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                                                                    EXHIBIT 23.4

                                     CONSENT

         We consent to the use of our name under the heading "Legal Matters" in
the proxy statement/prospectus forming a part of the Registration Statement on
Form S-4 of Community Bank System, Inc. relating to the merger of Community
Bank, N.A. and The Citizens National Bank of Malone. In giving such consent we
do not thereby concede that we are within the category of persons whose consent
is required under Section 7 of the Securities Act or the rules or regulations
promulgated thereunder.

                             /s/ MACKENZIE SMITH LEWIS MICHELL & HUGHES LLP

Syracuse, New York
October 20, 2000