EXHIBIT 23.1
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                       CONSENT OF INDEPENDENT ACCOUNTANTS

To the Board of Directors
Catawba Valley Bancshares, Inc.
Hickory, North Carolina


We consent to the inclusion in this registration statement of Catawba Valley
Bancshares, Inc. on Form S-4 of our report dated January 26, 2001, on our audits
of the consolidated financial statements of Catawba Valley Bancshares, Inc. for
the year ended December 31, 2000. We also consent to the references to our firm
under the caption "Experts."


Dixon Odom PLLC
Sanford, North Carolina
August 8, 2001