Exhibit 23.2 -- Consent of Independent Public Accountants



                          Independent Auditor's Consent



We consent to the incorporation by reference in the Registration Statements on
Form S-8 (Nos. 33-61533, 333-75959, 333-75961, and 333-76180) of North Country
Financial Corporation of our report dated January 25, 2002, relating to North
Country Financial Corporation and Subsidiaries and the related consolidated
statements of operations, changes in shareholders' equity, and cash flows for
the year ended December 31, 2001, which report is included in the 2003 Annual
Report of North Country Financial Corporation and to the continued reference to
our firm as experts in the prospectus which is a part of the Registration
Statements.



/s/  Wipfli Ullrich Bertelson LLP

Wipfli Ullrich Bertelson LLP





Appleton, Wisconsin
March 24, 2004