<ARTICLE> 9
<LEGEND>

This  schedule  contains  summary  financial   information  extracted  from  the
Statement of Financial  Condition as of September 30, 1997 and the  Consolidated
Statement  of  Operations  for the nine months ended  September  30, 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>                                                          9-MOS
<FISCAL-YEAR-END>                                                            DEC-31-1997
<PERIOD-START>                                                               JAN-01-1997
<PERIOD-END>                                                                 SEP-30-1997
<EXCHANGE-RATE>                                                                        1
<CASH>                                                                            11,298
<INT-BEARING-DEPOSITS>                                                                 0
<FED-FUNDS-SOLD>                                                                  43,500
<TRADING-ASSETS>                                                                       0
<INVESTMENTS-HELD-FOR-SALE>                                                       62,469
<INVESTMENTS-CARRYING>                                                           432,190
<INVESTMENTS-MARKET>                                                             433,636
<LOANS>                                                                          934,440
<ALLOWANCE>                                                                        5,740
<TOTAL-ASSETS>                                                                 1,531,068
<DEPOSITS>                                                                     1,122,798
<SHORT-TERM>                                                                           0
<LIABILITIES-OTHER>                                                               52,851
<LONG-TERM>                                                                            0
<PREFERRED-MANDATORY>                                                                  0
<PREFERRED>                                                                            0
<COMMON>                                                                             160
<OTHER-SE>                                                                       355,259
<TOTAL-LIABILITIES-AND-EQUITY>                                                 1,531,068
<INTEREST-LOAN>                                                                   56,189
<INTEREST-INVEST>                                                                 21,758
<INTEREST-OTHER>                                                                   2,525
<INTEREST-TOTAL>                                                                  80,472
<INTEREST-DEPOSIT>                                                                29,764
<INTEREST-EXPENSE>                                                                29,764
<INTEREST-INCOME-NET>                                                             50,225
<LOAN-LOSSES>                                                                        483
<SECURITIES-GAINS>                                                                 2,874
<EXPENSE-OTHER>                                                                   20,698
<INCOME-PRETAX>                                                                   36,690
<INCOME-PRE-EXTRAORDINARY>                                                        22,111
<EXTRAORDINARY>                                                                        0
<CHANGES>                                                                              0
<NET-INCOME>                                                                      22,111
<EPS-PRIMARY>                                                                       2.14
<EPS-DILUTED>                                                                       2.13
<YIELD-ACTUAL>                                                                      4.73
<LOANS-NON>                                                                       12,754
<LOANS-PAST>                                                                         718
<LOANS-TROUBLED>                                                                   1,862
<LOANS-PROBLEM>                                                                        0
<ALLOWANCE-OPEN>                                                                   5,327
<CHARGE-OFFS>                                                                         78
<RECOVERIES>                                                                           8
<ALLOWANCE-CLOSE>                                                                  5,740
<ALLOWANCE-DOMESTIC>                                                               5,740
<ALLOWANCE-FOREIGN>                                                                    0
<ALLOWANCE-UNALLOCATED>                                                                0