Exhibit 23.1
Consent of Independent
Registered Public Accounting Firm
We consent to the incorporation by reference in the following Registration Statements of Wells Fargo and Company of our reports dated February 25, 2008, with respect to the consolidated balance sheets of Wachovia Corporation and Subsidiaries (“Wachovia”) as of December 31, 2007 and 2006, and the related consolidated statements of income, changes in stockholders’ equity, and cash flows for each of the years in the three-year period ended December 31, 2007, and the effectiveness of internal control over financial reporting as of December 31, 2007, which report appears in the Form 8-K of Wells Fargo and Company dated October 30, 2008. Our report on the aforementioned consolidated financial statements, dated February 25, 2008, refers to Wachovia’s change in the method of accounting for income tax uncertainties, leveraged leases, hybrid financial instruments, collateral associated with derivative contracts and life insurance in 2007 and refers to a change in the method of accounting for mortgage servicing rights, stock-based compensation and pension and other postretirement plans in 2006.
| | | | | |
| 333-76330 | | S-3 | | Deferred Compensation Plan for Independent Contractors |
| 333-103711 | | S-3 | | Universal Shelf 2003 |
| 333-135006 | | S-3 | | Universal Shelf 2006 |
| 333-138793 | | S-3 | | Wells Fargo Direct Purchase and Dividend Reinvestment Plan |
| 333-68512 | | S-4 | | Acquisition Registration Statement |
| 333-115993 | | S-4 | | Acquisition Registration Statement |
| 333-153922 | | S-4 | | Century Bancshares, Inc. |
| 333-121545 | | S-4/S-8 | | First Community Capital Corporation |
| 333-83604 | | S-4/S-8 | | Tejas Bancshares, Inc. |
| 033-57904 | | S-4/S-8 | | Financial Concepts Bancorp, Inc. |
| 333-63247 | | S-4/S-8 | | Former Wells Fargo & Company |
| 333-37862 | | S-4/S-8 | | First Security Corporation |
| 333-45384 | | S-4/S-8 | | Brenton Banks, Inc. |
| 333-107230 | | S-4/S-8 | | Pacific Northwest Bancorp |
| 333-142102 | | S-4/S-8 | | Placer Sierra Bancshares |
| 333-144455 | | S-4/S-8 | | Greater Bay Bancorp |
| 333-103776 | | S-8 | | Long-Term Incentive Compensation Plan |
| 333-128598 | | S-8 | | Long-Term Incentive Compensation Plan |
| 333-152415 | | S-8 | | Long-Term Incentive Compensation Plan |
| | | | | |
| 333-103777 | | S-8 | | PartnerShares Plan |
| 333-123241 | | S-8 | | 401(k) Plan |
| 333-149567 | | S-8 | | 401(k) Plan |
| 333-105091 | | S-8 | | Directors Stock Compensation and Deferral Plan |
| 333-149566 | | S-8 | | Directors Stock Compensation and Deferral Plan |
| 333-54354 | | S-8 | | Deferred Compensation Plan |
| 333-115994 | | S-8 | | Deferred Compensation Plan |
| 333-142941 | | S-8 | | Deferred Compensation Plan |
| 333-123243 | | S-8 | | Wells Fargo Stock Purchase Plan |
/s/ KPMG LLP
Charlotte, North Carolina
October 30, 2008
