CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in Registration Statement Nos. 333-58793 and 333-87398 on Form S-3 and Nos. 333-91960, 333-37859, 333-75629, 333-116243, 333-39036, and 333-134637 on Form S-8 of our reports dated February 23, 2007, relating to the consolidated financial statements (which report expresses an unqualified opinion and includes an explanatory paragraph regarding the Companys adoption of Statement of Financial Accounting Standard No. 123(R), Accounting for Share-based Payment, using the modified prospective method) of Meritage Homes Corporation and subsidiaries and managements report on the effectiveness of internal control over financial reporting, appearing in this Annual Report on Form 10-K of Meritage Homes Corporation and subsidiaries for the year ended December 31, 2006.
/s/ DELOITTE & TOUCHE LLP
February 26, 2007