EXHIBIT 23

                     CONSENT OF BEARD MILLER COMPANY L.L.P.
                              INDEPENDENT AUDITORS

     We consent to the incorporation by reference in the Registration Statements
(on form S-3 and Form S-8) of Juniata Valley Financial Corp. of our report dated
January 18, 2002, with respect to the consolidated financial statements of
Juniata Valley Financial Corp. incorporated by reference in this Annual Report
(Form 10-K) for the year ended December 31, 2001.


                                          BEARD MILLER COMPANY L.L.P.


Harrisburg, Pennsylvania
March 20, 2002