EXHIBIT 23(b)



                 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


To Old Kent Financial Corporation:

As independent public accountants, we hereby consent to the incorporation
by reference in this Registration Statement on Form S-8 for the Employee
 Recognition Award Plan of our report dated January 14, 1999, included in Old
Kent Financial Corporation's Annual Report on Form 10-K for the year ended
December 31, 1998 and to all references to our Firm included in this
Registration Statement.





Chicago, Illinois
April 21, 1999