EXHIBIT 23
[Letterhead of Shatswell, MacLeod & Company, P.C.]
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the incorporation by reference in the registration statement
(No. 333-44837) on Form S-8 of Falmouth Bancorp, Inc. of our report dated
October 23, 2000 relating to the consolidated balance sheets of Falmouth
Bancorp, Inc. and Subsidiaries as of September 30, 2000 and 1999, and the
related consolidated statements of income, changes in stockholders' equity
and cash flows for each of the years in the three-year period ended
September 30, 2000, which report is incorporated by reference in the
September 30, 2000 annual report on Form 10-KSB of Falmouth Bancorp, Inc.
/s/ Shatswell, MacLeod & Company, P.C.
SHATSWELL, MacLEOD & COMPANY, P.C.
West Peabody, Massachusetts
December 19, 2000
