Exhibit 23(b)

                              ARTHUR ANDERSEN LLP



CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent  public  accountants,  we hereby consent to the  incorporation by
reference  in this Form 10-K of our report  dated  January 22, 1997  included in
First  Citizens  Financial   Corporation's  (the   "Corporation")   Registration
Statement File Nos. 33-27259,  33-62466 and 33-91612. It should be noted that we
have not audited any  financial  statements  of the  Corporation  subsequent  to
December 31, 1996 or performed  any audit  procedures  subsequent to the date of
our report.


                                       /s/ Arthur Andersen LLP


Washington, D.C.
March 24, 1997