EXHIBIT 23.1



                       Consent of Independent Accountants


We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement on Form S-8 of our report dated January 22, 1998  appearing on page 76
of SIS Bancorp,  Inc.'s Annual  Report on Form 10-K for the year ended  December
31, 1997. We also consent to the reference to us under the headings "Experts."



/s/ Price Waterhouse LLP

Boston, Massachusetts
May 8, 1998