-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 CJz1pcK8JPsrM8/gS/nWN6qIJWmT0G+Q+5W38ehn/Pw0E58w7MTGWJjH1/GRD1ip
 Ni8CMoiGl2WlSQgtXffWCw==

<SEC-DOCUMENT>0000093451-03-000016.txt : 20030801
<SEC-HEADER>0000093451-03-000016.hdr.sgml : 20030801
<ACCEPTANCE-DATETIME>20030801122056
ACCESSION NUMBER:		0000093451-03-000016
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20030731
FILED AS OF DATE:		20030801

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STERLING BANCORP
		CENTRAL INDEX KEY:			0000093451
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				132565216
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		650 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019-6108
		BUSINESS PHONE:		212-757-3300

	MAIL ADDRESS:	
		STREET 1:		650 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019-6108

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STANDARD PRUDENTIAL CORP /NEW/
		DATE OF NAME CHANGE:	19781210

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STANDARD PRUDENTIAL UNITED CORP
		DATE OF NAME CHANGE:	19681125

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			ABRAMS ROBERT
		CENTRAL INDEX KEY:			0001237424

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-05273
		FILM NUMBER:		03817048

	BUSINESS ADDRESS:	
		STREET 1:		STROOCK & STROOCK & LAVANLLP
		STREET 2:		180 MAIDEN LANE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			100384982

	MAIL ADDRESS:	
		STREET 1:		180 MAIN LANE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			100384982
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>abr34.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType>
	<periodOfReport>2003-07-31</periodOfReport>
	<notSubjectToSection16>0</notSubjectToSection16>
    <issuer>
        <issuerCik>0000093451</issuerCik>
        <issuerName>STERLING BANCORP</issuerName>
        <issuerTradingSymbol>STL</issuerTradingSymbol>
	</issuer>
	<reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001237424</rptOwnerCik>
            <rptOwnerName>ABRAMS ROBERT</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>650 FIFTH AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2>4TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10019</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
			<isDirector>1</isDirector>
			<isOfficer>0</isOfficer>
			<isTenPercentOwner>0</isTenPercentOwner>
			<isOther>0</isOther>
		</reportingOwnerRelationship>
	</reportingOwner>
	<nonDerivativeTable>
		<nonDerivativeHolding>
			<securityTitle>
				<value>Common Stock</value>
			</securityTitle>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>151</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</nonDerivativeHolding>
	</nonDerivativeTable>
	<derivativeTable>
		<derivativeTransaction>
			<securityTitle>
				<value>Non-qualified Stock Option (right to buy)</value>
			</securityTitle>
			<conversionOrExercisePrice>
				<value>29.55</value>
			</conversionOrExercisePrice>
			<transactionDate>
				<value>2003-07-31</value>
			</transactionDate>
			<deemedExecutionDate>
			</deemedExecutionDate>
			<transactionCoding>
				<transactionFormType>4</transactionFormType>
				<transactionCode>A</transactionCode>
				<equitySwapInvolved>0</equitySwapInvolved>
			</transactionCoding>
			<transactionAmounts>
				<transactionShares>
					<value>2904</value>
				</transactionShares>
				<transactionPricePerShare>
					<value>29.55</value>
				</transactionPricePerShare>
				<transactionAcquiredDisposedCode>
					<value>A</value>
				</transactionAcquiredDisposedCode>
			</transactionAmounts>
			<exerciseDate>
				<value>2004-07-31</value>
				<footnoteId id="F1"/>
			</exerciseDate>
			<expirationDate>
				<value>2008-07-31</value>
			</expirationDate>
			<underlyingSecurity>
				<underlyingSecurityTitle>
					<value>Common Stock</value>
				</underlyingSecurityTitle>
				<underlyingSecurityShares>
					<value>2904</value>
				</underlyingSecurityShares>
			</underlyingSecurity>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>2904</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</derivativeTransaction>
		<derivativeHolding>
			<securityTitle>
				<value>Non-qualified Stock Options (right to buy)</value>
			</securityTitle>
			<conversionOrExercisePrice>
				<value>13.63</value>
			</conversionOrExercisePrice>
			<exerciseDate>
				<value>1999-04-30</value>
				<footnoteId id="F1"/>
			</exerciseDate>
			<expirationDate>
				<value>2004-04-30</value>
			</expirationDate>
			<underlyingSecurity>
				<underlyingSecurityTitle>
					<value>Common Stock</value>
				</underlyingSecurityTitle>
				<underlyingSecurityShares>
					<value>3049</value>
				</underlyingSecurityShares>
			</underlyingSecurity>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>3049</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</derivativeHolding>
		<derivativeHolding>
			<securityTitle>
				<value>Non-qualified Stock Options (right to buy)</value>
			</securityTitle>
			<conversionOrExercisePrice>
				<value>12.48</value>
			</conversionOrExercisePrice>
			<exerciseDate>
				<value>1999-06-30</value>
				<footnoteId id="F1"/>
			</exerciseDate>
			<expirationDate>
				<value>2004-06-30</value>
			</expirationDate>
			<underlyingSecurity>
				<underlyingSecurityTitle>
					<value>Common Stock</value>
				</underlyingSecurityTitle>
				<underlyingSecurityShares>
					<value>3049</value>
				</underlyingSecurityShares>
			</underlyingSecurity>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>3049</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</derivativeHolding>
		<derivativeHolding>
			<securityTitle>
				<value>Non-qualified Stock Options (right to buy)</value>
			</securityTitle>
			<conversionOrExercisePrice>
				<value>10.86</value>
			</conversionOrExercisePrice>
			<exerciseDate>
				<value>2000-06-30</value>
				<footnoteId id="F1"/>
			</exerciseDate>
			<expirationDate>
				<value>2005-06-30</value>
			</expirationDate>
			<underlyingSecurity>
				<underlyingSecurityTitle>
					<value>Common Stock</value>
				</underlyingSecurityTitle>
				<underlyingSecurityShares>
					<value>9002</value>
				</underlyingSecurityShares>
			</underlyingSecurity>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>9002</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</derivativeHolding>
		<derivativeHolding>
			<securityTitle>
				<value>Non-qualified Stock Options (right to buy)</value>
			</securityTitle>
			<conversionOrExercisePrice>
				<value>23.19</value>
			</conversionOrExercisePrice>
			<exerciseDate>
				<value>2001-06-29</value>
				<footnoteId id="F1"/>
			</exerciseDate>
			<expirationDate>
				<value>2006-06-29</value>
			</expirationDate>
			<underlyingSecurity>
				<underlyingSecurityTitle>
					<value>Common Stock</value>
				</underlyingSecurityTitle>
				<underlyingSecurityShares>
					<value>6098</value>
				</underlyingSecurityShares>
			</underlyingSecurity>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>6098</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</derivativeHolding>
		<derivativeHolding>
			<securityTitle>
				<value>Non-qualified Stock Options (right to buy)</value>
			</securityTitle>
			<conversionOrExercisePrice>
				<value>21.57</value>
			</conversionOrExercisePrice>
			<exerciseDate>
				<value>2001-07-31</value>
				<footnoteId id="F1"/>
			</exerciseDate>
			<expirationDate>
				<value>2006-07-31</value>
			</expirationDate>
			<underlyingSecurity>
				<underlyingSecurityTitle>
					<value>Common Stock</value>
				</underlyingSecurityTitle>
				<underlyingSecurityShares>
					<value>2904</value>
				</underlyingSecurityShares>
			</underlyingSecurity>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>2904</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</derivativeHolding>
		<derivativeHolding>
			<securityTitle>
				<value>Non-qualified Stock Options (right to buy)</value>
			</securityTitle>
			<conversionOrExercisePrice>
				<value>29.76</value>
			</conversionOrExercisePrice>
			<exerciseDate>
				<value>2002-06-28</value>
				<footnoteId id="F1"/>
			</exerciseDate>
			<expirationDate>
				<value>2007-06-28</value>
			</expirationDate>
			<underlyingSecurity>
				<underlyingSecurityTitle>
					<value>Common Stock</value>
				</underlyingSecurityTitle>
				<underlyingSecurityShares>
					<value>6098</value>
				</underlyingSecurityShares>
			</underlyingSecurity>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>6098</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</derivativeHolding>
		<derivativeHolding>
			<securityTitle>
				<value>Non-qualified Stock Options (right to buy)</value>
			</securityTitle>
			<conversionOrExercisePrice>
				<value>24.89</value>
			</conversionOrExercisePrice>
			<exerciseDate>
				<value>2002-07-31</value>
				<footnoteId id="F1"/>
			</exerciseDate>
			<expirationDate>
				<value>2007-07-31</value>
			</expirationDate>
			<underlyingSecurity>
				<underlyingSecurityTitle>
					<value>Common Stock</value>
				</underlyingSecurityTitle>
				<underlyingSecurityShares>
					<value>2904</value>
				</underlyingSecurityShares>
			</underlyingSecurity>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>2904</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</derivativeHolding>
		<derivativeHolding>
			<securityTitle>
				<value>Non-qualified Stock Options (right to buy)</value>
			</securityTitle>
			<conversionOrExercisePrice>
				<value>27.89</value>
			</conversionOrExercisePrice>
			<exerciseDate>
				<value>2004-06-30</value>
			</exerciseDate>
			<expirationDate>
				<value>2008-06-30</value>
			</expirationDate>
			<underlyingSecurity>
				<underlyingSecurityTitle>
					<value>Common Stock</value>
				</underlyingSecurityTitle>
				<underlyingSecurityShares>
					<value>3000</value>
				</underlyingSecurityShares>
			</underlyingSecurity>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>3000</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</derivativeHolding>
	</derivativeTable>
	<footnotes>
		<footnote id="F1">Non-qualified stock options become exercisable in installments over a four year period, commencing on the first anniversary of the grant for a term of five years from the date of grant (first exercisable date listed).</footnote>
	</footnotes>
	<remarks>
	</remarks>
	<ownerSignature>
		<signatureName>/s/ Abrams, Robert </signatureName>
		<signatureDate>2003-08-01</signatureDate>
	</ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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