Exhibit 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

                                                                   June 27, 2006

      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 27, 2006  appearing  in the Annual  Report on Form 11-K of  Community
Bank  System,  Inc.  401(k)  Employee  Stock  Ownership  Plan for the year ended
December 31, 2005.

                                                       /s/ Dannible & McKee, LLP

                                                       Dannible & McKee, LLP
                                                       Syracuse, New York