EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Form 8-K/A dated July
1, 2000 of NBT Bancorp Inc.,  reporting the completion of the merger between NBT
Bancorp Inc. and Pioneer  American  Holding  Company  Corp.  of our report dated
January 21, 2000,  relating to the financial  statements  of BSB Bancorp,  Inc.,
which appears in the 1999 Annual Report to Shareholders which is incorporated by
reference  in its  Annual  Report on Form 10-K for the year ended  December  31,
1999.

/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Syracuse, New York

July 21, 2000