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                                                                EXHIBIT 99.1
                                             600 Grant Street
                                             Pittsburgh, PA  15219
       [PRICE WATERHOUSE LLP LOGO]


                   REPORT OF INDEPENDENT ACCOUNTANTS

January 25, 1996, except as to Note 19, which is as of February 9, 1996


To the Shareholders and Board of Directors of WesBanco, Inc.

     In our opinion, based on our audits and the report of other auditors, the 
accompanying consolidated balance sheets and the related consolidated 
statements of income, of changes in shareholders' equity and cash flows 
present fairly, in all material respects, the financial position of WesBanco, 
Inc., and its subsidiaries (the Corporation) at December 31, 1995 and 1994,
and the results of its operations and its cash flows for each of the 3 
years in the period ended December 31, 1995, in conformity with generally 
accepted accounting principles.  These financial statements are the 
responsibility of the Corporation's management; our responsibility is to 
express an opinion on these financial statements based on our audits.  We did 
not audit the financial statements of First Fidelity Bancorp, Inc., for 1993, 
which statements reflect net interest income of $13,913,000 for the year 
ended December 31, 1993.  Those statements were audited by other auditors 
whose report thereon has been furnished to us, and our opinion expressed 
herein, insofar as it relates to the amounts included for First Fidelity 
Bancorp, Inc., for 1993, is based solely on the report of the other auditors.  
We conducted our audits of the consolidated statements in accordance with 
generally accepted auditing standards, which require that we plan and perform 
the audits to obtain reasonable assurance about whether the financial 
statements are free of material misstatement.  An audit includes examining, 
on a test basis, evidence supporting the amounts and disclosures in the 
financial statements, assessing the accounting principles used and significant 
estimates made by management, and evaluating the overall financial statement 
presentation.  We believe that our audits and the report of other auditors 
provide a reasonable basis for the opinion expressed above.

     As discussed in Note 1 and Note 5, the Corporation adopted Statement of 
Financial Accounting Standards (SFAS) No. 114 (as amended by SFAS No. 118), 
"Accounting by Creditors for Impairment of a Loan," and SFAS No. 115, 
Accounting for Certain Investments in Debt and Equity Securities," during 
1995 and 1994, respectively.


/s/ Price Waterhouse, LLP




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