We hereby consent to the incorporation by reference in Registration Statement on Form S-8 (No. 333-193545) of FNCB Bancorp, Inc. and Subsidiaries of our reports dated March 10, 2017, relating to the consolidated financial statements and the effectiveness of FNCB Bancorp, Inc. and Subsidiaries’ internal control over financial reporting, which appear in this Form 10-K.                                                       

/s/ Baker Tilly Virchow Krause, LLP                                                  

Wilkes-Barre, Pennsylvania
March 10, 2017