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                                                                    EXHIBIT 23.4
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
     We hereby consent to the inclusion of our Independent Auditor's Report
dated January 13, 1995 regarding the consolidated balance sheets of Mariners
Bancorp and Subsidiary as of December 31, 1994 and 1993, and the related
consolidated statements of income, changes in stockholders' equity, and cash
flows for each of the three years in the period ended December 31, 1994, and the
reference to our firm as "experts", in the Form S-4 filed with the Securities
and Exchange Commission.
 
                                          DAYTON & ASSOCIATES
 
   
August 30, 1995
    
Laguna Hills, California