EXHIBIT 23
                                          
                          CONSENT OF INDEPENDENT ACCOUNTS
                                          
                                          
                                          
                                          
We hereby consent to the inclusion of our Independent Auditor's Report dated
January 8, 1998 regarding the consolidated balance sheets of BSM Bancorp and
Subsidiary as of December 31, 1997 and 1996, and the related consolidated
statements of income, changes in shareholders' equity, and cash flows for each
of the three years in the period ended December 31, 1997, in the Form 10-K filed
with the Securities and Exchange Commission.



                                   /s/ VAVRINEK, TRINE, DAY & CO., LLP
                                   -----------------------------------

March 18, 1998
Laguna Hills, California