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                           EXHIBIT 23a
                                
       CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
                                
We consent to the incorporation by reference in this Annual
Report (Form 10-K) of Poe & Brown, Inc. of our report dated
January 28, 1995, except for Note 2, as to which the date is
March 1, 1995, included in the 1996 Annual Report to Shareholders
of Poe & Brown, Inc.

Our audit also included the financial statement schedule of Poe &
Brown, Inc. listed in Item 14(a) for the year ended December 31,
1994.  This schedule is the responsibility of the Company's
management.  Our responsibility is to express an opinion based on
our audit.  In our opinion, the financial statement schedule
referred to above, when considered in relation to the basic
financial statements taken as a whole, presents fairly in all
material respects the information set forth therein.

We also consent to the incorporation by reference in Post-
Effective Amendment Number 1 dated December 3, 1992 to
Registration Statement Number 33-1900 dated November 27, 1985 on
Form S-8, Registration Statement Number 33-76 dated September 3,
1985 on Form S-8, Post-Effective Amendment Number 2 to
Registration Statement Number 2-61019 dated May 27, 1980 on Form
S-8, Registration Statement Number 33-41204 dated June 12, 1991
on Form S-8, and  Registration Statement Number 333-14925 dated
October 28, 1996 on Form S-8, and Registration Statement Number
33-41825 dated July 22, 1991 on Form S-8 of our report dated
January 28, 1995, except for Note 2, as to which the date is
March 1, 1995, with respect to the consolidated financial
statements for the year ended December 31, 1994 incorporated
herein by reference, and our report included in the preceding
paragraph with respect to the financial statement schedule
included in the Annual Report (Form 10-K) of Poe & Brown, Inc.


                                                ERNST & YOUNG LLP


Tampa, Florida
March 21, 1997