TXNM Energy (TXNM) 11-K Annual report of employee stock purchases

EXHIBIT 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement No. 333-100184 of PNM Resources, Inc. on Form S-8 of our report dated September 14, 2007 appearing in this Annual Report on Form 11-K of the PNM Resources, Inc. Employee Stock Purchase Plan for the year ended June 30, 2007.

/S/ DELOITTE & TOUCHE LLP

Dallas, Texas

September 14, 2007