CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the inclusion of our Independent Auditor's Report dated
January 30, 1998 regarding the consolidated balance sheets of BYL Bancorp and
Subsidiary as of December 31, 1997 and 1996, and the related consolidated
statements of income, changes in stockholders' equity, and cash flows for each
of the three years in the period ended December 31, 1997 in the Form 10-KSB
filed with the Securities and Exchange Commission (SEC) and included as 
Appendix A to the Form S-4 filed by BYL Bancorp with the SEC and the 
reference to our firm as experts.

We hereby also consent to the inclusion of our Independent Auditor's Report 
dated January 8, 1998 (except for Note O as to which the date is January 29, 
1998) regarding the consolidated balance sheets of DNB Financial and 
Subsidiary as of December 31, 1997 and 1996, and the related consolidated 
statements of income, changes in shareholders' equity and cash flows for the 
years then ended in the Appendix B to the Form S-4 filed by BYL Bancorp with 
the SEC.


                                             VAVRINEK, TRINE, DAY & CO., LLP

February 25, 1998
Laguna Hills, California