EXHIBIT 23 
 
 
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS 
 
We consent to the incorporation by reference in the registration statements of 
West One Bancorp and Subsidiaries on Forms S-3 (File Nos. 33-12222, 33-14975, 
33-41064, 33-48038 and 33-66314), on Forms S-4 (File Nos. 33-25370, 33-28235, 
33-33045, 33-42240, 33-50588, 33-58794 and 33-54467), and on Forms S-8 (File 
Nos. 2-78321, 2-83744, 33-7655, 33-11581, 33-29080, 33-29082, 33-41520 and 
33-45003) of our report dated January 19, 1995, on our audits of the 
consolidated financial statements of West One Bancorp and Subsidiaries as of 
December 31, 1994, and 1993, and for each of the three years in the period ended
December 31, 1994, which report is incorporated by reference in this Annual 
Report on Form 10-K from the 1994 Annual Report to Shareholders of West One 
Bancorp. 
 
 
					     /s/ Coopers & Lybrand L.L.P.
 
 
Boise, Idaho 
March 21, 1995