NORTHEAST BANCORP /ME/, 10-K, EX-23, 2000-09-27

NORTHEAST BANCORP /ME/
10-K, EX-23, 2000-09-27
STATE COMMERCIAL BANKS

Previous: NORTHEAST BANCORP /ME/, 10-K, EX-21, 2000-09-27

Next: COVA VARIABLE ANNUITY ACCOUNT ONE, 497, 2000-09-27





                  CONSENT OF INDEPENDENT AUDITORS


To the Board of Directors
Northeast Bancorp


We consent to the incorporation by reference in the Registration
Statements on Form S-8 (No. 33-32095), (No. 33-58538), (No.  33-
32096) and (No. 33-87976) of Northeast Bancorp of our report dated
August 4, 2000, with respect to the consolidated financial
statements of Northeast Bancorp and Subsidiaries included in the
Annual Report (Form 10-K) for the year ended June 30, 2000.



Portland, Maine                         Baker Newman & Noyes
September 25, 2000                      Limited Liability Company