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                                                                    Exhibit 23.3


                       CONSENT OF INDEPENDENT ACCOUNTANTS


         We consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated April 23, 1999, included as exhibit to
F.N.B. Corporation's Annual Report on Form 10-K filed March 13, 2000, with
respect to our audits of the financial statements of Guaranty Bank & Trust
Company for the years ended December 31, 1998 and 1997. We also consent to the
reference to our firm as experts under the caption "Independent Auditors."


                                          /s/ BOBBITT, PITTINGER & COMPANY, P.A.



Sarasota, Florida
May 31, 2000