Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the registration statements on Form S-8 (File No. 333-53593, File No. 333-53595, File No. 333-94207, File No. 333-85288, File No. 333-88572, File No. 333-88574, File No. 333-134502, and File No. 333-141438) of our reports dated February 21, 2008 with respect to the 2007 consolidated financial statements of Macatawa Bank Corporation and the effectiveness of internal control over financial reporting, which reports are included in this Annual Report on Form 10-K for the year ended December 31, 2007.

  /s/Crowe Chizek and Company LLC
    Crowe Chizek and Company LLC

Grand Rapids, Michigan
March 12, 2008