EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statements  on Form S-8 (Nos.  33-98202,  333-3878  and  333-85639)  of Flushing
Financial  Corporation  of our report dated  January 22,  2002,  relating to the
consolidated  financial  statements,  which  appears  in the  Annual  Report  to
Stockholders, which is incorporated in this Annual Report on Form 10-K.


/S/ PRICEWATERHOUSECOOPERS LLP


New York, New York

March 29, 2002