Exhibit 23.3

                           GREENAWALT & COMPANY, P.C.
                          Certified Public Accountants
                                  P. O. Box 6
                                400 West Street
                       Mechanicsburg, Pennsylvania 17055
                                 (717) 766-4763
                              Fax: (717) 766-2731


                         INDEPENDENT AUDITORS' CONSENT
                         -----------------------------

     We hereby  consent to the inclusion in the  Registration  Statement on Form
S-4 of ACNB  Corporation,  filed with the  Commission  in  connnection  with the
registration  of 561,968 shares of common stock,  par value $2.50 per share,  of
our report,  dated January 8, 1998,  except for Note 20, as to which the date is
September  23,  1998,  relating to the  consolidated  balance  sheets of Farmers
National Bancorp,  Inc. and subsidiary as of December 31, 1997 and 1996, and the
related consolidated  statements of income,  changes in shareholders' equity and
cash flows for each of the three years in the period ended December 31, 1997. We
also  consent to the  reference  to our firm under the caption  "Experts" in the
Proxy Statement/Prospectus.



                                        /s/ Greenawalt & Company, P.C.
                                        --------------------------------
                                        GREENAWALT & COMPANY, P.C.

October 12, 1998
Mechanicsburg, Pennsylvania