-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: keymaster@town.hall.org
Originator-Key-Asymmetric:
 MFkwCgYEVQgBAQICAgADSwAwSAJBALeWW4xDV4i7+b6+UyPn5RtObb1cJ7VkACDq
 pKb9/DClgTKIm08lCfoilvi9Wl4SODbR1+1waHhiGmeZO8OdgLUCAwEAAQ==
MIC-Info: RSA-MD5,RSA,
 NYiYJhsY3hqXWcxGzltJHEZ9kLOOJRXt6k47pxmcA3sGy4u9TrGk3PMplMvLShtV
 dt4a9lI2yr4kPePzMSrpmQ==

<IMS-DOCUMENT>0000950167-94-000015.txt : 19940322
<IMS-HEADER>0000950167-94-000015.hdr.sgml : 19940322
ACCESSION NUMBER:		0000950167-94-000015
CONFORMED SUBMISSION TYPE:	10-K
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	19931231
FILED AS OF DATE:		19940318

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FIRST EMPIRE STATE CORP
		CENTRAL INDEX KEY:			0000036270
		STANDARD INDUSTRIAL CLASSIFICATION:	6022
		IRS NUMBER:				160968385
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-K
		SEC ACT:		34
		SEC FILE NUMBER:	001-09861
		FILM NUMBER:		94516874

	BUSINESS ADDRESS:	
		STREET 1:		ONE M&T PLZ
		CITY:			BUFFALO
		STATE:			NY
		ZIP:			14240
		BUSINESS PHONE:		7168425445
</IMS-HEADER>
<DOCUMENT>
<TYPE>10-K
<SEQUENCE>1
<FILENAME>000095016794000015-001-seq1-10-k.txt
<DESCRIPTION>FISCAL YEAR ENDING 12/31/93
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-11
<SEQUENCE>2
<FILENAME>000095016794000015-002-seq2-ex-11.txt
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>3
<FILENAME>000095016794000015-003-seq3-ex-23.txt
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>4
<FILENAME>000095016794000015-004-seq4-ex-99.txt
<DESCRIPTION>ADDITIONAL EXHIBITS
</DOCUMENT>
</SUBMISSION>