EXHIBIT 23

                             Consent  of  KPMG  LLP









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


The  Board  of  Directors
NBT  Bancorp  Inc.:


We  consent to incorporation by reference in the registration statements on Form
S-3  (File  No.  33-12247)  and  Forms  S-8  (File  Nos.  333-71830,  333-73038,
333-66472,  333-97995, 333-72772, 333-107479 and 333-107480) of NBT Bancorp Inc.
of  our  report  dated  February  24, 2004, relating to the consolidated balance
sheets  of  NBT  Bancorp Inc. and subsidiaries as of December 31, 2003 and 2002,
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,  2003, which report appears in the December 31, 2003 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  12,  2004