Exhibit

We consent to the incorporation by reference in the Registration Statements of The Progressive Corporation on Form S-8 (File No. 33-57121, filed December 29, 1994, and File No. 333-185704, filed December 27, 2012), of our report dated March 20, 2017 on our audits of the financial statements of The Progressive Corporation Executive Deferred Compensation Plan as of December 31, 2016 and 2015 and for each of the three years in the period ended December 31, 2016 which report is included in this Annual Report on Form 11-K.