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                                                                    Exhibit 23.2

                        [Letterhead of Wolf & Co., P.C.]

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the incorporation by
reference in the Registration Statement on Form S-8, of our report dated
November 9, 1998, except for Note 15 as to which the date is March 15, 1999, on
the consolidated balance sheets of Westborough Savings Bank and subsidiaries as
of September 30, 1998 and 1997, and the related consolidated statements of
income, changes in surplus and cash flows for each of the years in the
three-year period ended September 30, 1998, and to the use of our name and the
statements with respect to us, as appearing under the headings "Experts" and
"Legal and Tax Opinions" in the Prospectus. The above-mentioned reports are
included in the Registration Statement on Form SB-2 filed by Westborough
Financial Services, Inc. (Registration No. 333-80075) and incorporated herein.

/s/ Wolf & Company, P.C.
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Wolf & Company, P.C.

Boston, Massachusetts
November 12, 1999