EXHIBIT 23
Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference in this Annual Report (Form 10-K) of The Sherwin-Williams Company of our report dated February 22, 2011 with respect to the consolidated financial statements of The Sherwin-Williams Company and our report dated February 22, 2011 with respect to the effectiveness of internal control over financial reporting of The Sherwin-Williams Company, included in the 2010 Annual Report to Shareholders of The Sherwin-Williams Company.
Our audits also included the financial statement schedule of The Sherwin-Williams Company listed in Item 15(a). This schedule is the responsibility of The Sherwin-Williams Company management. Our responsibility is to express an opinion based on our audits. In our opinion, the financial statement schedule referred to above, when considered in relation to the basic financial statements taken as a whole, presents fairly in all material respects the information set forth therein.
We consent to the incorporation by reference in the following Registration Statements of our report dated February 22, 2011 with respect to the consolidated financial statements of The Sherwin-Williams Company and our report dated February 22, 2011 with respect to the effectiveness of internal control over financial reporting of The Sherwin-Williams Company, incorporated by reference herein, and our report included in the preceding paragraph with respect to the financial statement schedule of The Sherwin-Williams Company included in this Annual Report (Form 10-K) of The Sherwin-Williams Company:
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| Registration Number | | Description |
| 333-166365 | | The Sherwin-Williams Company 2006 Equity and Performance Incentive Plan (as Amended and Restated as of April 21, 2010) Form S-8 Registration Statement |
| | | |
| 333-163747 | | The Sherwin-Williams Company Form S-3ASR Registration Statement |
| | | |
| 333-152443 | | The Sherwin-Williams Company Employee Stock Purchase and Savings Plan Form S-8 Registration Statement |
| | | |
| 333-133419 | | The Sherwin-Williams Company 2006 Equity and Performance Incentive Plan and The Sherwin-Williams Company 2006 Stock Plan for Nonemployee Directors Form S-8 Registration Statement |
| | | |
| 333-129582 | | The Sherwin-Williams Company 2005 Deferred Compensation Savings and Pension Equalization Plan, The Sherwin-Williams 2005 Key Management Deferred Compensation Plan and The Sherwin-Williams Company 2005 Director Deferred Fee Plan Form S-8 Registration Statement |
| | | |
| 333-105211 | | The Sherwin-Williams Company Employee Stock Purchase and Savings Plan Form S-8 Registration Statement |
| | | |
| 333-101229 | | The Sherwin-Williams Company 2003 Stock Plan Form S-8 Registration Statement |
| | | |
| 333-66295 | | The Sherwin-Williams Company Deferred Compensation Savings Plan, The Sherwin-Williams Company Key Management Deferred Compensation Plan and The Sherwin-Williams Company Director Deferred Fee Plan Form S-8 Registration Statement |
| | | |
| 333-25671 | | The Sherwin-Williams Company 1997 Stock Plan for Nonemployee Directors Form S-8 Registration Statement |
| | | |
| 333-25669 | | The Sherwin-Williams Company 1994 Stock Plan Form S-8 Registration Statement |
| | | |
| 333-25607 | | The Sherwin-Williams Company Form S-4 Registration Statement |
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| 333-01093 | | The Sherwin-Williams Company Form S-3 Registration Statement |
| | | |
| 333-00725 | | The Sherwin-Williams Company Form S-4 Registration Statement |
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| 33-52227 | | The Sherwin-Williams Company 1994 Stock Plan Form S-8 Registration Statement |
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| 33-22705 | | The Sherwin-Williams Company Form S-3 Registration Statement |
/s/ Ernst & Young LLP
Cleveland, Ohio
February 22, 2011
