EXHIBIT
23
|
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM
|
The Board
of Directors
NBT
Bancorp Inc.:
We
consent to incorporation by reference in the Registration Statements on Form S-3
(File No. 33-12247) and Forms S-8 (File Nos. 333-71830, 333-73038, 333-66472,
333-97995, 333-107479, 333-107480, 333-127098, 333-139956 and 333-150956) of NBT
Bancorp Inc. of our reports dated February 27, 2009, with respect to the
consolidated balance sheets of NBT Bancorp Inc. and subsidiaries as of December
31, 2008 and 2007, 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, 2008, and the effectiveness of
internal control over financial reporting as of December 31, 2008, which reports
appear in the December 31, 2008 annual report on Form 10-K of NBT Bancorp
Inc.
/s/ KPMG
LLP
Albany,
New York
February
27, 2009