CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Pathfinder  Bancorp,  Inc.
Oswego,  New  York

We  hereby  consent  to  the  incorporation  by  reference  in  the Registration
Statement  on  Form S-8 (No. 33-53027) of Pathfinder Bancorp, Inc. of our report
dated  February 3, 2006, relating to the consolidated financial statements which
appear  in  this  Annual  Report  on  Form  10-K.


                                                /s/  BEARD  MILLER  COMPANY  LLP


Beard  Miller  Company  LLP
Harrisburg,  Pennsylvania
March  24,  2006