Exhibit 8.3

                              [FINPRO LETTERHEAD]

September 17, 1997


Board of Trustees
Ninth Ward Savings Bank
Wilmington, Deleware  19801

Dear Board Members:

All  capitalized  terms not  otherwise  defined in this letter have the meanings
given in the Plan of Conversion, as amended (the "Plan") adopted by the Board of
Trustees of Ninth Ward Savings Bank (the "Bank"),  whereby the Bank will convert
from a Federal mutual savings bank to a Federal stock savings bank and issue all
of the Bank's outstanding capital stock to Deleware First Financial Corporation.
(the "Company"). Simultaneously, the Company will issue shares of common stock.

We understand that in accordance with the Plan,  Subscription Rights to purchase
shares of the Conversion Stock are to be issued to (i) Eligible Account Holders;
and (ii) the ESOP; together collectively referred to as the "Recipients".  Based
solely on our observation that the Subscription Rights will be available to such
Recipients without cost, will be legally non-transferable and of short duration,
and will afford the Recipients  the right only to purchase  shares of Conversion
Stock at the same price as will be paid by members of the general  public in the
Community  Offering,  but without  undertaking any independent  investigation of
state or federal  law or the  position  of the  Internal  Revenue  Service  with
respect to this issue, we are of the opinion that:

     (1)  the Subcription Rights will have no ascertainable market value; and

     (2)  the price at which the Subscription  Rights are excercisable  will not
          be more or less than the pro forma  market  value of the  shares  upon
          issuance.

Changes  in the local and  national  economy,  the  legislative  and  regulatory
environment,  the stock market,  interest rates, and other external forces (such
as natural  disasters or significant  world events) may occur from time to time,
often with great  unpredictability and may materially impact the value of thrift
stocks as a whole or the Company's value alone. Accordingly, no assurance can be
given that persons who subscribe to shares of Conversion Stock in the conversion
will  therafter be able to buy or sell such shares at the same price paid in the
Subscription Offering.

                                Very Truly Yours,
                                FinPro, Inc.

                                /s/ Donald J. Musso

                                 Donald J. Musso
                                 President