10-K: Annual report pursuant to Section 13 and 15(d)
Published on February 17, 2006
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
Omega
Healthcare Investors, Inc. and related Prospectuses of
our
reports dated February 17, 2006, 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, 2005.
/s/
Ernst
& Young LLP
McLean,
Virginia
February
17, 2006