[LETTERHEAD OF CROWE, CHIZEK & COMPANY LLP]



CONSENT OF INDEPENDENT ACCOUNTANTS





         We consent  to the  incorporation  by  reference  in this  Registration
Statement  on Form S-8 of  Peoples-Sidney  Financial  Corporation  of our report
dated  July  10,  1998   relating  to  the   consolidated   balance   sheets  of
Peoples-Sidney  Financial  Corporation  and the  related  statements  of income,
shareholders'  equity and cash  flows for each of the three  years in the period
ended June 30,  1998,  which  report is  included  in the Annual  Report on Form
10-KSB of  Peoples-Sidney  Financial  Corporation for its fiscal year ended June
30, 1998.




/S/ CROWE, CHIZEK & COMPANY LLP

CROWE, CHIZEK & COMPANY LLP
Sidney, Ohio
March 4, 1999