EXHIBIT 23

                        CONSENT OF BEARD & COMPANY, INC.

We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statements  (Forms S-8,  File Nos.  333-82085,  333-82083 and 333-87313 and Form
S-3, File No.  333-87329) of our report dated February 4, 2000,  relating to the
consolidated   financial  statements  of  Pennsylvania  Commerce  Bancorp,  Inc.
incorporated  by reference  in its Annual  Report (Form 10-K) for the year ended
December 31, 1999.



                                        /s/ BEARD & COMPANY, INC.



Harrisburg, Pennsylvania
March 27, 2000