EXHIBIT 23

             CONSENT OF BEARD & COMPANY, INC., INDEPENDENT AUDITORS


         We  consent  to the  incorporation  by  reference  in the  Registration
Statement (on Form S-8) of Norwood  Financial  Corp. of our report dated January
28,  2000,  with respect to the  consolidated  financial  statements  of Norwood
Financial  Corp. and subsidiary  incorporated by reference in this Annual Report
(Form 10-K) for the year ended December 31, 1999.



                                             /s/BEARD & COMPANY, INC.


Harrisburg, Pennsylvania
March 21, 2000