##### 



Exhibit 23

Consent of Independent Public Accountants

The Board of Directors
Bank One Corporation:

We consent to the incorporation by reference in the registration statements
listed below of Bank One Corporation of our report dated January 20, 2004,
relating to the consolidated balance sheets of Bank One Corporation and
subsidiaries (Bank One) as of December 31, 2003 and 2002, and the related
consolidated statements of income, stockholders equity, and cash flows for
each of the years in the three-year period ended December 31, 2003, which
report appears in the 2003 Annual Report to Stockholders which is included in
Bank Ones 2003 Form 10-K. Our report refers to Bank Ones adoption of FASB
Interpretation No. 46, Consolidation of Variable Interest Entities,
effective December 31, 2003, and the discontinuance and sale of Bank Ones
corporate trust business in 2003.

Registration Statements of Bank One Corporation on Form S-8:

|             |  |              |          |              |  |              |           |  |  |  |            | 
|------------ |  | ------------ | -------- | ------------ |  | ------------ | --------- |  |  |  | ---------- | 
|Registration |  | Registration |          | Registration |  | Registration
|Number       |  | Number       |          | Number       |  | Number      
|             |  |              |          |              |  |             
|33-03470     |  |              | 33-46189 |              |  |              | 33-58923  |  |  |  | 333-52503  | 
|33-14475     |  |              | 33-53752 |              |  |              | 333-00445 |  |  |  | 333-63837  | 
|33-10822     |  |              | 33-55172 |              |  |              | 333-26929 |  |  |  | 333-32053  | 
|33-18277     |  |              | 33-55174 |              |  |              | 333-27631 |  |  |  | 333-60313  | 
|33-27849     |  |              | 33-54100 |              |  |              | 333-28281 |  |  |  | 333-93905  | 
|33-34294     |  |              | 33-61760 |              |  |              | 333-29395 |  |  |  | 333-60338  | 
|33-37400     |  |              | 33-61758 |              |  |              | 333-30419 |  |  |  | 333-60332  | 
|33-20890     |  |              | 33-60424 |              |  |              | 333-30421 |  |  |  | 333-60334  | 
|33-20990     |  |              | 33-50117 |              |  |              | 333-30425 |  |  |  | 333-60336  | 
|33-40041     |  |              | 33-55149 |              |  |              | 333-30429 |  |  |  | 333-102830 | 
|33-45473     |  |              | 33-55315 |              |  |              | 333-56739 |  |  |  |            | 

Registration Statements of Bank One Corporation on Form S-3:

|             |  |              |           |              |  |  |           | 
|------------ |  | ------------ | --------- | ------------ |  |  | --------- | 
|Registration |  | Registration |           | Registration
|Number       |  | Number       |           | Number      
|             |  |              |           |             
|333-38387    |  |              | 333-80903 |              |  |  | 333-47022 | 
|333-72791    |  |              | 333-38756 |              |  |  | 333-70940 | 
|333-65451    |  |              | 333-45598 |              |  |  |           | 

/s/ KPMG LLP

Chicago, Illinois
February 18, 2004