[BEARD MILLER COMPANY LLP LETTERHEAD]


            Consent of Independent Registered Public Accounting Firm



         We  hereby   consent  to  the   incorporation   by  reference  in  this
Registration  Statement on Form S-8  pertaining to the Norwood  Financial  Corp.
2006 Stock Option Plan,  of our report dated  January 20, 2006,  relating to the
consolidated  financial  statements of Norwood Financial Corp.  appearing in the
Company's Annual Report on Form 10-K for the year ended December 31, 2005.


                                                    /s/ Beard Miller Company LLP

Beard Miller Company LLP
Reading, Pennsylvania
May 30, 2006