EXHIBIT 99



INDEPENDENT AUDITORS' REPORT

To the Board of Directors and Shareholders
of Southwest Bancorp, Inc.:

         We have audited the  consolidated  statement of financial  condition of
Southwest Bancorp, Inc. and subsidiaries  ("Southwest") as of December 31, 1999,
and the related  consolidated  statements of operations,  comprehensive  income,
shareholders'  equity  and cash  flows for each of the two  years in the  period
ended December 31, 1999 (not presented herein).  These financial  statements are
the responsibility of Southwest's  management.  Our responsibility is to express
an opinion on these financial statements based on our audits.

         We conducted our audits in accordance with auditing standards generally
accepted in the United States of America.  Those standards  require that we plan
and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement.  An audit includes examining, on a
test basis,  evidence  supporting  the amounts and  disclosures in the financial
statements.  An audit also includes assessing the accounting principles used and
significant  estimates  made by  management,  as well as evaluating  the overall
financial  statement  presentation.   We  believe  that  our  audits  provide  a
reasonable basis for our opinion.

         In our opinion, such consolidated  financial statements present fairly,
in all material respects,  the financial position of Southwest Bancorp, Inc. and
subsidiaries at December 31, 1999, and the results of their operations and their
cash flows for each of the two years in the period  ended  December  31, 1999 in
conformity with accounting principles generally accepted in the United States of
America.




/s/ Deloitte & Touche LLP
Oklahoma City, Oklahoma
January 28, 2000