EXHIBIT 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the following Registration Statements of Paychex, Inc. of our reports dated July 12, 2007 with respect to the consolidated financial statements and schedule of Paychex, Inc., 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., included in this Annual Report (Form 10-K) for the year ended May 31, 2007.

Form		Registration Statement No.		Description
S-8		No. 33-64389		1995 Stock Incentive Plan
S-8		No. 333-65191		1998 Stock Incentive Plan
S-8		No. 333-84055		401(k) Incentive Retirement Plan
S-8		No. 333-101074		2002 Stock Incentive Plan
S-8		No. 333-129571		Non-Qualified Stock Option Agreement
S-8		No. 333-129572		2002 Stock Incentive Plan, as amended and restated

/s/ Ernst & Young LLP

July 16, 2007
Cleveland, Ohio