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EXHIBIT 23.2
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Independent Auditors' Consent
The Board of Directors
Finger Lakes Financial Corp.:
We consent to the use of our independent auditors' report dated January 24,
2000, except for notes 1 and 13, which are as of August 22, 2000, on the
consolidated statements of financial condition of Finger Lakes Financial Corp.
and subsidiaries as of December 31, 1999 and 1998, and the related consolidated
statements of income, stockholders' equity, and cash flows for each of the years
in the three-year period ended December 31, 1999 included herein, and to the
references to our firm under the headings "The Conversion - Tax Aspects" and
"Experts" in the prospectus.
/s/ KPMG LLP
August 22, 2000
Syracuse, New York
