MANTYLA
MCREYNOLDS LLC
Mantyla
McReynolds LLC
5872
South 900 East, Suite 250
Telephone:
801.269.1818
Facsimile
801.266.3481
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
hereby
consent to the incorporation by reference in this Registration Statement
on Form
S-8 (for the registration of 2,020,000 shares of the common stock of the
Company) of our report dated March 14, 2007 relating to the balance sheet
of
Northern Oil and Gas, Inc. [a development stage company] as of December 31,
2006, and the related statements of operations, stockholders' deficit, and
cash
flows for the period from inception [October 5, 2006] through December 31,
2006
(reported in the Company’s Form 8-K dated March 23, 2007). We also hereby
consent to the incorporation by reference in this Registration Statement
on Form
S-8 of our report dated January 31, 2007 relating to the balance sheet of
Northern Oil and Gas, Inc. (formerly Kentex Petroleum, Inc.) [a development
stage company] as of December 31, 2006, and the related statements of
operations, stockholders' deficit, and cash flows for the years ended December
31, 2006 and 2005, and for the period from Reactivation [May 8, 1999] through
December 31, 2006 (reported in the Company’s Annual Report on Form 10-KSB).
Further, we also consent to the reference to us under the heading “Experts” in
such Registration Statement.
/s/
Mantyla McReynolds LLC
Mantyla
McReynolds LLC
Salt
Lake
City, Utah
