Exhibit 23.1 Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference in the following Registration Statements:
(1) Registration Statement (Form S-8 No. 333-63278) pertaining to the Avatar Holdings Inc. Amended
and Restated 1997 Incentive and Capital Accumulation Plan, and
(2) Registration Statement (Form S-8 No. 333-147263) pertaining to the Avatar Holdings Inc. Amended
and Restated 1997 Incentive and Capital Accumulation Plan;
of our
reports dated March 11, 2008, with respect to the consolidated financial statements and
schedule of Avatar Holdings Inc. and subsidiaries, and the effectiveness of internal control over
financial reporting of Avatar Holdings Inc. and subsidiaries, included in this Annual Report (Form
10-K) for the year ended December 31, 2007.
| |
|
|
|
|
/s/ Ernst & Young LLP |
|
|
Certified Public Accountants |
West Palm Beach, Florida
March 11, 2008