Exhibit 99.3
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                McGladrey & Pullen, LLP
     Certified Public Accountants and Consultants


             INDEPENDENT AUDITOR'S REPORT


To the Board of Directors
LINCOLNLAND BANCSHARES, INC.
Casey, Illinois

We have audited the related consolidated statements of
income, stockholders' equity, and cash flows of
LINCOLNLAND BANCSHARES, INC. and subsidiaries for the
year ended December 31, 1993.  These financial statements
are the responsibility of the Company's management.  Our
responsibility is to express an opinion on these
financial statements based on our audit.

We conducted our audit in accordance with generally
accepted auditing standards.  Those standards require
that we plan and perform the audit to obtain reasonable
assurance about whether the financial statements are free
of material misstatement.  An audit includes examining,
on a test basis, evidence supporting the amounts and
disclosures in the financial statements.  An audit also
includes assessing the accounting principles used and
significant estimates made by management, as well as
evaluating the overall financial statement presentation. 
We believe that our audit provides a reasonable basis for
our opinion.

In our opinion, the consolidated financial statements
referred to above present fairly, in all material
respects, the results of operations and cash flows for
LINCOLNLAND BANCSHARES, INC. and subsidiaries for the
year ended December 31, 1993, in conformity with
generally accepted accounting principles.

As described in Note 4 to the financial statements, the
Company changed its method of accounting for investment
securities in 1993.


/s/ McGladrey & Pullen LLP

Champaign, Illinois
January 7, 1994