<ARTICLE>                                            9
<LEGEND>
     This schedule  contains summary  financial  information  extracted from the
Consolidated  Statement  of  Financial  Condition  as of March 31,  1999 and the
Consolidated  Statement of Operations  for the three months ended March 31, 1999
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-31-1999
<PERIOD-START>                                 Jan-01-1999
<PERIOD-END>                                   Mar-31-1999
<EXCHANGE-RATE>                                1
<CASH>                                         12,641
<INT-BEARING-DEPOSITS>                         0
<FED-FUNDS-SOLD>                               46,000
<TRADING-ASSETS>                               0
<INVESTMENTS-HELD-FOR-SALE>                    80,196
<INVESTMENTS-CARRYING>                         246,208
<INVESTMENTS-MARKET>                           246,458
<LOANS>                                        1,184,103
<ALLOWANCE>                                    5,942
<TOTAL-ASSETS>                                 1,613,148
<DEPOSITS>                                     1,119,444
<SHORT-TERM>                                   0
<LIABILITIES-OTHER>                            73,529
<LONG-TERM>                                    50,000
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       160
<OTHER-SE>                                     370,015
<TOTAL-LIABILITIES-AND-EQUITY>                 1,613,148
<INTEREST-LOAN>                                23,327
<INTEREST-INVEST>                              3,471
<INTEREST-OTHER>                               876
<INTEREST-TOTAL>                               27,674
<INTEREST-DEPOSIT>                             8,719
<INTEREST-EXPENSE>                             9,412
<INTEREST-INCOME-NET>                          18,262
<LOAN-LOSSES>                                  7
<SECURITIES-GAINS>                             0
<EXPENSE-OTHER>                                7,226
<INCOME-PRETAX>                                13,008
<INCOME-PRE-EXTRAORDINARY>                     7,479
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   7,479
<EPS-PRIMARY>                                  .80
<EPS-DILUTED>                                  .78
<YIELD-ACTUAL>                                 4.89
<LOANS-NON>                                    213
<LOANS-PAST>                                   243
<LOANS-TROUBLED>                               1,859
<LOANS-PROBLEM>                                0
<ALLOWANCE-OPEN>                               5,924
<CHARGE-OFFS>                                  3
<RECOVERIES>                                   14
<ALLOWANCE-CLOSE>                              5,942
<ALLOWANCE-DOMESTIC>                           5,942
<ALLOWANCE-FOREIGN>                            0
<ALLOWANCE-UNALLOCATED>                        0