EXHIBIT 23

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in Registration Statement No.
333-36277 of Citadel Holding Corporation on Form S-8 of our report dated March
27, 2000, appearing in this Annual Report on Form 10-K of Cital Holding
Corporation for the year ended December 31, 1999.


Deloitte & Touche LLP

Los Angeles, California
March 27, 2000