SB One Bancorp (SBBX) 10-K 2006 FY Annual report

Exhibit 23

Consent of Independent Registered Public Accounting Firm

Sussex Bancorp

Franklin, New Jersey

We hereby consent to the incorporation by reference in the Registration Statements on Form S-3 (No. 333-20645) and Form S-8 (No. 333-20603, 333-122045, and 333-130944) of Sussex Bancorp of our report dated March 5, 2007, relating to the consolidated financial statements, which appears in this Annual Report on Form 10-K.

/s/ Beard Miller Company LLP

Beard Miller Company LLP

Allentown, Pennsylvania

March 19, 2007

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