EXHIBIT 99.1


                          INDEPENDENT ACCOUNTANTS' REPORT


Board of Directors
Ohio State Financial Services, Inc.

We have reviewed the accompanying consolidated statement of financial
condition of Ohio State Financial Services, Inc. and subsidiary as of June 30,
2000, and the related consolidated statement of cash flows for the six month
period then ended, and the consolidated statements of operations for the six-
and three-month periods then ended.  These financial statements are the
responsibility of Ohio State Financial Services, Inc.'s management.

We conducted our review in accordance with standards established by the
American Institute of Certified Public Accountants.  A review of interim
financial information consists principally of applying analytical procedures
to financial data and making inquiries of persons responsible for financial
and accounting matters.  It is substantially less in scope than an audit in
accordance with generally accepted auditing standards, the objective of which
is the expression of an opinion regarding the financial statements taken as a
whole.  Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material modifications that
should be made to the accompanying consolidated financial statements in order
for them to be in conformity with generally accepted accounting principles.

We have previously audited, in accordance with generally accepted auditing
standards, the consolidated statement of financial condition as of December
31, 1999, and the related consolidated statements of operations, changes in
shareholders' equity, and cash flows for the year then ended (not presented
herein); and in our report dated January 7, 2000, we expressed an unqualified
opinion on those consolidated financial statements.

/s/ S. R. SNODGRASS, A.C.

Wheeling, West Virginia
August 5, 2000

S.R. Snodgrass, A.C.
980 National Road
Wheeling, WV  26003
Phone: 304-233-5030
Facsimile: 304-233-3062