CONSENT OF INDEPENDENT AUDITORS
We consent to the incorporation by reference in the Registration Statement (Form
S-8, No. 333-08155) pertaining to the New York Health Care Director Options and
Warrants and the Performance Incentive Plan of our report dated March 17, 2000,
with respect to the consolidated financial statements of New York Health Care,
Inc. for the year ended December 31, 1999 included in its Annual Report on Form
(10-KSB) for the year ended December 31, 1999, filed with the Securities and
Exchange Commission.
M.R.Weiser&Co.LLP
New York, New York
November 16, 2000
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