CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We hereby consent to the use in the Prospectus constituting part of the
Registration Statements on Amendment No 2 to Form S-1 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, on the financial statements of ATC Healthcare, Inc. and Subsidiaries
as of February 29, 2004 and for the year ended February 29, 2004, which appear
in such Prospectus. We also consent to our Firm listed under the captions
"Experts" and "Selected Financial Data" in such Prospectus.


/s/ Goldstein Golub Kessler LLP

GOLDSETIN GOLUB KESSLER LLP
New York, New York

November 3,  2004