EXHIBIT 99


                       CONSENT OF INDEPENDENT AUDITORS

We hereby consent to the inclusion in this Form 8-K/B (Amendment Numbe 2) of our
report dated January 30, 1998, on the financial  statements of The Capital State
Bank,  Inc. (A  development  stage company for 1995) as of December 31, 1997 and
1996,  and the related  statement of operations,  shareholders'  equity and cash
flows  for the years  ended  December  31,  1997 and  1996,  and for the  period
September 11, 1995, date of inception, to December 31, 1995.


                                    ARNETT & FOSTER, P.L.L.C.


Charleston, West Virginia
June 1, 1998