Exhibit 23.1

Consent of Independent Registered Public Accounting Firm

Heartland Oil and Gas Corporation
Jacksboro, TX 76458


We hereby consent to the incorporation by reference in the S-8 Registration Statement of our report dated April 15^th, 2008, relating to the
consolidated financial statements of Heartland Oil and Gas Corporation appearing in the Company’s annual report on Form 10-KSB for the year
ended December 31, 2007.


KBL,LLP
Certified Public Accountants and Advisors
May 28, 2008

110 Wall Street, 11^th floor, New York, NY 10005   212.785-9700