EXHIBIT 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the following Registration Statements and amendments thereto:

Form S-8 No. 333-115851

Form S-3 No. 333-113710

Form S-8 No. 333-130916

Form S-3 No. 333-135547

Form S-3 No. 333-135549

Form S-8 No. 333-135525

of Sun Healthcare Group, Inc. of our reports dated March 6, 2007, with respect to the consolidated financial statements and schedule of Sun Healthcare Group, Inc., Sun Healthcare Group, Inc. management’s assessment of the effectiveness of internal control over financial reporting, and the effectiveness of internal control over financial reporting of Sun Healthcare Group, Inc., included in the Annual Report (Form 10-K) for the year ended December 31, 2006.

Ernst & Young LLP

Dallas, Texas

March 6, 2007