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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 DYnRPe/wrRaT14119zw32GHQOTGBHyuAtGhpXDSbSoS0j2dL3hh8X6CR+hGyful/
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<SEC-DOCUMENT>0001209191-04-012793.txt : 20040226
<SEC-HEADER>0001209191-04-012793.hdr.sgml : 20040226
<ACCEPTANCE-DATETIME>20040226154107
ACCESSION NUMBER:		0001209191-04-012793
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040224
FILED AS OF DATE:		20040226

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			WASHBURN DONALD R
		CENTRAL INDEX KEY:			0001235395

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-15137
		FILM NUMBER:		04630672

	BUSINESS ADDRESS:	
		STREET 1:		49 SPRING STREET
		CITY:			WAKEFIELD
		STATE:			MA
		ZIP:			01880-3662
		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>2004-02-24</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000799166</issuerCik>
        <issuerName>MASSBANK CORP</issuerName>
        <issuerTradingSymbol>MASB</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001235395</rptOwnerCik>
            <rptOwnerName>WASHBURN DONALD R</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>SVP, Lending, MASSBANK</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock MASSBANK Corp</value>
            </securityTitle>
            <transactionDate>
                <value>2004-02-24</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>4500.0000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>11.2500</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>47585.0030</value>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock MASSBANK Corp</value>
            </securityTitle>
            <transactionDate>
                <value>2004-02-24</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionTimeliness>
                <value></value>
            </transactionTimeliness>
            <transactionAmounts>
                <transactionShares>
                    <value>4500.0000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>41.3559</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>43085.0030</value>
                    <footnoteId id="F3"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Option (Right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>11.2500</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2004-02-24</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>4500.0000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>11.2500</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>1994-04-19</value>
            </exerciseDate>
            <expirationDate>
                <value>2004-04-18</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>4500.0000</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">The total includes 31,038.000 shares owned by Mr. Washburn directly, 3,600.000 shares owned by Mr. Washburn and his spouse and 12,947.003 shares owned indirectly by Mr. Washburn under the MASSBANK Employee Stock Ownership Plan (ESOP).</footnote>
        <footnote id="F3">The total includes 26,538.000 shares owned by Mr. Washburn directly, 3,600.000 shares owned by Mr. Washburn and his spouse and 12,947.003 shares owned indirectly by Mr. Washburn under the MASSBANK Employee Stock Ownership Plan (ESOP).</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>Donald R. Washburn</signatureName>
        <signatureDate>2004-02-26</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----