<ARTICLE> 9 <RESTATED> <CIK> 0000799166 <NAME> MASSBANK CORP. <MULTIPLIER> 1,000 <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> JUN-30-1997 <CASH> 7,560 <INT-BEARING-DEPOSITS> 2,011 <FED-FUNDS-SOLD> 110,279 <TRADING-ASSETS> 13,283 <INVESTMENTS-HELD-FOR-SALE> 481,730 <INVESTMENTS-CARRYING> 381 <INVESTMENTS-MARKET> 381 <LOANS> 255,805 <ALLOWANCE> (2,235) <TOTAL-ASSETS> 905,417 <DEPOSITS> 798,504 <SHORT-TERM> 1,377 <LIABILITIES-OTHER> 8,288 <LONG-TERM> 937 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 5,487 <OTHER-SE> 90,824 <TOTAL-LIABILITIES-AND-EQUITY> 905,417 <INTEREST-LOAN> 9,677 <INTEREST-INVEST> 16,694 <INTEREST-OTHER> 3,406 <INTEREST-TOTAL> 29,777 <INTEREST-DEPOSIT> 16,904 <INTEREST-EXPENSE> 16,904 <INTEREST-INCOME-NET> 12,873 <LOAN-LOSSES> 120 <SECURITIES-GAINS> 1,078 <EXPENSE-OTHER> 7,119 <INCOME-PRETAX> 7,664 <INCOME-PRE-EXTRAORDINARY> 7,664 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 4,922 <EPS-PRIMARY> 1.39 <EPS-DILUTED> 1.35 <YIELD-ACTUAL> 2.95 <LOANS-NON> 1,168 <LOANS-PAST> 0 <LOANS-TROUBLED> 0 <LOANS-PROBLEM> 1,168 <ALLOWANCE-OPEN> 2,237 <CHARGE-OFFS> (157) <RECOVERIES> 35 <ALLOWANCE-CLOSE> 2,235 <ALLOWANCE-DOMESTIC> 1,856 <ALLOWANCE-FOREIGN> 0 <ALLOWANCE-UNALLOCATED> 379