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<PAGE> EXHIBIT 23(b) INDEPENDENT AUDITORS' CONSENT We consent to the incorporation by reference in this Registration Statement of First National of Nebraska, Inc., dated December 5, 2000, on Form S-8 of our report dated January 28, 2000 appearing in the Annual Report on Form 10-K of First National Nebraska, Inc. for the year ended December 31, 1999. /s/ Deloitte & Touche, LLP ------------------------- Deloitte & Touche, LLP Omaha, Nebraska December 4, 2000 3
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