Exhibit 32

                                 CERTIFICATIONS

      Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (Subsections (a)
and (b) of Section 1350, Chapter 63 of Title 18, United States Code)

      Pursuant to section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a)
and (b) of section 1350, chapter 63 of Title 18, United States Code), the
undersigned officer of Sterling Bancorp, a New York corporation (the "Company"),
hereby certifies that:

      The Annual Report on Form 10-K for the year ended December 31, 2003 (the
"Report") of the Company fully complies with the requirements of section 13(a)
or 15(d) of the Securities Exchange Act of 1934 and information contained in the
Report fairly presents, in all material respects, the financial condition and
results of operations of the Company.

Dated: 3/12/04                      /s/ Louis J. Cappelli
                                    ----------------------------------
                                    Name:  Louis J. Cappelli
                                    Title: Chairman and Chief Executive Officer

      Pursuant to section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a)
and (b) of section 1350, chapter 63 of Title 18, United States Code), the
undersigned officer of Sterling Bancorp, a New York corporation (the "Company"),
hereby certifies that:

      The Annual Report on Form 10-K for the year ended December 31, 2003 (the
"Report") of the Company fully complies with the requirements of section 13(a)
or 15(d) of the Securities Exchange Act of 1934 and information contained in the
Report fairly presents, in all material respects, the financial condition and
results of operations of the Company.

Dated: 3/12/04                      /s/ John W. Tietjen
                                    ----------------------------------------
                                    Name:   John W. Tietjen
                                    Title:  Executive Vice President,
                                    Treasurer and Chief Financial Officer

      The foregoing certifications are being furnished solely pursuant to
section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a) and (b) of
section 1350, chapter 63 of title 18, United States Code) and are not being
filed as part of the Report or as a separate disclosure document.