BOK FINANCIAL CORPORATION

                              EXHIBIT 23


                   CONSENT OF INDEPENDENT AUDITORS

We consent to the  incorporation  by reference  of our report dated  January 27,
1997,  with respect to the  consolidated  financial  statements of BOK Financial
Corporation  and  subsidiaries  incorporated  by reference in the annual  report
(Form 10-K) for the year ended December 31, 1996, in the following  registration
statements:

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

     Registration  Statement (Form S-8, No. 33-44122)  pertaining to the Reoffer
          Prospectus of the BOK Financial  Corporation 1991 Special Stock Option
          Plan.

     Registration  Statement (Form S-8, No. 33-55312)  pertaining to the Reoffer
          Prospectus of the BOK Financial Corporation 1992 Stock Option Plan.

     Registration  Statement (Form S-8, No. 33-70102)  pertaining to the Reoffer
          Prospectus of the BOK Financial Corporation 1993 Stock Option Plan.

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

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



                                                        /s/  Ernst & Young LLP


 Tulsa, Oklahoma
 March 27, 1997