EXHIBIT 23

                        CONSENT OF INDEPENDENT REGISTERED
                             PUBLIC ACCOUNTING FIRM

The Board of Directors
Sterling Bancorp:

We consent to the  incorporation by reference in the Registration  Statements on
Form S-8 (No.  333-97009 and No.  333-72294) of Sterling  Bancorp of our reports
dated  March 15,  2006,  with  respect  to the  consolidated  balance  sheets of
Sterling  Bancorp and  subsidiaries  as of December 31, 2005,  and 2004, 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, 2005, and the consolidated  statements of condition of
Sterling  National  Bank and  subsidiaries  as of  December  31,  2005 and 2004,
management's  assessment of the effectiveness of internal control over financial
reporting as of December 31, 2005 and the effectiveness of internal control over
financial  reporting  as of  December  31,  2005,  which  reports  appear in the
December 31, 2005 annual report on Form 10-K of Sterling Bancorp.

/s/ KPMG LLP

New York, New York
March 16, 2006

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