Exhibit 23.8

                         LETTER OF S.R. SNODGRASS, A.C.

June 11, 2004


Board of Directors
Slippery Rock Financial Corporation

We have reviewed, in accordance with standards of the Public Company Accounting
Oversight Board (United States), the unaudited interim financial information of
Slippery Rock Financial Corporation for the periods ended March 31, 2004 and
2003, as indicated in our report dated April 15, 2004; because we did not
perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which was included in your
Quarterly Report on Form 10-Q for the quarter ended March 31, 2004 is being
incorporated by reference in the Registration Statement (Form S-4) of F.N.B.
Corporation for the registration of 4,250,000 shares of its common stock.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.


/s/ S.R. Snodgrass, A.C.