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Exhibit 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the incorporation by reference in this
Registration Statement on Form S-8 of our report dated April 23, 1999, included
as an exhibit to F.N.B. Corporation's Annual Report on Form 10-K filed March 13,
2000, with respect to our audits of the financial statements of Guaranty Bank &
Trust Company for the years ended December 31, 1998 and 1997. We also consent to
the reference to our firm as experts under the caption "Experts."
/s/ BOBBITT PITTINGER & COMPANY, P.A.
Bobbitt, Pittinger & Company, P.A.
Sarasota, Florida
June 29, 2000
