EXHIBIT 23(b)

                          FRIEDBERG, SMITH & CO., P.C.
                          CERTIFIED PUBLIC ACCOUNTANTS
                                 855 MAIN STREET
                              BRIDGEPORT, CT  06604
                              Phone (203) 366-5876
                               Fax (203) 366-1924


                       CONSENT OF INDEPENDENT ACCOUNTANTS



The Board of Directors
DS Bancor, Inc.

We consent to incorporation by reference in the Post-Effective Amendment No. 1
on Form S-8 to the Registration Statement on Form S-4 (No. 33-71206) of DS
Bancor, Inc. of our report dated February 23, 1996 relating to the consolidated
statements of condition of DS Bancor, Inc. and Subsidiary as of December 31,
1995 and 1994, and the related consolidated statements of earnings,
stockholders' equity and cash flows for each of the years in the three-year
period ended December 31, 1995, which report appears in the December 31, 1995
annual report to shareholders of DS Bancor, Inc. which is incorporated by
reference in the annual report on Form 10-K of DS Bancor, Inc. for the year
ended December 31, 1995.




                                                  Friedberg, Smith & Co., P.C.



Bridgeport, Connecticut
March 18, 1996