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Exhibit 23(c)
June 21, 2000
KeyCorp
127 Public Square
Cleveland, Ohio 44114
Ladies and Gentlemen:
We hereby consent to the quotation of our opinion under the heading "United
States Tax Considerations" in the Prospectus Supplement filed as a part of
KeyCorp's first post-effective amendment to the Registration Statement on Form
S-3, File No. 333-10577, filed with the Securities and Exchange Commission on
August 21, 1996, which Registration Statement also constitutes the first
post-effective amendment to KeyCorp's Registration Statement on Form S-3, File
No. 33-58405, and to the use of our name therein.
Very truly yours,
/s/ Thompson Hine & Flory LLP
