WWW.EXFILE.COM, INC. -- 888-775-4789 -- N.A. GALVANIZING & COATINGS, INC. -- EXHIBIT 23 TO FORM 10-K

We consent to the incorporation by reference in Registration Statements No. 333-133848 and No. 333-61393 on Form S-8 of our reports dated February 24, 2010, relating to the financial statements and financial statement schedule of North American Galvanizing & Coatings, Inc. (formerly Kinark Corporation), and the effectiveness of North American Galvanizing & Coatings, Inc.’s internal control over financial reporting, appearing in this Annual Report on Form 10-K of North American Galvanizing & Coatings, Inc. for the year ended December 31, 2009.