EXHIBIT 23 - CONSENT OF KPMG PEAT MARWICK LLP


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


The Board of Directors
Tompkins County Trustco, Inc.



We consent to  incorporation  by reference  in the  Registration  Statement  No.
333-00146  on Form S-8 of Tompkins  County  Trustco,  Inc.  of our report  dated
January 16,  1998,  relating to the  consolidated  statements  of  condition  of
Tompkins County Trustco,  Inc. 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 years in the three year period  ended  December  31, 1997,
which report has been  incorporated by reference in the December 31, 1997 annual
report on Form 10-K of Tompkins County Trustco, Inc.


/s/ KPMG Peat Marwick LLP

Syracuse, New York
March 18, 1998

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