Exhibit 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the  incorporation  by reference in this Annual Report (Form 10-K)
of BOK Financial  Corporation of our reports dated March 11, 2005,  with respect
to the  consolidated  financial  statements of BOK  Financial  Corporation , BOK
Financial Corporation  management's  assessment of the effectiveness of internal
control over financial reporting, and the effectiveness of internal control over
financial  reporting of BOK Financial  Corporation,  included in the 2004 annual
report to shareholders.

We also consent to the incorporation by reference in the following  registration
statements of our reports dated March 11, 2005, with respect to the consolidated
financial  statements of BOK Financial  Corporation,  BOK Financial  Corporation
management's  assessment of the effectiveness of internal control over financial
reporting, and the effectiveness of internal control over financial reporting of
BOK  Financial   Corporation,   incorporated   by  reference  into  this  Annual
Report(Form 10-K) for the year December 31, 2004:

     o    Registration  Statement  (Form S-8, No.  33-44121)  pertaining  to the
          Reoffer  Prospectus  of the Bank of  Oklahoma  Master  Thrift Plan and
          Trust Agreement.

     o    Registration  Statement  (Form S-8, No.  33-79834)  pertaining  to the
          Reoffer Prospectus of the BOK Financial  Corporation 1994 Stock Option
          Plan.

     o    Registration  Statement  (Form S-8, No.  33-79836)  pertaining  to the
          Reoffer Prospectus of the BOK Financial  Corporation  Directors' Stock
          Compensation Plan.

     o    Registration  Statement  (Form S-8, No.  333-32649)  pertaining to the
          Reoffer  Prospectus  of BOK  Financial  Corporation  1997 Stock Option
          Plan.

     o    Registration  Statement  (Form S-8, No.  333-93957)  pertaining to the
          Reoffer  Prospectus  of BOK  Financial  Corporation  2000 Stock Option
          Plan.

     o    Registration  Statement  (Form S-8, No.  333-40280)  pertaining to the
          Reoffer Prospectus of BOK Financial Corporation Thrift Plan for Hourly
          Employees.

     o    Registration  Statement  (Form S-8, No.  333-62578)  pertaining to the
          Reoffer  Prospectus  of BOK  Financial  Corporation  2001 Stock Option
          Plan.

     o    Registration  Statement (Form S-8, No.  333-106530)  pertaining to the
          Reoffer  Prospectus  of BOK  Financial  Corporation's  2003  Executive
          Incentive Plan

     o    Registration  Statement (Form S-8, No,  333-106531)  pertaining to the
          Reoffer  Prospectus  of BOK  Financial  Corporation  2003 Stock Option
          Plan.


/s/ Ernst & Young LLP
Tulsa, Oklahoma
March 11, 2005