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<PAGE> 1
Exhibit 23
CONSENT OF INDEPENDENT AUDITORS
We consent to the incorporation by reference in this Registration Statement of
Cortland Bancorp of Form S-3 of our report dated January 31, 2000, incorporated
by reference in the Annual Report of Form 10-K of Cortland Bancorp for the year
ended December 31, 1999 and to the reference to us under the heading "Experts"
in the Prospectus, which is part of the Registration Statement.
PACKER THOMAS
Youngstown, Ohio
October 11, 2000
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