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                                                                      EXHIBIT 23
 
              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
 
     We consent to the incorporation by reference in this Annual Report (Form
10-K) of Poe & Brown, Inc. of our report dated January 28, 1995, included in the
1994 Annual Report to Shareholders of Poe & Brown, Inc.
 
     Our audits also included the financial statement schedule of Poe & Brown,
Inc. listed in Item 14(a). This schedule is the responsibility of the Company's
management. Our responsibility is to express an opinion based on our audits. In
our opinion, the financial statement schedule referred to above, when considered
in relation to the basic financial statements taken as a whole, presents fairly
in all material respects the information set forth therein.
 
     We also consent to the incorporation by reference in Post-Effective
Amendment Number 1 dated December 3, 1992 to Registration Statement Number
33-1900 dated November 27, 1985 (Form S-8), Registration Statement Number 33-76
dated September 3, 1985 (Form S-8), Post-Effective Amendment Number 2 to
Registration Statement Number 2-61019 dated May 27, 1980 (Form S-8),
Registration Statement Number 33-41204 dated June 12, 1991 (Form S-8), and
Registration Statement Number 33-41825 dated July 22, 1991 (Form S-8) of our
report dated January 28, 1995, with respect to the consolidated financial
statements incorporated herein by reference, and our report included in the
preceding paragraph with respect to the financial statement schedule included in
this Annual Report (Form 10-K) of Poe & Brown, Inc.
 
                                          /s/  ERNST & YOUNG LLP
 
Tampa, Florida
March 27, 1995