Exhibit 23
Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference in the following Registration Statements:
| | | | | |
| Registration Statement No. | | Type of Statement | | Date |
| | | | | |
| 33-37341 | | S-8 | | October 17, 1990 |
| 33-58466 | | S-3 | | February 17, 1993 |
| 33-50783 | | S-8 | | October 27, 1993 |
| 33-56141 | | S-8 | | October 24, 1994 |
| 333-02021 | | S-8 | | March 28, 1996 |
| 333-62015 | | S-8 | | August 21, 1998 |
| 333-66113 | | S-8 | | October 26, 1998 |
| 333-90397 | | S-8 | | November 5, 1999 |
| 333-35248 | | S-3 | | April 20, 2000 |
| 333-70308 | | S-8 | | September 27, 2001 |
| 333-104057 | | S-8 | | March 27, 2003 |
| 333-106478 | | S-3/A | | September 16, 2003; |
of our report dated February 8, 2008, except for Note 2, Restatement of Prior Period Financial Statements, as to which the date is October 21, 2008, with respect to the consolidated financial statements of Eli Lilly and Company and subsidiaries and our report dated February 8, 2008, with respect to the effectiveness of internal control over financial reporting of Eli Lilly and Company and subsidiaries included in this Annual Report (10-K/A) for the year ended December 31, 2007.
/s/ Ernst & Young LLP
Ernst & Young LLP
Indianapolis, Indiana
October 21, 2008
