Exhibit 10.2

                              Accountant's Consent

The Board of Directors
Florida Savings Bancorp, Inc.
Pinecrest, Florida

We consent to the use of our report dated February 6, 2002 relating to the
consolidated balance sheets as of December 31, 2001 and 2000 and the related
consolidated statements of operations, shareholders' equity and cash flows for
the years then ended, and to the use of our name under the caption of "Experts,"
in the Registration Statement on Form SB-1 of Florida Savings Bancorp, Inc.

/s/ Hacker, Johnson & Smith PA
HACKER, JOHNSON & SMITH PA
Fort Lauderdale, Florida
March 7, 2002