Exhibit 23





             CONSENT OF INDEPENDENT REGISTED PUBLIC ACCOUNTING FIRM




    We consent to the incorporation by reference in Registration Statement No.
    333-79979 of National Bankshares, Inc. on Form S-8 of our report, dated
    February 23, 2005, relating to the consolidated balance sheets of National
    Bankshares, Inc and subsidiaries as of December 31, 2004 and 2003, and the
    related consolidated statements of income, changes in stockholders' equity
    and cash flows for the years ended December 31, 2004, 2003 and 2002
    appearing in this Annual Report on Form 10-K of National Bankshares, Inc.
    for the year ended December 31, 2004.

    /s/ Yount, Hyde & Barbour, P.C.
    ---------------------------------
    Winchester, Virginia
    March 10, 2005