COMMUNITY BANKS INC /PA/
S-4, EX-23.D, 2001-01-17
NATIONAL COMMERCIAL BANKS
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                                  EXHIBIT 23(d)

                        CONSENT OF BERWIND FINANCIAL, LP

      We consent to the inclusion of our Fairness Opinion issued to The Glen
Rock State Bank in this registration statement on Form S-4. We also consent to
the reference to our firm under the caption "Experts".


                                          Berwind Financial, LP


                                          By:
                                             -----------------------------------
                                          Title:
                                                --------------------------------


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