EXHIBIT 23

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 333-58428) of Southside Bancshares, Inc. of our
report dated March 4, 2004 relating to the financial statements, which appears
in this Form 10-K.

/s/ PRICEWATERHOUSECOOPERS LLP


PricewaterhouseCoopers LLP
Dallas, Texas
March 9, 2004