<PAGE> 1
EXHIBIT 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
The Board of Directors
LNB Bancorp, Inc.:
We consent to incorporation by reference in the registration statement on Form
S-8 of LNB Bancorp, Inc. of our report dated January 28, 2000, relating to the
consolidated balance sheets of LNB Bancorp, Inc. and subsidiary as of December
31, 1999 and 1998, and the related consolidated statements of income,
shareholders' equity, and cash flows for each of the years in the three-year
period ended December 31, 1999, which report appears in the December 31, 1999
annual report on Form 10-K of LNB Bancorp, Inc.
/s/ KPMG LLP
KPMG LLP
Cleveland, Ohio
January 3, 2001