Exhibit 23.3

LOGO

MillerEllin/company LLP

   750 Lexington Avenue   
   New York, NY 10022-1200   

Certified Public Accountants

   212 750 9100    phone
   212 750 2727    fax
   mec@millerellin.com    e-mail

CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in Form S-8 of Infusystem Holdings, Inc. of our report dated April 6, 2006, with respect to the financial statements of Infusystem Holdings, Inc., included in the Annual Report (Form 10-K) for the period from August 15, 2005 (date of inception) to December 31, 2005.

/s/ Miller Ellin & Company, LLP

CERTIFIED PUBLIC ACCOUNTANTS

New York, New York

April 3, 2008