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                                                                    Exhibit 23.4


     CONSENT OF HACKER, JOHNSON, COHEN & GRIEB, PA, INDEPENDENT ACCOUNTANTS

         We consent to the reference to our firm under the caption "Independent
Auditors" in this Registration Statement and related Prospectus of F.N.B.
Corporation on Form S-3 and to the incorporation by reference therein of our
report dated January 9, 1998 on our audits of the financial statements of
Seminole Bank at December 31, 1997 and for the year ended December 31, 1997 and
of our report dated January 9, 1998 except for Note 18, as to which the date is
April 6, 1998, on our audit of the financial statements of Citizens Holding
Corporation and subsidiaries at December 31, 1997 and for the year ended
December 31, 1997, which reports have been included as exhibits to F.N.B.
Corporation's Annual Report on Form 10-K dated March 13, 2000 filed with the
Securities and Exchange Commission.


                                           /s/ HACKER, JOHNSON, COHEN & GRIEB PA

Tampa, Florida
May 24, 2000