EXHIBIT 15


Letter Re: Unaudited Interim Financial Information

The Board of Directors
F.N.B. Corporation

We are aware of the incorporation by reference in the following Registration
Statements and in their related Prospectuses, of our report dated August 7,
2002, relating to the unaudited consolidated interim financial statements of
F.N.B. Corporation and subsidiaries that are included in its Form 10-Q for the
quarter ended June 30, 2002:

1.   Registration Statement on Form S-8 relating to F.N.B. Corporation 1990
     Stock Option Plan (File #33-78114).

2.   Registration Statement on Form S-8 relating to F.N.B. Corporation
     Restricted Stock Bonus Plan (File #33-78134).

3.   Registration Statement on Form S-8 relating to F.N.B. Corporation 1996
     Stock Option Plan (File #333-03489).

4.   Registration Statement on Form S-8 relating to F.N.B. Corporation
     Restricted Stock and Incentive Bonus Plan (File #333-03493).

5.   Registration Statement on Form S-8 relating to F.N.B. Corporation
     Directors Compensation Plan (File #333-03495).

6.   Registration Statement on Form S-8 relating to F.N.B. Corporation
     401(k) Plan (File #333-38372).

7.   Post-Effective Amendment No. 1 on Form S-8 to Registration Statement
     on Form S-4 (File #333-01997).

8.   Post-Effective Amendment No. 1 on Form S-8 to Registration Statement
     on Form S-4 (File #333-22909).

9.   Registration Statement on Form S-3 relating to the F.N.B. Corporation
     Subordinated Notes and Daily Cash Accounts (File #333-74737).

10.  Registration Statement on Form S-8 relating to stock options assumed in the
     acquisition of Mercantile Bank of Southwest Florida (File #333- 42333).

11.  Post-Effective Amendment No. 1 on Form S-8 to Registration Statement on
     Form S-4 (File #333-58727).












12.  Registration Statement on Form S-3 relating to stock warrants assumed in
     the acquisitions of Southwest Banks, Inc. and West Coast Bancorp, Inc.
     (File #333-31124).

13.  Amendment No. 1 to Form S-3 relating to the registration of F.N.B.
    Corporation Subordinated Term Notes and Daily Notes (File #333-38370).

14.  Registration Statement on Form S-8 relating to the F.N.B. Corporation
     Salary Savings Plan (File #333-40648).

15.  Registration Statement on Form S-8 relating to the F.N.B. Corporation
     1998 Directors Stock Option Plan (File #333-38376).

16.  Registration Statement on Form S-8 relating to the F.N.B. Corporation
     2001 Incentive Plan (File #333-63042).

17.  Registration Statement on Form S-3 relating to the registration of F.N.B.
     Corporation and FNB Capital I common stock, preferred stock, debt
     securities, warrants, and trust preferred securities (File #333-74866).

18.  Registration Statement on Form S-8 relating to the F.N.B. Corporation
     1996 Incentive Plan (File #333-83760).

19.  Registration Statement on Form S-8 relating to stock option agreements
     granted under the Promistar Financial Corporation 1998 Equity Incentive
     Plan and assumed by F.N.B. Corporation (File #333-83756).

20.  Registration Statement on Form S-8 relating to the F.N.B. Corporation
     401(k) Plan (File #333-97113).

21.  Registration Statement on Form S-8 relating to the Roger Bouchard
     Insurance, Inc. 401(k) Plan (File #333-97115).

22.  Registration Statement on Form S-3 relating to the F.N.B. Corporation
     Dividend Reinvestment and Direct Stock Purchase Plan (File #333-97111).


                                                /s/ERNST & YOUNG LLP

Birmingham, Alabama
August 7, 2002