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
6, 1998 with respect to the  financial  statements of Hills  Bancorporation  and
subsidiary  included in the Annual  Report on Form 10-K of Hills  Bancorporation
for the year ended  December 31, 1997 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 30, 1998