EXHIBIT 23








              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We consent to the incorporation by reference in this Form 10-K of ACNB
Corporation and Subsidiary of our report dated January 13, 1995, included in
the 1994 Annual Report to Stockholders of ACNB Corporation and Subsidiary.


                                        s/s HARRY NESS & COMPANY


York, Pennsylvania

March 15, 1995


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