EXHIBIT 99


INDEPENDENT AUDITORS' REPORT


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

We have audited the consolidated statements of operations, comprehensive income,
shareholders' equity and cash flows of Southwest Bancorp, Inc. and subsidiaries
("Southwest") for the year ended December 31, 1999. These financial statements
are the responsibility of Southwest's management. Our responsibility is to
express an opinion on these financial statements based on our audit.

We conducted our audit 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 audit provides a
reasonable basis for our opinion.

In our opinion, such consolidated financial statements present fairly, in all
material respects, the results of operations and cash flows of Southwest
Bancorp, Inc. and subsidiaries for the year 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