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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,
 Ug6QX8UKF8IKjByB8G+z9TiQDFLKc8UKy1knlZzrmlQBMUgUVu8L2oIp9jiA36ew
 PK2Clz79iI8XWPf3LNdJtg==

<SEC-DOCUMENT>0001209191-04-003325.txt : 20040116
<SEC-HEADER>0001209191-04-003325.hdr.sgml : 20040116
<ACCEPTANCE-DATETIME>20040116114930
ACCESSION NUMBER:		0001209191-04-003325
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040107
FILED AS OF DATE:		20040116

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			STACKHOUSE DONALD D
		CENTRAL INDEX KEY:			0001235392

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-15137
		FILM NUMBER:		04528981

	BUSINESS ADDRESS:	
		STREET 1:		P O BOX 369
		STREET 2:		MOUNTAIN DRIVE
		CITY:			JACKSON
		STATE:			NH
		ZIP:			03846
		BUSINESS PHONE:		781 942 8120

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MASSBANK CORP
		CENTRAL INDEX KEY:			0000799166
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				042930382
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		123 HAVEN STREET
		CITY:			READING
		STATE:			MA
		ZIP:			01867
		BUSINESS PHONE:		6179428192

	MAIL ADDRESS:	
		STREET 1:		123 HAVEN STREET
		CITY:			READING
		STATE:			PA
		ZIP:			01867
</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>2004-01-07</periodOfReport><notSubjectToSection16>0</notSubjectToSection16><issuer><issuerCik>0000799166</issuerCik><issuerName>MASSBANK CORP</issuerName>        <issuerTradingSymbol>MASB</issuerTradingSymbol></issuer><reportingOwner><reportingOwnerId><rptOwnerCik>0001235392</rptOwnerCik><rptOwnerName>STACKHOUSE DONALD D</rptOwnerName></reportingOwnerId><reportingOwnerAddress><rptOwnerStreet1>C/O MASSBANK CORP</rptOwnerStreet1><rptOwnerStreet2>123 HAVEN STREET</rptOwnerStreet2><rptOwnerCity>READING</rptOwnerCity><rptOwnerState>MA</rptOwnerState><rptOwnerZipCode>01867</rptOwnerZipCode><rptOwnerStateDescription></rptOwnerStateDescription></reportingOwnerAddress><reportingOwnerRelationship><isDirector>1</isDirector><isOfficer>0</isOfficer><isTenPercentOwner>0</isTenPercentOwner><isOther>0</isOther></reportingOwnerRelationship></reportingOwner><nonDerivativeTable><nonDerivativeTransaction
><securityTitle><value>Common Stock MASSBANK Corp</value></securityTitle><transactionDate><value>2004-01-07</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>J</transactionCode><equitySwapInvolved>0</equitySwapInvolved><footnoteId id="F1" /></transactionCoding><transactionTimeliness><value></value></transactionTimeliness><transactionAmounts><transactionShares><value>2250.0000</value></transactionShares><transactionPricePerShare><value>11.5000</value></transactionPricePerShare><transactionAcquiredDisposedCode><value>A</value></transactionAcquiredDisposedCode></transactionAmounts><postTransactionAmounts><sharesOwnedFollowingTransaction><value>18460.0000</value><footnoteId id="F2" /></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>D</value></directOrIndirectOwnership></ownershipNature></nonDerivativeTransaction></nonDerivativeTable><derivativeTable><deriv
ativeTransaction><securityTitle><value>Option(Right to buy)</value><footnoteId id="F1" /></securityTitle><conversionOrExercisePrice><value>11.5000</value></conversionOrExercisePrice><transactionDate><value>2004-01-07</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>J</transactionCode><equitySwapInvolved>0</equitySwapInvolved></transactionCoding><transactionTimeliness><value></value></transactionTimeliness><transactionAmounts><transactionShares><value>2250.0000</value></transactionShares><transactionPricePerShare><value>11.5000</value></transactionPricePerShare><transactionAcquiredDisposedCode><value>D</value></transactionAcquiredDisposedCode></transactionAmounts><exerciseDate><value>1994-01-18</value></exerciseDate><expirationDate><value>2004-01-17</value></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common</value></underlyingSecurityTitle><underlyingSecurityShares><value>2250.0000</value
></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>0</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>D</value></directOrIndirectOwnership></ownershipNature></derivativeTransaction></derivativeTable><footnotes><footnote id="F1">Exercise of stock option granted under the MASSBANK Corp 1986 Stock Option Plan</footnote><footnote id="F2">Includes 8,710.000 shares owned directly by Dr. Donald B. Stackhouse and 9,750.000 shares owned indirectly by Dr. Stackhouse.  The nature of the indirect beneficial ownership is that the shares are owned by the wife of Dr. Stackhouse.  Dr. Stackhouse disclaims beneficial ownership of the 9,750.000 shares listed and the filing of this report shall not be deemed an admission that Dr. Stackhouse is the beneficial owner.</footnote></footnotes><remarks></remarks><ownerSignature><signatureName>Dr. Donald B. Stackhouse</signatureName><signatureDate>2004-01-1
6</signatureDate></ownerSignature></ownershipDocument>

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