EXHIBIT 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The Board of Directors
Bank of the Carolinas Corporation
We consent to the incorporation by reference into Bank of the Carolinas Corporation’s Registration Statement on Form S-3 of our report dated March 28, 2007, on the financial statements included in Bank of the Carolinas Corporation’s 2006 Annual Report on Form 10-K, and to the use of our name under the heading “Experts” in the Registration Statement.
| /s/ Dixon Hughes PLLC |
| Asheville, North Carolina January 29, 2008 |