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

               PEOPLES BANCORP INC. ANNUAL REPORT ON FORM 10-K
                  FOR FISCAL YEAR ENDED DECEMBER 31, 1997

                       CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in this Annual
Report (Form 10-K) of Peoples Bancorp Inc. of our report dated
February 6, 1998, included in the 1997 Annual Report to
Shareholders of Peoples Bancorp Inc.

We also consent to the incorporation by reference in the
Registration Statements pertaining to 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), and the Deferred Compensation Plan for
Directors of Peoples Bancorp Inc. and Subsidiaries (Form S-8,
No. 333-43629) of our report dated February 6, 1998, with
respect to the consolidated financial statements of Peoples
Bancorp Inc. and Subsidiaries incorporated by reference in the
Annual Report on Form 10-K for the year ended December 31, 1997.


                                   /s/ ERNST & YOUNG LLP
                                   Ernst & Young LLP   


Charleston, West Virginia
March 26, 1998