Exhibit 23

              CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTANTS

         We  consent  to the  incorporation  by  reference  in the  registration
statements of Four Oaks Fincorp,  Inc. on Form S-4 (File No.  333-148944),  Form
S-8 (File Nos. 333-30677 and 333-69792) and Form S-3 (File No. 333-33527) of our
reports dated  March  12,  2008,  with  respect  to the  consolidated  financial
statements of Four Oaks Fincorp,  Inc. and the effectiveness of internal control
over financial reporting, which reports appear in Four Oaks Fincorp, Inc.'s 2007
Annual Report on Form 10-K.


/s/ Dixon Hughes PLLC

Raleigh, North Carolina