CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

BOK Financial 401(k) Plan
(formerly, the BOK Financial Thrift Plan for Salaried Employees)
Tulsa, Oklahoma

We consent to the incorporation by reference in the Registration Statements outlined below pertaining to the BOK Financial 401(k) Plan (formerly, the BOK Financial Thrift Plan for Salaried Employees) of our report dated June 29, 2009, with respect to the financial statements and schedule of the BOK Financial 401(k) Plan appearing on this Form 11-K for the year ended December 31, 2008. Tullius Taylor Sartain & Sartain LLP audited the financial statements of BOK Financial 401(k) Plan as of December 31, 2007, and merged with Hogan & Slovacek P.C. to form HoganTaylor LLP effective January 7, 2009.

 

 

 

 

Registration Statement (Form S-8, No. 33-44121) pertaining to the Reoffer Prospectus of the Bank of Oklahoma Master Thrift Plan and Trust Agreement.

 

 

 

 

Registration Statement (Form S-8, No. 33-79836) pertaining to the Reoffer Prospectus of the BOK Financial Corporation Directors’ Stock Compensation Plan.

 

 

 

 

Registration Statement (Form S-8, No. 33-79834) pertaining to the Reoffer Prospectus of the BOK Financial Corporation 1994 Stock Option Plan.

 

 

 

 

Registration Statement (Form S-8, No. 333-32649) pertaining to the Reoffer Prospectus of the BOK Financial Corporation 1997 Special Stock Option Plan.

 

 

 

 

Registration Statement (Form S-8, No. 333-93957) pertaining to the Reoffer Prospectus of the BOK Financial Corporation 2000 Special Stock Option Plan.

 

 

 

 

Registration Statement (Form S-8, No. 33-40280) pertaining to the Reoffer Prospectus of the BOK Financial Corporation Thrift Plan for Hourly Employees.

 

 

 

 

Registration Statement (Form S-8, No. 333-62578) pertaining to the Reoffer Prospectus of the BOK Financial Corporation 2001 Special Stock Option Plan.

 

 

 

 

Registration Statement (Form S-8, No. 333-106530) pertaining to the Reoffer Prospectus of the BOK Financial Corporation 2003 Executive Incentive Plan.

 

 

 

 

Registration Statement (Form S-8, No. 333-106531) pertaining to the Reoffer Prospectus of the BOK Financial Corporation 2003 Stock Option Plan.

 

 

 

 

Registration Statement (Form S-8, No. 333-135224) pertaining to the Reoffer Prospectus of the BOK Financial Corporation 2003 Stock Option Plan.

\s\ HOGANTAYLOR LLP

Tulsa, Oklahoma
June 29, 2009