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                                                                      EXHIBIT 99


                         INDEPENDENT AUDITOR'S REPORT

To the Board of Directors and Shareholders of FirstFederal Financial Services
Corp.
Wooster, Ohio

        We have audited the consolidated statements of financial condition of
FirstFederal Financial Services Corp and Subsidiary (the "Corporation") as of
December 31, 1995 and 1994, and the related consolidated statements of
operations, shareholders' equity, and cash flows for each of the three years in
the period ended December 31, 1995, These consolidated financial statements are
the responsibility of the Corporations's management. Our responsibility is to
express an opinion on these consolidated financial statements based on our
audits.
        We conducted our audits in accordance with generally accepted auditing
standards. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the consolidated financial statements are
free of material misstatement. An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the consolidated financial
statements. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall
consolidated financial statement presentation. We believe that our audits
provide a reasonable basis for our opinion.

        In our opinion, the consolidated financial statements referred to above
present fairly, in all material respects, the financial position of
FirstFederal Financial Services Corp and Subsidiary at December 31, 1995 and
1994, and the results of their operations and their cash flows for each of the 
three years in the period ended December 31, 1995 in conformity with generally
accepted accounting principles.

        As discussed in Note 1 to the Consolidated Financial Statements in
1994, the Corporation changed its method of accounting for certain investments
in debt and equity securities to conform with Statement of Financial Accounting
Standard No. 115.


/s/ Deloitte & Touche LLP

January 26, 1996
Columbus, Ohio