CONSENT OF INDEPENDENT AUDITORS


We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement on Form S-8 of our report  dated  January 15, 1999 with respect to the
consolidated  financial  statements of Ipswich Savings Bank included in its Form
10-K for the year ended December 31, 1998.



/s/ Baker Newman & Noyes
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Baker Newman & Noyes


BAKER NEWMAN & NOYES
Portland, Maine
July 19, 1999