Exhibit 23
Consent of Independent Registered Public Accounting Firm
The Board of Directors
Wells Fargo & Company:
Wells Fargo & Company:
We consent to the incorporation by reference in the registration statements noted below on Forms S-3, S-4 and S-8 of Wells Fargo & Company, of our reports dated February 25, 2011, with respect to the consolidated balance sheet of Wells Fargo & Company and Subsidiaries as of December 31, 2010 and 2009, and the related consolidated statements of income, changes in stockholders’ equity and comprehensive income, and cash flows for each of the years in the three-year period ended December 31, 2010 and the effectiveness of internal control over financial reporting as of December 31, 2010, which reports appear in the December 31, 2010 Annual Report on Form 10-K of Wells Fargo & Company.
Our report refers to the adoption of a new accounting standard related to its involvement with variable interest entities effective January 1, 2010, and the Company’s change in method of evaluating other than temporary impairment for debt securities in 2009 and certain equity investment securities in 2008.
| Registration | ||||||||
| Statement Number | Form | Description | ||||||
| 333-163149 | S-3 | Wells Fargo Direct Purchase and Dividend Reinvestment Plan | ||||||
| 333-155705 | S-3 | Deferred Compensation Plan for Independent Contractors | ||||||
| 333-154876 | S-3 | Common Stock Shelf | ||||||
| 333-159738 | S-3 | Debt Shelf 2009 | ||||||
| 333-159736 | S-3 | Universal Shelf 2009 | ||||||
| 333-121545 | S-4/S-8 | First Community Capital Corporation | ||||||
| 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 | ||||||
| 333-154879 | S-4/S-8 | Wachovia Corporation | ||||||
| 333-153922 | S-4/S-8 | Century Bancshares, Inc. | ||||||
| 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 | ||||||
| 333-168819 | S-8 | Long-Term Incentive Compensation Plan | ||||||
| 333-103777 | S-8 | PartnerShares 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 | ||||||
| 333-158711 | S-8 | Directors Stock Compensation and Deferral Plan | ||||||
| 333-142491 | S-8 | Deferred Compensation Plan | ||||||
| 333-164082 | S-8 | Deferred Compensation Plan | ||||||
| 333-123243 | S-8 | Wells Fargo Stock Purchase Plan | ||||||
| 333-158712 | S-8 | Wells Fargo Stock Purchase Plan | ||||||
| 333-161529 | S-8 | Wachovia Deferred Compensation Obligations | ||||||
/s/ KPMG LLP
San Francisco, California
February 25, 2011
San Francisco, California
February 25, 2011