EXHIBIT 23

                         Independent Auditors' Consent



The Board of Directors
Finger Lakes Bancorp, Incl:

We consent to the incorporation by reference in the Registration Statement
No. 333-63404 on Form S-8 of Finger Lakes Bancorp, Inc. of our reported dated
January 15, 2002, with respect to the consolidated statements of financial
condition of Finger Lakes Bancorp, Inc. and subsidiary as of December 31, 2001
and 2000, and the related consolidated statements of income, stockholders'
equity, and cash flows for each of the years in the three-year period ended
December 31, 2001, which report appears in the December 31, 2001 Annual Report
on Form 10-K of Finger Lakes Bancorp, Inc.



                                   /s/ KPMG LLP
                                   ---------------------------


March 26, 2002
Syracuse, New York