Exhibit
23
Consent
of Independent Registered Public Accounting Firm
The Board
of Directors
Air
Methods Corporation:
We
consent to the incorporation by reference in the registration statements on Form
S-8 (Nos. 33-24980, 33-46691, 33-55750, 33-65370, 33-75742, 333-108599, and
333-138771) of Air Methods Corporation (the Company) of our reports dated
March 14, 2008, with respect to the consolidated balance sheets of Air
Methods Corporation as of December 31, 2007 and 2006, and the related
consolidated statements of operations, stockholders’ equity, and cash flows for
each of the years in the three-year period ended December 31, 2007, and the
related consolidated financial statement schedule, Schedule II – Valuation and
Qualifying Accounts and the effectiveness of internal control over financial
reporting as of December 31, 2007, which reports appear in the
December 31, 2007 annual report on Form 10-K of Air Methods
Corporation.
Our
report with respect to the consolidated financial statements refers to the
Company’s adoptions of Financial Accounting Standards Board (FASB)
Interpretation No. 48, Accounting for Uncertainty in Income
Taxes, effective January 1, 2007 and SFAS No. 123(R), Share-Based
Payment, effective January 1, 2006. Our report also refers to a
change in method of accounting for revenue and uncompensated care in
2006.
KPMG
LLP
Denver,
Colorado
March 14,
2008