KEMPER CPA GROUP, LLC
    Certified Public Accountants and Consultants

               302 East Walnut Street
              Robinson, Illinois 62454

            INDEPENDENT AUDITORS' REPORT


To the Board of Directors and Stockholders
First Robinson Bancorp
Robinson, Illinois

We have audited the accompanying consolidated balance
sheet of First Robinson Bancorp and Subsidiary as of
December 31, 1994, and the related consolidated
statements of income, changes in stockholders' equity and
cash flows for the year then ended.  These consolidated
financial statements are the responsibility of the Bank's
management.  Our responsibility is to express an opinion
on these consolidated 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 consolidated financial
statements are free of material misstatement.  An audit
includes examining, on a test basis, evidence supporting
the amounts and disclosures in the consolidated 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 provide a reasonable basis for our opinion.  
In our opinion, the consolidated financial statements
referred to above presents fairly, in all material
respects, the financial position of First Robinson
Bancorp and Subsidiary as of December 31, 1994 and the
results of their operations and their cash flows for the
year then ended, in conformity with generally accepted
accounting principles.  


/s/ Kemper CPA Group L.L.C.
KEMPER CPA GROUP L.L.C.
Certified Public Accountants

January 20, 1995