EXHIBIT 23.1



                  CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

                            _____________________


We consent to  the incorporation by reference in  this registration statement
of Community Capital  Trust I, a subsidiary business trust  of Community Bank
System, Inc., on  Form S-4 of our  report dated January 24,  1997 (except for
Note R  for which  the  date is  February  11, 1997)  on  our audits  of  the
consolidated  financial  statements of  Community  Bank  System, Inc.  as  of
December 31, 1996  and 1995 and  for each  of the three  years in the  period
ended December 31, 1996, included in the  Company's Annual Report on Form 10-
K.  We also consent to the reference to our firm under the caption "Experts."


/s/ COOPERS & LYBRAND LLP

Syracuse, New York
June 25, 1997