EXHIBIT 99.2

        INDEPENDENT AUDITOR'S REPORT


To the Board of Directors and Shareholders
  of First Robinson Bancorp
Robinson, Illinois

We have audited the accompanying consolidated statements of
condition of First Robinson Bancorp (an Illinois corporation)
and Subsidiary as of December 31, 1993 and 1992, and the
related consolidated statements of income, changes in
shareholders' equity and cash flows for each of the years then
ended.  These financial statements are the responsibility of the
Bank's management.  Our responsibility is to express an opinion
on these financial statements based on our audits.

We conducted our audits in accordance with generally accepted
standards.  Those standards require that we plan and perform
the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement.  An audit
also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating
the overall financial statement presentation.  We believe that 
our audits provide a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present
fairly, in all material respects, the consolidated financial position
of First Robinson Bancorp and Subsidiary at December 31, 1993
and 1992, and the consolidated results of their operations and
their cash flows for each of 
the years then ended, in conformity with generally accepted
accounting principles.


KEMPER CPA GROUP
Certified Public Accountants

January 20, 1994
<PAGE>
        INDEPENDENT AUDITOR'S REPORT

To the Board of Directors and Shareholders
of First Robinson Bancorp
Robinson, Illinois


We have audited the accompanying consolidated statements of
financial condition of First Robinson Bancorp (The Bank) and
Subsidiary as of December 31, 1994 and 1993, and the related
consolidated statements of income, changes in shareholders'
equity, and cash flows for the years then ended.  These
consolidated financial statements are the responsibility of the
Bank's management.  Our responsibility is to express an opinion
on these consolidated financial statements based 
on our audits.

We conducted our audits in accordance with generally accepted
auditing standards.  Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether
the consolidated financial statements are free of material
misstatement. An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the
consolidated financial statements.  An audit also includes
assessing the accounting principals used and significant estimates
made by management, as well as evaluating the overall financial
statement presentation.  We believe that our audits provide a
responsible basis for our opinion.

In our opinion, the consolidated financial statements referred to
above present fairly, in all material respects, the financial
position of First Robinson Bancorp and Subsidiary as of
December 31, 1994 and 1993, and the results of their operations
and cash flows for the years then ended in conformity with
generally accepted accounting principles.



KEMPER CPA GROUP L.L.C.
Certified Public Accountants

January 20, 1995