-----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,
 IkQFPWFc+MN7f4L/Gpgyn5RC09Khl3nZmdEdX1/KJT1OA1G9BnzTdyl+a7VlIdrT
 2+YvfivNysJi8wUBYJWYnA==

<IMS-DOCUMENT>0000950167-94-000023.txt : 19940519
<IMS-HEADER>0000950167-94-000023.hdr.sgml : 19940519
ACCESSION NUMBER:		0000950167-94-000023
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	19940331
FILED AS OF DATE:		19940513

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-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09861
		FILM NUMBER:		94527867

	BUSINESS ADDRESS:	
		STREET 1:		ONE M&T PLZ
		CITY:			BUFFALO
		STATE:			NY
		ZIP:			14240
		BUSINESS PHONE:		7168425445

	MAIL ADDRESS:	
		STREET 1:		ONE M & T PLAZA
		CITY:			BUFFALO
		STATE:			NY
		ZIP:			14240
</IMS-HEADER>
<DOCUMENT>
<TYPE>10-Q
<SEQUENCE>1
<FILENAME>000095016794000023-001-seq1-10-q.txt
<DESCRIPTION>QUARTERLY PERIOD ENDED MARCH 31, 1994
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-11
<SEQUENCE>2
<FILENAME>000095016794000023-002-seq2-ex-11.txt
<DESCRIPTION>COMPUTATION OF EARNINGS PER COMMON SHARE
</DOCUMENT>
</SUBMISSION>