,
and
|
| (6) |
Registration
Statement (Form S-4 No. 333-121499) of Omega Healthcare Investors,
Inc.;
|
of our
reports dated February 11, 2005, with respect to the consolidated financial
statements and schedules of Omega Healthcare Investors, Inc., Omega Healthcare
Investors, Inc. management’s assessment of the effectiveness of internal control
over financial reporting, and the effectiveness of internal control over
financial reporting of Omega Healthcare Investors, Inc., included in this Annual
Report (Form 10-K) for the year ended December 31, 2004.
/s/ Ernst
& Young LLP
McLean,
Virginia
February
16, 2005