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EXHIBIT 23(b)
CONSENT OF INDEPENDENT ACCOUNTANTS
PRICEWATERHOUSECOOPERS, LLP
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 of Community Banks, Inc. (the "Corporation") of our report
dated January 20, 2000 relating to the financial statements, which appears in
the Corporation's 1999 Annual Report to Shareholders, which is incorporated by
reference in its Annual Report on Form 10-K for the year ended December 31,
1999. We also consent to the reference to us under the heading "Experts" in such
Registration Statement.
PRICEWATERHOUSECOOPERS, LLP
By:
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Title:
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One South Market Square
Harrisburg, PA 17110-9916