Exhibit 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in the Registration Statements (Nos. 333-91596, 333-98293 and 333-106363) on Form S-8 of our report dated March 12, 2008, relating to the consolidated financial statements and effectiveness of internal controls over financial reporting appearing in this Annual Report on Form 10-K of FNB Bancorp for the year ended December 31, 2007.
/s/ Moss Adams LLP
Stockton, California
March 12, 2008