EXHIBIT 23


CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


Foremost Corporation of America
Grand Rapids, Michigan

We hereby consent to the incorporation by reference of our reports
dated February 12, 1999, relating to the consolidated financial
statements and schedules of Foremost Corporation of America appearing
in the Company's annual report on Form 10-K for the year ended
December 31, 1998, in that Corporation's previously filed Form S-8
Registration Statements for its Directors' Restricted Stock Plan and
Long-Term Incentive Plan (No. 33-96692), Non-Qualified Stock Option
Plan (No. 33-96694), Restricted Stock Plan (No. 333-46963), Executive
Stock Purchase Plan (No. 333-63981) and Stock Option Plan of 1998
(No. 333-63979).


/S/ BDO SEIDMAN, LLP
Grand Rapids, Michigan
March 15, 1999