Consent of Independent Accountants


In connection with the filing on Form 8-K of Seacoast Financial Services
Corporation, we consent to the incorporation by reference of our report dated
January 26, 1998, except as to Note 17, which is as of March 23, 1998, relating
to the consolidated balance sheets of Sandwich Bancorp, Inc. and subsidiaries as
of December 31, 1997 and 1996 and the related consolidated statements of
operations, changes in stockholders equity and cash flows for each of the years
in the three-year period ended December 31, 1997, which report appears in the
December 31, 1997 annual report on Form 10-K of Sandwich Bancorp, Inc.


                                         /s/ KPMG Peat Marwick LLP

Boston, Massachusetts
December 16, 1998