EXHIBIT 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Flexsteel Industries, Inc. Salaried Employees Retirement and 401(k) Plan

We consent to the incorporation by reference in Registration Statement No. 33-1836 on Form S-8 of our report dated June 9, 2005, appearing in this Annual Report on Form 11-K for the Flexsteel Industries, Inc. Salaried Employees Retirement and 401(k) Plan for the year ended December 31, 2004.

DELOITTE & TOUCHE LLP

June 9, 2005

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