CONSENT OF GARLAND McPHERSON & ASSOCIATES, INC.

     We hereby  consent to the  inclusion of our opinion  letter to the Board of
Directors of Farmers  National  Bancorp,  Inc. (the "Company") as Annex B to the
Joint Proxy Statement/Prospectus  relating to the proposed merger of the Company
with and into ACNB North,  Inc., a subsidiary of ACNB Corporation,  contained in
the Registration  Statement on Form S-4, dated as of the date hereof, and to the
references to our firm and such opinion in the Joint Proxy Statement/Prospectus.
In giving our  consent,  we do not admit that we come  within  the  category  of
persons whose consent is required under Section 7 of the Securities Act of 1933,
as amended (the  "Act"),  or the rules and  regulations  of the  Securities  and
Exchange Commission thereunder (the "Regulations"),  nor do we admit that we are
experts  with  respect  to any part of the  Registration  Statement  within  the
meaning of the term "experts" as used in the Act or the Regulations.


                                           /s/ Garland McPherson & Associates  
                                           -----------------------------------  
October 15, 1998                           Garland McPherson & Associates, Inc.
Hatfield, Pennsylvania