EX-23 2 ex23.htm EXHIBIT 23 ex23.htm
Exhibit 23








Consent of Independent Registered Public Accounting Firm


We consent to the incorporation by reference in the Registration Statement (Form S-8 No. 333-24155) pertaining to The Davey 401KSOP and ESOP of our report dated June 12, 2008, with respect to the financial statements and schedule of The Davey 401KSOP and ESOP included in this Annual Report (Form 11-K) for the year ended December 31, 2007.


s/ Ernst & Young LLP


Akron, Ohio
June 19, 2008