Exhibit 23.2

                              ACCOUNTANT'S CONSENT

   We consent to incorporation by reference in the Registration Statement on
Form S-4 (Pre-Effective Amendment No. 2) of Queens County Bancorp, Inc. of our
report dated January 27, 2000, relating to the consolidated statements of
financial condition of Haven Bancorp, Inc. and subsidiaries as of December 31,
1999 and 1998, 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 December 31, 1999, which report is incorporated by reference in
the 1999 Annual Report on Form 10-K/A filed by Haven Bancorp, Inc. with the
Securities and Exchange Commission, and to the reference to our firm under the
heading "Experts" in the prospectus which is a part of the Registration
Statement.

                                        /s/ KPMG LLP
October 11, 2000