Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the following Registration Statements of Fifth Third Bancorp of our report relating to the consolidated financial statements of Fifth Third Bancorp dated February 15, 2007, May 11, 2007, as to the effects of the restatement discussed in Note 29 (which report expresses an unqualified opinion and includes an explanatory paragraph relating to the restatement discussed in Note 29) and our report relating to management’s report on the effectiveness of internal control over financial reporting dated February 15, 2007, appearing in the Annual Report on Form 10-K/A of Fifth Third Bancorp for the year ended December 31, 2006:

Form S-8 No. 33-34075 No. 33-55223 No. 33-55553 No. 333-58249 No. 333-48049 No. 33-61149 No. 333-77293 No. 333-84955 No. 333-47428 No. 333-53434 No. 333-52188 No. 333-84911 No. 333-52182 No. 333-58618 No. 333-63518 No. 333-72910 No. 333-108996 No. 333-116535 No. 333-114001 No. 333-119280 No. 333-123493   Form S-3 No. 33-54134 No. 333-42379 No. 333-80919 No. 333-56450 No. 333-34798 No. 333-53826 No. 333-41164 No. 333-86360 No. 333-141560

/s/ Deloitte & Touche LLP

Cincinnati, Ohio

May 11, 2007