Exhibit 23

Consent of Independent Registered Public Accounting Firm

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

o    Registration  Statement (Form S-8, No. 33-44121)  pertaining to the Reoffer
     Prospectus of the Bank of Oklahoma  Master Thrift Plan and Trust  Agreement
     as amended October 6, 2008.

o    Registration  Statement (Form S-8, No. 333-40280) pertaining to the Reoffer
     Prospectus  of  the  BOK  Financial  Corporation  Thrift  Plan  for  Hourly
     Employees as amended October 6, 2008.

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

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

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

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

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

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

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

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

of our reports dated February 26, 2009, with respect to the consolidated
financial statements of BOK Financial Corporation and the effectiveness of
internal control over financial reporting of BOK Financial Corporation, included
in this Annual Report (Form 10-K) of BOK Financial Corporation for the year
ended December 31, 2008.

Ernst & Young LLP
Tulsa, Oklahoma
February 26, 2009