CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


We hereby consent to the incorporation by reference in the Form S-
8  Registration  Statement of Bourbon Bancshares,  Inc.,  of  our
report  dated  January  15,  1999 on the  consolidated  financial
statements  of Bourbon Bancshares, Inc. as of December  31,  1998
and  1997  and  for each of the three years in the  period  ended
December  31, 1998 as included in the registrant's annual  report
on Form 10-K.


/s/Crowe, Chizek and Company LLP

Crowe, Chizek and Company LLP

Lexington, Kentucky
December 14, 1999