Exhibit 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM
We
consent to the incorporation by reference in this Registration Statement for
BorgWarner Inc. Dividend Reinvestment and Stock Purchase Plan on Form S-3 of our
reports dated February 12, 2009, relating to the 2008 and 2007 financial
statements (before retrospective adjustments to the consolidated financial
statements) of BorgWarner Inc. and Consolidated Subsidiaries (the “Company”)
(not presented herein) (which reports express an unqualified opinion and
included an explanatory paragraph regarding the Company’s changes in its method
of accounting in 2007 for income taxes as a result of adopting FASB
Interpretation No. 48, Accounting for Uncertainty in Income
Taxes), and the effectiveness of the Company’s internal control over
financial reporting, appearing in the Annual Report on Form 10-K of the Company
for the year ended December 31, 2008, and to the reference to us under the
heading “Experts” in the Prospectus, which is part of this Registration
Statement.
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/s/ DELOITTE & TOUCHE
LLP
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Detroit,
Michigan
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December 22,
2009
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