EXHIBIT 23.2

              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

    We consent to the use in this Registration Statement on Form SB-2 and
Prospectus of Westborough Financial Services, Inc. (proposed holding company for
Westborough Savings Bank) of our report dated November 9, 1998, except for Note
15 as to which the date is March 15, 1999, on the consolidated balance sheets of
Westborough Savings Bank and subsidiaries as of September 30, 1998 and 1997, and
the related consolidated statements of income, changes in surplus and cash flows
for each of the years in the three-year period ended September 30, 1998, and to
the use of our name and the statements with respect to us, as appearing under
the headings "Experts" and "Legal and Tax Opinions" in the Prospectus.

Wolf & Company, P.C.

                                                        /s/ Wolf & Company, P.C.

Boston, Massachusetts
June 3, 1999