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  Amendment  No.  2 to the  Registration  Statement  and
Prospectus on Form S-1 to be filed with the  Securities  and Exchange and in the
Amended  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
November 10, 2006