OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
consent to the incorporation by reference in Registration Statement Nos.
033-52409, 333-59013, 333-38808, 333-133453 and 333-140352 on Form S-8,
Registration Statement No. 033-5711 on Form S-3, as amended, and Registration
Statement No. 333-137320 on Form S-3D of our reports dated November 30, 2009,
relating to the consolidated financial statements and financial statement
schedules of New Jersey Resources Corporation and subsidiaries (“the Company”),
and the effectiveness of the Company’s internal control over financial
reporting, appearing in this Annual Report on Form 10-K of the Company for the
year ended September 30, 2009.
& Touche, LLP