CONSENT OF INDEPENDENT AUDITORS

To the Board of Directors
Ipswich Bancshares, Inc.


We consent to the use of our report  dated  January  19,  2001,  included in the
Annual Report of Ipswich Bancshares,  Inc. for the year ended December 31, 2000,
with  respect to the  consolidated  financial  statements  included in this Form
10-K.

Portland, Maine                                        Limited Liability Company
March 22, 2000