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                                                                      EXHIBIT 23





                       CONSENTS OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference in the Registration Statements
(Form S-8 No. 33-28354 dated April 26, 1989 and Form S-8 No. 333-09455 dated
August 2, 1996) pertaining to the Citizens Banking Corporation Amended and
Restated Section 401(k) Plan of our report dated May 8, 1998, with respect to
the financial statements and schedules of the Citizens Banking Corporation
Amended and Restated Section 401(k) Plan included in this annual report (Form
11-K) for the year ended December 31, 1997.


/s/ Ernst & Young


Detroit, Michigan
June 22, 1998