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EXHIBIT 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated January 29, 2000 relating to the
consolidated financial statements, which appears in Community Bank System,
Inc.'s Annual Report on Form 10-K for the year ended December 31, 1999. We also
consent to the references to us under the heading "Experts" in such Registration
Statement.
/s/ PricewaterhouseCoopers LLP
PRICEWATERHOUSECOOPERS LLP
Syracuse, New York
June 29, 2000
