EXHIBIT 23.3







            Consent of Independent Registered Public Accounting Firm
            --------------------------------------------------------




The Board of Directors
Provident Bancorp, Inc.:



We consent to the incorporation by reference in the registration statement on
Form S-4 to be filed by Provident Bancorp, Inc. of our report dated November 26,
2003, with respect to the consolidated statements of financial condition of
Provident Bancorp, Inc. as of September 30, 2003 and 2002, and the related
consolidated statements of earnings, changes in stockholders' equity, cash
flows, and comprehensive income for each of the years in the three-year period
ended September 30, 2003, and all related financial statement schedules, which
report appears in the September 30, 2003, annual report on Form 10-K of
Provident Bancorp, Inc.


/s/ KPMG LLP


New York, New York
August 13, 2004