Exhibit 23.2


            Consent of Independent Registered Public Accounting Firm


We hereby consent to the use in this Registration Statement on Form S-1/A of our
report dated May 12, 2003, except for the fifth paragraph of Note 7(a) as to
which the date is June 13, 2003, relating to the financial statements and
financial statement schedule of ATC Healthcare, Inc. and Subsidiaries, as of and
for the years ended February 28, 2003 and 2002, which appear in such
Registration Statement. We also consent to the reference to us under the heading
"Experts" in such Registration Statement.



/s/ PricewaterhouseCoopers LLP

Melville, New York
November 3, 2004