EXHIBIT 23.7

               CONSENT OF CREDIT SUISSE FIRST BOSTON CORPORATION


    We hereby consent to the reference to our opinion dated January 11, 2001 as
delivered to the Board of Directors of Firstar Corporation, and inclusion
thereof in its entirety, in the proxy statement/ prospectus included in this
Registration Statement on Form S-4 of U.S. Bancorp. In giving the foregoing
consent, we do not admit that we come within the category of persons whose
consent is required under Section 7 of the Securities Act of 1933, as amended
(the "Securities Act"), or the rules and regulations promulgated thereunder, nor
do we admit that we are experts with respect to any part of the registration
statement within the meaning of the term "experts" as used in the Securities Act
or the rules and regulations promulgated thereunder.


                                  CREDIT SUISSE FIRST BOSTON CORPORATION

                                          /s/ Credit Suisse First Boston


                                          New York, NY
                                          January 11, 2001