EXHIBIT 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors
Sterling Bancorp:

We consent to incorporation by reference in the Registration  Statements on Form
S-8 (No.333-97009) and Form S-3 (No.333-82296) of Sterling Bancorp of our report
dated March 29, 2005  relating to the  consolidated  balance  sheets of Sterling
Bancorp  and  subsidiaries  as of December  31,  2004 and 2003,  and the related
consolidated   statements   of   income,   comprehensive   income,   changes  in
shareholders'  equity  and cash  flows for each of the  years in the  three-year
period ended December 31, 2004, and the consolidated  statements of condition of
Sterling  National Bank as of December 31, 2004 and 2003 which report appears in
the annual  report on Form 10-K of Sterling  Bancorp.  Our report  refers to the
restatement of the Company's 2003 and 2002 consolidated financial statements, as
more fully described in Note 2 to the consolidated financial statements.


/s/ KPMG LLP

New York, New York
March 31, 2005


                                    PAGE 80