<ARTICLE> 9 <CIK> 0000799166 <NAME> MASSBANK CORP. <MULTIPLIER> 1,000 <PERIOD-TYPE> 12-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> JAN-01-1996 <PERIOD-END> DEC-31-1996 <CASH> 6,612 <INT-BEARING-DEPOSITS> 1,751 <FED-FUNDS-SOLD> 119,902 <TRADING-ASSETS> 4,672 <INVESTMENTS-HELD-FOR-SALE> 471,752 <INVESTMENTS-CARRYING> 160 <INVESTMENTS-MARKET> 160 <LOANS> 249,661 <ALLOWANCE> (2,237) <TOTAL-ASSETS> 888,237 <DEPOSITS> 788,350 <SHORT-TERM> 1,271 <LIABILITIES-OTHER> 5,429 <LONG-TERM> 937 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 5,476 <OTHER-SE> 86,774 <TOTAL-LIABILITIES-AND-EQUITY> 888,237 <INTEREST-LOAN> 19,414 <INTEREST-INVEST> 32,341 <INTEREST-OTHER> 6,354 <INTEREST-TOTAL> 58,109 <INTEREST-DEPOSIT> 33,062 <INTEREST-EXPENSE> 33,062 <INTEREST-INCOME-NET> 25,047 <LOAN-LOSSES> 160 <SECURITIES-GAINS> 868 <EXPENSE-OTHER> 12,124 <INCOME-PRETAX> 15,428 <INCOME-PRE-EXTRAORDINARY> 15,428 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 9,427 <EPS-PRIMARY> 2.65 <EPS-DILUTED> 2.58 <YIELD-ACTUAL> 2.96 <LOANS-NON> 1,601 <LOANS-PAST> 0 <LOANS-TROUBLED> 0 <LOANS-PROBLEM> 1,601 <ALLOWANCE-OPEN> 2,529 <CHARGE-OFFS> (542) <RECOVERIES> 90 <ALLOWANCE-CLOSE> 2,237 <ALLOWANCE-DOMESTIC> 2,094 <ALLOWANCE-FOREIGN> 0 <ALLOWANCE-UNALLOCATED> 143