INDEPENDENT ACCOUNTANTS' CONSENT




The Board of Directors
First Sentinel Bancorp, Inc.:


We consent to incorporation  by reference in the Registration  Statement on Form
S-8,  relating to First Sentinel  Bancorp,  Inc.'s 1986 Acquisition Stock Option
Plan, 1993 Acquisition Stock Option Plan and 1997 Acquisition Stock Option Plan,
and the Registration  Statement on Form S-8, relating to First Sentinel Bancorp,
Inc.'s 1998 Stock-Based  Incentive Plan, 1996 Omnibus Incentive Plan, 1992 Stock
Option Plan for Outside Directors,  and the 1992 Incentive Stock Option Plan, of
our report dated January 19, 2001,  relating to the  consolidated  statements of
financial  condition of First  Sentinel  Bancorp,  Inc. and  Subsidiaries  as of
December 31, 2000 and 1999 and the related  consolidated  statements  of income,
stockholders'  equity,  and cash  flows for each of the years in the  three-year
period ended December 31, 2000, which report is incorporated by reference in the
December 31, 2000 Annual Report on Form 10-K of First Sentinel Bancorp, Inc.




                                            KPMG LLP




Short Hills, New Jersey
March 27, 2001