EXHIBIT 23.2

       CONSENT OF KPMG LLP, INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors
QNB Corp.:

We consent to the incorporation by reference in the registration statements
(Nos. 333-91201 and 333-67588) on Forms S-8 of QNB Corp. of our report dated
February 20, 2004, with respect to the consolidated balance sheets of QNB Corp.
as of December 31, 2003, and the related consolidated statements of income,
shareholders' equity, and cash flows, for each of the years in the two-year
period ended December 31, 2003, which report appears in the December 31, 2004,
annual report on Form 10-K of QNB Corp.


/s/ KPMG LLP
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Philadelphia, Pennsylvania
April 27, 2005