EXHIBIT 23 - CONSENT OF KPMG LLP


                          INDEPENDENT AUDITORS' CONSENT



   The Board of Directors
   Tompkins County Trustco, Inc.



   We consent to incorporation  by reference in the  Registration  Statement No.
   333-00146 on Form S-8 of Tompkins  County  Trustco,  Inc. of our report dated
   January 22, 1999,  relating to the  consolidated  statements  of condition of
   Tompkins  County  Trustco,  Inc.  as of December  31, 1998 and 1997,  and the
   related  consolidated  statements of income,  changes in shareholders' equity
   and comprehensive  income,  and cash flows for each of the years in the three
   year period ended December 31, 1998,  which report has been  incorporated  by
   reference  in the  December  31, 1998 annual  report on Form 10-K of Tompkins
   County Trustco, Inc.


   /s/ KPMG LLP

   Syracuse, New York
   March 26, 1999