Exhibit 23




            Consent of Independent Registered Public Accounting Firm

The Board of Directors
Provident New York Bancorp:

We consent to the use of our reports dated December 11, 2006 with respect to (i)
the consolidated statements of financial condition of Provident New York Bancorp
and subsidiaries as of September 30, 2006 and 2005, and the related consolidated
statements of income,  changes in stockholders'  equity, and cash flows for each
of the  years in the  three-year  period  ended  September  30,  2006,  and (ii)
management's  assessment of the effectiveness of internal control over financial
reporting as of September  30, 2006 and the  effectiveness  of internal  control
over financial  reporting as of September 30, 2006,  which reports appear in the
September 30, 2006 Annual Report on Form 10-K of Provident New York Bancorp.


/s/ KPMG LLP


New York, New York
December 11, 2006