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                                                                      EXHIBIT 23


                        CONSENT OF INDEPENDENT AUDITORS


We consent to the reference to our firm under the caption "Experts" in the
Registration Statement Form S-3 No. 333-________ and related Prospectus of BOK
Financial Corporation for the registration of 5,000,000 shares of its common
stock and to the incorporation by reference therein of our report dated January
26, 1999, with respect to the consolidated financial statements of BOK Financial
Corporation incorporated by reference in its Annual Report (Form 10-K) for the
year ended December 31, 1998, filed with the Securities and Exchange Commission.


                                                    /s/ ERNST & YOUNG LLP


Tulsa, Oklahoma
August 6, 1999