Exhibit 23.1

 INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Post-Effective Amendment
No. 1 to Registration Statement No. 333-49967 of Commercial Federal Corporation
on Form S-4 filed under cover of Form S-8 of our report dated August 15, 1997
(September 11, 1997 as to Note 29) (which report expresses an unqualified
opinion and includes an explanatory paragraph referring to a change in the
method of accounting for mortgage servicing rights in fiscal year 1996),
appearing in the Annual Report on Form 10-K of Commercial Federal Corporation
for the year ended June 30, 1997 and to the reference to us under the heading
"Experts" in the Prospectus, which is part of Registration Statement No.
333-49967.

/s/ Deloite & Touche LLP

Omaha, Nebraska
August 14, 1998