CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the incorporation by reference in this Registration Statement on Form
S-8 of our report dated March 26, 2010, relating to the financial statements and
financial statement schedules of ProPhase Labs, Inc. and subsidiaries (the
“Company”) appearing in the Annual Report on Form 10-K of the Company for the
year ended December 31, 2009.
/s/
Amper, Politziner & Mattia LLP
September
30, 2010