EXHIBIT 23.2

                                                           1300 I Street, N.W.
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                                                        Telephone (202) 737-7900
Breyer & Aguggia LLP                                    Facsimile (202) 737-7979
================================================================================
ATTORNEYS AT LAW



                               November 4, 1998



Board of Directors
First Capital, Inc.
220 Federal Drive, N.W.
Corydon, Indiana  47112

        RE:  First Capital, Inc.
             Registration Statement on Form SB-2

To the Board of Directors:

        We hereby consent to the filing of the form of our federal income tax
opinion as an exhibit to the Registration Statement and to the reference to us
in the Prospectus included therein under the headings "THE CONVERSION -- Effects
of Conversion on Depositors and Borrowers of the Bank" and "LEGAL AND TAX
OPINIONS."

                                        Sincerely,

                                        /s/ Breyer & Aguggia LLP

                                        BREYER & AGUGGIA LLP


Washington, D.C.