EXHIBIT 23

                               CONSENT OF KPMG LLP



                                                                      Exhibit 23

            Consent of Independent Registered Public Accounting Firm

The Board of Directors
Sound Federal Bancorp, Inc.:

We consent to incorporation by reference in the Registration  Statements on Form
S-8 (Nos.  333-93215  and  333-112816)  of our  reports  dated June 8, 2006 with
respect to (i) the consolidated  balance sheets of Sound Federal  Bancorp,  Inc.
and  subsidiary  as of March 31,  2006 and 2005,  and the  related  consolidated
statements of income,  changes in stockholders'  equity, and cash flows for each
of  the  years  in  the  three-year  period  ended  March  31,  2006,  and  (ii)
management's  assessment of the effectiveness of internal control over financial
reporting as of March 31, 2006 and the  effectiveness  of internal  control over
financial  reporting as of March 31, 2006, which reports appear in the March 31,
2006 Annual Report on Form 10-K of Sound Federal Bancorp, Inc.

/s/ KPMG LLP

Stamford, Connecticut
June 13, 2006