Exhibit 23.1

Consent of Independent Registered Public Accounting Firm

To the Board of Directors and Shareholders

QNB Corp.

We consent to the incorporation by reference in the Registration Statements on Form S-8 (Nos. 333-91201, 333-67588, 333-125998, and 333-135408) of QNB Corp. of our report dated March 30, 2009, relating to our audits of the consolidated financial statements which appears in this Annual Report on  Form 10-K.

/s/ Beard Miller Company LLP

Beard Miller Company LLP

Allentown, Pennsylvania

March 30, 2009