<ARTICLE> 9 <CIK> 0000799166 <NAME> MASSBANK CORP. <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> JAN-01-1996 <PERIOD-END> MAR-31-1996 <CASH> 8,643 <INT-BEARING-DEPOSITS> 1,667 <FED-FUNDS-SOLD> 61,991 <TRADING-ASSETS> 41,567 <INVESTMENTS-HELD-FOR-SALE> 460,367 <INVESTMENTS-CARRYING> 172 <INVESTMENTS-MARKET> 172 <LOANS> 249,935 <ALLOWANCE> (2,504) <TOTAL-ASSETS> 858,922 <DEPOSITS> 765,384 <SHORT-TERM> 1,098 <LIABILITIES-OTHER> 4,094 <LONG-TERM> 1,093 <COMMON> 5,453 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> 81,800 <TOTAL-LIABILITIES-AND-EQUITY> 858,922 <INTEREST-LOAN> 4,845 <INTEREST-INVEST> 7,457 <INTEREST-OTHER> 1,822 <INTEREST-TOTAL> 14,124 <INTEREST-DEPOSIT> 8,009 <INTEREST-EXPENSE> 8,009 <INTEREST-INCOME-NET> 6,115 <LOAN-LOSSES> 30 <SECURITIES-GAINS> 207 <EXPENSE-OTHER> 3,056 <INCOME-PRETAX> 3,646 <INCOME-PRE-EXTRAORDINARY> 3,646 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 2,223 <EPS-PRIMARY> 0.80 <EPS-DILUTED> 0.80 <YIELD-ACTUAL> 2.93 <LOANS-NON> 2,586 <LOANS-PAST> 0 <LOANS-TROUBLED> 0 <LOANS-PROBLEM> 2,586 <ALLOWANCE-OPEN> 2,529 <CHARGE-OFFS> (59) <RECOVERIES> 4 <ALLOWANCE-CLOSE> 2,504 <ALLOWANCE-DOMESTIC> 2,362 <ALLOWANCE-FOREIGN> 0 <ALLOWANCE-UNALLOCATED> 142