Hills Bancorporation (HBIA) 10-K2009 FY Annual report

Filed: 10 Mar 10, 12:00am

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EXHIBIT 23

Consent of Independent Registered Public Accounting Firm

The Board of Directors

Hills Bancorporation:

We consent to the incorporation by reference in the registration statements (No. 333-736006 and No. 33-2657) on Form S-8 of Hills Bancorporation of our report dated March 10, 2010, with respect to the consolidated balance sheets of Hills Bancorporation and subsidiary as of December 31, 2009 and 2008, and the related consolidated statements of income, comprehensive income, stockholders’ equity, and cash flows for each of the years in the three-year period ended December 31, 2009, and the effectiveness of internal control over financial reporting as of December 31, 2009, which report appears in the December 31, 2009 annual report on Form 10-K of Hills Bancorporation.

/s/ KPMG LLP

Des Moines, Iowa

March 10, 2010