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), and FloridaFirst Bancorp, Inc.'s 2002 Stock Option and
FloridaFirst  Bancorp,  Inc.'s 2002  Restricted  Stock Plan filed March 19, 2002
(Registration  Statement No.  333-84516) of our report dated  November 15, 2002,
relating to the consolidated  statements of financial  condition of FloridaFirst
Bancorp,  Inc. as of September 30, 2002 and 2001,  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, 2002,
which report  appears in the September  30, 2002,  annual report on Form 10-K of
FloridaFirst Bancorp, Inc.


/s/HACKER, JOHNSON & SMITH PA

HACKER, JOHNSON & SMITH PA
Tampa, Florida
December 23, 2002