MERCANTILE BANKSHARES CORP
S-4, EX-23.B, 2000-09-21
STATE COMMERCIAL BANKS
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                                                                   Exhibit 23(B)
                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Bank of Fruitland and Subsidiary
Fruitland, Maryland

We consent to the use in this registration statement on Form S-4 of our report
dated January 12, 2000 on the financial statements of The Bank of Fruitland
and Subsidiary appearing in the registration statement and to the reference made
to us under the caption "Experts" in the prospectus.



Rowles & Company, LLP

Salisbury, Maryland
September 21, 2000


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