Exhibit 23.0

            Consent of Independent Registered Public Accounting Firm


We consent to the  incorporation  by  reference  in the  following  Registration
Statements:

(1)  Registration  Statement (Form S-8, No. 33-44121)  pertaining to the Reoffer
     Prospectus of the Bank of Oklahoma Master Thrift Plan and Trust Agreement,

(2)  Registration  Statement (Form S-8, No. 33-79834)  pertaining to the Reoffer
     Prospectus of the BOK Financial Corporation 1994 Stock Option Plan,

(3)  Registration  Statement (Form S-8, No. 33-79836)  pertaining to the Reoffer
     Prospectus of the BOK Financial  Corporation  Directors' Stock Compensation
     Plan,

(4)  Registration  Statement (Form S-8, No. 333-32649) pertaining to the Reoffer
     Prospectus of BOK Financial Corporation 1997 Stock Option Plan,

(5)  Registration  Statement (Form S-8, No. 333-93957) pertaining to the Reoffer
     Prospectus of BOK Financial Corporation 2000 Stock Option Plan,

(6)  Registration  Statement (Form S-8, No. 333-40280) pertaining to the Reoffer
     Prospectus of BOK Financial Corporation Thrift Plan for Hourly Employees,

(7)  Registration  Statement (Form S-8, No. 333-62578) pertaining to the Reoffer
     Prospectus of BOK Financial Corporation 2001 Stock Option Plan,

(8)  Registration Statement (Form S-8, No. 333-106530) pertaining to the Reoffer
     Prospectus of BOK Financial Corporation's 2003 Executive Incentive Plan,

(9)  Registration Statement (Form S-8, No. 333-106531) pertaining to the Reoffer
     Prospectus of BOK Financial Corporation 2003 Stock Option Plan,

(10) Registration Statement (Form S-8, No. 333-135224) pertaining to the Reoffer
     Prospectus of BOK Financial Corporation 2003 Stock Option Plan;

of our reports dated March 10, 2006, with respect to the consolidated  financial
statements of BOK Financial Corporation,  BOK Financial Corporation management's
assessment of the  effectiveness of internal  control over financial  reporting,
and the  effectiveness  of internal  control  over  financial  reporting  of BOK
Financial Corporation, included in this Form 10-K/A.


Ernst & Young LLP

Tulsa, Oklahoma
June 28, 2006