FIFTH THIRD BANCORP
S-8, EX-23.2, 2001-01-09
STATE COMMERCIAL BANKS
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                                                                    Exhibit 23.2

                          INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Registration Statement on
Form S-8 of Fifth Third Bancorp of our report dated January 14, 2000,
incorporated by reference in the Annual Report on Form 10-K of Fifth Third
Bancorp for the year ended December 31, 1999.

                                                       /s/ Deloitte & Touche LLP

Cincinnati, Ohio

January 8, 2001




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