Exhibit 23


                       CONSENT OF INDEPENDENT ACCOUNTANTS

We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statement  on  Form  S-8  (Nos.  333-61916,   333-61672,  333-17011,  333-16635,
033-60607) of Community  Bank System,  Inc. of our report dated January 28, 2002
relating to the financial statements, which appears in this Form 10-K.


/s/  PricewaterhouseCoopers LLP

Syracuse, New York
March 20, 2002