Exhibit 23.1



                       CONSENT OF INDEPENDENT ACCOUNTANTS


We  hereby  consent  to  the   incorporation  by  reference  in  the  Prospectus
constituting part of this Registration Statement on Form S-3 of our report dated
January 23, 1997  appearing on page 67 of SIS Bancorp  Inc.'s  Annual  Report on
Form  10-K  for the  year  ended  December  31,  1996.  We also  consent  to the
references to us under the heading "Experts" in such Prospectus.


PRICE WATERHOUSE LLP


Boston, Massachusetts
September 10, 1997