May 27 (Reuters) - Citigroup ( C/PN ) said on Tuesday its

Polish unit has agreed to sell its consumer banking business in

the country to Velobank, as the Wall Street giant nears the end

of a years-long effort to exit non-core retail banking markets.

The third-largest U.S. lender added that while the

transaction is financially immaterial to the company, it is

expected to result in a modest regulatory capital benefit at

closing.