CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We  hereby  consent  to the use of our  report,  dated  August 8,  2006,  on the
consolidated  financial statements of MSB Financial Corp. and Subsidiaries as of
June 30, 2006 and 2005, and for each of the years in the three-year period ended
June 30, 2006, in the  Registration  Statement and  Prospectus on Form S-1 to be
filed with the  Securities and Exchange and in the  Application  for Approval of
Stock Issuance on Form MHC-2 to be filed with the Office of Thrift  Supervision.
We further  consent to the use of our name as it appears under the captions "The
Stock Offering - Effects of the Stock Offering - Material  Federal and State Tax
Consequences," "Legal and Tax Opinions," and "Experts."



/s/Beard Miller Company LLP

Beard Miller Company LLP
Pine Brook, New Jersey
September 12, 2006