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,  2004 (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: March 31, 2005                /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,  2004 (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: March 31, 2005            /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.


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