S-3D: Automatically effective registration statement for securities issued pursuant to dividend or interest reinvestment plans
Published on December 21, 2007
EXHIBIT
23.1
Consent
of Independent Registered Public Accounting Firm
We
consent to the reference to our firm under the caption “Experts” in the
Registration Statement (Form S-3) and related Prospectus of Omega Healthcare
Investors, Inc. for the registration of 3,326,649 shares of common
stock and to the incorporation by reference therein of our report dated February
22, 2007 (except for Notes 2, 3, 17 and 18 , as to which
the date is December 19, 2007), with respect to the consolidated financial
statements and schedules of Omega Healthcare Investors, Inc. for the year
ended
December 31, 2006 included in its Current Report on Form 8-K filed on
December 21, 2007 with the Securities and Exchange Commission, 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 its Annual Report on Form 10-K
for
the year ended December 31, 2006, filed with the Securities and Exchange
Commission.
|
/s/
Ernst & Young LLP
|
McLean,
Virginia
December
20, 2007