Exhibit 23(e)
                                  -------------



                         DIXON, FRANCIS, DAVIS & COMPANY
                          CERTIFIED PUBLIC ACCOUNTANTS


   1205 WEAVER DRIVE o GRANVILLE, OHIO 43023 o 740-321-1000 o FAX 740-321-1100



                   CONSENT OF DIXON, FRANCIS, DAVIS & COMPANY


We   hereby   consent   to  the   references   to   our   firm   in  the   proxy
statement/prospectus  relating to the  transaction  provided for by that certain
Agreement and Plan of Acquisition and Merger dated as of October 24, 2000 by and
between Peoples  Bancorp Inc. and Lower Salem  Commercial Bank and Peoples Bank,
National  Association.  In giving  such  consent,  we do not admit  that we come
within the category of persons whose consent is required  under Section 7 of the
Securities  Act of  1933,  as  amended,  or the  rules  and  regulations  of the
Securities and Exchange Commission  thereunder,  nor do we thereby admit that we
are experts with respect to any part of such  Registration  Statement within the
meaning of the term "experts" as used in the Securities Act of 1933, as amended,
or  the  rules  and  regulations  of  the  Securities  and  Exchange  Commission
thereunder.

                                 /s/ DIXON, FRANCIS, DAVIS & COMPANY
                                     -------------------------------
                                     Dixon, Francis, Davis & Company

January 5, 2001
Granville, Ohio


         ACCOUNTANTS, AUDITORS & CONSULTANTS TO FINANCIAL INSTITUTIONS
        MEMBERS: THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
                  OHIO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS