<PAGE> 1
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 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.
Sarasota, Florida
May 31, 2000
