Independent Accountants' Consent



The Board of Directors
Provident Bancorp, Inc.:



We consent to the use in (i) the Registration Statement on Form S-4 to be filed
by Provident Bancorp, Inc. with the Securities and Exchange Commission, and (ii)
the Application for Conversion on Form AC to be filed by Provident Bancorp, MHC
with the Office of Thrift Supervision, of our report dated May 2, 2003, with
respect to the consolidated statements of financial condition of E.N.B. Holding
Company, Inc. and subsidiaries as of December 31, 2002 and 2001, and the related
consolidated statements of income, changes in stockholders' equity, and cash
flows for each of the years in the three-year period ended December 31, 2002.

We consent to the reference to our firm under the heading "EXPERTS" in the
prospectus included in the Form S-4 and Form AC.


                                       /s/ KPMG LLP

Albany, New York
September 10, 2003