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                                                                    Exhibit 23.1






                       CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (Nos. 33-32044 and 333-16077) of M&T Bank Corporation of
our report dated January 10, 2001, relating to the Financial Statements, which
appear in this Form 10-K. We also consent to the reference to us under the
heading "Experts" in such Registration Statements.





/s/ PRICEWATERHOUSECOOPERS LLP

Buffalo, New York
March 9, 2001