EXHIBIT 23

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 333-58428) of Southside Bancshares, Inc. of our
report dated February 21, 2003 relating to the financial statements of Southside
Bancshares, Inc., which appears in the Annual Report to Shareholders, which is
incorporated in this Annual Report on Form 10-K.


/s/ PRICEWATERHOUSECOOPERS LLP


PricewaterhouseCoopers LLP
Dallas, Texas
March 6, 2003