EDWARDS      Certified Public Accountants & Business Advisors
SAUER &      ------------------------------------------------
OWENS        500 Warner Centre, 332 Fifth Avenue, Pittsburgh PA  1522
             Phone: 412-281-9211  Fax: 412-281-2407   A Professional Corporation
             www.esocpa.com                           Direct Dial:


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


The Board of Directors
IBT Bancorp, Inc.
309 Main Street
Irwin, PA  15642

We consent to the  incorporation by reference in the  registration  statement on
Form S-8 pertaining to IBT Bancorp, Inc.'s 2000 Stock Option Plan filed June 30,
2000, of our report dated February 8, 2005, relating to the consolidated balance
sheets of IBT Bancorp,  Inc. as of December  31, 2004 and 2003,  and the related
consolidated  statements  of income,  changes in  stockholders'  equity and cash
flows  for each of the  three  years in the  period  ended  December  31,  2004,
management's  assessment of the effectiveness of internal control over financial
reporting as of December 31, 2004 and the effectiveness of internal control over
financial  reporting as of December 31, 2004,  which report is  incorporated  by
reference in the  December  31, 2004 annual  report on Form 10-K of IBT Bancorp,
Inc.


/s/ Edwards Sauer & Owens, P.C.

Edwards Sauer & Owens, P.C.

March 14, 2005

Pittsburgh, Pennsylvania