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<PAGE>
EXHIBIT 23.1
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in this Registration Statement
of Citadel Holding Corporation on Form S-8 of our reports dated March 27, 2000
appearing in the Annual Report on Form 10-K of Citadel Holding Corporation for
the year ended December 31, 1999.
/s/ Deloitte & Touche LLP
Los Angeles, California
January 12, 2001
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