EXHIBIT 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


         We consent to the incorporation by reference in the Registration
         Statement (Form S-3 No. 33-61590) pertaining to the Dividend
         Reinvestment Plan and (Form S-8 No. 33-61596) pertaining to the
         Employees' Stock Purchase Plan of IBT Bancorp, of our report dated
         February 15, 2005 relating to the consolidated financial statements,
         which appears on page 28 of this Annual Report (Form 10-K) for the
         years ended December 31, 2004, 2003 and 2002 and our report dated March
         11, 2005 on management's assessment of the effectiveness of internal
         control over financial reporting and the effectiveness of internal
         control over financial reporting, which appears on pages 57 - 58 of
         this Annual Report (Form 10-K) as of December 31, 2004.




         Rehmann Robson P.C.
         Saginaw, Michigan
         March 11, 2005