


                                                                    Exhibit 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS


         We hereby consent to the incorporation by reference in this
Registration Statement on Form S-8 of our report dated January 9, 1998 which
appears on page 55 of the M&T Bank Corporation Annual Report on Form 10-K for
the year ended December 31, 1997. We also consent to the reference to us under
the heading "Experts" in such Registration Statement.


/s/ PricewaterhouseCoopers LLP

Buffalo, New York
September 21, 1998


