CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the  incorporation  by  reference in the  Registration  Statements
outlined  below  pertaining  to the  BOK  Financial  Thrift  Plan  for  Salaried
Employees  of our report  dated June 26,  2008,  with  respect to the  financial
statements and schedule of the BOK Financial Thrift Plan for Salaried  Employees
included in this Annual Report (Form 11-K) for the year ended December 31, 2007:

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. 33-79836)  pertaining to the Reoffer
     Prospectus of the BOK Financial  Corporation  Directors' Stock Compensation
     Plan.

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. 333-32649) pertaining to the Reoffer
     Prospectus of the BOK Financial Corporation 1997 Special Stock Option Plan.

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

o    Registration  Statement (Form S-8, No. 33-40280)  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 Special 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.


/s/ TULLIUS TAYLOR SARTAIN & SARTAIN LLP


Tulsa, Oklahoma
June 26, 2008