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                                                                      Exhibit 23



                        CONSENT OF INDEPENDENT AUDITORS


The Board of Directors
MASSBANK Corp.:


We consent to incorporation by reference in the Registration Statements (No.
33-11949 and No. 33-82110) on Form S-8 of MASSBANK Corp. of our report dated
January 11, 1999, relating to the consolidated balance sheets of MASSBANK Corp.
and subsidiaries as of December 31, 1998 and 1997, and the related consolidated
statements of income, changes in stockholders' equity and cash flows for each of
the years in the three-year period ended December 31, 1998, which report appears
in the December 31, 1998, annual report on Form 10-K of MASSBANK Corp.


                                                       /s/ KPMG Peat Marwick LLP

Boston, Massachusetts
March 26, 1999