<ARTICLE> 9 <CIK> 0000799166 <NAME> MASSBANK CORP. <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> JAN-01-1996 <PERIOD-END> SEP-30-1996 <CASH> 5,377 <INT-BEARING-DEPOSITS> 1,723 <FED-FUNDS-SOLD> 86,976 <TRADING-ASSETS> 4,639 <INVESTMENTS-HELD-FOR-SALE> 495,971 <INVESTMENTS-CARRYING> 164 <INVESTMENTS-MARKET> 164 <LOANS> 250,759 <ALLOWANCE> (2,349) <TOTAL-ASSETS> 879,132 <DEPOSITS> 783,399 <SHORT-TERM> 1,222 <LIABILITIES-OTHER> 5,945 <LONG-TERM> 1,093 <COMMON> 5,474 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> 81,999 <TOTAL-LIABILITIES-AND-EQUITY> 879,132 <INTEREST-LOAN> 14,661 <INTEREST-INVEST> 24,035 <INTEREST-OTHER> 4,585 <INTEREST-TOTAL> 43,281 <INTEREST-DEPOSIT> 24,589 <INTEREST-EXPENSE> 24,589 <INTEREST-INCOME-NET> 18,692 <LOAN-LOSSES> 150 <SECURITIES-GAINS> 680 <EXPENSE-OTHER> 9,007 <INCOME-PRETAX> 11,579 <INCOME-PRE-EXTRAORDINARY> 11,579 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 7,037 <EPS-PRIMARY> 2.56 <EPS-DILUTED> 2.56 <YIELD-ACTUAL> 2.96 <LOANS-NON> 1,925 <LOANS-PAST> 0 <LOANS-TROUBLED> 0 <LOANS-PROBLEM> 1,925 <ALLOWANCE-OPEN> 2,529 <CHARGE-OFFS> (370) <RECOVERIES> 40 <ALLOWANCE-CLOSE> 2,349 <ALLOWANCE-DOMESTIC> 2,334 <ALLOWANCE-FOREIGN> 0 <ALLOWANCE-UNALLOCATED> 15