<ARTICLE> 9 <CIK> 0000799166 <NAME> MASSBANK CORP. <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-2000 <PERIOD-START> JAN-01-2000 <PERIOD-END> MAR-31-2000 <CASH> 9,713 <INT-BEARING-DEPOSITS> 3,290 <FED-FUNDS-SOLD> 123,555 <TRADING-ASSETS> 1,115 <INVESTMENTS-HELD-FOR-SALE> 444,423 <INVESTMENTS-CARRYING> 230 <INVESTMENTS-MARKET> 230 <LOANS> 322,150 <ALLOWANCE> 2,569 <TOTAL-ASSETS> 925,679 <DEPOSITS> 820,604 <SHORT-TERM> 1,552 <LIABILITIES-OTHER> 3,916 <LONG-TERM> 468 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 7,408 <OTHER-SE> 91,731 <TOTAL-LIABILITIES-AND-EQUITY> 925,679 <INTEREST-LOAN> 5,726 <INTEREST-INVEST> 7,256 <INTEREST-OTHER> 1,728 <INTEREST-TOTAL> 14,710 <INTEREST-DEPOSIT> 8,421 <INTEREST-EXPENSE> 8,421 <INTEREST-INCOME-NET> 6,289 <LOAN-LOSSES> 15 <SECURITIES-GAINS> 967 <EXPENSE-OTHER> 3,180 <INCOME-PRETAX> 4,406 <INCOME-PRE-EXTRAORDINARY> 4,406 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 2,828 <EPS-BASIC> 0.87 <EPS-DILUTED> 0.85 <YIELD-ACTUAL> 2.80 <LOANS-NON> 738 <LOANS-PAST> 0 <LOANS-TROUBLED> 0 <LOANS-PROBLEM> 738 <ALLOWANCE-OPEN> 2,555 <CHARGE-OFFS> 2 <RECOVERIES> 1 <ALLOWANCE-CLOSE> 2,569 <ALLOWANCE-DOMESTIC> 1,999 <ALLOWANCE-FOREIGN> 0 <ALLOWANCE-UNALLOCATED> 570