RGC Resources (RGCO) 10-K 2004 FY Annual report

Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement No. 333-31620 on Form S-8 and Amendment No. 1 to Post-Effective Amendment No. 1 to Registration Statement No. 333-106065 on Form S-2 of RGC Resources, Inc. of our report dated December 15, 2004 (which expresses an unqualified opinion and includes an explanatory paragraph relating to the sale of substantially all of the assets of its subsidiary Diversified Energy Company, d/b/a Highland Propane Company described in Note 2), appearing in this Annual Report on Form 10-K of RGC Resources, Inc. for the year ended September 30, 2004.

/s/ Deloitte & Touche LLP

Charlotte, North Carolina

December 20, 2004