EXHIBIT 23.0

                         Consent of Independent Auditors



We consent to the reference to our firm under the caption "Experts" and in the
headnote to the "Summary Selected Historical Consolidated Financial Data" in the
Registration Statement Form S-4 and related Proxy Statement - Prospectus of BOK
Financial Corporation dated August 23, 2002, and to the incorporation by
reference therein of our report dated January 23, 2002, with respect to the
consolidated financial statements of BOK Financial Corporation incorporated by
reference in its Annual Report (Form 10-K) for the year ended December 31, 2001,
filed with the Securities and Exchange Commission.


                                                /s/ ERNST & YOUNG LLP
                                                Ernst & Young LLP


August 23, 2002
Tulsa, Oklahoma