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                          Independent Auditors' Consent


The Stockholders and the
   Board of Directors of
   JSB Financial, Inc.:


We consent to incorporation  by reference in the  Registration  Statements (Nos.
33-37217,  33-36491  and  33-36490)  on Form S-8 of JSB  Financial,  Inc. of our
report  dated  January 28,  1999,  relating to the  consolidated  statements  of
financial  condition of JSB  Financial,  Inc. and  subsidiary as of December 31,
1998 and 1997, and the related consolidated statements of operations, changes in
stockholders'  equity  and cash  flows for each of the  years in the  three-year
period ended December 31, 1998, which report is incorporated by reference to the
December 31, 1998 Annual Report on Form 10-K of JSB Financial, Inc.



                                    KPMG LLP


Melville, New York
March 29, 1999