CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the inclusion of our Independent Auditor's Report dated 
January 21, 1999 regarding the consolidated balance sheets of BYL Bancorp and 
Subsidiary as of December 31, 1998 and 1997, 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-K filed with the Securities and Exchange Commission.


                                       VAVRINEK, TRINE, DAY & CO., LLP


March 30, 1999
Laguna Hills, California