Exhibit 23.1
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in Registration
Statement
No. 333-155676
on
Form S-3
and on Registration Statement
No. 333-136090
on
Form S-8
of our report dated February 27, 2009, relating to the
financial statements of Wyndham Worldwide 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 Wyndham Worldwide Corporation (which report expresses an
unqualified opinion and includes an explanatory paragraph
relating to the fact that, prior to its separation from Cendant
Corporation (“Cendant”; known as Avis Budget Group
since August 29, 2006), the Company was comprised of the
assets and liabilities used in managing and operating the
lodging, vacation exchange and rental and vacation ownership
businesses of Cendant. Included in Notes 22 and 23 of the
consolidated and combined financial statements is a summary of
transactions with related parties. As discussed in Note 23
to the consolidated and combined financial statements, in
connection with its separation from Cendant, the Company entered
into certain guarantee commitments with Cendant and has recorded
the fair value of these guarantees as of July 31, 2006. As
discussed in Note 7 to the consolidated and combined
financial statements, the Company adopted Financial Accounting
Standards Board Interpretation No. 48, Accounting for
Uncertainty in Income Taxes—an interpretation of FASB
Statement No. 109 on January 1, 2007. Also, as
discussed in Notes 2 and 14 to the consolidated and
combined financial statements, the Company adopted Statement of
Financial Accounting Standards No. 157, Fair Value
Measurements, on January 1, 2008, except as it applies to
those nonfinancial assets and nonfinancial liabilities as noted
in FASB Staff Position (“FSP”)
FAS 157-2,
which was issued on February 12, 2008.).
/s/
Deloitte & Touche LLP
Parsippany, New Jersey
February 26, 2009