<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>3
<FILENAME>dex23.txt
<DESCRIPTION>CONSENT OF INDEPENDENT ACCOUNTANTS
<TEXT>
<PAGE>

                                                                      Exhibit 23

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in the Registration Statement
No. 33-55553 of Fifth Third Bancorp on Form S-8 of our report dated June 21,
2002, appearing in this Annual Report on Form 11-K of The Fifth Third Bancorp
Master Profit Sharing Plan for the year ended December 30, 2001.



/s/ Deloitte & Touche LLP
Cincinnati, Ohio
June 28, 2002

</TEXT>
</DOCUMENT>
