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<PAGE> 1
EXHIBIT 23
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
We consent to the incorporation by reference in Registration Statement No.
333-89655 of Community Shores Bank Corporation on Form S-8 of our report
dated May 17, 2000, included in this Annual Report on Form 11-K of Community
Shores Bank 401(k) Plan for the year ended December 31, 1999.
Crowe, Chizek and Company LLP
Grand Rapids, Michigan
June 27, 2000
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