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EXHIBIt 23.B



                          CONSENT OF INVESTMENT BANKER

We hereby consent to the discussion relative to our opinion delivered to the
Baord of Directors of Commerical and Savings Bank Co., Inc. in connection with
its proposed merger with Killbuck Bancshares, Inc. in the Proxy
Statement-Prospectus included in Killbuck Bancshares, Inc.'s Registration
Statement on Form S-4 under the heading "Opinion of Commercial's Financial
Advisor," to the references to our firm in such Proxy Statement-Prospectus and
to the inclusion of such opinion as an appendix to the Proxy Statement and
Prospectus.



                               /s/ Tom P. Smith
                       -------------------------------
                                 Tom P. Smith
                                  Consultant
                           Young & Associates, Inc.


Kent, Ohio
September 18, 1998