INDEPENDENT ACCOUNTANTS' CONSENT



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


         We consent  to the  incorporation  by  reference  in this  Registration
Statement of FloridaFirst Bancorp, Inc. on Form S-8 of our report dated November
2, 2001, except for Note 13 which is December 6, 2001 and Note 18 which is March
5,  2002,  incorporated  by  reference  in the  Annual  Report  on Form  10-K of
FloridaFirst Bancorp, Inc. for the year ended September 30, 2001.




                                              /S/HACKER, JOHNSON & SMITH PA
                                              -----------------------------
                                              HACKER, JOHNSON & SMITH PA



March 14, 2002

Tampa, Florida