Exhibit
23.1
Consent of Independent
Registered Public Accounting Firm
The Board
of Directors
NBT
Bancorp Inc.:
We
consent to the use of our reports dated February 28, 2008, with respect to the
consolidated balance sheets of NBT Bancorp Inc. and subsidiaries as of December
31, 2007 and 2006, and the related consolidated statements of income, changes in
stockholders’ equity, cash flows and comprehensive income for each of the years
in the three-year period ended December
31, 2007, and the effectiveness of internal control over financial reporting as
of December 31, 2007, incorporated by reference in this Registration Statement
on Form S-8 of NBT Bancorp Inc. related to the registration of shares for the
2008 Omnibus Incentive Plan.
/s/ KPMG
LLP
Albany,
New York
May 16,
2008