STATEFED FINANCIAL CORP
10KSB40, EX-23, 2000-09-28
SAVINGS INSTITUTION, FEDERALLY CHARTERED
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                                   EXHIBIT 23

                         CONSENT OF EXPERTS AND COUNSEL

               [LETTERHEAD OF MCGOWEN HURST CLARK & SMITH, P.C.]

                          INDEPENDENT AUDITOR'S CONSENT

We consent to the use of our independent auditor's report, dated August 6,
2000, appearing in the Annual Report on Form 10-KSB of StateFed Financial
Corporation for the year ended June 30, 2000.


/s/ McGowen, Hurst, Clark & Smith, P.C.


Des Moines, Iowa
September 25, 2000



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