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Exhibit 23(b)
November 8, 2000
BOE Financial Services of Virginia, Inc.
323 Prince Street
Tappahannock, Virginia 22560
We consent to the incorporation by reference in this Registration Statement of
BOE Financial Services of Virginia, Inc. on Form S-3 of our report dated January
19, 2000, on the consolidated financial statements of Bank of Essex and
Subsidiary as of December 31, 1999 and 1998, and for each of the three years in
the period ended December 31, 1999, incorporated by reference in BOE Financial
Services of Virginia, Inc.'s Registration Statement on Form S-4 filed with the
Securities and Exchange Commission on March 24, 2000. We also consent to the
reference to our firm under the caption "Experts" in the Prospectus.
/s/ Yount, Hyde & Barbour, P.C.
Yount, Hyde & Barbour, P.C.
Winchester, Virginia
