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Exhibit 23
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CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated January 21, 2000 relating to the
financial statements of BSB Bancorp, Inc., which appears in BSB Bancorp's Annual
Report on Form 10-K for the year ended December 31, 1999.
We also consent to the incorporation by reference in this Registration
Statement of our report dated April 28, 2000 relating to the financial
statements, which appears in the Annual Report of the BSB Bank & Trust Company
401(k) Savings Plan in RSI Retirement Trust on Form 11-K for the year ended
December 31, 1999.
/s/ PricewaterhouseCoopers LLP
Syracuse, New York
August 1, 2000
