**EXHIBIT
      24**





**POWER
      OF ATTORNEY**





KNOW
      ALL
      MEN BY THESE PRESENTS, that each of the undersigned, being a director or officer
      of State Bancorp, Inc., a New York corporation (the "Company"), hereby
      constitutes and appoints Brian K. Finneran, Theresa DiVittorio and Mary Ann
      P.
      DiLorenzo, and each of them, his or her true and lawful attorney-in-fact and
      agent, with full power of substitution and resubstitution, for him or her and
      in
      his or her name, place and stead in any and all capacities, to sign one or
      more
      Annual Reports for the Company's fiscal year ended December 31, 2005, on Form
      10-K under the Securities Exchange Act of 1934, as amended, or such other form
      as any such attorney-in-fact may deem necessary or desirable, any amendments
      thereto, and all additional amendments thereto, each in such form as they or
      any
      one of them may approve, and to file the same with all exhibits thereto and
      other documents in connection therewith with the Securities and Exchange
      Commission, granting unto said attorneys-in-fact and agents, and each of them,
      full power and authority to do and perform each and every act and thing
      requisite and necessary to be done so that such Annual Report shall comply
      with
      the Securities Exchange Act of 1934, as amended, and the applicable Rules and
      Regulations adopted or issued pursuant thereto, as fully and to all intents
      and
      purposes as he or she might or could do in person, hereby ratifying and
      confirming all that said attorneys-in-fact and agents, or any of them or their
      substitute or resubstitute, may lawfully do or cause to be done by virtue
      hereof.





IN
      WITNESS WHEREOF, each of the undersigned has hereunto set his or her hand this
      28 day of February, 2006.





Date:2/28/06
            
            /s/
                Thomas F. Goldrick, Jr.Thomas
                F. Goldrick, Jr.Date:2/28/06
            
            /s/
                Thomas E. ChristmanThomas
                E. ChristmanDate:2/28/06
            
            /s/
                Arthur Dulik, Jr.Arthur
                Dulik, Jr.Date:2/28/06
            
            /s/
                K. Thomas LiawK.
                Thomas LiawDate:2/28/06
            
            /s/
                Gerard J. McKeonGerard
                J. McKeonDate:2/28/06
            
            /s/
                Richard W. MerzbacherRichard
                W. MerzbacherDate:2/28/06
            
            /s/
                Joseph F. MunsonJoseph
                F. MunsonDate:2/28/06
            
            /s/
                John F. PiccianoJohn
                F. PiccianoDate:2/28/06
            
            /s/
                Daniel T. RoweDaniel
                T. RoweDate:2/28/06
            
            /s/
                Suzanne H. RueckSuzanne
                H. RueckDate:2/28/06
            
            /s/
                Andrew J. SimonsAndrew
                J. SimonsDate:2/28/06
            
            /s/
                Jeffrey S. WilksJeffrey
                S. Wilks