Independent Accountant's Consent



The Board of Directors
FloridaFirst Bancorp, Inc.
Lakeland, Florida


We consent to the  incorporation by reference in the registration  statements on
Form S-8 pertaining to the FloridaFirst  Bancorp,  Inc.'s 1999 Stock Option Plan
and FloridaFirst  Bank Restricted  Stock Plan filed March 2, 2001  (Registration
Statement No. 333-56420),  of our report dated November 2, 2001, except for Note
13 which is December 6, 2001 and Note 18 which is March 5, 2002, relating to the
consolidated  statements of financial condition of FloridaFirst Bancorp, Inc. as
of  September  30, 2001 and 2000,  and the related  consolidated  statements  of
earnings,  stockholder's equity and comprehensive income and cash flows for each
of the years in the  three-year  period ended  September 30, 2001,  which report
appears in the  September 30, 2001,  annual report on Form 10-K of  FloridaFirst
Bancorp, Inc.


/s/HACKER, JOHNSON & SMITH PA

HACKER, JOHNSON & SMITH PA
Tampa, Florida
March 8, 2002