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 11, 1999, appearing on page 63 of 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 19, 1999