10-K: Annual report pursuant to Section 13 and 15(d)
Published on February 23, 2007
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 of Omega Healthcare Investors, Inc., as Amended
and Restated;
(2) Registration
Statement (Form S-8 No. 333-61354) related to the 2000 Stock Incentive Plan
of
Omega Healthcare Investors, Inc.;
(3) Registration
Statement (Form S-8 No. 333-117656) related to the 2004 Stock Incentive Plan
of
Omega Healthcare Investors, Inc.; and
(4) Registration
Statement (Form S-3/A No. 333-117655) of Omega Healthcare Investors, Inc.,
as
Amended and Restated;
of
our
report dated February 22, 2007, with respect to the consolidated financial
statements and schedules of Omega Healthcare Investors, Inc., and our report
dated February 22, 2007, with respect to 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, 2006.
/s/
Ernst
& Young LLP
McLean,
Virginia
February
22, 2007