Exhibit 23(e)
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DIXON, FRANCIS, DAVIS & COMPANY
CERTIFIED PUBLIC ACCOUNTANTS
1205 WEAVER DRIVE o GRANVILLE, OHIO 43023 o 740-321-1000 o FAX 740-321-1100
CONSENT OF DIXON, FRANCIS, DAVIS & COMPANY
We hereby consent to the references to our firm in the proxy
statement/prospectus relating to the transaction provided for by that certain
Agreement and Plan of Acquisition and Merger dated as of October 24, 2000 by and
between Peoples Bancorp Inc. and Lower Salem Commercial Bank and Peoples Bank,
National Association. In giving such consent, we do not admit that we come
within the category of persons whose consent is required under Section 7 of the
Securities Act of 1933, as amended, or the rules and regulations of the
Securities and Exchange Commission thereunder, nor do we thereby admit that we
are experts with respect to any part of such Registration Statement within the
meaning of the term "experts" as used in the Securities Act of 1933, as amended,
or the rules and regulations of the Securities and Exchange Commission
thereunder.
/s/ DIXON, FRANCIS, DAVIS & COMPANY
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Dixon, Francis, Davis & Company
January 5, 2001
Granville, Ohio
ACCOUNTANTS, AUDITORS & CONSULTANTS TO FINANCIAL INSTITUTIONS
MEMBERS: THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS
