<ARTICLE>                                            9
<LEGEND>
     This schedule  contains summary  financial  information  extracted from the
Consolidated  Statement  of  Financial  Condition  as of March 31,  1997 and the
Consolidated  Statement of Operations  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-01-1997
<PERIOD-END>                                   Mar-31-1997
<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>                          16,945
<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>                                  .66
<EPS-DILUTED>                                  .63
<YIELD-ACTUAL>                                 4.75
<LOANS-NON>                                    12,754
<LOANS-PAST>                                   1,295
<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