INDEPENDENT AUDITORS' CONSENT


                                 

October 31, 1997



The Board of Directors
Sandwich Bancorp, Inc.


We consent to the incorporation by reference in this
Registration Statement on Form S-8 of Sandwich Bancorp, Inc. of
our reports dated January 24, 1997 on our audits of the
consolidated balance sheets of The Sandwich Co-operative Bank
and subsidiaries as of December 31, 1996 and 1995, and the
related consolidated statements of operations, changes in
stockholders' equity and cash flows for each of the years in the
three-year period ended December 31, 1996, which report was
included in the Sandwich Bancorp Inc.'s Current Report on Form
8-K filed on September 30, 1997, and to the references to our
firm under the caption "Experts" in the Registration Statement.


/s/ KPMG Peat Marwick LLP

KMPG PEAT MARWICK LLP