-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 FlDB7MUuQk/5JyZYz35JF1d19YfhsVQU/1nbYJhPJqbeiU1J4iScyRuOTlgqcXN0
 r8lY3I4IN1YsI+64jwKj/A==

<SEC-DOCUMENT>0001209191-04-006493.txt : 20040203
<SEC-HEADER>0001209191-04-006493.hdr.sgml : 20040203
<ACCEPTANCE-DATETIME>20040203172354
ACCESSION NUMBER:		0001209191-04-006493
CONFORMED SUBMISSION TYPE:	4/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20040120
FILED AS OF DATE:		20040203

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			SHEEHY EUGENE J
		CENTRAL INDEX KEY:			0001245788

	FILING VALUES:
		FORM TYPE:		4/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09861
		FILM NUMBER:		04563949

	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/A
<SEQUENCE>1
<FILENAME>doc4a.xml
<DESCRIPTION>FORM 4/A SUBMISSION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0201</schemaVersion>

    <documentType>4/A</documentType>

    <periodOfReport>2004-01-20</periodOfReport>

    <dateOfOriginalSubmission>2004-01-22</dateOfOriginalSubmission>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000036270</issuerCik>
        <issuerName>M&amp;T BANK CORP</issuerName>
        <issuerTradingSymbol>MTB</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001245788</rptOwnerCik>
            <rptOwnerName>SHEEHY EUGENE J</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>M&amp;T BANK CORPORATION</rptOwnerStreet1>
            <rptOwnerStreet2>25 SOUTH CHARLES STREET</rptOwnerStreet2>
            <rptOwnerCity>BALTIMORE</rptOwnerCity>
            <rptOwnerState>MD</rptOwnerState>
            <rptOwnerZipCode>21201</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Executive Vice President</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>91.7500</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2004-01-20</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionTimeliness>
                <value></value>
            </transactionTimeliness>
            <transactionAmounts>
                <transactionShares>
                    <value>34969.0000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2014-01-20</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>34969.0000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>34969.0000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">The option granted includes a total of 34,969 shares.  3,496 of the covered shares are exercisable on or after January 20, 2005; an additional 6,994 of the covered shares are exercisable on or after January 20, 2006; an additional 10,491 of the covered shares are exercisable on or after January 20, 2007; and the remaining 13,988 covered shares are exercisable on or after January 20, 2008.</footnote>
        <footnote id="F2">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>This amended filing is being made to correct the understatement of stock options granted to the reporting person on January 20, 2004.</remarks>

    <ownerSignature>
        <signatureName>By: Brian R. Yoshida, Esq.
(Attorney-In-Fact)</signatureName>
        <signatureDate>2004-02-03</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24.4A_28967
<SEQUENCE>3
<FILENAME>poa.txt
<DESCRIPTION>POA DOCUMENT
<TEXT>
 POWER OF ATTORNEY



	Know all by these presents, that the
undersigned hereby constitutes and appoints each of Richard A. Lammert,
Esq. and Brian R. Yoshida, Esq., signing singly, the undersigned's true and
lawful attorney-in-fact to:

(1)	execute for and on behalf of the
undersigned, in the undersigned's capacity as an officer, director or
affiliate of M&T Bank Corporation (the "Company"), Forms 3, 4, and 5 in
accordance with Section 16(a) of the Securities Exchange Act of 1934 and
the rules thereunder; and

(2)	do and perform any and all acts for and
on behalf of the undersigned which may be necessary or desirable to
complete and execute any such Form 3, 4, or 5, complete and execute any
amendment or amendments thereto, and file such form with the United States
Securities and Exchange Commission and any stock exchange or similar
authority.

	   The undersigned hereby grants to each such
attorney-in-fact full power and authority to do and perform any and every
act and thing whatsoever requisite, necessary, or proper to be done in the
exercise of any of the rights and powers herein granted, as fully to all
intents and purposes as the undersigned might or could do if personally
present, with full power of substitution or revocation, hereby ratifying
and confirming all that such attorney-in-fact, or such attorney-in-fact's
substitute or substitutes, shall lawfully do or cause to be done by virtue
of this power of attorney and the rights and powers herein granted.  The
undersigned acknowledges that the foregoing attorneys-in-fact, in serving
in such capacity at the request of the undersigned, are not assuming, nor
is the Company assuming, any of the undersigned's responsibilities to
comply with Section 16 of the Securities Exchange Act of 1934.

	This
Power of Attorney shall remain in full force and effect until the
undersigned is no longer required to file Forms 3, 4, and 5 with respect to
the undersigned's holdings of and transactions in securities issued by the
Company, unless earlier revoked by the undersigned in a signed writing
delivered to the foregoing attorneys-in-fact.

	IN WITNESS WHEREOF, the
undersigned has caused this Power of Attorney to be executed as of this 1st
day of April, 2003.





									  /s/ Eugene J.
Sheehy





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