Exhibit 23

            Consent of Independent Registered Public Accounting Firm



         We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (No.'s  333-61487 and  333-134831)  of Norwood  Financial
Corp.  of our report  dated  February  26,  2007,  relating to the  consolidated
financial statements, which appears in the Annual Report to Stockholders,  which
is incorporated by reference in this Annual Report on Form 10-K.


                                          /s/ Beard Miller Company LLP

Beard Miller Company LLP
Reading, Pennsylvania
March 21, 2007