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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Tems+/xS1Pr/8sNXRMI5KDwbHXEhrC/Ld37u5oUbQoFpwZMEzVOiJg2lsV9+6J8Y
 6gqvq+ycGtVVnQYZ/3/Xxg==

<SEC-DOCUMENT>0001209191-04-004287.txt : 20040122
<SEC-HEADER>0001209191-04-004287.hdr.sgml : 20040122
<ACCEPTANCE-DATETIME>20040122215351
ACCESSION NUMBER:		0001209191-04-004287
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040120
FILED AS OF DATE:		20040122

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			HICKEY BRIAN E
		CENTRAL INDEX KEY:			0001245772

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09861
		FILM NUMBER:		04539048

	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>
<XML>
<?xml version="1.0"?><ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType><periodOfReport>2004-01-20</periodOfReport><notSubjectToSection16>0</notSubjectToSection16>
    <issuer>
        <issuerCik>0000036270</issuerCik>
        <issuerName>M&amp;T BANK CORP</issuerName>
        <issuerTradingSymbol>MTB</issuerTradingSymbol></issuer><reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001245772</rptOwnerCik>
            <rptOwnerName>HICKEY BRIAN E</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>255 EAST AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>ROCHESTER</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>14604-2624</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
<isDirector>0</isDirector><isOfficer>1</isOfficer><isTenPercentOwner>0</isTenPercentOwner><isOther>0</isOther><officerTitle>Executive Vice President</officerTitle></reportingOwnerRelationship></reportingOwner><nonDerivativeTable><nonDerivativeTransaction><securityTitle><value>Common Stock</value></securityTitle><transactionDate><value>2003-10-08</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>5</transactionFormType><transactionCode>G</transactionCode><equitySwapInvolved>0</equitySwapInvolved></transactionCoding><transactionTimeliness><value>E</value></transactionTimeliness><transactionAmounts><transactionShares><value>1113.0000</value></transactionShares><transactionPricePerShare><footnoteId id="F1" /></transactionPricePerShare><transactionAcquiredDisposedCode><value>D</value></transactionAcquiredDisposedCode></transactionAmounts><postTransactionAmounts><sharesOwnedFollowingTransaction><value>29920.0000</value></sharesOwnedFollowingTransaction></pos
tTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>D</value></directOrIndirectOwnership></ownershipNature></nonDerivativeTransaction><nonDerivativeHolding><securityTitle><value>Common Stock</value></securityTitle><postTransactionAmounts><sharesOwnedFollowingTransaction><value>1080.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>By Daughter</value><footnoteId id="F2" /></natureOfOwnership></ownershipNature></nonDerivativeHolding><nonDerivativeTransaction><securityTitle><value>Common Stock</value></securityTitle><transactionDate><value>2003-10-08</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>5</transactionFormType><transactionCode>G</transactionCode><equitySwapInvolved>0</equitySwapInvolved></transactionCoding><transactionTimeliness><value>E</value></transactionTimeliness><transactionAmounts><tr
ansactionShares><value>108.0000</value></transactionShares><transactionPricePerShare><footnoteId id="F3" /></transactionPricePerShare><transactionAcquiredDisposedCode><value>A</value></transactionAcquiredDisposedCode></transactionAmounts><postTransactionAmounts><sharesOwnedFollowingTransaction><value>521.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>I</value></directOrIndirectOwnership><natureOfOwnership><value>By Son</value><footnoteId id="F4" /></natureOfOwnership></ownershipNature></nonDerivativeTransaction></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</e
quitySwapInvolved></transactionCoding><transactionTimeliness><value></value></transactionTimeliness><transactionAmounts><transactionShares><value>34969.0000</value></transactionShares><transactionPricePerShare><footnoteId id="F6" /></transactionPricePerShare><transactionAcquiredDisposedCode><value>A</value></transactionAcquiredDisposedCode></transactionAmounts><exerciseDate><footnoteId id="F5" /></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 reported transaction involves a 
transfer of securities by gift for which no payment of consideration was received by the reporting person.</footnote><footnote id="F2">These shares are owned by the daughter of the reporting person under the Uniform Transfers to Minors Act for which the reporting person is custodian.</footnote><footnote id="F3">The reported transaction involves a transfer of securities by gift for which no consideration was paid.</footnote><footnote id="F4">These shares are owned by the son of the reporting person under the Uniform Transfers to Minors Act for which the reporting person is custodian.</footnote><footnote id="F5">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><fo
otnote id="F6">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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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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