SB Financial (SBFG) 10-K2007 FY Annual report

Filed: 21 Mar 08, 12:00am

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Exhibit 23

We consent to the incorporation by reference and use of our report dated February 14, 2008 on the consolidated financial statements of Rurban Financial Corp. and Subsidiaries, which appears in Rurban Financial Corp.’s Form 10-K for the year ended December 31, 2007, in Rurban Financial Corp.’s Registration Statement on Form S-8 (SEC Registration No. 333-46989), filed February 27, 1998, pertaining to the Rurban Financial Corp. Stock Option Plan.

/s/ BKD, LLP

BKD, LLP

Cincinnati, Ohio

March 17, 2008