EXHIBIT 16

                           CNB FINANCIAL CORPORATION

                 Form 10-K For The Year Ended December 31, 2000

                               Change in Auditors


      CNB Financial Corporation filed a Form 8-K dated May 9, 2000 announcing
the engagement of Corwe, Chizek and Company, LLP as its independent auditors for
the fiscal year ended December 31, 2000.  The determination to replace Ernst &
Young, LLP was recommended by the audit committee and approved by the full board
of directors of the registrant.  There were no disagreements between the
registrant and Ernst & Young, LLP concerning accounting principles or practices,
financial statement disclosure, or auditing scope or procedure.  The Form 8-K is
incorporated herein by reference.