Exhibit 23


INDEPENDENT AUDITORS' CONSENT
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We consent to the incorporation by reference in Registration Statement Nos. 33-
83676, 33-95766, and 333-40316 of Columbia Banking System, Inc. and subsidiary
on Form S-8 of our report dated March 23, 2001, appearing in this Annual Report
on Form 10-K of Columbia Banking System, Inc. and subsidiary for the year ended
December 31, 2000.


DELOITTE & TOUCHE LLP

Seattle, Washington
March 30, 2001