Seacoast Financial Services (SCFS) S-4/A Registration of securities issued in business combination transactions (amended)

EXHIBIT 23(b)

CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Pre-Effective Amendment No. 1 to the Registration Statement on Form S-4 of Seacoast Financial Services Corporation of our report dated May 14, 2003 relating to the consolidated financial statements of Abington Bancorp, Inc., which appears in such Registration Statement. We also consent to the references to us under the headings “Experts” and “Selected Consolidated Financial Data” in such Registration Statement.

/s/ PricewaterhouseCoopers LLP

Boston, Massachusetts

February 10, 2004