EXHIBIT 8.3

                [LETTERHEAD OF FERGUSON & COMPANY APPEARS HERE]


                                 MARCH 6, 1998


BOARD OF DIRECTORS
NORTHFIELD FEDERAL SAVINGS
1844 EAST JOPPA ROAD
BALTIMORE, MARYLAND 21234

                    PLAN OF CONVERSION, SUBSCRIPTION RIGHTS
                    ---------------------------------------

DEAR DIRECTORS:

     Terms used in this letter not otherwise defined herein have the same 
meanings for such terms in the Plan of Conversion adopted by the Board of 
Directors of Northfield Federal Savings ("Northfield" or the "Bank"), under 
which the Bank will convert from a mutual savings association to a stock savings
association and issue all of the Bank's stock to Northfield Bancorp, Inc. (the 
"Holding Company"). Simultaneously, the Holding Company will issue shares of 
common stock.

     We understand that in accordance with the Plan of Conversion, Subscription 
Rights to purchase shares of Common Stock in the Holding Company are to be 
issued to (1) Eligible Account Holders, (2) The Bank's tax qualified employee 
plans, (3) Supplemental Eligible Account Holders, and (4) Other Members. Based 
solely upon our observation that the Subscription Rights will be available to 
such parties without cost, will be legally non-transferable and of short 
duration, and will afford such parties the right only to purchase shares of 
Common Stock at the same price to be paid by members of the general public in 
the Community Offering, but without undertaking any independent investigation of
state or federal laws or the position of the Internal Revenue Service with 
respect to such issue, in our opinion:

     (1)  the Subscription Rights will have no ascertainable market value; and

     (2)  the price at which the Subscription Rights are exercisable will not be
          more or less than the pro forma market value of the shares upon
          issuance.

     Changes in the local and national economy, the legislative and regulatory 
environment, the stock market, interest rates and other external forces (e.g., 
natural disasters or significant global events) occur from time to time and may 
materially affect the value of thrift stocks as a whole or the Holding 
Company's value. Accordingly, no assurance can be given that persons who 
subscribe to shares of Common Stock in the Conversion will thereafter be able to
sell such shares at the same price paid in the Subscription Offering.

                                        Sincerely,


                                        /s/ Robin L. Fussell


                                        Robin L. Fussell
                                        Principal