0001047469-98-004308 S-4 15 19980209 AMEX FIRST EMPIRE STATE CORP 0000036270 6022 160968385 NY 1231 S-4 33 333-45881 98526298 C/O CORPORATE REPORTING ONE M&T PLAZA 5TH FLOOR BUFFALO NY 14240 7168425445 C/O CORPORAE REPORTING ONE M&T PLAZA 5TH FLR BUFFALO NY 14240 S-4 1 000104746998004308-001-seq1-s-4.txt FORM S-4 EX-5 2 000104746998004308-002-seq2-ex-5.txt EXHIBIT 5-OPINION OF LAMBERT EX-8 3 000104746998004308-003-seq3-ex-8.txt EXHIBIT 8-TAX OPINION OF ARNOLD & PORTER EX-23.1 4 000104746998004308-004-seq4-ex-23-1.txt CONSENT OF PRICE WATERHOUSE EX-23.2 5 000104746998004308-005-seq5-ex-23-2.txt EXHIBIT 23.2-CONSENT OF KPMG EX-23.4 6 000104746998004308-006-seq6-ex-23-4.txt EXHIBIT 23.4-CONSENT OF KEEFE BRUYETTE & WOODS EX-23.5 7 000104746998004308-007-seq7-ex-23-5.txt EXHIBIT 23.5 CONSENT OF SANDLER O'NEILL EX-23.6 8 000104746998004308-008-seq8-ex-23-6.txt EXHIBIT 23.6 CONSENT OF WM. F. ALLYN EX-23.7 9 000104746998004308-009-seq9-ex-23-7.txt EXHIBIT 23.7 CONSENT OF ROBT. J. BENMNETT EX-23.8 10 000104746998004308-010-seq10-ex-23-8.txt EXHIBIT 23.8 CONSENT OF RUSSELL A. KING EX-23.9 11 000104746998004308-011-seq11-ex-23-9.txt EXHIBIT 23.9 CONSENT OF PETER J. O'DONNELL EX-23.10 12 000104746998004308-012-seq12-ex-23-10.txt EXHIBIT 23.10 CONSENT OF JOHN L. VENSEL EX-24 13 000104746998004308-013-seq13-ex-24.txt EXHIBIT 24 POWERS OF ATTORNEY EX-99.1 14 000104746998004308-014-seq14-ex-99-1.txt EXHIBIT 99.1 FIRST EMPIRE PROXY EX-99.2 15 000104746998004308-015-seq15-ex-99-2.txt EXHIBIT 99.2 ONBANCORP PROXY