Exhibit 23
Consent of Independent Registered Public Accounting Firm
The Board of Directors
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 report dated February 23, 2009 except for pages 86-90 and Notes 1, 2, 5, 7, 8, 11, 21, 22, 23, 24, and 25, as to which the date is May 11, 2009, with respect to the consolidated balance sheet of Wells Fargo & Company and Subsidiaries as of December 31, 2008 and 2007, and the related consolidated statements of income, changes in equity and comprehensive income, and cash flows for each of the years in the three-year period ended December 31, 2008 and our report dated February 23, 2009 with respect to the effectiveness of internal control over financial reporting as of December 31, 2008, which reports appear in the December 31, 2008 Annual Report included in the Form 8-K of Wells Fargo & Company dated May 11, 2009. Our report on the aforementioned consolidated financial statements refers to the retrospective adjustment of all periods presented due to the adoption of Statement of Financial Accounting Standards (FAS) No. 160,Noncontrolling Interests in Consolidated Financial Statements – an amendment of ARB 51, a change in the method for evaluating other-than-temporary impairment on certain investment securities in 2008 and a change in the method of accounting for certain mortgages held for sale in 2007.
| | | | | |
| Registration | | | | |
| Statement Number | | Form | | Description |
| 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 |
| 333-155705 | | S-3 | | Deferred Compensation Plan for Independent Contractors |
| 333-154876 | | S-3 | | Common Stock Shelf |
| 333-68512 | | S-4 | | Acquisition Registration Statement |
| 333-115993 | | S-4 | | Acquisition Registration Statement |
| 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 |
| 333-154879 | | 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 |
| | | | | |
| Registration | | | | |
| Statement Number | | Form | | Description |
| 333-152415 | | 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 |
| 333-142941 | | S-8 | | Deferred Compensation Plan |
| 333-123243 | | S-8 | | Wells Fargo Stock Purchase Plan |
| 333-156545 | | S-8 | | Wachovia Savings Plan |
| 333-158711 | | S-8 | | Directors Stock Compensation and Deferral Plan |
| 333-158712 | | S-8 | | Wells Fargo Stock Purchase Plan |
San Francisco, California
May 11, 2009
