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 14, 2008 with respect to the consolidated financial statements and schedule of Paychex, Inc. 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, 2008.
         
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. 333-129571   Non-Qualified Stock Option Agreement 
S-8
  No. 333-129572   2002 Stock Incentive Plan, as amended and restated
         
     
  /s/ Ernst & Young LLP    
     
     
 
Cleveland, Ohio
July 18, 2008