<ARTICLE> 9
<LEGEND>
This schedule contains summary financial information extracted from the
Unaudited Statement of Financial Condition as of March 31, 1997 and the
Unaudited Consolidated Statement of Income for the three months ended March 31,
1997 and is qualified in its entirety by reference to such financial statements.
</LEGEND>
<CIK> 0000861499
<NAME> JSB Financial, Inc.
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS
<PERIOD-TYPE> 3-MOS
<FISCAL-YEAR-END> DEC-31-1997
<PERIOD-START> JAN-01-1996
<PERIOD-END> MAR-31-1996
<EXCHANGE-RATE> 1
<CASH> 13,586
<INT-BEARING-DEPOSITS> 0
<FED-FUNDS-SOLD> 39,000
<TRADING-ASSETS> 0
<INVESTMENTS-HELD-FOR-SALE> 51,663
<INVESTMENTS-CARRYING> 501,628
<INVESTMENTS-MARKET> 501,551
<LOANS> 878,337
<ALLOWANCE> 5,480
<TOTAL-ASSETS> 1,530,902
<DEPOSITS> 1,140,982
<SHORT-TERM> 0
<LIABILITIES-OTHER> 50,549
<LONG-TERM> 0
<PREFERRED-MANDATORY> 0
<PREFERRED> 0
<COMMON> 160
<OTHER-SE> 339,211
<TOTAL-LIABILITIES-AND-EQUITY> 1,530,902
<INTEREST-LOAN> 18,453
<INTEREST-INVEST> 7,305
<INTEREST-OTHER> 925
<INTEREST-TOTAL> 26,683
<INTEREST-DEPOSIT> 9,738
<INTEREST-EXPENSE> 9,738
<INTEREST-INCOME-NET> 16,785
<LOAN-LOSSES> 160
<SECURITIES-GAINS> 0
<EXPENSE-OTHER> 6,884
<INCOME-PRETAX> 11,015
<INCOME-PRE-EXTRAORDINARY> 6,448
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 6,448
<EPS-PRIMARY> .63
<EPS-DILUTED> .63
<YIELD-ACTUAL> 4.75
<LOANS-NON> 12,754
<LOANS-PAST> 1,294
<LOANS-TROUBLED> 1,862
<LOANS-PROBLEM> 0
<ALLOWANCE-OPEN> 5,327
<CHARGE-OFFS> 8
<RECOVERIES> 1
<ALLOWANCE-CLOSE> 5,480
<ALLOWANCE-DOMESTIC> 5,480
<ALLOWANCE-FOREIGN> 0
<ALLOWANCE-UNALLOCATED> 0