Exhibit 23 (b)

INDEPENDENT AUDITORS' CONSENT

We consent to use in this  Registration  Statement  of  Simmons  First  National
Corporation on Form S-4 for the  registration  of 785,000 shares of common stock
of Simmons  First  National  Corporation  of our report  dated  February 5, 1999
(March 22, 1999,  as to Note 15),  appearing in the Proxy  Statement/Prospectus,
which is part of this Registration Statement.

We also  consent to the  reference to us under the heading  "Selected  Financial
Data" and "Experts" in such Prospectus.



/s/ Deloitte & Touche LLP

DELOITTE & TOUCHE LLP

Little Rock, Arkansas
April 21, 1999