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<P align="center"><FONT size="2">As filed with the Securities and Exchange Commission on July&nbsp;24, 2002
</FONT>
<P align="right"><FONT size="2">Registration No.&nbsp;333-****
</FONT>

<P align="center"><FONT size="2">SECURITIES AND EXCHANGE COMMISSION<BR>
Washington, D.C. 20549<BR><br>
<hr noshade width="20%" size="1">
</FONT>
<P align="center"><FONT size="2">FORM S-8<BR>
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
</FONT>
<P align="center"><FONT size="2"><B>M&#038;T BANK CORPORATION</B><BR>
(Exact name of registrant as specified in its charter)<br><br>
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<TABLE cellspacing="0" border="0" cellpadding="0" width="65%">
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        <TD width="50%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="45%">&nbsp;</TD>
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        <TD align="center" valign="top"><FONT size="2">NEW YORK</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD align="center" valign="top"><FONT size="2">(State or other jurisdiction of</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
16-0968385</FONT></TD>
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<TR valign="bottom">
        <TD align="center" valign="top"><FONT size="2">incorporation or organization)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
(IRS Employer Identification No.)</FONT></TD>
</TR>
</TABLE>
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<P align="center"><FONT size="2">One M&#038;T Plaza<BR>
Buffalo, New York 14203<BR>
(Address, including zip code, and telephone number, including area code,<BR>
of registrant&#146;s principal executive offices)<br><br>
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</FONT>
<P align="center"><FONT size="2"><B>M&#038;T Bank Corporation<BR>
Employee Stock Purchase Plan</B><BR>
(Full title of the plan)<br><br>
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</FONT>
<P align="center"><FONT size="2">Richard A. Lammert, Esq.<BR>
Senior Vice President and General Counsel<BR>
M&#038;T Bank Corporation<BR>
One M&#038;T Plaza<BR>
Buffalo, New York 14203<BR>
(716)&nbsp;842-5390<BR>
(Name, address, including zip code, and telephone number, including area code, of agent for service)
</FONT>
<P align="center"><FONT size="2">Copy to:<BR>
Steven Kaplan, Esq.<BR>
Arnold &#038; Porter<BR>
555 Twelfth Street, N.W.<br>
Washington, D.C. 20004<BR>
(202)&nbsp;942-5000<BR><br>
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</FONT>
<P align="center"><FONT size="2">Calculation of Registration Fee
</FONT>
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<TABLE cellspacing="0" border="0" cellpadding="0" width="90%">
<TR valign="bottom">
        <TD width="25%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="6%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="9%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="10%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="6%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD colspan="25"><HR size="1" noshade></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><FONT size="1"><B>Title of securities</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Amount to be</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="7"><FONT size="1"><B>Proposed maximum</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Proposed maximum</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="7"><FONT size="1"><B>Amount of</B></FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><FONT size="1"><B>to be registered</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>registered(1)</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="7"><FONT size="1"><B>offering price per</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>aggregate offering</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="7"><FONT size="1"><B>registration fee</B></FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><FONT size="1"><B>&nbsp;</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>&nbsp;</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="7"><FONT size="1"><B>unit(2)</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>price(2)</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>&nbsp;</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD colspan="3"><HR size="1" noshade></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD colspan="7"><HR size="1" noshade></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD colspan="3"><HR size="1" noshade></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD colspan="7"><HR size="1" noshade></TD>
</TR>
<TR valign="bottom" bgcolor="#eeeeee">
        <TD><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2">Common Stock, $0.50
Par Value</FONT></DIV></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2">1,000,000</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2">$</FONT></TD>
        <TD align="right"><FONT size="2">76.16</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2">$</FONT></TD>
        <TD align="right"><FONT size="2">76,160,000.00</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2">$</FONT></TD>
        <TD align="right"><FONT size="2">7,006.72</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD colspan="25"><HR size="1" noshade></TD>
</TR>
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<P><FONT size="2">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, pursuant to Rule&nbsp;416 under the Securities Act of 1933, this
Registration Statement also covers any additional securities which may become
issuable pursuant to anti-dilution provisions of the Employee Stock Purchase
Plan.
</FONT>
<P><FONT size="2">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Estimated solely for the purpose of calculating the registration fee
pursuant to Securities Act Rule&nbsp;457(h), on the basis of the average high and
low sale prices of the Registrant&#146;s Common Stock as reported on July&nbsp;22, 2002
on the New York Stock Exchange, which date is within 5 business days prior to
the date of the filing of this Registration Statement.
</FONT>
<P align="center"><FONT size="2">1</FONT>
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<P align="center"><FONT size="2"><B>PART II</B>
</FONT>
<P align="center"><FONT size="2"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The purpose of this Registration Statement is to register 1,000,000 shares
of common stock, $0.50 par value, reserved for issuance pursuant to the M&#038;T
Bank Corporation Employee Stock Purchase Plan (the &#147;Plan&#148;).
</FONT>
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<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
        <TD width="5%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="90%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2"><B>Item&nbsp;3.</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
<B>Incorporation of documents by Reference</B></FONT></TD>
</TR>
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<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents filed by M&#038;T Bank Corporation (File No.&nbsp;1-9861)
(&#147;M&#038;T&#148;) with the Securities and Exchange Commission (the &#147;Commission&#148;) under
the Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), are
incorporated herein by reference:
</FONT>
<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">a.</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="93%"><FONT size="2">M&#038;T&#146;s Annual Report on Form&nbsp;10-K for the year
ended December&nbsp;31, 2001;</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">b.</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="93%"><FONT size="2">M&#038;T&#146;s Quarterly Report on Form&nbsp;10-Q for the
quarter ended March&nbsp;31, 2002; and</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">c.</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="93%"><FONT size="2">The description of the common stock of M&#038;T
(&#147;M&#038;T Common Stock&#148;), contained in a registration statement
on Form&nbsp;8-A filed by M&#038;T on May&nbsp;20, 1998, and any amendments
or reports filed for the purpose of updating such
description.</FONT></TD>
</TR>
</TABLE>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents filed by M&#038;T after the date of this Registration Statement
pursuant to Sections&nbsp;13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to
the filing of a post-effective amendment which indicates that all M&#038;T Common
Stock offered hereby has been sold or which deregisters such M&#038;T Common Stock
then remaining unsold, shall be deemed to be incorporated in this Registration
Statement by reference and shall be a part hereof from the date of filing such
documents. Any statement contained in a document incorporated or deemed to be
incorporated by reference in this Registration Statement shall be deemed to be
modified or superseded for purposes of this Registration Statement to the
extent that a statement contained herein or in any other subsequently filed
document which also is or is deemed to be incorporated by reference in this
Registration Statement modifies or supersedes such statement. Any such
statement so modified or superseded shall not be deemed, except as so modified
or so superseded, to constitute a part of this Registration Statement.
</FONT>
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<TR valign="bottom">
        <TD width="5%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="90%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2"><B>Item&nbsp;4.</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
<B>Description of Securities</B></FONT></TD>
</TR>
</TABLE>
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<P><FONT size="2">Not Applicable.
</FONT>
<P align="center"><FONT size="2">2</FONT>
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<TR valign="bottom">
        <TD width="5%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="90%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2"><B>Item&nbsp;5.</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
<B>Interests of Named Experts and Counsel</B></FONT></TD>
</TR>
</TABLE>
</CENTER>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The consolidated financial statements of M&#038;T incorporated in this
Registration Statement by reference to M&#038;T&#146;s Annual Report on Form&nbsp;10-K for the
year ended December&nbsp;31, 2001 have been so incorporated in this document by
reference in reliance on the report of PricewaterhouseCoopers LLP, independent
accountants, given on the authority of said firm as experts in auditing and
accounting.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Documents incorporated herein by reference in the future will include
financial statements, related schedules (if required) and accountants&#146; reports,
which financial statements and schedules will have been audited to the extent
and for periods set forth in such reports by the firm or firms rendering such
reports, and, to the extent so audited and consent to incorporation by
reference is given, will be incorporated herein by reference in reliance on the
reports given on the authority of said firm as experts in auditing and
accounting.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Richard A. Lammert, Esq., Senior Vice President and General Counsel of
M&#038;T, has delivered a legal opinion to the effect that the issuance and sale of
the M&#038;T Common Stock offered hereby was duly authorized by M&#038;T and that such
M&#038;T Common Stock will be validly issued, fully paid and nonassessable when
issued pursuant to the Plan. As of July&nbsp;23, 2002, Mr.&nbsp;Lammert was the
beneficial owner of 60,568 shares of M&#038;T Common Stock and held options granted
under the M&#038;T Bank Corporation 1983 Stock Option Plan and the M&#038;T Bank
Corporation 2001 Stock Option Plan covering 138,000 shares of M&#038;T Common Stock,
97,000 of which are currently exercisable.
</FONT>
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<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">

<TR valign="bottom">
        <TD width="5%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="90%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2"><B>Item&nbsp;6.</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
<B>Indemnification of Directors and Officers</B></FONT></TD>
</TR>
</TABLE>
</CENTER>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sections&nbsp;721 and 722 of the New York Business Corporation Law (&#147;NYBCL&#148;)
provide for indemnification of directors and officers. Section&nbsp;721 of the NYBCL
provides that the statutory provisions under New York law are not exclusive of
any other rights to which a director or officer seeking indemnification would
be entitled.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;722 of the NYBCL provides that a corporation may indemnify a
director or officer of the corporation who is made a party, or threatened to be
made a party, in a civil or criminal proceeding arising out of activities
undertaken at the request of the corporation (including action on behalf of
another corporation, partnership, joint venture, trust, employee benefit plan
or other business enterprise) against judgments, fines, amounts paid in
settlement and reasonable expenses, if the director or officer acted in good
faith for a purpose which he reasonably believed to be in, or, in the case of
service for any other corporation, partnership, joint venture, trust, employee
benefit plan or other business enterprise, not opposed to, the best interests
of the corporation. To be indemnified with respect to criminal proceedings,
the director or officer must also have had no reasonable cause to believe that
his or her conduct was unlawful. In the case of a claim by or in the right of
the corporation (including stockholder derivative suits), there is no
indemnification under New York law for threatened actions or a pending action
</FONT>
<P align="center"><FONT size="2">3</FONT>
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<P><FONT size="2">otherwise settled or disposed of, and no indemnification of expenses is
permitted, if the director or officer is adjudged liable to the corporation
unless and only to the extent a court determines that, despite such
adjudication but in view of all the circumstances, such indemnification is
nonetheless proper.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The certificate of incorporation of M&#038;T provides that M&#038;T will indemnify
to the maximum extent permissible under New York law its officers and directors
for liability arising out of their actions in such capacity.
</FONT>
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<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
        <TD width="5%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="90%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2"><B>Item&nbsp;7.</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
<B>Exemptions from Registration Claimed</B></FONT></TD>
</TR>
</TABLE>
</CENTER>
<P><FONT size="2">Not Applicable.
</FONT>
<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
        <TD width="5%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="90%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2"><B>Item&nbsp;8.</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
<B>Exhibits</B></FONT></TD>
</TR>
</TABLE>
</CENTER>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following exhibits are filed as part of this Registration Statement
or, where so indicated, have been previously filed and are incorporated herein
by reference.
</FONT>
<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
        <TD width="18%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="77%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Exhibit&nbsp;5</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Opinion of Richard A. Lammert, Esq., filed herewith.</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Exhibit&nbsp;23.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of Richard A. Lammert, Esq., included in the opinion
filed as Exhibit&nbsp;5 hereto.</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Exhibit&nbsp;23.2</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of PricewaterhouseCoopers LLP, filed herewith.</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Exhibit&nbsp;24</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Powers of Attorney, filed herewith.</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Exhibit&nbsp;99.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Form of M&#038;T Bank Corporation Employee Stock Purchase Plan,
filed herewith.</FONT></TD>
</TR>
</TABLE>
</CENTER>
<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
        <TD width="5%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="90%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2"><B>Item&nbsp;9.</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
<B>Undertakings</B></FONT></TD>
</TR>
</TABLE>
</CENTER>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;M&#038;T hereby undertakes:
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To file, during any period in which offers or sales are being made, a
post-effective amendment to this registration statement:
</FONT>
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<TABLE cellspacing="0" border="0" cellpadding="0" width="65%">
<TR valign="bottom">
        <TD width="8%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="87%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">(a)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
To include any prospectus
required by Section&nbsp;10(a)(3) of the Securities Act of
1933, as amended;</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P align="center"><FONT size="2">4</FONT>
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<TABLE cellspacing="0" border="0" cellpadding="0" width="65%">
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        <TD width="8%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="87%">&nbsp;</TD>
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<TR valign="bottom">
        <TD valign="top"><FONT size="2">(b)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
To reflect in the prospectus any
facts or events arising after the effective date of
the registration statement (or the most recent
post-effective amendment thereof) which, individually
or in the aggregate, represent a fundamental change in
the information set forth in the registration
statement. Notwithstanding the foregoing, any increase
or decrease in volume of securities offered (if the
total dollar value of securities offered would not
exceed that which was registered) and any deviation
from the low or high end of the estimated maximum
offering range may be reflected in the form of
prospectus filed with the Commission pursuant to Rule
424(b) if, in the aggregate, the changes in volume and
price represent no more than a 20% change in the
maximum aggregate offering price set forth in the
&#147;Calculation of Registration Fee&#148; table in the
effective registration statement;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">(c)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
To include any material
information with respect to the plan of distribution
not previously disclosed in the registration statement
or any material change to such information in the
registration statement.</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR>
        <TD width="5%"></TD>
        <TD width="95%"></TD>
</TR>
<TR valign="top">
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">Provided, however, that the undertakings set forth in paragraphs 1(a) and
1(b) above do not apply if the information required to be included in a
post-effective amendment by those paragraphs is contained in periodic
reports filed by M&#038;T pursuant to Section&nbsp;13 or 15(d) of the Exchange Act,
which are incorporated by reference in this registration statement.</FONT></TD>
</TR>

</TABLE>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;That, for the purpose of determining any liability under the Securities
Act of 1933, as amended, each such post-effective amendment shall be deemed to
be a new registration statement relating to the securities offered therein, and
the offering of such securities at that time shall be deemed to be the initial
bona fide offering thereof.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To remove from registration by means of a post-effective amendment any
of the securities being registered which remain unsold at the termination of
the offering.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;That, for purposes of determining any liability under the Securities
Act of 1933, as amended, each filing of M&#038;T&#146;s annual report pursuant to Section
13(a) or Section&nbsp;15(d) of the Exchange Act, as amended, that is incorporated by
reference in this registration statement shall be deemed to be a new
registration statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be the initial bona
fide offering thereof.
</FONT>
<P align="center"><FONT size="2">5</FONT>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar as indemnification for liabilities arising under the Securities
Act of 1933, as amended, may be permitted to directors, officers and
controlling persons of M&#038;T pursuant to the foregoing provisions, or otherwise,
M&#038;T has been advised that in the opinion of the Commission such indemnification
is against public policy as expressed in the Securities Act and is, therefore,
unenforceable. In the event that a claim for indemnification against such
liabilities (other than the payment by M&#038;T of expenses incurred or paid by a
director, officer or controlling person of M&#038;T in the successful defense of any
action, suit or proceeding) is asserted by such director, officer or
controlling person in connection with the securities being registered, M&#038;T
will, unless in the opinion of its counsel the matter has been settled by
controlling precedent, submit to a court of appropriate jurisdiction the
question whether such indemnification by it is against public policy as
expressed in the Securities Act and will be governed by the final adjudication
of such issue.
</FONT>
<P align="center"><FONT size="2">6</FONT>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<P align="center"><FONT size="2"><B>SIGNATURES</B>
</FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the Company
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form&nbsp;S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Buffalo, State of New York, on July&nbsp;23, 2002.
</FONT>
<p align="right">
<TABLE cellspacing="0" border="0" cellpadding="0" width="45%">
<TR valign="bottom">
        <TD width="11%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="84%">&nbsp;</TD>
</TR>
<TR valign="bottom">

        <TD align="left" valign="top" colspan="3"><FONT size="2">
M&#038;T BANK CORPORATION</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">By:&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
<u>/s/  Michael P. Pinto&nbsp;&nbsp;&nbsp;&nbsp;</u><BR>
Michael P. Pinto<BR>
Executive Vice President<BR>
and Chief Financial Officer</FONT></TD>
</TR>
</TABLE>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed by the following persons in the
capacities indicated on July&nbsp;23, 2002:
</FONT>
<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="65%">
<TR valign="bottom">
        <TD width="44%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="51%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><FONT size="1"><B>Signature</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="1"><B>Title</B></FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><HR size="1" noshade></TD>
</TR>
<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Chairman of the Board, President</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
and Chief Executive Officer</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Robert G. Wilmers</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
(Principal Executive Officer)</FONT></TD>
</TR>
<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/ Michael P. Pinto
<HR size="1" noshade>
Michael P. Pinto</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Executive Vice President and Chief
Financial Officer (Principal
Financial Officer)</FONT></TD>
</TR>
<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/ Michael R. Spychala
<HR size="1" noshade>
Michael R. Spychala</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Senior Vice President and
Controller (Principal Accounting
Officer)</FONT></TD>
</TR>
<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">*
<HR size="1" noshade>
William F. Allyn</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>
<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">*
<HR size="1" noshade>
Brent D. Baird</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>
<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">*
<HR size="1" noshade>
John H. Benisch</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P align="center"><FONT size="2">7</FONT>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="65%">
<TR valign="bottom">
        <TD width="44%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="51%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">*
<HR size="1" noshade>
Robert J. Bennett</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>
<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">*
<HR size="1" noshade>
C. Angela Bontempo</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>
<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">*
<HR size="1" noshade>
Robert T. Brady</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>
<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">*
<HR size="1" noshade>
Patrick J. Callan</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>
<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">*
<HR size="1" noshade>
Carl L. Campbell</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>
<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">*
<HR size="1" noshade>
R. Carlos Carballada</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">*
<HR size="1" noshade>
T. Jefferson Cunningham III</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>
<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">*
<HR size="1" noshade>
Donald Devorris</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>
<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">*
<HR size="1" noshade>
Richard E. Garman</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>
<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">*
<HR size="1" noshade>
James V. Glynn</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>
<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">*
<HR size="1" noshade>
Daniel R. Hawbaker</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>
<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">*
<HR size="1" noshade>
Patrick W.E. Hodgson</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P align="center"><FONT size="2">8</FONT>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="65%">
<TR valign="bottom">
        <TD width="44%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="51%">&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">*
<HR size="1" noshade>
Samuel T. Hubbard, Jr.</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">*
<HR size="1" noshade>
Richard G. King</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">*
<HR size="1" noshade>
Reginald B. Newman, II</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">*
<HR size="1" noshade>
Jorge G. Pereira</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">*
<HR size="1" noshade>
Robert E. Sadler, Jr.</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">*
<HR size="1" noshade>
Stephen G. Sheetz</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">*
<HR size="1" noshade>
John L. Vensel</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">*
<HR size="1" noshade>
Herbert L. Washington</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>
</TABLE>
</CENTER>
<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="55%">
<TR valign="bottom">
        <TD width="9%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="86%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">*By:</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
/s/ Richard A.
Lammert&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;July&nbsp;23,
2002</FONT><hr width="42%" size="1" noshade></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Richard A. Lammert, Esq.</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
(Attorney-in-fact)</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
pursuant to Powers of Attorney filed herewith</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P align="center"><FONT size="2">9</FONT>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<P align="center"><FONT size="2"><B>INDEX TO EXHIBITS</B>
</FONT>

<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="65%">
<TR valign="bottom">
        <TD width="18%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="77%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Exhibit&nbsp;5</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Opinion of Richard A. Lammert, Esq., filed herewith.</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Exhibit&nbsp;23.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of Richard A. Lammert, Esq., included in the opinion
filed as Exhibit&nbsp;5 hereto.</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Exhibit&nbsp;23.2</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of PricewaterhouseCoopers LLP, filed herewith.</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Exhibit&nbsp;24</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Powers of Attorney, filed herewith.</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
        <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Exhibit&nbsp;99.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Form of M&#038;T Bank Corporation Employee Stock Purchase Plan,
filed herewith.</FONT></TD>
</TR>
</TABLE>
</CENTER>

<P align="center"><FONT size="2">10</FONT>




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{"company-data": {"conformed-name": "M&T BANK CORP", "cik": "0000036270", "assigned-sic": "6022", "irs-number": "160968385", "state-of-incorporation": "NY", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-97031", "film-number": "02709914"}, "business-address": {"street1": "C/O CORPORATE REPORTING", "street2": "ONE M&T PLAZA 5TH FLOOR", "city": "BUFFALO", "state": "NY", "zip": "14203", "phone": "7168425390"}, "mail-address": {"street1": "C/O CORPORAE REPORTING", "street2": "ONE M&T PLAZA 5TH FLR", "city": "BUFFALO", "state": "NY", "zip": "14203"}, "former-company": {"former-conformed-name": "FIRST EMPIRE STATE CORP", "date-changed": "19920703"}}
sv8
As filed with the Securities and Exchange Commission on July 24, 2002
Registration No. 333-****
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
M&T BANK CORPORATION
(Exact name of registrant as specified in its charter)
NEW YORK
(State or other jurisdiction of
16-0968385
incorporation or organization)
(IRS Employer Identification No.)
One M&T Plaza
Buffalo, New York 14203
(Address, including zip code, and telephone number, including area code,
of registrant's principal executive offices)
M&T Bank Corporation
Employee Stock Purchase Plan
(Full title of the plan)
Richard A. Lammert, Esq.
Senior Vice President and General Counsel
M&T Bank Corporation
One M&T Plaza
Buffalo, New York 14203
(716) 842-5390
(Name, address, including zip code, and telephone number, including area code, of agent for service)
Copy to:
Steven Kaplan, Esq.
Arnold & Porter
555 Twelfth Street, N.W.
Washington, D.C. 20004
(202) 942-5000
Calculation of Registration Fee
Title of securities
Amount to be
Proposed maximum
Proposed maximum
Amount of
to be registered
registered(1)
offering price per
aggregate offering
registration fee
unit(2)
price(2)
Common Stock, $0.50
Par Value
1,000,000
$
76.16
$
76,160,000.00
$
7,006.72
(1)      In addition, pursuant to Rule 416 under the Securities Act of 1933, this
Registration Statement also covers any additional securities which may become
issuable pursuant to anti-dilution provisions of the Employee Stock Purchase
Plan.
(2)      Estimated solely for the purpose of calculating the registration fee
pursuant to Securities Act Rule 457(h), on the basis of the average high and
low sale prices of the Registrant's Common Stock as reported on July 22, 2002
on the New York Stock Exchange, which date is within 5 business days prior to
the date of the filing of this Registration Statement.
1
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
The purpose of this Registration Statement is to register 1,000,000 shares
of common stock, $0.50 par value, reserved for issuance pursuant to the M&T
Bank Corporation Employee Stock Purchase Plan (the "Plan").
Item 3.
Incorporation of documents by Reference
The following documents filed by M&T Bank Corporation (File No. 1-9861)
("M&T") with the Securities and Exchange Commission (the "Commission") under
the Securities Exchange Act of 1934, as amended (the "Exchange Act"), are
incorporated herein by reference:
a.
M&T's Annual Report on Form 10-K for the year
ended December 31, 2001;
b.
M&T's Quarterly Report on Form 10-Q for the
quarter ended March 31, 2002; and
c.
The description of the common stock of M&T
("M&T Common Stock"), contained in a registration statement
on Form 8-A filed by M&T on May 20, 1998, and any amendments
or reports filed for the purpose of updating such
description.
All documents filed by M&T after the date of this Registration Statement
pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to
the filing of a post-effective amendment which indicates that all M&T Common
Stock offered hereby has been sold or which deregisters such M&T Common Stock
then remaining unsold, shall be deemed to be incorporated in this Registration
Statement by reference and shall be a part hereof from the date of filing such
documents. Any statement contained in a document incorporated or deemed to be
incorporated by reference in this Registration Statement shall be deemed to be
modified or superseded for purposes of this Registration Statement to the
extent that a statement contained herein or in any other subsequently filed
document which also is or is deemed to be incorporated by reference in this
Registration Statement modifies or supersedes such statement. Any such
statement so modified or superseded shall not be deemed, except as so modified
or so superseded, to constitute a part of this Registration Statement.
Item 4.
Description of Securities
Not Applicable.
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Item 5.
Interests of Named Experts and Counsel
The consolidated financial statements of M&T incorporated in this
Registration Statement by reference to M&T's Annual Report on Form 10-K for the
year ended December 31, 2001 have been so incorporated in this document by
reference in reliance on the report of PricewaterhouseCoopers LLP, independent
accountants, given on the authority of said firm as experts in auditing and
accounting.
Documents incorporated herein by reference in the future will include
financial statements, related schedules (if required) and accountants' reports,
which financial statements and schedules will have been audited to the extent
and for periods set forth in such reports by the firm or firms rendering such
reports, and, to the extent so audited and consent to incorporation by
reference is given, will be incorporated herein by reference in reliance on the
reports given on the authority of said firm as experts in auditing and
accounting.
Richard A. Lammert, Esq., Senior Vice President and General Counsel of
M&T, has delivered a legal opinion to the effect that the issuance and sale of
the M&T Common Stock offered hereby was duly authorized by M&T and that such
M&T Common Stock will be validly issued, fully paid and nonassessable when
issued pursuant to the Plan. As of July 23, 2002, Mr. Lammert was the
beneficial owner of 60,568 shares of M&T Common Stock and held options granted
under the M&T Bank Corporation 1983 Stock Option Plan and the M&T Bank
Corporation 2001 Stock Option Plan covering 138,000 shares of M&T Common Stock,
97,000 of which are currently exercisable.
Item 6.
Indemnification of Directors and Officers
Sections 721 and 722 of the New York Business Corporation Law ("NYBCL")
provide for indemnification of directors and officers. Section 721 of the NYBCL
provides that the statutory provisions under New York law are not exclusive of
any other rights to which a director or officer seeking indemnification would
be entitled.
Section 722 of the NYBCL provides that a corporation may indemnify a
director or officer of the corporation who is made a party, or threatened to be
made a party, in a civil or criminal proceeding arising out of activities
undertaken at the request of the corporation (including action on behalf of
another corporation, partnership, joint venture, trust, employee benefit plan
or other business enterprise) against judgments, fines, amounts paid in
settlement and reasonable expenses, if the director or officer acted in good
faith for a purpose which he reasonably believed to be in, or, in the case of
service for any other corporation, partnership, joint venture, trust, employee
benefit plan or other business enterprise, not opposed to, the best interests
of the corporation. To be indemnified with respect to criminal proceedings,
the director or officer must also have had no reasonable cause to believe that
his or her conduct was unlawful. In the case of a claim by or in the right of
the corporation (including stockholder derivative suits), there is no
indemnification under New York law for threatened actions or a pending action
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otherwise settled or disposed of, and no indemnification of expenses is
permitted, if the director or officer is adjudged liable to the corporation
unless and only to the extent a court determines that, despite such
adjudication but in view of all the circumstances, such indemnification is
nonetheless proper.
The certificate of incorporation of M&T provides that M&T will indemnify
to the maximum extent permissible under New York law its officers and directors
for liability arising out of their actions in such capacity.
Item 7.
Exemptions from Registration Claimed
Not Applicable.
Item 8.
Exhibits
The following exhibits are filed as part of this Registration Statement
or, where so indicated, have been previously filed and are incorporated herein
by reference.
Exhibit 5
Opinion of Richard A. Lammert, Esq., filed herewith.
Exhibit 23.1
Consent of Richard A. Lammert, Esq., included in the opinion
filed as Exhibit 5 hereto.
Exhibit 23.2
Consent of PricewaterhouseCoopers LLP, filed herewith.
Exhibit 24
Powers of Attorney, filed herewith.
Exhibit 99.1
Form of M&T Bank Corporation Employee Stock Purchase Plan,
filed herewith.
Item 9.
Undertakings
M&T hereby undertakes:
1.     To file, during any period in which offers or sales are being made, a
post-effective amendment to this registration statement:
(a)
To include any prospectus
required by Section 10(a)(3) of the Securities Act of
1933, as amended;
4
(b)
To reflect in the prospectus any
facts or events arising after the effective date of
the registration statement (or the most recent
post-effective amendment thereof) which, individually
or in the aggregate, represent a fundamental change in
the information set forth in the registration
statement. Notwithstanding the foregoing, any increase
or decrease in volume of securities offered (if the
total dollar value of securities offered would not
exceed that which was registered) and any deviation
from the low or high end of the estimated maximum
offering range may be reflected in the form of
prospectus filed with the Commission pursuant to Rule
424(b) if, in the aggregate, the changes in volume and
price represent no more than a 20% change in the
maximum aggregate offering price set forth in the
"Calculation of Registration Fee" table in the
effective registration statement;
(c)
To include any material
information with respect to the plan of distribution
not previously disclosed in the registration statement
or any material change to such information in the
registration statement.
Provided, however, that the undertakings set forth in paragraphs 1(a) and
1(b) above do not apply if the information required to be included in a
post-effective amendment by those paragraphs is contained in periodic
reports filed by M&T pursuant to Section 13 or 15(d) of the Exchange Act,
which are incorporated by reference in this registration statement.
2.     That, for the purpose of determining any liability under the Securities
Act of 1933, as amended, each such post-effective amendment shall be deemed to
be a new registration statement relating to the securities offered therein, and
the offering of such securities at that time shall be deemed to be the initial
bona fide offering thereof.
3.     To remove from registration by means of a post-effective amendment any
of the securities being registered which remain unsold at the termination of
the offering.
4.     That, for purposes of determining any liability under the Securities
Act of 1933, as amended, each filing of M&T's annual report pursuant to Section
13(a) or Section 15(d) of the Exchange Act, as amended, that is incorporated by
reference in this registration statement shall be deemed to be a new
registration statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be the initial bona
fide offering thereof.
5
5.     Insofar as indemnification for liabilities arising under the Securities
Act of 1933, as amended, may be permitted to directors, officers and
controlling persons of M&T pursuant to the foregoing provisions, or otherwise,
M&T has been advised that in the opinion of the Commission such indemnification
is against public policy as expressed in the Securities Act and is, therefore,
unenforceable. In the event that a claim for indemnification against such
liabilities (other than the payment by M&T of expenses incurred or paid by a
director, officer or controlling person of M&T in the successful defense of any
action, suit or proceeding) is asserted by such director, officer or
controlling person in connection with the securities being registered, M&T
will, unless in the opinion of its counsel the matter has been settled by
controlling precedent, submit to a court of appropriate jurisdiction the
question whether such indemnification by it is against public policy as
expressed in the Securities Act and will be governed by the final adjudication
of such issue.
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SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Company
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Buffalo, State of New York, on July 23, 2002.
M&T BANK CORPORATION
By:
/s/  Michael P. Pinto
Michael P. Pinto
Executive Vice President
and Chief Financial Officer
Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed by the following persons in the
capacities indicated on July 23, 2002:
Signature
Title
*
Chairman of the Board, President
and Chief Executive Officer
Robert G. Wilmers
(Principal Executive Officer)
/s/ Michael P. Pinto
Michael P. Pinto
Executive Vice President and Chief
Financial Officer (Principal
Financial Officer)
/s/ Michael R. Spychala
Michael R. Spychala
Senior Vice President and
Controller (Principal Accounting
Officer)
*
William F. Allyn
Director
*
Brent D. Baird
Director
*
John H. Benisch
Director
7
*
Robert J. Bennett
Director
*
C. Angela Bontempo
Director
*
Robert T. Brady
Director
*
Patrick J. Callan
Director
*
Carl L. Campbell
Director
*
R. Carlos Carballada
Director
*
T. Jefferson Cunningham III
Director
*
Donald Devorris
Director
*
Richard E. Garman
Director
*
James V. Glynn
Director
*
Daniel R. Hawbaker
Director
*
Patrick W.E. Hodgson
Director
8
*
Samuel T. Hubbard, Jr.
Director
*
Richard G. King
Director
*
Reginald B. Newman, II
Director
*
Jorge G. Pereira
Director
*
Robert E. Sadler, Jr.
Director
*
Stephen G. Sheetz
Director
*
John L. Vensel
Director
*
Herbert L. Washington
Director
*By:
/s/ Richard A.
Lammert                    July 23,
2002
Richard A. Lammert, Esq.
(Attorney-in-fact)
pursuant to Powers of Attorney filed herewith
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INDEX TO EXHIBITS
Exhibit 5
Opinion of Richard A. Lammert, Esq., filed herewith.
Exhibit 23.1
Consent of Richard A. Lammert, Esq., included in the opinion
filed as Exhibit 5 hereto.
Exhibit 23.2
Consent of PricewaterhouseCoopers LLP, filed herewith.
Exhibit 24
Powers of Attorney, filed herewith.
Exhibit 99.1
Form of M&T Bank Corporation Employee Stock Purchase Plan,
filed herewith.
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