EXHIBIT 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in the following registration statements and in the related prospectuses of F.N.B. Corporation of our reports dated February 26, 2008, with respect to the consolidated financial statements of F.N.B. Corporation and subsidiaries and the effectiveness of internal control over financial reporting of F.N.B. Corporation included in this Annual Report(Form 10-K) for the year ended December 31, 2007:
1. | Registration Statement onForm S-8 relating to F.N.B. Corporation 1996 Stock Option Plan(File #333-03489). |
2. | Post-Effective Amendment No. 1 onForm S-8 to Registration Statement onForm S-4 relating to stock options granted under the Citizens Holding Corporation Stock Option Plan and assumed by F.N.B. Corporation (File #333-58727). |
3. | Post-Effective Amendment No. 1 to Registration Statement onForm S-8 relating to the F.N.B. Corporation 1998 Directors Stock Option Plan (File #333-38376). |
4. | Post-Effective Amendment No. 1 to Registration Statement onForm S-8 relating to the F.N.B. Corporation 2001 Incentive Plan (File #333-63042). |
5. | Amendment No. 1 to Registration Statement onForm S-3 relating to the registration of F.N.B. Corporation and F.N.B. Capital Trust I common stock, preferred stock, debt securities, warrants, and trust preferred securities (File #333-74866). |
6. | Registration Statement onForm S-8 relating to the F.N.B. Corporation 1996 Stock Option Plan (File #333-83760). |
7. | Registration Statement onForm S-8 relating to stock option agreements granted under the Promistar Financial Corporation 1998 Equity Incentive Plan and assumed by F.N.B. Corporation (File #333-83756). |
8. | Registration Statement onForm S-8 relating to the F.N.B. Corporation 401(k) Plan (File #333-97113). |
9. | Registration Statement onForm S-8 relating to stock option agreements granted under the Slippery Rock Financial Corporation 1997 Directors Stock Option Plan and the Slippery Rock Financial Corporation 1997 Incentive Stock Option Plan, both assumed by F.N.B. Corporation (File #333-119649). |
10. | Post-Effective Amendment No. 1 to the Registration Statement onForm S-3 related to the Dividend Reinvestment and Stock Purchase Plan (File #333-111833). |
11. | Registration Statement onForm S-8 relating to stock option agreements granted under the NSD Bancorp, Inc. 1994 Stock Option Plan, the NSD Bancorp, Inc. 1994 Non-Employee Director Stock Option Plan and the NSD Bancorp, Inc. 2004 Omnibus Stock Incentive Plan, all assumed by F.N.B. Corporation (File #333-123068). |
12. | Registration Statement onForm S-3 relating to the registration of FNB Financial Services, LP Subordinated Term Notes and Daily Notes (File #333-135339-01). |
13. | Registration Statement onForm S-8 relating to stock option agreements granted under the Northern State Bank 1999 Stock Incentive Plan, The Legacy Bank of Harrisburg 1999 Directors’ Compensation Plan and The Legacy Bank of Harrisburg 1999 Incentive Stock Option Plan, all assumed by F.N.B. Corporation (File #333-135332). |
14. | Registration Statement onForm S-3 relating to warrants and convertible debentures originally issued by The Legacy Bank and assumed by F.N.B. Corporation (File #333-135333). |
15. | Registration Statement onForm S-8 relating to the 2007 Incentive Compensation Plan (File #333-144088). |
16. | Amendment No. 1 to Registration Statement onForm S-4 relating to the acquisition of Omega Financial Corporation (File #333-148117). |
/s/Ernst & Young LLP
Pittsburgh, Pennsylvania
February 26, 2008
Pittsburgh, Pennsylvania
February 26, 2008