<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>2
<FILENAME>k87958aexv23.txt
<DESCRIPTION>INDEPENDENT AUDITORS' CONSENT
<TEXT>
<PAGE>


                                                                      EXHIBIT 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the incorporation by reference in the Registration Statement No.
333-89655 of Community Shores Bank Corporation on Form S-8 of our report dated
June 8, 2004 included in this Annual Report on Form 11-K/A of Community Shores
Bank 401(k) Plan for the year ended December 31, 2003.


                                                              /s/ Rehmann Robson
                                                               Saginaw, Michigan
                                                               September 1, 2004


                                       14

</TEXT>
</DOCUMENT>