EXHIBIT 23

                        CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in the registration statement on
Form S-8 previously filed by Peoples Ohio Financial Corporation on February 21,
2002 and October 31, 2002, of our report dated July 31, 2003 on the consolidated
financial statements of Peoples Ohio Financial Corporation, as of June 30, 2003
and 2002 and for each of the years in the three year period ended June 30, 2003,
which report and financial statements are contained in the Annual Report on Form
10-K for the fiscal year ended June 30, 2003,.

/s/ BKD, LLP
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    BKD, LLP

Cincinnati, Ohio
September 24, 2003