LETTERHEAD] February 24, 2000 Mr. John C. Millman President Sterling Bancorp 430 Park Avenue New York, New York 10022 Dear Mr. Millman: This will confirm the following amendment to your employment agreement, dated February 19, 1993 (as amended,...

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                                                              Exhibit 10 (ix)(b)

                                  [LETTERHEAD]



                                February 24, 2000





Xx. Xxxx X. Xxxxxxx
President
Xxxxxxxx Xxxxxxx
000 Xxxx Xxxxxx
Xxx Xxxx, Xxx Xxxx 00000

Dear Xx. Xxxxxxx:

This will confirm the following amendment to your employment agreement, dated
February 19, 1993 (as amended, February 14, 1995, February 8, 1996, February 28
1997, February 19, 1998, May 22, 1998 and March 9, 1999), with our Company:

         The date in the third line of Paragraph 1 (captioned "Term") is amended
         to December 31, 2002.

The foregoing amendment was recommended by the Compensation Committee and was
approved by the Board of Directors at its February 17, 2000 meeting.

Kindly sign and return the enclosed copy to the Company in order to confirm your
understanding and acceptance of the foregoing amendment.

                                      Sincerely,

                                      STERLING BANCORP


                                      By: /s/ Xxxxxxx Xxxxxxx
                                          -----------------------------------
                                          Executive Vice President


Agreed:

/s/ Xxxx X. Xxxxxxx
-----------------------------
    Xxxx X. Xxxxxxx