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                                                                  EXHIBIT 99.1
PRICE WATERHOUSE, LLP

                   REPORT OF INDEPENDENT ACCOUNTANTS



To the Shareholders and Board of Directors of WesBanco, Inc.

     In our opinion, based on our audits and the report of other
auditors, the accompanying consolidated balance sheets and the related
consolidated statements of income, of changes in shareholders' equity and
cash flows present fairly, in all material respects, the financial
position of WesBanco, Inc., and its subsidiaries (the Corporation) at
December 31, 1994 and 1993, and the results of its operations and its
cash flows for each of the three years in the period ended December 31,
1994, in conformity with generally accepted accounting principles.  These
financial statements are the responsibility of the Corporation's
management; our responsibility is to express an opinion on these
financial statements based on our audits.  We did not audit the financial
statements of First Fidelity Bancorp, Inc. for 1993 and 1992, which
statements reflect total assets of $307,965,000 at December 31, 1993, and
net interest income of $13,913,000 and $14,013,000 for the years ended
December 1993 and 1992, respectively.  Those statements were audited by
other auditors whose report thereon has been furnished to us, and our
opinion expressed herein, insofar as it relates to the amounts included
for First Fidelity Bancorp, Inc. for 1993 and 1992, is based solely on
the report of the other auditors.  We conducted our audits of the
consolidated statements in accordance with generally accepted auditing
standards, which require that we plan and perform the audits to obtain
reasonable assurance about whether the financial statements are free of
material misstatement.  An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the financial
statements, assessing the accounting principles used and significant
estimates made by management, and evaluating the overall financial
statement presentation.  We believe that our audits and the report of
other auditors provide a reasonable basis for the opinion expressed
above.

     As discussed in Note 5, Note 18 and Note 16, the Corporation adopted
Statement of Financial Accounting Standards (SFAS) No. 115, "Accounting
for Certain Investments in Debt and Equity Securities," SFAS No. 109,
"Accounting for Income Taxes," and SFAS No. 106, "Employers' Accounting
for Postretirement Benefits Other Than Pensions," during 1994, 1993 and
1992, respectively.


/s/ Price Waterhouse, LLP

Price Waterhouse, LLP
600 Grant Street
Pittsbugh, Pennsylvania  15219

January 19, 1995

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