Exhibit 23.2


INDEPENDENT AUDITORS' CONSENT

The Board of Directors
First National Lincoln Corporation:

We consent to the incorporation by reference in the Registration Statement on
Form S-8 of First National Lincoln Corporation of our report dated January 30,
2004, with respect to the consolidated balance sheets of First National Lincoln
Corporation and Subsidiary as of December 31, 2003 and 2002, and the related
consolidated statements of income, changes in shareholders' equity and cash
flows for each of the three years in the three-year period ended December 31,
2003, which report appears in the December 31, 2003 annual report on Form 10-K
of First National Lincoln Corporation, and to the reference to our firm under
the heading "Experts" in the Registration Statement.

We consent to the incorporation by reference in the Registration Statement on
Form S-8 of First National Lincoln Corporation of our report dated November 5,
2004, with respect to the interim consolidated financial information of First
National Lincoln Corporation and Subsidiary as of September 30, 2004 and 2003,
and for the three- and nine-month periods then ended.


/s/ BERRY, DUNN, MCNEIL & PARKER

Berry, Dunn, McNeil & Parker
Portland, Maine
February 3, 2005