Exhibit 23.1

                        Consent of Independent Auditors

We consent to the incorporation by reference in the Registration Statement (Form
S-8, No. 333-86241) pertaining to Superior Financial Corp.'s 401(k) Plan of our
report dated January 21, 2000, with respect to the consolidated financial
statements included in this Annual Report (Form 10-K) of Superior Financial
Corp. for the year ended December 31, 1999.


                                        /s/ Ernst & Young LLP

Little Rock, Arkansas
March 29, 2000