<PAGE> 1
EXHIBIT 23 CONSENT OF KPMG LLP
<PAGE> 2
INDEPENDENT AUDITORS' CONSENT
Board of Directors
Roslyn Bancorp, Inc.:
We consent to incorporation by reference in the Registration Statement for the
Benefit Restoration Plan of The Roslyn Saving Bank on Form S-8 of Roslyn
Bancorp, Inc. of our report dated January 25, 2000, relating to the consolidated
statements of financial condition of Roslyn Bancorp, Inc., and subsidiaries as
of December 31, 1999 and 1998, and the related consolidated statements of
income, changes in stockholders' equity and cash flows for each of the years in
the three-year period ended December 31, 1999, which report has been
incorporated by reference in the December 31, 1999 annual report on Form 10-K of
Roslyn Bancorp, Inc.
/s/ KPMG LLP
Melville, New York
November 7, 2000
