BEVERLY NATIONAL CORP
S-8, EX-23.(B), 2000-07-19
NATIONAL COMMERCIAL BANKS
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                          EXHIBIT 23(B)

            CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

     We consent to the incorporation by reference in this
registration statement on Form S-8 of Beverly National
Corporation of our report dated January 6, 2000 on our audits of
the Beverly National Corporation and Subsidiaries as of December
31, 1999 and 1998 and for each of the three years in the period
ended December 31, 1999, which report is included in Beverly
national Corporation's Annual Report on Form 10-KSB.

                           SHATSWELL, MACLEOD & COMPANY, P.C.


                           By:/s/Shatswell, MacLeod & Company,
                              P.C.

West Peabody, Massachusetts
July 14, 2000



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