CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Post-Effective Amendment No. 5 to Registration Statement No. 333-114495 of Oppenheimer Principal Protected Trust III, with respect to the Oppenheimer Principal Protected Main Street Fund III, on Form N-1A, of our reports dated February 29, 2008, relating to the consolidated financial statements of Merrill Lynch Bank USA for the year ended December 28, 2007 (which report expresses an unqualified opinion and includes an explanatory paragraph regarding the changes in accounting methods in 2007 relating to the adoption of Statement of Financial Accounting Standards No. 157, "Fair Value Measurement," Statement of Financial Accounting Standards No. 159, "The Fair Value Option for Financial Assets and Financial Liabilities - Including an amendment of FASB Statement No. 115," and FASB Interpretation No. 48, "Accounting for Uncertainty in Income Taxes, an Interpretation of FASB Statement No. 109," and in 2006 for share-based payments to conform to Statement of Financial Accounting Standards No. 123 (revised 2004), "Share-Based Payment"), management's report on the effectiveness of internal control over financial reporting and to the reference to us under the heading "Independent Registered Public Accounting Firm" in the Statement of Additional Information, which is part of such Registration Statement. /s/ Deloitte & Touche LLP Salt Lake City, Utah May 16, 2008
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POS EX Filing
Oppenheimer Principal Protected Trust Iii Inactive POS EXAdditional exhibits for listing
Filed: 21 May 08, 12:00am