<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>2
<FILENAME>w41748ex23-1.txt
<DESCRIPTION>CONSENT OF PRICEWATERHOUSECOOPERS LLP
<TEXT>

<PAGE>   1
                                                                 EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Proxy
Statement/Prospectus constituting part of this registration statement on Form
S-4 of M&T Bank Corporation of our report dated January 10, 2000 appearing on
page 64 of M&T Bank Corporation's Annual Report on Form 10-K for the year
ended December 31, 1999. We also consent to the reference to us under the
heading "Experts" in such Proxy Statement/Prospectus.


PricewaterhouseCoopers LLP

Buffalo, New York
October 30, 2000





</TEXT>
</DOCUMENT>
