Exhibit 21


                           SUBSIDIARIES OF REGISTRANT



Tompkins Trust Company, which is wholly-owned by the Company, and its subsidiary
Tompkins Real Estate Holdings, Inc., which is approximately 99% owned by
Tompkins Trust Company.

The Bank of Castile, which is wholly-owned by the Company, and its subsidiary
Castile Funding Corporation, Inc., which is approximately 99% owned by The Bank
of Castile.

The Mahopac National Bank, which is wholly-owned by the Company, and its
subsidiary Mahopac Funding Corporation, Inc., which is approximately 99% owned
by The Mahopac National Bank.

Tompkins Insurance Agencies, Inc., which is wholly-owned by the Company.