EXHIBIT 23

            CONSENT OF BEARD MILLER COMPANY LLP, INDEPENDENT AUDITORS





     We consent to the incorporation by reference in the Registration Statements
(on Form S-3 filed with the SEC on November 17, 1995 and Registration Statements
S-8 filed with the SEC on March 28, 1996 and May 9, 2000) of Juniata Valley
Financial Corp. of our report dated February 14, 2005, 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,
2004.



                                            /s/ BEARD MILLER COMPANY LLP



Pittsburgh, Pennsylvania
March 14, 2005