CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

We consent to the incorporation by reference in the Registration Statement (Form
S-8 No. 333-72565) pertaining to the CCBT Bancorp, Inc. Stock Option Plan of our
report dated January 30, 1998, with respect to the 1997  consolidated  financial
statements  of Cape Cod Bank and Trust  Company  included  in the Annual  Report
(Form 10-K) of CCBT  Financial  Companies,  Inc. for the year ended December 31,
1999.

                                                 /s/ Ernst & Young LLP
                                                 -----------------------
                                                     Ernst & Young LLP


Boston, Massachusetts
March 16, 2000