exhibit23.htm

We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 (No.333-119887, 333-119590, 333-61916, 3333-61672, 3333-17011, 333-16635, 033-60607) of Community Bank System, Inc. of our report dated June 26, 2008, appearing in the Annual Report on Form 11-K of Community Bank System, Inc. 401(k) Employee Stock Ownership Plan for the years ended December 31, 2007 and 2006.