Exhibit 23.3

                       Consent of Independent Accountants

We consent to the reference to our firm under the caption "Experts" and the use
of our report dated March 4, 2003 with respect to the financial statements of
The York Water Company, referred to in the Registration Statement on Form S-3
of The York Water Company.



/s/ Stambaugh Ness, PC


York, Pennsylvania
May 26, 2004