EXHIBIT 5
             [LINDQUEST & VENNUM LETTERHEAD]



                                        March 26, 1996

The First of Long Island Corporation
10 Glen Head Road
Glen Head, NY  11545

Re:	Opinion of Counsel as to Legality of 240,000 shares of Common Stock
    to be Registered under the Securities Act of 1933

Ladies and Gentlemen:

  This opinion is furnished in connection with the registration under the
Securities Act of 1933 on Form S-8 of 240,000 shares of Common Stock, $.10
par value per share, of The First of Long Island Corporation (the
"Corporation") offered to officers and key employees of the Corporation
pursuant to the Corporation's Stock Option and Appreciation Rights Plan
(the "Plan").

  We advise you that it is our opinion, based on our familiarity with the
affairs of the Corporation and upon our examination of pertinent documents,
that the 240,000 shares of Common Stock to be offered to officers and key
employees by the Corporation under the Plan will, when paid for and issued,
be validly issued and lawfully outstanding, fully paid and nonassessable
shares of Common Stock of the Corporation.

  The undersigned hereby consents to the filing of this opinion with the
Securities and Exchange Commission as an Exhibit to the Registration Statement
with respect to said shares of Common Stock under the Securities Act of 1933.

Very truly yours,

LINDQUIST & VENNUM P.L.L.P.
/S/ LINDQUIST & VENNUM