EXHIBIT 23






                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS








We hereby consent to the incorporation by reference in the registration
statement on Form S-8 (File No. 339-2138) of BSB Bancorp, Inc. relating to the
financial statements, of our report dated January 25, 2002 which appears in the
Annual Report to Shareholders, which is incorporated in this Annual Report on
Form 10-K.

/s/ PricewaterhouseCoopers LLP
Syracuse, N.Y.
March 27, 2002