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EXHIBIT 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
The Board of Directors
of IBT Bancorp, Inc.
We consent to the incorporation by reference in the proxy statement-prospectus
included in this Registration Statement on Form S-4 of IBT Bancorp, Inc. of our
report dated January 21, 2000, which appears on page 6 of the 1999 Annual Report
to Shareholders and which is incorporated by reference into the Annual Report on
Form 10-K for the year ended December 31, 1999, and to the reference to our firm
under the heading "Experts" in the proxy statement-prospectus.
/s/ REHMANN ROBSON, P.C.
Saginaw, Michigan
July 12, 2000
