-----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,
 oE2/tERQOlw9hefTsQj76NGgs0QU2br2D8zNO+uq2wXWh95bNims1W5ezTevgF8u
 GPni4ydJKeI9+cKndGoUZQ==

<IMS-DOCUMENT>0000950167-94-000027.txt : 19941111
<IMS-HEADER>0000950167-94-000027.hdr.sgml : 19941111
ACCESSION NUMBER:		0000950167-94-000027
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	19940930
FILED AS OF DATE:		19941110
SROS:			AMEX

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:		94558490

	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>000095016794000027-001-seq1-10-q.txt
<DESCRIPTION>QUARTERLY PERIOD ENDED SEPTEMBER 30, 1994
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-11
<SEQUENCE>2
<FILENAME>000095016794000027-002-seq2-ex-11.txt
<DESCRIPTION>COMPUTATION OF EARNINGS PER COMMON SHARE
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-27
<SEQUENCE>3
<FILENAME>000095016794000027-003-seq3-ex-27.txt
<DESCRIPTION>ARTICLE 9 FINANCIAL DATA SCHEDULE
</DOCUMENT>
</SUBMISSION>