SECURITIES AND EXCHANGE COMMISSION
                        Washington, D.C.  20549
                                   
                                   
                                   
                               FORM 8-K
                                   
                                   
                                   
          Current Report Pursuant to Section 13 or 15 (d) of
                  The Securities Exchange Act of 1934
                                   



                  Date of Report:  November 14, 1997




     P R O V I D E N T   F I N A N C I A L   G R O U P ,   I N C .
         (Known as Provident Bancorp, Inc. until June 2, 1997)
                                   
                                   


                  Incorporated under the laws of Ohio
                                   
                      Commission File No. 1-8019
                                   
              IRS Employer Identification No. 31-0982792




One East Fourth Street, Cincinnati, Ohio                       45202
(Address of Principal Executive Offices)                    (Zip Code)



                         Phone:  513-579-2000
         (Registrant's Telephone Number, Including Area Code)


Item 5:  Other Events.

This Form is being filed pursuant to SEC Accounting Series Release No.
AS-135  "Pooling-of-Interests  Accounting"  to  disclose  consolidated
earnings  for a thirty day period following an acquisition  under  the
pooling-of-interests  accounting method.  Provident  Financial  Group,
Inc.  acquired Florida Gulfcoast Bancorp, Inc. on September  12,  1997
under  this  accounting  method.   Provident  Financial  recorded  net
earnings of $7.7 million, or 17 cents per fully diluted share for  the
month  of October, 1997. For the ten months ending, October 31,  1997,
net earnings were $92.7 million, or $2.12 per fully diluted share.


                              SIGNATURES
                                   

Pursuant  to the requirements of the Securities Exchange Act of  1934,
the  Registrant has duly caused this report to be signed on its behalf
by the undersigned, thereunto duly authorized.





                                       Provident Financial Group, Inc.
                                                  Registrant





Date:  November 14, 1997                    \s\ John R. Farrenkopf
                                              John R. Farrenkopf
                                              Vice President and
                                           Chief Financial Officer