Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


The Board of Directors and Stockholders
FNB Bancorp and Subsidiary


We consent to the incorporation by reference in the registration statements on
Form S-8 of FNB Bancorp (No. 333-91596, 333-98293 and 333-106363) of our report
dated March 14, 2007 with respect to the consolidated balance sheets of FNB
Bancorp and Subsidiary as of December 31, 2006 and 2005 and the related
consolidated statements of earnings, stockholders' equity and comprehensive
income and cash flows for the two years ended December 31, 2006, and in our same
report, with respect to FNB Bancorp and Subsidiary, management's assessment of
the effectiveness of internal control over financial reporting and the
effectiveness of internal control over financial reporting, appearing in this
Annual Report on Form 10-KA.


/s/ Moss Adams LLP


Stockton, California
October 31, 2007