Exhibit 99.26

                                  NEWS RELEASE

For Immediate Release                                    Contact: Tom McGraw
                                                                  650-875-4865

         FNB Bancorp Announces Engagement of Moss Adams as New Accountants South
San Francisco, CA: April 19, 2005: FNB Bancorp (Bulletin Board FNBG.OB), the
holding company for First National Bank of Northern California, announced that
its Audit Committee and Board of Directors has terminated KPMG LLP as the Bank's
independent public accountants and has retained Moss Adams LLP, as the Company's
principal accountants for 2005.

Cautionary Statement: This release contains certain forward-looking statements
that are subject to risks and uncertainties that could cause actual results to
differ materially from those stated herein. Management's assumptions and
projections are based on their anticipation of future events and actual
performance may differ materially from those projected. Risks and uncertainties
which could impact future financial performance include, among others, (a)
competitive pressures in the banking industry; (b) changes in the interest rate
environment; (c) general economic conditions, either nationally or regionally or
locally, including fluctuations in real estate values; (d) changes in the
regulatory environment; (e) changes in business conditions or the securities
markets and inflation; (f) possible shortages of gas and electricity at utility
companies operating in the State of California, and (g) the effects of
terrorism, including the events of September 11, 2001, and thereafter, and the
conduct of war on terrorism by the United States and its allies. Therefore, the
information set forth herein, together with other information contained in the
periodic reports filed by FNB Bancorp with the Securities and Exchange
Commission, should be carefully considered when evaluating its business
prospects. FNB Bancorp undertakes no obligation to update any forward-looking
statements contained in this release.

For further information contact:

James B. Ramsey
Senior Vice President & Chief Financial Officer
Tel: (650) 875-4862   Fax: (650) 588-9695