CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Post-Effective Amendment
No. 7 to Registration Statement No. 333-102588 of Oppenheimer Principal
Protected Main Street Fund, a series of Oppenheimer Principal Protected Trust
on Form N-1A of our report dated February 27, 2006, relating to the
consolidated financial statements of Merrill Lynch Bank USA for the year
ended December 30, 2005 and to the reference to us under the heading
"Independent Registered Public Accounting Firm" in the Statement of
Additional Information, which is part of such Registration Statement.

/s/ Deloitte & Touche LLP
Deloitte & Touche LLP

Salt Lake City, Utah
December 1, 2006