Exhibit 23 -- Consent of Independent Accountants

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-3 (File No. 33-65417) and on Form S-8 (File No. 333-95343)
of Alliance Financial Corporation of our report dated January 18, 2002 relating
to the consolidated financial statements, which appear in this Form 10-K.

PricewaterhouseCoopers LLP
Syracuse, New York
March 28, 2002

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