[LETTERHEAD APPEARS HERE]


                              ACCOUNTANTS' CONSENT



The Board of Directors
First Federal Savings & Loan Association
 of Allen Parish


     We consent to the use in the Registration Statement of First Allen Parish
Bancorp., Inc. on Form SB-2 and the Application for Conversion on Form AC of our
report dated January 18, 1996, on the financial statements of First Federal
Savings & Loan Association of Allen Parish as of December 31, 1995 and 1994, and
for each of the years in the two-year period ended December 31, 1995, and to the
references to our firm under the headings "Legal and Tax Matters" and "Experts"
in the related prospectus.  Our report refers to the adoption of the provisions
of Statement of Financial Accounting Standards Nos. 109, 115 and 119,
"Accounting for Income Taxes"; "Accounting for Certain Investments in Debt and
Equity Securities"; and "Disclosures About Derivative Financial Instruments and
Fair Value of Financial Instruments".


                                   /s/Darnall Sikes Kolder Frederick & Rainey
                                      Darnall, Sikes, Kolder, Frederick & Rainey



Lafayette, Louisiana
June 21, 1996