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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001209191-04-005422.txt : 20040129
<SEC-HEADER>0001209191-04-005422.hdr.sgml : 20040129
<ACCEPTANCE-DATETIME>20040129150045
ACCESSION NUMBER:		0001209191-04-005422
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040128
FILED AS OF DATE:		20040129

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			PETT JOHN L
		CENTRAL INDEX KEY:			0001245783

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09861
		FILM NUMBER:		04552092

	BUSINESS ADDRESS:	
		STREET 1:		C/O M&T BANK CORP
		STREET 2:		ONE M&T PLAZA
		CITY:			BUFFALO
		STATE:			NY
		ZIP:			14203
		BUSINESS PHONE:		7168425445

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>doc4.xml
<DESCRIPTION>FORM 4 SUBMISSION
<TEXT>
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        <issuerTradingSymbol>MTB</issuerTradingSymbol>
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            <rptOwnerName>PETT JOHN L</rptOwnerName>
        </reportingOwnerId>
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            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>BUFFALO</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>14203-1495</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
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            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Executive Vice President</officerTitle>
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                <value>2004-01-28</value>
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                <transactionShares>
                    <value>1.0000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <footnoteId id="F4"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F5"/>
            </exerciseDate>
            <expirationDate>
                <value>2011-01-16</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>1.0000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>51809.0000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">The information presented is as of September 30, 2003.</footnote>
        <footnote id="F2">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 of the plan.  The reported phantom common stock units also include units acquired through the dividend reinvestment feature of the plan.</footnote>
        <footnote id="F3">Currently exercisable.</footnote>
        <footnote id="F4">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>
        <footnote id="F5">The option included a total of 51,810 shares.  31,086 of the covered shares are currently exercisable; and the remaining 20,724 covered shares are exercisable on or after January 16, 2005.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>By: Brian R. Yoshida, Esq.
(Attorney-In-Fact)</signatureName>
        <signatureDate>2004-01-29</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
