EXHIBIT 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRMS




McGladrey & Pullen
Certified Public Accountants

Consent of Independent Registered Public Accounting Firm

We consent to the  incorporation by reference in the  Registration  Statement of
First Federal Bankshares,  Inc. on Form S-8 (No. 333-82143) of our report, dated
September  13,  2005,  appearing  in this  Annual  Report  on Form 10-K of First
Federal Bankshares, Inc. for the year ended June 30, 2005.


                                               McGLADREY & PULLEN, LLP

Des Moines, Iowa
September 13, 2005



            Consent of Independent Registered Public Accounting Firm

The Board of Directors
First Federal Bankshares, Inc.:

We  consent  to  incorporation  by  reference  in  the  Registration   Statement
#333-82143  on Form S-8 of First  Federal  Bankshares,  Inc. of our report dated
August 8, 2003,  relating to the consolidated  statements of income,  changes in
stockholders'  equity and comprehensive  income, and cash flows of First Federal
Bankshares, Inc. and subsidiaries for the year ended June 30, 2003, which report
appears  in the June 30,  2005,  annual  report  on Form  10-K of First  Federal
Bankshares, Inc.

                                  /s/ KPMG LLP

Des Moines, Iowa
September 12, 2005