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 December 31,
2002, the related condensed  consolidated  statements of earnings and cash flows
for the  three-month  periods  ended  December 31, 2002 and 2001 and the related
condensed  consolidated  statement of  stockholders'  equity for the three-month
period  ended   December  31,  2002.   These   financial   statements   are  the
responsibility of the Company's management.

     We conducted our reviews 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,  2002,  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 15, 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,  2002,  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
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HACKER, JOHNSON & SMITH PA
Tampa, Florida
January 31, 2003