EXHIBIT 23.2
 
                             KELLER & COMPANY, INC.
                             555 METRO PLACE NORTH
                                   SUITE 524
                               DUBLIN, OHIO 43017
                                 (614) 766-1426
                               (614) 766-1459 FAX
 
May 21, 1996
 
Re: Valuation Appraisal of Foundation Bancorp, Inc.
   Foundation Savings Bank
   Cincinnati, Ohio
 
    We hereby consent to the use of our firm's name, Keller & Company, Inc., and
the  reference to our firm as experts  in the Application for Conversion on Form
AC to  be filed  with the  Office  of Thrift  Supervision and  the  Registration
Statement  on Form S-1 to  be filed with the  Securities and Exchange Commission
and any amendments thereto,  and to the  statements with respect  to us and  the
references to our Valuation Appraisal Report in the Prospectus, in the said Form
AC and in the said Form S-1 and any amendments thereto.
 
Very truly yours,
 
KELLER & COMPANY, INC.
 
By: /s/ MICHAEL R. KELLER
   ---------------------------------------
    Michael R. Keller
   PRESIDENT