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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,
 K8o2v/nf/nLMKn/Y+1nrrzTR4Fiqxn9cN6BBz963ihcAYAFSQ3DsDavGh5T5jIXJ
 2j7OrXxgoONhi20g+xmCFw==

<SEC-DOCUMENT>0001209191-04-003552.txt : 20040120
<SEC-HEADER>0001209191-04-003552.hdr.sgml : 20040119
<ACCEPTANCE-DATETIME>20040120105234
ACCESSION NUMBER:		0001209191-04-003552
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:			CORMIER REGINALD E
		CENTRAL INDEX KEY:			0001235371

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-15137
		FILM NUMBER:		04531435

	BUSINESS ADDRESS:	
		STREET 1:		38 STONY BROOK ROAD
		CITY:			WESTFORD
		STATE:			MA
		ZIP:			01886-1924
		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>0001235371</rptOwnerCik><rptOwnerName>CORMIER REGINALD E</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>0</isDirector><isOfficer>1</isOfficer><isTenPercentOwner>0</isTenPercentOwner><isOther>0</isOther><officerTitle>SVP, Treasurer &amp; CFO</officerTitle></reportingOwnerRelationship></reportin
gOwner><derivativeTable><derivativeTransaction><securityTitle><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>2500.0000</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><underlyingSecurity
Shares><value>2500.0000</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>2500.0000</value></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></footnotes><remarks></remarks><ownerSignature><signatureName>Reginald E. Cormier</signatureName><signatureDate>2004-01-20</signatureDate></ownerSignature></ownershipDocument>

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