Exhibit 23.7


                                       CONSENT

    We hereby consent to the use of our opinion to the Board of Directors of
Zappco, Inc. included as Appendix B to the Proxy Statement/Prospectus which
forms a part of the Registration Statement on Form S-4 of U.S. Bancorp relating
to the proposed merger of Zappco, Inc. with and into U.S. Bancorp, and to the
reference to such opinion in such Proxy Statement/Prospectus.  In giving such
consent, we do not admit that we come within the category of persons whose
consent is required under Section 7 of the Securities Act of 1933, as amended,
or the rules and regulations of the Securities and Exchange Commission
thereunder, nor do we thereby admit that we are experts with respect to any part
of such Registration Statement within the meaning of the term "experts" as used
in the Securities Act of 1933, as amended, or the rules and regulations of the
Securities and Exchange Commission thereunder.


DAIN BOSWORTH INCORPORATED

/s/ Dain Bosworth Incorporated

October 22, 1997