Exhibit 23.1

                        CONSENT OF INDEPENDENT ACCOUNTANTS


     We hereby consent to the inclusion of our report dated February 20, 1997 
in the annual report on Form 10-K of Premier Financial Bancorp, Inc. for the 
years ended December 31, 1996 and 1995.

 

                                           /s/ Eskew & Gresham, PSC
                                           --------------------------
                                               Eskew & Gresham, PSC

Lexington, Kentucky
March 26, 1997