COMMUNITY BANKS INC /PA/
S-4, EX-23.B, 2001-01-17
NATIONAL COMMERCIAL BANKS
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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:
                                               ---------------------------------
                                          Title:
                                                 -------------------------------
                                                   One South Market Square
                                                   Harrisburg, PA 17110-9916


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