Exhibit 23.1

                  CONSENT OF REGISTERED PUBLIC ACCOUNTING FIRM



     We hereby  consent to the  incorporation  by reference in the  Registration
Statements on Forms S-8 (No. 333-66620),  (No. 333-66123), (No. 333-66121), (No.
333-66119) and (No.  033-63865) of ATC Healthcare,  Inc. and Subsidiaries of our
report  dated April 16, 2004,  except for the last  paragraph of Note 7(a) as to
which the date is May 28,  2004,  relating to the  February  29, 2004  financial
statements and financial statement schedule, which appears in this Form 10-K.



                                                     Goldstein Golub Kessler LLP
New York, New York
May 28, 2004