Naugatuck Valley Financial Inactive 10-K2007 FY Annual report

Filed: 28 Mar 08, 12:00am

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New words: category, component, concentration, conforming, contrast, Deferred, downturn, exhausted, fee, nonperforming, October, packaging, redeploy, risen, risky, statutorily, training, unchanged, uniformly, viewed, warehouse

Removed: achieving, assuming, attained, book, compare, divided, goal, publicly, released, stemming, unattractive, vesting

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Exhibit 23.0

Consent of Whittlesey & Hadley, P.C.

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statements No. 333-124840 and No. 333-119499 on Form S-8 of Naugatuck Valley Financial Corporation of our report, dated March 11, 2008 appearing in this annual report on Form 10-K of Naugatuck Valley Financial Corporation for the year ended December 31, 2007.

Hartford, Connecticut

March 24, 2008