

                                                       BOK FINANCIAL CORPORATION
                                                       Exhibit 23.0

                         CONSENT OF INDEPENDENT AUDITORS

       We consent to the  incorporation by reference of our report dated January
       23, 2001, with respect to the  consolidated  financial  statements of BOK
       Financial  Corporation  incorporated  by reference  in the annual  report
       (Form  10-K) for the year  ended  December  31,  2000,  in the  following
       registration statements:

*    Registration  Statement (Form S-8, No. 33-44121)  pertaining to the Reoffer
     Prospectus of the Bank of Oklahoma Master Thrift Plan and Trust Agreement.

*    Registration  Statement (Form S-8, No. 33-44122)  pertaining to the Reoffer
     Prospectus of the BOK Financial Corporation 1991 Special Stock Option Plan.

*    Registration  Statement (Form S-8, No. 33-55312)  pertaining to the Reoffer
     Prospectus of the BOK Financial Corporation 1992 Stock Option Plan.

*    Registration  Statement (Form S-8, No. 33-70102)  pertaining to the Reoffer
     Prospectus of the BOK Financial Corporation 1993 Stock Option Plan.

*    Registration  Statement (Form S-8, No. 33-79834)  pertaining to the Reoffer
     Prospectus of the BOK Financial Corporation 1994 Stock Option Plan.

*    Registration  Statement (Form S-8, No. 33-79836)  pertaining to the Reoffer
     Prospectus of the BOK Financial  Corporation  Directors' Stock Compensation
     Plan.

*    Registration  Statement (Form S-8, No. 333-32649) pertaining to the Reoffer
     Prospectus of BOK Financial Corporation 1997 Stock Option Plan.

*    Registration  Statement (Form S-8, No. 333-93957) pertaining to the Reoffer
     Prospectus of BOK Financial Corporation 2000 Stock Option Plan.

*    Registration Statement (Form S-8, No. 333-40280 ) pertaining to the Reoffer
     Prospectus  of  the  BOK  Financial  Corporation  Thrift  Plan  for  Hourly
     Employees.



/s/ Ernst & Young LLP
Tulsa, Oklahoma
March 27, 2001

