1

                                  EXHIBIT 99

                REPORT OF PREDECESSOR INDEPENDENT ACCOUNTANTS

                                       51
   2
                                                                      Exhibit 99

                      [DELOITTE & TOUCHE LLP LETTERHEAD]


INDEPENDENT AUDITORS' REPORT


To the Board of Directors and Shareholders of 
Emerald Financial Corp.


We have audited the accompanying consolidated statement of financial condition
of Emerald Financial Corp. (successor to The Strongsville Savings Bank) as of
December 31, 1996, and the related consolidated statements of income,
shareholders' equity, and cash flows for the years ended December 31, 1996 and
1995. The financial statements are the responsibility of the Company's
management. Our responsibility is to express an opinion on these 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 financial statements are free of
material misstatement. An audit includes examining, on a test basis, evidence
supporting the amount and disclosures in the financial statements. An audit
also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial
statement presentation. We believe that our audits provide a reasonable basis
for our opinion.

In our opinion, such financial statements present fairly, in all material
respects, the financial position of Emerald Financial Corp. as of December 31,
1996, and the results of their operations and their cash flows for the years
ended December 31, 1996 and 1995 in conformity with generally accepted
accounting principles.

As discussed in Note 1 to the consolidated financial statements, in 1995 the
Company changed its method of accounting for mortgage servicing rights to adopt
Statement of Financial Accounting Standards No. 122, "Accounting for Mortgage
Servicing Rights."


Deloitte & Touche LLP
January 25, 1997