QNB (QNBC) S-8 Registration of securities for employees

Exhibit 23.3

Consent of Independent Registered Public Accounting Firm

The Board of Directors

QNB Corp.:

We consent to the incorporation by reference in the Registration Statement for the 2006 Employee Stock Purchase Plan on Form S-8 of QNB Corp. of our report dated February 20, 2004, with respect to the consolidated statements of income, shareholders’ equity, and cash flows, for the year ended December 31, 2003, which report appears in the December 31, 2005, annual report on Form 10-K of QNB Corp.

/s/ KPMG LLP

Philadelphia, Pennsylvania

June 27, 2006