EXHIBIT 23

Consent of Independent Registered Public Accounting Firm

We hereby consent to the incorporation by reference in the Registration Statements on Form S-3 (No. 333-213942) and Forms S-8 (No. 333-191497 and No. 333-211287) of The York Water Company of our reports dated March 7, 2017, relating to the financial statements and financial statement schedule and the effectiveness of The York Water Company's internal control over financial reporting which appear in this Form 10-K.

/s/Baker Tilly Virchow Krause, LLP

Baker Tilly Virchow Krause, LLP

York, Pennsylvania

March 7, 2017