Exhibit 23.0

            Consent of Independent Registered Public Accounting Firm

We consent to the  incorporation  by  reference  in the  following  Registration
Statements:

o    Registration  Statement (Form S-8, No. 33-44121)  pertaining to the Reoffer
     Prospectus of the Bank of Oklahoma Master Thrift Plan and Trust Agreement.

o    Registration  Statement (Form S-8, No. 33-79834)  pertaining to the Reoffer
     Prospectus of the BOK Financial Corporation 1994 Stock Option Plan.

o    Registration  Statement (Form S-8, No. 33-79836)  pertaining to the Reoffer
     Prospectus of the BOK Financial  Corporation  Directors' Stock Compensation
     Plan.

o    Registration  Statement (Form S-8, No. 333-32649) pertaining to the Reoffer
     Prospectus of the BOK Financial Corporation 1997 Stock Option Plan.

o    Registration  Statement (Form S-8, No. 333-93957) pertaining to the Reoffer
     Prospectus of the BOK Financial Corporation 2000 Stock Option Plan.

o    Registration  Statement (Form S-8, No. 333-40280) pertaining to the Reoffer
     Prospectus  of  the  BOK  Financial  Corporation  Thrift  Plan  for  Hourly
     Employees.

o    Registration  Statement (Form S-8, No. 333-62578) pertaining to the Reoffer
     Prospectus of the BOK Financial Corporation 2001 Stock Option Plan.

o    Registration Statement (Form S-8, No. 333-106530) pertaining to the Reoffer
     Prospectus of the BOK Financial Corporation 2003 Executive Incentive Plan.

o    Registration Statement (Form S-8, No. 333-106531) pertaining to the Reoffer
     Prospectus of the BOK Financial Corporation 2003 Stock Option Plan.

o    Registration Statement (Form S-8, No. 333-135224) pertaining to the Reoffer
     Prospectus of the BOK Financial Corporation 2003 Stock Option Plan.

of our  reports  dated  February  29,  2008,  with  respect to the  consolidated
financial  statements  of BOK Financial  Corporation  and the  effectiveness  of
internal control over financial reporting of BOK Financial Corporation, included
in this Annual  Report  (Form 10-K) of BOK  Financial  Corporation  for the year
ended December 31, 2007.

Ernst & Young LLP
Tulsa, Oklahoma
February 29, 2008