CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We hereby consent to the use in this Registration Statement of Vail
Banks, Inc. on Form S-4 of our report, dated March 1, 2000, on the consolidated
financial statements of Estes Bank Corporation and Subsidiary as of and for the
year ended December 31, 1999 appearing in the Prospectus, which is part of this
Registration Statement. We also consent to the reference to our Firm under the
heading "Experts" in such Prospectus.
/s/ Fortner, Bayens, Levkulich & Co., P.C.
FORTNER, BAYENS, LEVKULICH & CO., P.C.
Denver, Colorado
May 31, 2000
