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_1.htm
EX-32 - STEINER LEISURE Ltdstnrexhibit32_2.htm
EX-32 - STEINER LEISURE Ltdstnrexhibit32_1.htm
EX-23 5 stnrexhibit23_2.htm EXHIBIT 23

EXHIBIT 23.2

SARAH LOBOSKY

Harry B. Sands, Lobosky & Co.
P.O. Box N-624
Nassau, The Bahamas

 

8th March 2011



Steiner Leisure Limited
Suite 104A
Saffrey Square
P.O. Box N-9306
Nassau, The Bahamas

Ladies/Gentlemen:

Re: Annual Report on Form 10-K

We hereby consent to the use of our name in the Annual Report on Form 10-K of Steiner Leisure Limited for the year ended December 31, 2010, under "Item 1A - Risk Factors - We are not a United States Company and, as a Result, there are Special Risks."

Yours faithfully,

/s/ Sarah Lobosky

HARRY B. SANDS LOBOSKY AND COMPANY