Exhibit 23.2




                                February 4, 1999







Board of Directors
MSB Financial, Inc.
107 North Park Street
Marshall, Michigan 49068

Gentlemen:

     We hereby  consent  to the  inclusion  of our  opinion as Exhibit 5 of this
Registration Statement on Form S-8. In giving this consent, we do not admit that
we are within the category of persons whose consent is required  under Section 7
of the Securities Act of 1933, as amended,  or the rules and  regulations of the
Securities and Exchange Commission thereunder.

                                      Very truly yours,


                                      /s/ SILVER, FREEDMAN & TAFF, L.L.P.