Exhibit 23.2



                       Consent of Independent Accountants

          We  hereby   consent  to  the   incorporation   by  reference  in  the
     Registration  Statement  on  Form  S-3  (No.333-26583,  declared  effective
     November 23, 1998) of Intervest Bancshares  Corporation of our report dated
     January 18, 2001 appearing in this Form 10-K.

     /s/ Richard A. Eisner & Company, LLP
     -----------------------------------
     Richard A. Eisner & Company, LLP
     New York, New York
     March 1, 2001