[MOSS ADAMS LLP LETTERHEAD]



           CONSENT AND REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNT



We hereby consent to the use in this  Prospectus of our report dated October 26,
1999, relating to the financial  statements of American Federal Savings Bank and
to the reference to our Firm under the caption "Experts" in the Prospectus.


/s/Moss Adams LLP

Moss Adams LLP
Portland, Organ
January 31, 2000