EXHIBIT 23(A)
 
                      CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Joint Proxy
Statement/Prospectus constituting part of this Registration Statement on Form S-
4 of Columbia Banking System, Inc. of our report dated January 22, 1997
appearing on page 35 of its Annual Report on Form 10-K for the year ended
December 31, 1996.  We also consent to the reference to us under the heading
"Experts" in such Joint Proxy Statement/Prospectus.



PRICE WATERHOUSE LLP

Seattle, Washington
September 4, 1997