EXHIBIT 23 - CONSENT OF INDEPENDENT AUDITORS




We  consent  to the incorporation by reference (1) in the Registration
Statements (Form S-8 No. 33-34906, Form S-8 No. 33-43102 and Form  S-8
No.  33-84094)  pertaining to the Provident Bancorp, Inc.  1988  Stock
Option Plan, (2) in Post-Effective Amendment No. 1 to the Registration
Statement  (Form  S-8 No. 33-34904) pertaining to the  1990  Provident
Bancorp,  Inc.  Employee Stock Purchase Plan, (3) in the  Registration
Statement (Form S-8 No. 33-90792) pertaining to the Provident Bancorp,
Inc. Retirement Plan, (4) in the Registration Statements (Form S-8 No.
33-51230  and No. 33-62707) pertaining to the 1992 Outside  Directors'
Stock  Option Plan and the 1992 Advisory Directors' Stock Option  Plan
and  (5)  in  the  Registration  Statement  (Form  S-8  No.  33-61576)
pertaining  to the Provident Bancorp, Inc. Deferred Compensation  Plan
of our report dated January 13, 1997, with respect to the consolidated
financial statements of Provident Bancorp, Inc. included in the Annual
Report (Form 10-K) for the year ended December 31, 1996.





                                                     ERNST & YOUNG LLP






Cincinnati, Ohio
March 21, 1997