Exhibit 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

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 16, 2005 relating to the financial statements of Community Bank
System, Inc. 401(k) Employee Stock Ownership Plan, which appears in this Form
11-K.


/s/ PricewaterhouseCoopers LLP

Syracuse, New York
June 28, 2005


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