EXHIBIT 23

                              Consent of KPMG LLP



                                      II-36
                                                                  March 25, 2003

INDEPENDENT AUDITORS' CONSENT
-----------------------------


The Board of Directors
NBT Bancorp Inc.:


We consent to incorporation by reference in the registration statements on Forms
S-3  (File  Nos.  33-12247  and  333-40192)  and Forms S-8 (File Nos. 333-67615,
333-71830, 333-32842, 333-44714, 333-72772, 333-73038, 333-66472, and 333-97995)
of  NBT  Bancorp  Inc.  of  our  report  dated January 27, 2003, relating to the
consolidated  balance sheets of NBT Bancorp Inc. and subsidiaries as of December
31,  2002  and  2001,  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, 2002, which report appears in the
December 31, 2002 annual report on Form 10-K. Our report refers to the Company's
adoption  of  changes  in  accounting  for goodwill and other intangible assets.


                                                                        KPMG LLP

Albany, New York
March 25, 2003