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 March 29, 2002, 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, 2001.

                                          /S/ ERNST & YOUNG LLP

Little Rock, Arkansas
March 29, 2002