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                                                                EXHIBIT 23.1


                             ACCOUNTANT'S CONSENT


We have issued our report dated February 12, 1999 accompanying the
consolidated financial statements of Flagstar Bancorp, Inc. appearing in the
Company's Annual Report on Form 10-K for the year ended December 31, 1998,
which are incorporated by reference in this Registration Statement.  We consent
to the incorporation by reference in the Registration Statement of the
aforementioned report and to the use of our name as it appears under the
caption "Experts."


Detroit, Michigan
March 25, 1999