Exhibit 23.1

                      Consent of Murphy, Whalen & Broussard




   
                       CONSENT OF INDEPENDENT ACCOUNTANTS




     We hereby consent to the use of our report on the financial statements of
Florida Parishes Bank (formerly Florida Parishes Homestead Association) (the
"Bank") dated March 4, 1999, in the prospectus for FPB Financial Corp. (the
"Company") constituting part of the Company's Amendment No. 1 to Registration
Statement on Form SB-2 and the Bank's Amendment No. 1 to Application for
Conversion. We also consent to the reference to us under the headings "Experts",
"The Conversion - Tax Aspects" and "Legal and Tax Opinions" in the Prospectus
contained in the amended Form SB-2 and the amended Application for Conversion.





                                          /s/ Murphy, Whalen & Broussard, L.L.C.
                                          --------------------------------------
                                          Murphy, Whalen & Broussard, L.L.C.




April 28, 1999