Exhibit 23.1
Consent of
independent registered public accounting firm
We consent to the incorporation by reference in this
Registration Statement on
Form S-3
of our report dated February 28, 2008 (October 21,
2008 as to Note Q), relating to the consolidated financial
statements of Tesoro Corporation and subsidiaries (which report
expressed an unqualified opinion and included an explanatory
paragraph relating to a change in the method of accounting for
refined product sales and purchases transactions with the same
counterparty that have been entered into in contemplation of one
another, and for its pension and other postretirement plans)
appearing in the Annual Report on
Form 10-K
of Tesoro Corporation for the year ended December 31, 2008
and to the reference to us under the heading “Experts”
in the Prospectus, which is part of this Registration Statement.
DELOITTE &
TOUCHE LLP
Houston, Texas
June 1, 2009