CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in this Registration Statement for BorgWarner Employees Retirement Savings Plan on Form S-8 of our reports dated February 17, 2006, relating to the financial statements of BorgWarner Inc. and Consolidated Subsidiaries (the "Company"), and management's report on the effectiveness of internal control over financial reporting appearing in and incorporated by reference in the Annual Report on Form 10-K of BorgWarner Inc. for the year ended December 31, 2005.
/s/ Deloitte & Touche LLP
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Deloitte & Touche LLP
Detroit, Michigan
August 14, 2006