EDWARDS      Certified Public Accountants & Business Advisors
SAUER &      ------------------------------------------------
OWENS, P.C.  500 Warner Centre, 332 Fifth Avenue, Pittsburgh PA  15222
             Phone: 412-281-9211  Fax: 412-281-2407   A Professional Corporation
             www.esocpa.com                           Direct Dial:


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


The Board of Directors and Stockholders
IBT Bancorp, Inc.
309 Main Street
Irwin, PA  15642

We consent to the  incorporation by reference in the  registration  statement on
Form S-8 pertaining to IBT Bancorp, Inc.'s 2000 Stock Option Plan filed June 29,
2000,  of our report  dated  February  21,  2007,  relating to the  consolidated
balance  sheets of IBT Bancorp,  Inc. as of December 31, 2006 and 2005,  and the
related consolidated  statements of income,  changes in stockholders' equity and
cash flows for each of the three years in the period  ended  December  31, 2006,
management's  assessment of the effectiveness of internal control over financial
reporting as of December 31, 2006 and the effectiveness of internal control over
financial  reporting as of December 31, 2006,  which report is  incorporated  by
reference in the  December  31, 2006 annual  report on Form 10-K of IBT Bancorp,
Inc.


/s/ Edwards Sauer & Owens, P.C.

Edwards Sauer & Owens, P.C.
Pittsburgh, Pennsylvania
March 14, 2007