Consent of Independent Public Accountants

            The Board of Directors
            Aspen Bancshares, Inc.

                 We  consent to  the incorporation  by reference  in the
            1996   Annual   Report (Form  10-K)  pertaining   to   Aspen
            Bancshares, Inc. of our report dated  January 24, 1997, with
            respect to  the consolidated  financial statements  of Aspen
            Bancshares,  Inc.  for  the year  ended  December  31,  1996
            included in  the Current  Report (Form  8-K, dated  March 7,
            1997).

            Dalby, Wendland & Co. P.C.
            Grand Junction, Colorado
            March 26, 1997