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