Attached files

file filename
EX-31.2 - STERLING BANCORPi00056_ex31-2.htm
10-K - STERLING BANCORPi00056_sterling-10k.htm
EX-21 - STERLING BANCORPi00056_ex21.htm
EX-12 - STERLING BANCORPi00056_ex12.htm
EX-32 - STERLING BANCORPi00056_ex32.htm
EX-11 - STERLING BANCORPi00056_ex11.htm
EX-99.2 - STERLING BANCORPi00056_ex99-2.htm
EX-99.1 - STERLING BANCORPi00056_ex99-1.htm
EX-31.1 - STERLING BANCORPi00056_ex31-1.htm
EX-23.1 - STERLING BANCORPi00056_ex23-1.htm
EX-10 - STERLING BANCORPi00056_ex10iii-jb.htm
EX-10 - STERLING BANCORPi00056_ex10iii-ja.htm

EXHIBIT 23.2

CONSENT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM

The Board of Directors
Sterling Bancorp:

We consent to the incorporation by reference in (1) the Registration Statements on Form S-8 (No. 333-97009 and No. 333-72294), and (2) the Registration Statements on Form S-3 (No. 333-156880, No. 333-158115 and No. 333-171844) of Sterling Bancorp of our report dated March 13, 2009, except as to Note 1(t) which is as of February 25, 2010, with respect to the consolidated balance sheet of Sterling Bancorp and subsidiaries as of December 31, 2008, and the related consolidated statements of income, comprehensive income, changes in shareholders’ equity, and cash flows for the year ended December 31, 2008, which report appears in the December 31, 2010 Annual Report on Form 10-K of Sterling Bancorp.

/s/ KPMG LLP
New York, New York
February 25, 2011