BOK FINANCIAL CORPORATION
Exhibit 23.0



                         CONSENT OF INDEPENDENT AUDITORS

We consent to the  incorporation  by reference  of our report dated  January 22,
2003,  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, 2002, in the following registration statements:

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

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

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

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

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

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

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

o    Registration  Statement (Form S-8, No. 333-62578) pertaining to the Reoffer
     Prospectus of the BOK Financial Corporation 2001 Stock Option Plan.

o    Registration Statement (Form S-8, No. 333-100783) pertaining to the Reoffer
     Prospectus of the BOK Financial Corporation's Bank of Tanglewood 1996 Stock
     Option Plan.



/s/ Ernst & Young LLP
Tulsa, Oklahoma
March 26, 2003