EXHIBIT 23

                     CONSENT OF BEARD MILLER COMPANY L.L.P.
                              INDEPENDENT AUDITORS

         We consent to the incorporation by reference in the Registration
Statements (on Form S-3 and Form S-8) of Juniata Valley Financial Corp. of our
report dated January 19, 2001, with respect to the consolidated financial
statements of Juniata Valley Financial Corp. incorporated by reference in this
Annual Report (Form 10-K) for the year ended December 31, 2000.


                                                     BEARD MILLER COMPANY L.L.P.


Harrisburg, Pennsylvania
March 13, 2001