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                                                                    EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated January 26, 2001, relating to the
financial statements of Community Bank System, Inc., which appear in Community
Bank System Inc.'s Annual Report on Form 10-K for the year ended December 31,
2000.

/s/ PRICEWATERHOUSECOOPERS LLP

PricewaterhouseCoopers LLP
May 25, 2001