EXHIBIT 23

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

To the Board of Directors
Hills Bancorporation

We hereby consent to the incorporation by reference of our report dated February
16, 2001 with respect to the financial  statements of Hills  Bancorporation  and
subsidiaries  included in the Annual Report on Form 10-K of Hills Bancorporation
for the year ended  December 31, 2000 in Registrant  Statement  No.  33-73606 on
Form S-8 filed  December 30, 1993 and  Registrant  Statement No. 33-2657 on Form
S-8 filed January 10, 1986.

                                                      /s/McGLADREY & PULLEN, LLP


Iowa City, Iowa
March 27, 2001