Exhibit 23

                        INDEPENDENT AUDITORS' CONSENT



The Board of Directors Seafield Capital Corporation

We consent to incorporation by reference in the Registration Statements 
(Nos.33-20298 and 33-28150) on Form S-8 of Seafield Capital Corporation of 
our report dated February 1, 1996 relating to the consolidated balance 
sheets of Seafield Capital Corporation and subsidiaries as of December 31, 
1995 and 1994, and the related consolidated statements of operations, 
stockholders' equity and cash flows and related schedules for each of the 
years in the three-year period ended December 31, 1995, which report 
appears in the December 31, 1995 annual report on Form 10-K of Seafield 
Capital Corporation.





                                               KPMG Peat Marwick LLP

Kansas City, Missouri
March 25, 1996