1
                                                                    EXHIBIT 23.4

                     CONSENT OF HACKER, JOHNSON & SMITH PA
                              INDEPENDENT AUDITORS


         We consent to the incorporation by reference use of our report dated
January 14, 2000 relating to the consolidated balance sheets as of December 31,
1999 and 1998 and the related consolidated statements of earnings, changes in
stockholders' equity and cash flows for each of the years in the three-year
period ended December 31, 1999, to the use of our report dated October 13, 2000
relating to the condensed consolidated balance sheet as of September 30, 2000
and the related condensed consolidated statements of earnings for the three- and
nine-month periods ended September 30, 2000 and 1999, and the condensed
consolidated statement of stockholders' equity for the nine month period ended
September 30, 2000 and cash flows for the nine-month periods ended September 30,
2000 and 1999, and to the use of our name under the caption of "Experts," in the
Registration Statement of Form S-4 of F.N.B. Corporation for the registration of
2,218,593 shares of its common stock.


/s/ Hacker, Johnson & Smith PA
--------------------------------

HACKER, JOHNSON & SMITH PA
Tampa, Florida
February 5, 2001