8-K: Current report filing
Published on December 21, 2007
EXHIBIT
23.1
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.;
and
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(4) Registration
Statement (Form
S-3/A No. 333-117655 and Form S-3 No. 333-69675) related to the
universal shelf registration statement of Omega Healthcare Investors,
Inc., as Amended and
Restated;
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of
our
report dated February 22, 2007, except for Notes 2, 3, 17 and 18, as to which
the dates December 19, 2007, with respect to the consolidated financial
statements and schedules of Omega Healthcare Investors, Inc., included in this
Form 8-K.
/s/
Ernst
& Young LLP
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McLean,
Virginia
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December
20, 2007
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