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We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to
the Paychex, Inc. Non-Qualified Stock Option Agreement of Paychex, Inc. of our reports
dated July 8, 2005, with respect to the consolidated financial statements and schedule of Paychex,
Inc. included in its Annual Report (Form 10-K) for the year ended May 31, 2005, Paychex, Inc.’s
management’s assessment of the effectiveness of internal control over financial reporting, and the
effectiveness of internal control over financial reporting of Paychex, Inc. filed with the
Securities and Exchange Commission. |