ROTECH HEALTHCARE INC - FORM 10-K - EX-23.1 - CONSENT OF DELOITTE & TOUCHE LLP, INDEPENDENT REGISTERED PUBLIC ACCOUNTANTS - February 28, 2011

Attached files

file filename
10-K - ANNUAL REPORT FOR THE FISCAL YEAR ENDED DECEMBER 31, 2010 - ROTECH HEALTHCARE INCd10k.htm
EX-31.2 - CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER PURSUANT TO SECTION 302 - ROTECH HEALTHCARE INCdex312.htm
EX-32.1 - CERTIFICATION OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER - ROTECH HEALTHCARE INCdex321.htm
EX-31.1 - CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER PURSUANT TO SECTION 302 - ROTECH HEALTHCARE INCdex311.htm
EX-21.1 - LIST OF SUBSIDIARIES - ROTECH HEALTHCARE INCdex211.htm
EX-10.18 - AMENDMENT AND RESTATEMENT OF THE ROTECH HEALTHCARE INC. EMPLOYEES PLAN - ROTECH HEALTHCARE INCdex1018.htm

Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement No. 333-119008 on Form S-8 and Registration Statement No. 333-170772 on From S-4 of our reports dated February 25, 2011, relating to the consolidated financial statements of Rotech Healthcare Inc. and subsidiaries, appearing in the Annual Report on Form 10-K of Rotech Healthcare Inc. and subsidiaries for the year ended December 31, 2010.

/s/    Deloitte & Touche LLP

Certified Public Accountants

Tampa, Florida

February 28, 2011

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