BEVERLY NATIONAL CORP
S-8, EX-23.(B), 2000-06-26
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 consolidated financial statements of 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.



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

West Peabody, Massachusetts
June 21, 2000



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