INDEPENDENT AUDITOR'S CONSENT


         We hereby consent to the incorporation by reference in the Registration
Statement on Form S-4 of ACNB  Corporation  (the  "Registrant"),  filed with the
Commission  in  connection  with the  registration  of 561,968  shares of common
stock,  par value  $2.50 per share,  of our  report,  dated  January  12,  1998,
relating to the  consolidated  statements  of  condition of the  Registrant  and
subsidiary  as of  December  31,  1997 and 1996,  and the  related  consolidated
statements of income,  stockholders' equity and cash flows for each of the years
in the three  year  period  ended  December  31,  1997.  We also  consent to the
reference   to  our   firm   under   the   caption   "Experts"   in  the   Proxy
Statement/Prospectus.



October 12, 1998                                    Stambaugh Ness, P.C.
York, Pennsylvania