EXHIBIT 99

               INDEPENDENT AUDITOR'S REPORT OF FORMER ACCOUNTANTS





INDEPENDENT AUDITORS' REPORT


The Board of Directors
First Midwest Financial, Inc. and Subsidiaries
Storm Lake, Iowa

We  have   audited  the   accompanying   consolidated   statements   of  income,
stockholders'  equity  and cash  flows  of First  Midwest  Financial,  Inc.  and
subsidiaries  (the  Company)  for the  year  ended  September  30,  1995.  These
financial  statements are the  responsibility of the Company's  management.  Our
responsibility  is to express an opinion on these financial  statements based on
our audit.

We conducted our audit in accordance with generally accepted auditing standards.
Those standards  require that we plan and perform the audit to obtain reasonable
assurance   about  whether  the  financial   statements  are  free  of  material
misstatement.  An audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements.  An audit also includes
assessing the  accounting  principles  used and  significant  estimates  made by
management,  as well as evaluating the overall financial statement presentation.
We believe that our audit provides a reasonable basis for our opinion.

In  our  opinion,  such  consolidated  financial  statements  of  First  Midwest
Financial,  Inc. and subsidiaries present fairly, in all material respects,  the
results of their  operations  and their cash flows for the year ended  September
30, 1995 in conformity with generally accepted accounting principles.



/s/ Deloitte & Touche LLP
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Deloitte & Touche LLP
Omaha, Nebraska
November 17, 1995