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We have issued our report dated March 31, 2023, with respect to the consolidated financial statements included in the Annual Report of Xos, Inc. on Form 10-K for the year ended December 31, 2022. We consent to the incorporation by reference of the said report in the Registration Statements of Xos, Inc. on Forms S-3 (File No. 333-259509, File No. 333-264258, File No. 333-267334 and File No. 333-267690) and on Forms S-8 (File No. 333-260502, File No. 333-266014 and File No. 333-267714).