EXHIBIT 23(c)

                          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.
Derby, Connecticut


We consent to the incorporation by reference in the registration statement on
Form S-8 (No. 33-53803) of the DS Bancor, Inc. 1994 Stock Option Plan of our
report dated February 23, 1996 relating to the consolidated statements of
position of DS Bancor, Inc. and Subsidiary as of December 31, 1995 and the
related consolidated statements of earnings, stockholders' equity and cash flows
for each of the three years in the period ended December 31, 1995, which report
appears in the December 31, 1995 annual report on Form 10-K of DS Bancor, Inc.
and Subsidiary.




                                                  Friedberg, Smith & Co., P.C.



Bridgeport, Connecticut
March 18, 1996