Exhibit 23.2

CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in Registration Statement Nos. 333-82430 and 333-82432 on MedCath Corporation on Form S-8, of our report on the financial statements of Heart Hospital of South Dakota LLC dated December 13, 2005, appearing in this Annual Report on Form 10-K of MedCath Corporation for the year ended September 30,2005

/s/ DELOITTE & TOUCHE LLP

December 13,2005

Charlotte, North Carolina