of Independent Registered Public Accounting Firm
consent to the incorporation by reference in the Registration Statement (Form
S-8 No. 333-144040) pertaining to the OPKO Health, Inc. 2007 Equity Incentive
Plan of our report dated March 28, 2008, with respect to the consolidated
financial statements of OPKO Health, Inc. in this Annual Report (Form 10-K)
the year ended December 31, 2007.
Ernst & Young LLP