-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 B5Z0opYBWzXRJsWMnKlT7TRQuwxOTcwbvvC8GZmqYy943e/KZDpEqgCPNbRNTQ+O
 RTLnMABZYrrJQ3Jh8aFhvw==

<SEC-DOCUMENT>0000723188-97-000008.txt : 19970520
<SEC-HEADER>0000723188-97-000008.hdr.sgml : 19970520
ACCESSION NUMBER:		0000723188-97-000008
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	19970331
FILED AS OF DATE:		19970515
SROS:			NASD

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMMUNITY BANK SYSTEM INC
		CENTRAL INDEX KEY:			0000723188
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				161213679
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-11716
		FILM NUMBER:		97609429

	BUSINESS ADDRESS:	
		STREET 1:		5790 WIDEWATERS PKWY
		CITY:			DEWITT
		STATE:			NY
		ZIP:			13214
		BUSINESS PHONE:		3154452282

	MAIL ADDRESS:	
		STREET 1:		5790 WIDEWATERS PARKWAY
		CITY:			DEWITT
		STATE:			NY
		ZIP:			13214
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q
<SEQUENCE>1
<FILENAME>000072318897000008-001-seq1-10-q.txt
<DESCRIPTION>FORM 10-Q
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-11
<SEQUENCE>2
<FILENAME>000072318897000008-002-seq2-ex-11.txt
<DESCRIPTION>STATEMENT RE:  COMPUTATION OF PER SHARE EARNINGS
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-27
<SEQUENCE>3
<FILENAME>000072318897000008-003-seq3-ex-27.txt
<DESCRIPTION>FDS
</DOCUMENT>
</SUBMISSION>