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                                                                      Exhibit 23






             CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



The Shareholders and Board of Directors
Sterling Bancorp:

We consent to the incorporation by reference in the Registration Statements on
Form S-8 (Nos. 033-64710, 333-27473 and 333-63665) of Sterling Bancorp of our
report dated January 20, 1999, with respect to the consolidated balance sheets
of Sterling Bancorp and subsidiaries as of December 31, 1998 and 1997, the
related consolidated statements of income, comprehensive income, changes in
stockholders' equity and cash flows for each of the years in the three-year
period ended December 31, 1998 and the consolidated statements of condition of
Sterling National Bank as of December 31, 1998 and 1997, which report is
included in the annual report on Form 10-K of Sterling Bancorp as of and for the
year ended December 31, 1998.



/s/ KPMG LLP

New York, New York
March 26, 1999