<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>7
<FILENAME>0007.txt
<DESCRIPTION>CONSENT OF PRICEWATERHOUSECOOPERS LLP
<TEXT>

<PAGE>

                                                                    Exhibit 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

   We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 of Community Bank System, Inc. of our report dated
January 29, 2000 relating to the financial statements, which appears in
Community Bank System, Inc.'s Annual Report on Form 10-K for the year ended
December 31, 1999. We also consent to the reference to us under the heading
"Experts" in such Registration Statement.

                                          /s/ PricewaterhouseCoopers LLP

Syracuse, New York
February 1, 2001
</TEXT>
</DOCUMENT>