Exhibit 23





INDEPENDENT AUDITORS' CONSENT

We consent to the  incorporation  by reference  in  Registration  Statement  No.
333-56596 of Washington  Mutual  Finance  Corporation  on Form S-3 of our report
dated  January  15,  2002  appearing  in this  Annual  Report  on  Form  10-K of
Washington  Mutual  Finance  Corporation  and  subsidiaries  for the year  ended
December 31, 2001.





Deloitte & Touche LLP
Tampa, Florida
March 27, 2002