EXHIBIT 23.2
CONSENT OF INDEPENDENT AUDITORS
The Board of Directors
Pioneer American Holding Company Corp.
We consent to incorporation by reference in the registration statement on Form
S-3 of NBT Bancorp Inc., related to the registration of shares on behalf of and
for Mr. David T. Griffith, filed by NBT Bancorp Inc. under the Securities Act of
1933, of our audit report dated January 21, 2000, relating to the consolidated
balance sheets of Pioneer American Holding Company Corp. and subsidiary as of
December 31, 1999 and 1998, and the related consolidated statements of
operations, changes in stockholders' equity, and cash flows 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 Pioneer American Holding
Company Corp., and to the reference to our firm under the heading "Experts" in
the Prospectus.
/s/ KPMG LLP
KPMG LLP
Philadelphia, Pennsylvania
June 26, 2000
