Exhibit 23-2
CONSENT OF INDEPENDENT ACCOUNTANTS
The Board of Directors
Financial Institutions, Inc.:
We consent to incorporation by reference in the registration statement on Form
S-8 of Financial Institutions, Inc. of our report dated January 24, 2000,
relating to the consolidated statements of financial condition of Financial
Institutions, Inc. and subsidiaries as of December 31, 1999, and 1998, and the
related consolidated statements of income, changes in shareholders' equity and
comprehensive income, 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 Financial Institutions, Inc.
/s/ KPMG LLP
Buffalo, New York
June 30, 2000
