Accountants' Consent
--------------------
The Board of Directors
Harbor Federal Bancorp, Inc.:
We consent to the incorporation by reference in the Registration
Statement on Form S-8 of Harbor Federal Bancorp, Inc. of our
report dated May 8, 2000, relating to the consolidated
statements of financial condition of Harbor Federal Bancorp,
Inc. and subsidiary as of March 31, 2000 and 1999, and the
related consolidated statements of income and comprehensive
income, stockholders' equity, and cash flows for each of the
years in the three-year period ended March 31, 2000 which report
is included in the March 31, 2000 annual report on Form 10-KSB
of Harbor Federal Bancorp, Inc.
/s/ KPMG LLP
Baltimore, Maryland
June 14, 2000
