Exhibit 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated March 15, 2000 relating to the
financial statements and financial statement schedule, which appears in Gentiva
Health Services, Inc.'s Annual Report on Form 10-K for the fiscal year ended
January 2, 2000. We also consent to the reference to us under the heading
"Experts" in such Registration Statement.
/s/ PricewaterhouseCoopers LLP
New York, New York
July 12, 2000
II-10
