We consent to the reference to our firm under the caption
“Experts” in the Post-Effective Amendment
No. 1 to the Registration Statement on Form F-3 (File No.
333-155937) and related Prospectus for
the registration of an indeterminate amount of rights to purchase bearer depositary receipts in
respect of ordinary shares of ING Groep N.V., and to the incorporation by reference therein of our
report dated
October 23, 2009, with respect to the consolidated financial statements and schedules
of ING Groep N.V., included in its Report of Foreign Private Issuer (Form 6-K) filed with the
Securities Exchange Commission on
October 23, 2009, and our report dated
March 16, 2009 with
respect to the effectiveness of internal control over financial reporting of ING Groep N.V.,
included in its Annual Report on Form 20-F for the year ended
December 31, 2008, filed with the
Securities and Exchange Commission on
March 19, 2009.
