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                                                                    EXHIBIT 23.2
                       [GAUNT & COMPANY, LTD. LETTERHEAD]

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT





                 As the independent certified public accountant of Heartland
Community Bank and its subsidiaries, we hereby consent to the use of our report
and to all references to our Firm included in or made part of this Registration
Statement. 




February 28, 1997

/s/ GAUNT & COMPANY, LTD.

Little Rock, Arkansas