Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Plan Administrator of
      the National Fuel Gas Company Tax-Deferred
      Savings Plan for Non-Union Employees:

We consent to the incorporation by reference in the Registration Statement on Form S-8 pertaining to the National Fuel Gas Company Tax-Deferred Savings Plan for Non-Union Employees of our report dated June 24, 2008, relating to the statements of net assets available for benefits of National Fuel Gas Company Tax-Deferred Savings Plan for Non-Union Employees as of December 31, 2007 and 2006, and the related statements of changes in net assets available for benefits for the years then ended, and the related supplemental schedule of assets (held at end of year) as of December 31, 2007, which report is included in the Form 11-K of the National Fuel Gas Company Tax-Deferred Savings Plan for Non-Union Employees.

/s/ Bonadio & Co., LLP

Bonadio & Co., LLP

June 24, 2008

Williamsville, New York