EXHIBIT 23.2



                         CONSENT OF INDEPENDENT AUDITORS



We hereby consent to the incorporation by reference in the Registration
Statements on Form S-3D (No. 333-75259) and Forms S-8 (Nos. 333-87874 and
333-91165) of our report dated February 21, 2003 on the consolidated balance
sheet of DCB Financial Corp (the "Company") as of December 31, 2002 and the
related consolidated statements of income, changes in shareholders' equity and
cash flows for each of the years in the two-year period ended December 31, 2002,
which report is incorporated by reference in the Company's Annual Report on Form
10-K for the year ended December 31, 2003.

                                              /s/ Crowe Chizek and Company LLC
                                              --------------------------------
                                              Crowe Chizek and Company LLC

Columbus, Ohio
March 12, 2004