EXHIBIT 23.b.

                       CONSENT OF INDEPENDENT ACCOUNTANTS

         We hereby consent to the incorporation by reference in this
Registration Statement (Form S-8) pertaining to the 2001 Directors Stock Option
Plan of Pennsylvania Commerce Bancorp, Inc., of our report dated February 2,
2001, relating to the consolidated financial statements of Pennsylvania Commerce
Bancorp, Inc. incorporated by reference in its Annual Report (Form 10-K405) for
the year ended December 31, 2000.


                          /s/ Beard Miller Company LLP

Harrisburg, Pennsylvania
May 23, 2001