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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 IXJEdqtdhjz7XUkHMtnTgBU5PCrtVZbSyIJnyX1KEnCXz64SgokfxZ6uAu7pIrUG
 eVNQZ0kByOBJweRGYP4ZMA==

<SEC-DOCUMENT>0001209191-04-003504.txt : 20040120
<SEC-HEADER>0001209191-04-003504.hdr.sgml : 20040119
<ACCEPTANCE-DATETIME>20040120075227
ACCESSION NUMBER:		0001209191-04-003504
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040115
FILED AS OF DATE:		20040120

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			BUFFERD ALLAN S
		CENTRAL INDEX KEY:			0001235354

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-15137
		FILM NUMBER:		04530864

	BUSINESS ADDRESS:	
		STREET 1:		8 WHITNEY ROAD
		CITY:			NEWTON
		STATE:			MA
		ZIP:			02160
		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>2004-01-15</periodOfReport><notSubjectToSection16>0</notSubjectToSection16><issuer><issuerCik>0000799166</issuerCik><issuerName>MASSBANK CORP</issuerName>        <issuerTradingSymbol>MASB</issuerTradingSymbol></issuer><reportingOwner><reportingOwnerId><rptOwnerCik>0001235354</rptOwnerCik><rptOwnerName>BUFFERD ALLAN S</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><derivativeTable><derivativeTransaction><security
Title><value>Option (Right to buy)</value></securityTitle><conversionOrExercisePrice><value>42.9000</value></conversionOrExercisePrice><transactionDate><value>2004-01-15</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>500.0000</value></transactionShares><transactionPricePerShare><value>42.9000</value></transactionPricePerShare><transactionAcquiredDisposedCode><value>A</value></transactionAcquiredDisposedCode></transactionAmounts><exerciseDate><value>2004-01-15</value></exerciseDate><expirationDate><value>2014-01-14</value></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common</value></underlyingSecurityTitle><underlyingSecurityShares><value>500.0000</value></underlyingSecurityShares
></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>500.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>D</value></directOrIndirectOwnership></ownershipNature></derivativeTransaction><derivativeTransaction><securityTitle><value>Phantom Stock</value><footnoteId id="F2" /></securityTitle><conversionOrExercisePrice><value>42.9000</value></conversionOrExercisePrice><transactionDate><value>2004-01-15</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>A</transactionCode><equitySwapInvolved>0</equitySwapInvolved></transactionCoding><transactionTimeliness><value></value></transactionTimeliness><transactionAmounts><transactionShares><value>26.2238</value></transactionShares><transactionPricePerShare><value>42.9000</value></transactionPricePerShare><transactionAcquiredDisposedCode><value>A</value></transactionAcquire
dDisposedCode></transactionAmounts><exerciseDate><footnoteId id="F3" /></exerciseDate><expirationDate><footnoteId id="F3" /></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common</value></underlyingSecurityTitle><underlyingSecurityShares><value>26.2238</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>1255.1534</value><footnoteId id="F4" /></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>D</value></directOrIndirectOwnership></ownershipNature></derivativeTransaction></derivativeTable><footnotes><footnote id="F1">Grant of Stock Option under the MASSBANK Corp 1994 Stock Incentive Plan</footnote><footnote id="F2">Cash-only security issued pursuant to the Directors' Deferred Compensation Plan</footnote><footnote id="F3">The shares of phantom stock become payable in shares of common stock of the Issuer upon the reporting person attaining the age of 72, or his termin
ation or death or upon a change of control of the Issuer</footnote><footnote id="F4">Includes 6.8991 shares of MASSBANK Corp Common Stock acquired on 11/20/2003 at a price of $40.74 per share pursuant to the reinvestment of dividends under the Directors' Deferred Compensation Plan.</footnote></footnotes><remarks></remarks><ownerSignature><signatureName>Allan S. Bufferd</signatureName><signatureDate>2004-01-20</signatureDate></ownerSignature></ownershipDocument>

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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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