EXHIBIT 23
INDEPENDENT AUDITORS’ CONSENT
We consent to the incorporation by reference in the following Registration Statements of Fifth Third Bancorp of our report dated February 4, 2004, (April 13, 2004 as to the adoption of SFAS No. 123 as described in Note 1) (which report expresses an unqualified opinion and includes an explanatory paragraph related to the adoption on January 1, 2004 of the fair value recognition provisions of SFAS No. 123, “Accounting for Stock-Based Compensation,” as amended by SFAS No. 148, with retroactive restatement of all prior periods and the adoption of Financial Accounting Standards Board Interpretation No. 46, “Consolidation of Variable Interest Entities,” and SFAS No. 142, “Goodwill and Other Intangible Assets”) appearing in this Current Report on Form 8-K of Fifth Third Bancorp:
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Form S-8 No. 33-34075 No. 33-13252 No. 33-60474 No. 33-55223 No. 33-55553 No. 333-58249 No. 333-48049 No. 33-61149 No. 333-77293 No. 333-84955 No. 333-47428 No. 333-53434 No. 333-52188 No. 333-84911 No. 333-52182 No. 333-58618 No. 333-63518 No. 333-72910 No. 333-108996 No. 333-114001 | | Form S-3 No. 33-54134 No. 333-42379 No. 333-80919 No. 333-56450 No. 33-34798 No. 333-53826 No. 333-41164 No. 333-86360 | | Form S-4 No. 333-113655 |
/s/ Deloitte & Touche LLP
Cincinnati, Ohio
April 13, 2004