EXHIBIT 23




                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statement No. 333-99089 on Form S-8 for First Citizens Banc Corp, The First
Citizens Banc Corp 2000 Stock Option and Stock Appreciation Rights Plan, of our
report dated January 30, 2003, relating to the consolidated balance sheets of
First Citizens Banc Corp as of December 31, 2002 and 2001 and the related
consolidated statements of income, changes in shareholders' equity and cash
flows, for each of three years in the period ending December 31, 2002, which
report was filed with Form 10-K of First Citizens Banc Corp for the year ended
December 31, 2002.


                                           Crowe, Chizek and Company LLP


Columbus, Ohio
March 31, 2003