S-3: Registration statement for specified transactions by certain issuers

Exhibit 23.1

We consent to the reference to our firm under the caption "Experts" and to the incorporation by reference in the Form S-3 Registration Statement for the registration of 18,118,246 shares of its common stock of our report dated February 10, 2003, except for the seventh paragraph of Note 19, as to which the date is February 28, 2003, and Note 20 as to which the date is February 4, 2004, with respect to the consolidated financial statements and financial statement schedules of Omega Healthcare Investors, Inc. included in the Current Report on Form 8-K dated February 5, 2004.

Chicago, Illinois
February 9, 2004