[LETTERHEAD OF DELOITTE & TOUCHE LLP]



INDEPENDENT AUDITORS' CONSENT
                           


We consent to the incorporation by reference in this
Post-Effective Amendment No. 1 to Registration Statement No.
333-45613 of Commercial Federal Corporation Form S-4 filed on
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 this Registration Statement No.
333-45613.





/s/ Deloitte & Touche LLP
Deloitte & Touche LLP
                     


Omaha, Nebraska
May 29, 1998