<PAGE> 1
EXHIBIT 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
----------------------------------
We hereby consent to the use in this Registration Statement on Form S-2 of our
report dated February 25, 2000, relating to the financial statements of
Southside Bancshares, Inc., which appears in such Registration Statement. We
also consent to the references to us under the headings "Experts" and "Selected
Consolidated Financial Data" in such Registration Statement.
/s/ PricewaterhouseCoopers LLP
Dallas, Texas
October 20, 2000