10-K: Annual report pursuant to Section 13 and 15(d)
Published on February 15, 2008
EXHIBIT
23
Consent
of Independent
Registered Public Accounting Firm
We
consent to the incorporation by reference in the following Registration
Statements:
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(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;
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(2)
|
Registration
Statement (Form S-8 No. 333-61354) related to the 2000 Stock Incentive
Plan of Omega Healthcare Investors,
Inc.;
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(3)
|
Registration
Statement (Form S-8 No. 333-117656) related to the 2004 Stock Incentive
Plan of Omega Healthcare Investors,
Inc.;
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(4)
|
Registration
Statement (Form S-3/A No. 333-117655) of Omega Healthcare Investors,
Inc.;
and
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(5)
|
Registration
Statement (Form S-3 No. 333-148246) related to the Dividend Reinvestment
and Common Stock Purchase Plan of Omega Healthcare Investors,
Inc.
|
of
our
reports dated February 14, 2008, with respect to the consolidated financial
statements and schedules of Omega Healthcare Investors, Inc. 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, 2007.
/s/
Ernst & Young LLP
Baltimore,
Maryland
February
14, 2008