EXHIBIT 23.2
CONSENT OF INDEPENDENT AUDITOR
The Board of Directors
NBT Bancorp Inc.:
We consent to incorporation by reference in the registration statement
on Form S-8 of NBT Bancorp Inc. related to the registration of shares for the
Pioneer American Holding Company Corp. Stock Option Plan, as assumed by NBT
Bancorp Inc., filed by NBT Bancorp Inc. under the Securities Act of 1933 of our
audit report dated January 21, 2000, with respect to the consolidated balance
sheets of NBT Bancorp Inc. and subsidiary as of December 31, 1999 and 1998, and
the related consolidated statements of income, stockholders' equity, cash flows
and comprehensive income for each of the years in the three-year period ended
December 31, 1999 which report appears in the December 31, 1999 annual report on
Form 10-K of NBT Bancorp Inc., incorporated by reference herein.
We consent to incorporation by reference in the registration statement
on Form S-8 of NBT Bancorp Inc. related to the registration of shares for the
Pioneer American Holding Company Corp. Stock Option Plan, as assumed by NBT
Bancorp Inc., filed by NBT Bancorp Inc. under the Securities Act of 1933 of our
audit report dated March 10, 2000 with respect to the supplemental consolidated
balance sheets of NBT Bancorp Inc. and subsidiaries as of December 31, 1999 and
1998, and the related supplemental consolidated statements of income,
stockholders' equity, cash flows and comprehensive income for each of the years
in the three year period ended December 31, 1999 which report appears in the
Current Report on Form 8-K of NBT Bancorp Inc., dated March 31, 2000, filed by
NBT Bancorp Inc., incorporated by reference herein.
We consent to incorporation by reference in the registration statement
on Form S-8 of NBT Bancorp Inc. related to the registration of shares for the
Pioneer American Holding Company Corp. Stock Option Plan, as assumed by NBT
Bancorp Inc., filed by NBT Bancorp Inc. under the Securities Act of 1933 of our
audit report dated July 28, 2000, with respect to the supplemental consolidated
balance sheets of NBT Bancorp Inc. and subsidiaries as of December 31, 1999 and
1998, and the related supplemental consolidated statements of income,
stockholders' equity, cash flows and comprehensive income for each of the years
in the three-year period ended December 31, 1999 which report appears in the
Current Report on Form 8-K dated August 1, 2000, filed by NBT Bancorp Inc.,
incorporated by reference herein.
/s/ KPMG LLP
KPMG LLP
Syracuse, New York
August 28, 2000
