-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
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 NVlBsRVfG3VRjBLoz9uLHA==

<SEC-DOCUMENT>0001209191-04-004261.txt : 20040122
<SEC-HEADER>0001209191-04-004261.hdr.sgml : 20040122
<ACCEPTANCE-DATETIME>20040122205147
ACCESSION NUMBER:		0001209191-04-004261
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040116
FILED AS OF DATE:		20040122

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M&T BANK CORP
		CENTRAL INDEX KEY:			0000036270
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				160968385
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		C/O CORPORATE REPORTING
		STREET 2:		ONE M&T PLAZA 5TH FLOOR
		CITY:			BUFFALO
		STATE:			NY
		ZIP:			14203
		BUSINESS PHONE:		7168425390

	MAIL ADDRESS:	
		STREET 1:		C/O CORPORAE REPORTING
		STREET 2:		ONE M&T PLAZA 5TH FLR
		CITY:			BUFFALO
		STATE:			NY
		ZIP:			14203

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST EMPIRE STATE CORP
		DATE OF NAME CHANGE:	19920703

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			WILMERS ROBERT G
		CENTRAL INDEX KEY:			0001164543
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09861
		FILM NUMBER:		04538895

	BUSINESS ADDRESS:	
		STREET 1:		FIRST EMPIRE STATE CORP
		STREET 2:		ONE M&T PLAZA
		CITY:			BUFFALO
		STATE:			NY
		ZIP:			14240
		BUSINESS PHONE:		7168425445

	MAIL ADDRESS:	
		STREET 1:		C/O M&T BANK
		STREET 2:		350 PARK AVENUE, 6TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>doc4.xml
<DESCRIPTION>FORM 4 SUBMISSION
<TEXT>
<XML>
<?xml version="1.0"?><ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType><periodOfReport>2004-01-16</periodOfReport><notSubjectToSection16>0</notSubjectToSection16>
    <issuer>
        <issuerCik>0000036270</issuerCik>
        <issuerName>M&amp;T BANK CORP</issuerName>
        <issuerTradingSymbol>MTB</issuerTradingSymbol></issuer><reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001164543</rptOwnerCik>
            <rptOwnerName>WILMERS ROBERT G</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>ONE M&amp;T PLAZA</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>BUFFALO</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>14203-2399</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
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ature></nonDerivativeTransaction><nonDerivativeTransaction><securityTitle><value>Common Stock</value></securityTitle><transactionDate><value>2004-01-22</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>S</transactionCode><equitySwapInvolved>0</equitySwapInvolved></transactionCoding><transactionTimeliness><value></value></transactionTimeliness><transactionAmounts><transactionShares><value>2443.0000</value></transactionShares><transactionPricePerShare><value>91.0000</value></transactionPricePerShare><transactionAcquiredDisposedCode><value>D</value></transactionAcquiredDisposedCode></transactionAmounts><postTransactionAmounts><sharesOwnedFollowingTransaction><value>3422173.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>D</value></directOrIndirectOwnership></ownershipNature></nonDerivativeTransaction><nonDerivativeHolding><securityTitle><valu
e>Common Stock</value></securityTitle><postTransactionAmounts><sharesOwnedFollowingTransaction><value>38228.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>By 401(k) Plan</value><footnoteId id="F4" /></natureOfOwnership></ownershipNature></nonDerivativeHolding><nonDerivativeHolding><securityTitle><value>Common Stock</value></securityTitle><postTransactionAmounts><sharesOwnedFollowingTransaction><value>214540.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>GRAT #5</value><footnoteId id="F5" /></natureOfOwnership></ownershipNature></nonDerivativeHolding><nonDerivativeHolding><securityTitle><value>Common Stock</value></securityTitle><postTransactionAmounts><sharesOwnedFollowingTransaction><value>224766.0000</value></sharesOwnedFollowingTransa
ction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>GRAT #6</value><footnoteId id="F5" /></natureOfOwnership></ownershipNature></nonDerivativeHolding><nonDerivativeHolding><securityTitle><value>Common Stock</value></securityTitle><postTransactionAmounts><sharesOwnedFollowingTransaction><value>400000.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>See footnote</value><footnoteId id="F6" /></natureOfOwnership></ownershipNature></nonDerivativeHolding><nonDerivativeTransaction><securityTitle><value>Common Stock</value></securityTitle><transactionDate><value>2003-11-10</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>5</transactionFormType><transactionCode>G</transactionCode><equitySwapInvolved>0</equitySwapInvolved></transaction
Coding><transactionTimeliness><value>E</value></transactionTimeliness><transactionAmounts><transactionShares><value>667.0000</value></transactionShares><transactionPricePerShare><footnoteId id="F1" /></transactionPricePerShare><transactionAcquiredDisposedCode><value>D</value></transactionAcquiredDisposedCode></transactionAmounts><postTransactionAmounts><sharesOwnedFollowingTransaction><value>99333.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>See footnote</value><footnoteId id="F7" /></natureOfOwnership></ownershipNature></nonDerivativeTransaction><nonDerivativeTransaction><securityTitle><value>Common Stock</value></securityTitle><transactionDate><value>2003-05-23</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>5</transactionFormType><transactionCode>G</transactionCode><equitySwapInvolved>0</equitySwapInvolved></
transactionCoding><transactionTimeliness><value>E</value></transactionTimeliness><transactionAmounts><transactionShares><value>9000.0000</value></transactionShares><transactionPricePerShare><footnoteId id="F1" /></transactionPricePerShare><transactionAcquiredDisposedCode><value>D</value></transactionAcquiredDisposedCode></transactionAmounts><postTransactionAmounts><sharesOwnedFollowingTransaction><value>191180.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>See footnote</value><footnoteId id="F8" /></natureOfOwnership></ownershipNature></nonDerivativeTransaction><nonDerivativeTransaction><securityTitle><value>Common Stock</value></securityTitle><transactionDate><value>2003-05-29</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>5</transactionFormType><transactionCode>G</transactionCode><equitySwapInvolved>0</equitySw
apInvolved></transactionCoding><transactionTimeliness><value>E</value></transactionTimeliness><transactionAmounts><transactionShares><value>25000.0000</value></transactionShares><transactionPricePerShare><footnoteId id="F9" /></transactionPricePerShare><transactionAcquiredDisposedCode><value>A</value></transactionAcquiredDisposedCode></transactionAmounts><postTransactionAmounts><sharesOwnedFollowingTransaction><value>117307.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>See footnote</value><footnoteId id="F10" /></natureOfOwnership></ownershipNature></nonDerivativeTransaction><nonDerivativeTransaction><securityTitle><value>Common Stock</value></securityTitle><transactionDate><value>2003-05-29</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>5</transactionFormType><transactionCode>G</transactionCode><equitySwapInvol
ved>0</equitySwapInvolved></transactionCoding><transactionTimeliness><value>E</value></transactionTimeliness><transactionAmounts><transactionShares><value>25000.0000</value></transactionShares><transactionPricePerShare><footnoteId id="F9" /></transactionPricePerShare><transactionAcquiredDisposedCode><value>A</value></transactionAcquiredDisposedCode></transactionAmounts><postTransactionAmounts><sharesOwnedFollowingTransaction><value>25000.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>See footnote</value><footnoteId id="F11" /></natureOfOwnership></ownershipNature></nonDerivativeTransaction></nonDerivativeTable><derivativeTable><derivativeHolding><securityTitle><value>Phantom Common Stock Units</value></securityTitle><conversionOrExercisePrice><footnoteId id="F12" /></conversionOrExercisePrice><exerciseDate><footnoteId id="F12" /></exerciseDate><expirationDate><footnoteId i
d="F12" /></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common Stock</value></underlyingSecurityTitle><underlyingSecurityShares><footnoteId id="F12" /></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>2843.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>Supplemental 401(k) Plan</value><footnoteId id="F4" /></natureOfOwnership></ownershipNature></derivativeHolding><derivativeTransaction><securityTitle><value>Option (right to buy)</value></securityTitle><conversionOrExercisePrice><value>13.9500</value></conversionOrExercisePrice><transactionDate><value>2004-01-16</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>M</transactionCode><equitySwapInvolved>0</equitySwapInvolved></transactionCoding><tra
nsactionTimeliness><value></value></transactionTimeliness><transactionAmounts><transactionShares><value>200000.0000</value></transactionShares><transactionPricePerShare><footnoteId id="F14" /></transactionPricePerShare><transactionAcquiredDisposedCode><value>D</value></transactionAcquiredDisposedCode></transactionAmounts><exerciseDate><footnoteId id="F13" /></exerciseDate><expirationDate><value>2004-01-18</value></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common Stock</value></underlyingSecurityTitle><underlyingSecurityShares><value>200000.0000</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>0</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>D</value></directOrIndirectOwnership></ownershipNature></derivativeTransaction></derivativeTable><footnotes><footnote id="F1">The reported transaction involves a transfer of securities by gift for which no pay
ment of consideration was received by the reporting person.</footnote><footnote id="F2">The GRATs (see (5) below), the West Ferry Foundation (see (8) below), the Roche Foundation (see (7) below), the St. Simon Charitable Foundation (see (10) below), the Interlaken Foundation (see (11) below) and the reporting person are members of a "group," as such term is used in Section 13(d)(3) of the Securities Exchange Act of 1934, as amended, which claims beneficial ownership of more than 5% of the outstanding shares of the Common Stock of M&amp;T Bank Corporation.  The reporting person, as a Trustee of the West Ferry Foundation and the GRATs, and as a director and President of each of the Roche Foundation, the St. Simon Charitable Foundation and the Interlaken Foundation previously filed Form 3 reports on behalf of the West Ferry Foundation, the Roche Foundation, the St. Simon Charitable Foundation, the Interlaken Foundation and each GRAT.  (Please note that footnote (2) is continued in footnote (3) due to system lim
itations.)</footnote><footnote id="F3">(Please note that footnote (3) is a continuation of footnote (2).)  The holdings of and transactions in the Common Stock of M&amp;T Bank Corporation for the West Ferry Foundation, the Roche Foundation, the St. Simon Charitable Foundation, the Interlaken Foundation and each GRAT are reported in the reporting person???s individual Form 4 report in reliance on the Commission staff???s position in D???Ancona &amp; Pflaum (February 18, 1992).  Separate reports therefore are not filed on behalf of the West Ferry Foundation, the Roche Foundation, the St. Simon Charitable Foundation, the Interlaken Foundation or either GRAT.</footnote><footnote id="F4">The information presented is as of September 30, 2003.</footnote><footnote id="F5">The indicated shares are held by Grantor Retained Annuity Trusts No's. 5 and 6, respectively, under indentures dated July 23, 1993 (individually, a "GRAT" and collectively, the "GRATs").  The reporting person is a trustee of each GRAT and holds sol
e voting and dispositive power over the shares held by the GRATs.</footnote><footnote id="F6">The indicated shares are held by a limited liability company of which the reporting person is the sole member.</footnote><footnote id="F7">The indicated shares are held by the Roche Foundation, a Delaware not-for-profit, non-stock corporation in which the reporting person has no pecuniary interest.  The reporting person is the sole director and president of the Roche Foundation and holds sole voting and dispositive power over the shares held by it.</footnote><footnote id="F8">The indicated shares are held by the West Ferry Foundation, a charitable trust in which the reporting person has no pecuniary interest.  The reporting person is the trustee of the West Ferry Foundation and holds sole voting and dispositive power over the shares held by it.</footnote><footnote id="F9">The reported transaction involves a transfer of securities by gift for which no consideration was paid.</footnote><footnote id="F10">The indicated
 shares are held by the St. Simon Charitable Foundation, a Delaware not-for-profit, non-stock corporation in which the reporting person has no pecuniary interest.  The reporting person is a director and President of the St. Simon Charitable Foundation and holds voting and dispositive power over the shares held by it.</footnote><footnote id="F11">The indicated shares are held by the Interlaken Foundation, a Delaware not-for-profit, non-stock corporation in which the reporting person has no pecuniary interest.  The reporting person is a director and President of the Interlaken Foundation and holds voting and dispositive power over the shares held by it.</footnote><footnote id="F12">The reported phantom common stock units are held by the reporting person in an excess benefit plan account maintained by M&amp;T Bank Corporation and represent a like number of shares of M&amp;T Bank Corporation Common Stock.  The phantom common stock units may only be settled in cash upon distribution in accordance with the terms o
f the plan.  The reported phantom common stock units also include units acquired through the dividend reinvestment feature of the plan.</footnote><footnote id="F13">Currently exercisable.</footnote><footnote id="F14">The option was granted under an employee stock option plan maintained by M&amp;T Bank Corporation, and therefore the reporting person paid no price for the option.</footnote></footnotes><remarks></remarks><ownerSignature><signatureName>By: Brian R. Yoshida, Esq.
(Attorney-In-Fact)</signatureName><signatureDate>2004-01-22</signatureDate></ownerSignature></ownershipDocument>

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