CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



As independent public accounts, we hereby consent to the incorporation by
reference in this Form 10-K and the previously filed registration statement
of BWC Financial Corp. on Form S-8 (File No. 33-22290) of our report dated
March 15, 1995, in BWC Financial Corp.'s 1994 Annual Report. It should be
noted that we have not audited any financial statements of BWC Financial
Corp. subsequent to December 31, 1994, or performed any audit procedures
subsequent to the date of our report.




San Francisco, California, 
     March 15, 1995