Exhibit 99





          Report on Review by Independent Certified Public Accountants



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

     We have reviewed the accompanying  condensed  consolidated balance sheet of
FloridaFirst  Bancorp,  Inc. and Subsidiary (the "Company") as of June 30, 2002,
the related condensed consolidated  statements of income for the three-month and
nine-month periods then ended and the related condensed consolidated  statements
of  stockholders'  equity and cash flows for the  nine-month  period then ended.
These financial statements are the responsibility of the Company's management.

     We conducted our review in accordance  with  standards  established  by the
American  Institute  of  Certified  Public  Accountants.  A  review  of  interim
financial  information consists principally of applying analytical procedures to
financial  data and making  inquiries of persons  responsible  for financial and
accounting matters. It is substantially less in scope than an audit conducted in
accordance with auditing  standards  generally  accepted in the United States of
America,  the objective of which is the  expression of an opinion  regarding the
financial  statements taken as a whole.  Accordingly,  we do not express such an
opinion.

     Based on our review,  we are not aware of any material  modifications  that
should be made to the condensed  consolidated  financial  statements referred to
above for them to be in conformity with accounting principles generally accepted
in the United States of America.

     We have previously audited, in accordance with auditing standards generally
accepted in the United States of America,  the consolidated  balance sheet as of
September  30,  2001,  and the  related  consolidated  statements  of  earnings,
stockholders'  equity  and cash  flows for the year then  ended  (not  presented
herein);  and in our report dated November 2, 2001, except for Note 13 which was
December  6,  2001  and  Note 18  which  was  March 5,  2002,  we  expressed  an
unqualified opinion on those consolidated financial statements.  In our opinion,
the information set forth in the  accompanying  condensed  consolidated  balance
sheet as of September 30, 2001, is fairly stated, in all material  respects,  in
relation to the consolidated balance sheet from which it has been derived.



/s/ Hacker, Johnson & Smith PA

HACKER, JOHNSON & SMITH PA
Orlando, Florida
August 9, 2002