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EXHIBIT 24.3
MOFFATT THOMAS BARRETT ROCK & FIELDS, CHTD.
US Bank Plaza Building
101 South Capitol Boulevard
10/th/ Floor
Boise, Idaho 83701
June 15, 2000
First Security Bank, N.A.
79 South Main Street
Salt Lake City, Utah 84111
RE: Amendment No. 1 to
Registration Statement on Form S-3
Ladies and Gentlemen:
We are members of the Bar of the State of Idaho and have acted as counsel
to First Security Bank, N.A. ("First Security") in connection with the
registration of Asset Backed Notes to be issued by First Security(R) Auto Owner
Trusts.
In connection with our engagement, we consent to the reference to Moffatt
Thomas Barrett Rock & Fields, Chtd. under the caption "Legal Matters" in the
Prospectus included in the above-referenced Registration Statement.
Very truly yours,
MOFFATT THOMAS BARRETT
ROCK & FIELDS, CHTD.
/s/ Moffatt Thomas Barrett Rock
& Fields, Chtd.