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EXHIBIT 23
Consent of Independent Registered Public Accounting Firm
To the Board of Directors
Consolidated-Tomoka Land Co.:
We consent to the incorporation by reference in Registration Statements (Nos. 033-62679 and 333-63400) on Form S-8 of Consolidated-Tomoka Land Co. and subsidiaries of our reports dated March 12, 2010, with respect to the consolidated balance sheets of Consolidated-Tomoka Land Co. and subsidiaries as of December 31, 2009 and 2008, and the related consolidated statements of income, shareholders’ equity and comprehensive income and cash flows for each of years in the three-year period ended December 31, 2009 and the related financial statement schedule and the effectiveness of internal control over financial reporting as of December 31, 2009, which reports appear in the December 31, 2009 annual report on Form 10-K of Consolidated-Tomoka Land Co.
/s/ KPMG LLP
Orlando, Florida
March 12, 2010
Certified Public Accountants