May 26, 2006

Company Press Release

Source: Salisbury Bancorp, Inc.

Salisbury Contact:  John F. Perotti-Chairman and Chief Executive Officer
                    (860) 435-9801 x 1001 or jp@salisburybank.com

FOR IMMEDIATE RELEASE

Salisbury Bancorp, Inc. Announces Second Quarter Dividend

Lakeville,  Connecticut,  May 26,  2006/PRNewswire...  The Board of Directors of
Salisbury Bancorp,  Inc. (AMEX:SAL),  the holding company for Salisbury Bank and
Trust Company  declared a $.26 per common share quarterly cash dividend at their
May 26,  2006  meeting.  Dividends  year-to-date  for 2006 total $.52 per common
share.  This  represents  an increase of $.02 or 4% over the $.50 per share cash
dividends  paid during the same period in 2005. The quarterly cash dividend will
be paid on July 31, 2006 to shareholders of record as of June 30, 2006.

Salisbury  Bancorp's sole  subsidiary,  Salisbury  Bank and Trust Company,  is a
community  bank. The Company has assets in excess of $400 million and capital in
excess  of  $40  million,   and  has  served  the  communities  of  northwestern
Connecticut  and  proximate  communities  in  New  York  and  Massachusetts  for
approximately  150 years.  Salisbury Bank and Trust Company is  headquartered in
Lakeville,  Connecticut and operates full service branches in Canaan,  Salisbury
and Sharon as well as Lakeville,  Connecticut  and South Egremont and Sheffield,
Massachusetts.  The Bank  offers a full  complement  of  consumer  and  business
banking products and services as well as trust and investment services.

Statements  contained in this news release contain  forward  looking  statements
within the  meaning of the  Private  Securities  Litigation  Reform Act of 1995.
These statements are based on the beliefs and expectations of management as well
as the assumptions  made using  information  currently  available to management.
Since these statements reflect the views of management concerning future events,
these statements involve risks,  uncertainties and assumptions,  including among
others:  changes in market  interest  rates and  general and  regional  economic
conditions; changes in government regulations; changes in accounting principles;
and the quality or composition  of the loan and investment  portfolios and other
factors that may be described in the  Company's  quarterly  reports on Form 10-Q
and its annual report on Form 10-K,  each filed with the Securities and Exchange
Commission,  which are  available at the  Securities  and Exchange  Commission's
internet website (www.sec.gov) and to which reference is hereby made. Therefore,
actual future  results may differ  significantly  from results  discussed in the
forward looking statements.