Exhibit 23

            Consent of Independent Registered Public Accounting Firm

The Board of Directors
Salisbury Bancorp, Inc.
Lakeville, Connecticut


           We  hereby  consent  to  the   incorporation  by  reference  in  this
Registration  Statement on Form S-3 of our report dated March 16, 2009  relating
to our audit of the consolidated financial statements which appear in the Annual
Report on Form 10-K of Salisbury Bancorp, Inc. and Subsidiary for the year ended
December 31, 2008.

                                         /s/  SHATSWELL, MACLEOD & COMPANY, P.C.
                                              ----------------------------------
                                              SHATSWELL, MACLEOD & COMPANY, P.C.


West Peabody, Massachusetts
July 20 2009