EXHIBIT 23.2





                              ACCOUNTANTS' CONSENT



Board of Directors
First Kansas Federal Savings Association:



We consent to the use in this Registration Statement of First
Kansas Financial Corporation Form SB-2 and the Application for
Conversion on Form AC of our report dated February 18, 1998, on the
consolidated financial statements of First Kansas Federal Savings
Association and Subsidiary as of December 31, 1997 and 1996, and
for the fiscal years ended December 31, 1997 and 1996, and to the
references to our firm under the heading "Experts" in the related
prospectus.



/s/KPMG Peat Marwick LLP
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Kansas City, Missouri
March 16, 1998