EXHIBIT 23
                                   ----------

                 PEOPLES BANCORP INC. ANNUAL REPORT ON FORM 10-K
                     FOR FISCAL YEAR ENDED DECEMBER 31, 2003


                         CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in the Registration Statements
pertaining to the Peoples Bancorp Inc. Retirement Savings Plan (Form S-8, No.
33-1803), the Amended and Restated 1993 Stock Option Plan of Peoples Bancorp
Inc. (Form S-8, No. 33-67878), the 1995 Stock Option Plan of Peoples Bancorp
Inc. (Form S-8, No. 33-59569), the Amended and Restated Deferred Compensation
Plan for Directors of Peoples Bancorp Inc. and Subsidiaries (Form S-8, No.
333-43629), the 1998 Stock Option Plan of Peoples Bancorp Inc. (Form S-8, No.
333-62935), the 2002 Stock Option Plan of Peoples Bancorp Inc. (Form S-8, No.
333-86246) and the Peoples Bancorp Inc. Dividend Reinvestment Plan (Form S-3,
No. 33-54003) of our report dated February 19, 2004, with respect to the
consolidated financial statements of Peoples Bancorp Inc. and Subsidiaries
included in this Annual Report on Form 10-K for the year ended December 31,
2003.


                                    /s/ ERNST & YOUNG LLP



Charleston, West Virginia
March 8, 2004