Attached files

file filename
10-K - STEINER LEISURE Ltdstnr10k2010.htm
EX-21 - STEINER LEISURE Ltdstnrexhibit21.htm
EX-31 - STEINER LEISURE Ltdstnrexhibit31_2.htm
EX-31 - STEINER LEISURE Ltdstnrexhibit31_1.htm
EX-23 - STEINER LEISURE Ltdstnrexhibit23_2.htm
EX-32 - STEINER LEISURE Ltdstnrexhibit32_2.htm
EX-32 - STEINER LEISURE Ltdstnrexhibit32_1.htm

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-3 No. 333-39174) of Steiner Leisure Limited,
  2. Registration Statement (Form S-3 No. 333-73363) of Steiner Leisure Limited,
  3. Registration Statement (Form S-3 No. 333-76436) of Steiner Leisure Limited,
  4. Registration Statement (Form S-3 No. 333-109283) of Steiner Leisure Limited,
  5. Registration Statement (Form S-8 No. 333-39927) pertaining to the Steiner Leisure Limited Amended and Restated 1996 Share Option and Incentive Plan,
  6. Registration Statement (Form S-8 No. 333-52343) pertaining to the Steiner Leisure Limited Non-Employee Directors Share Option Plan and
  7. Registration Statement (Form S-8 No. 333-127061) pertaining to the Steiner Leisure Limited 2004 Equity Incentive Plan;

and in the related prospectuses of our reports dated March 10, 2011, with respect to the consolidated financial statements of Steiner Leisure Limited and subsidiaries and the effectiveness of internal control over financial reporting of Steiner Leisure Limited and subsidiaries, included in this Annual Report (Form 10-K) for the year ended December 31, 2010.

/s/ Ernst & Young LLP
Certified Public Accountants

Miami, Florida

March 10, 2011