EXHIBIT 23


CONSENT OF INDEPENDENT AUDITORS



We consent to the incorporation by reference in Registration Statement
No. 333-68595 on Form S-8 of Commercial National Financial Corporation of our
report dated May 13, 2004 included in this Annual Report on Form 11-K of
Commercial Bank Employee Savings and Stock Ownership Plan for the year ended
December 31, 2003.




Crowe Chizek and Company LLC

Grand Rapids, Michigan