Exhibit 23.1


The Board of Directors
Lebanon Citizens National Bank

We consent to the incorporation in the registration statement on
Form S-4 of Lebanon Citizens National Bank of our report dated
January 13, 1999, relating to the balance sheets for Lebanon
Citizens National Bank as of December 31, 1998 and 1997, and the
related statements of income, changes in shareholders' equity, and
cash flows for each of the three years in the period ended December
31, 1998.


/s/ J.D. Cloud & Co., L.L.P.
Certified Public Accountants

Cincinnati, Ohio
April 1, 1999