EXHIBIT 15.1

                      CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Registration Statement of First Financial 
Bankshares, Inc. on Form S-4, of which this Exhibit 15.1 is a part, of our 
Compilation Report, dated September 22, 1998, relating to the financial 
statements of Cleburne State Bank as of June 30, 1998 and 1997 and for the six 
month and three month periods ended thereon.


                                    /s/ Rylander, Clay & Opitz, L.L.P.
                                    ----------------------------------
                                      RYLANDER, CLAY & OPITZ, L.L.P.

Fort Worth, Texas
October 1, 1998