Exhibit 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in:
| • | the Registration Statements on Form S-3 (Nos. 333-133852; 333-130821; 333-112708; 333-123714; 333-70984; 333-15375; 333-18273; 333-43137; 333-97157; 333-97197; 333-83503; 333-07229; 333-51367; 033-54784; 033-57533; 033-63097; 033-30717; 033-49881; 333-13811; 333-47222; 333-65750; 333-64450; and 333-104151); |
| • | the Registration Statements on Form S-4 (Nos. 333-127124, 333-110924 and 333-141361); |
| • | the Registration Statements on Form S-8 (Nos. 333-133566; 333-121513; 333-69849; 033-45279; 002-80406; 333-02875; 033-60695; 333-58657; 333-81810; 333-53664; 333-102043; and 333-102852); |
| • | and the Post-Effective Amendments on Form S-8 to Registration Statements on Form S-4 (Nos. 333-65209; 333-127124; 333-110924; 033-43125; 033-55145; 033-63351; 003-62069; 033-62208; 333-16189; 333-60553; 333-40515) |
of Bank of America Corporation of our report dated February 22, 2007, except with respect to our opinion on the Consolidated Financial Statements insofar as it relates to the effects of changes in segments discussed in Note 20, for which the date is May 23, 2007, relating to the financial statements, management’s assessment of the effectiveness of internal control over financial reporting and the effectiveness of internal control over financial reporting, which appears in this Current Report on Form 8-K.
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Charlotte, North Carolina
May 23, 2007