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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 bGdvsW0/npBZ/FWQjHonWg==

<SEC-DOCUMENT>0001209191-04-003904.txt : 20040121
<SEC-HEADER>0001209191-04-003904.hdr.sgml : 20040121
<ACCEPTANCE-DATETIME>20040121155257
ACCESSION NUMBER:		0001209191-04-003904
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040120
FILED AS OF DATE:		20040121

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			CARROLL DAVID F
		CENTRAL INDEX KEY:			0001235366

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-15137
		FILM NUMBER:		04535195

	BUSINESS ADDRESS:	
		STREET 1:		10 GOWING ROAD
		CITY:			WILMINGTON
		STATE:			MA
		ZIP:			01887-1504
		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>2004-01-20</periodOfReport><notSubjectToSection16>0</notSubjectToSection16><issuer><issuerCik>0000799166</issuerCik><issuerName>MASSBANK CORP</issuerName>        <issuerTradingSymbol>MASB</issuerTradingSymbol></issuer><reportingOwner><reportingOwnerId><rptOwnerCik>0001235366</rptOwnerCik><rptOwnerName>CARROLL DAVID F</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>0</isOfficer><isTenPercentOwner>0</isTenPercentOwner><isOther>1</isOther><otherText>VP-Operations, MASSBANK</otherText></reportingOwnerRelationship></reportingOwner><no
nDerivativeTable><nonDerivativeTransaction><securityTitle><value>common Stock MASSBANK Corp</value></securityTitle><transactionDate><value>2004-01-20</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>3000.0000</value></transactionShares><transactionPricePerShare><value>11.5625</value></transactionPricePerShare><transactionAcquiredDisposedCode><value>A</value></transactionAcquiredDisposedCode></transactionAmounts><postTransactionAmounts><sharesOwnedFollowingTransaction><value>29547.3516</value><footnoteId id="F2" /></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>D</value></directOrIndirectOwnership></ownershipNature></nonDerivativeTransaction></
nonDerivativeTable><derivativeTable><derivativeTransaction><securityTitle><value>Option(Right to buy)</value></securityTitle><conversionOrExercisePrice><value>11.5625</value></conversionOrExercisePrice><transactionDate><value>2004-01-20</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>3000.0000</value></transactionShares><transactionPricePerShare><value>11.5625</value></transactionPricePerShare><transactionAcquiredDisposedCode><value>D</value></transactionAcquiredDisposedCode></transactionAmounts><exerciseDate><value>1995-01-17</value></exerciseDate><expirationDate><value>2005-01-16</value></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common</value></underlyingSecurityTitle><underl
yingSecurityShares><value>3000.0000</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 17,881.0000 shares owned directly by Mr. Carroll and his spouse.  Also includes 11,666.3516 shares owned indirectly by Mr. Carroll under the MASSBANK Employee Stock Ownership Plan (ESOP) </footnote></footnotes><remarks></remarks><ownerSignature><signatureName>David F. Carroll</signatureName><signatureDate>2004-01-21</signatureDate></ownerSignature></ownershipDocument>

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