content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001637639</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0000740663</issuerCik>
        <issuerName>FIRST OF LONG ISLAND CORP</issuerName>
        <secFileNumber>001-32964</secFileNumber>
        <issuerAddress>
          <com:street1>275 BROADHOLLOW ROAD</com:street1>
          <com:city>MELVILLE</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>11747</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>5166714900</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>HILTON CHRISTOPHER J</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>National Financial Services, LLC</name>
          <address>
            <com:street1>499 Washington Blvd</com:street1>
            <com:city>Jersey City</com:city>
            <com:stateOrCountry>NJ</com:stateOrCountry>
            <com:zipCode>07310</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>9619</noOfUnitsSold>
        <aggregateMarketValue>101000.00</aggregateMarketValue>
        <noOfUnitsOutstanding>22588430</noOfUnitsOutstanding>
        <approxSaleDate>11/02/2023</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesInformation>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Charles Schwab &amp; Co.</name>
          <address>
            <com:street1>PO Box 628291</com:street1>
            <com:city>Orlando</com:city>
            <com:stateOrCountry>FL</com:stateOrCountry>
            <com:zipCode>32862</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>1217</noOfUnitsSold>
        <aggregateMarketValue>12775.00</aggregateMarketValue>
        <noOfUnitsOutstanding>22588430</noOfUnitsOutstanding>
        <approxSaleDate>11/02/2023</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>01/30/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>The First of Long Island Corporation</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>2191</amountOfSecuritiesAcquired>
        <paymentDate>01/30/2023</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>01/30/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>The First of Long Island Corporation</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>3522</amountOfSecuritiesAcquired>
        <paymentDate>01/30/2023</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>01/30/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>The First of Long Island Corporation</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>3110</amountOfSecuritiesAcquired>
        <paymentDate>01/30/2023</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>01/31/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>The First Of Long Island Corporation</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>2013</amountOfSecuritiesAcquired>
        <paymentDate>01/31/2022</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Christopher J. Hilton</name>
          <address>
            <com:street1>275 Broadhollow Rd</com:street1>
            <com:city>Melville</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>11747</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <saleDate>08/08/2023</saleDate>
        <amountOfSecuritiesSold>4810</amountOfSecuritiesSold>
        <grossProceeds>66873.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>11/01/2023</noticeDate>
        <planAdoptionDates>
          <planAdoptionDate>11/01/2023</planAdoptionDate>
        </planAdoptionDates>
        <signature>Maria Doyle POA Christopher J. Hilton</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 5887}]
text: 144
  0001637639
  XXXXXXXX
  LIVE
  0000740663
  FIRST OF LONG ISLAND CORP
  001-32964
  275 BROADHOLLOW ROAD
  MELVILLE
  NY
  11747
  5166714900
  HILTON CHRISTOPHER J
  Officer
  Common Stock
  National Financial Services, LLC
  499 Washington Blvd
  Jersey City
  NJ
  07310
  9619
  101000.00
  22588430
  11/02/2023
  NASDAQ
  Common Stock
  Charles Schwab & Co.
  PO Box 628291
  Orlando
  FL
  32862
  1217
  12775.00
  22588430
  11/02/2023
  NASDAQ
  Common Stock
  01/30/2023
  Restricted Stock
  The First of Long Island Corporation
  N
  2191
  01/30/2023
  NA
  Common Stock
  01/30/2023
  Restricted Stock
  The First of Long Island Corporation
  N
  3522
  01/30/2023
  NA
  Common Stock
  01/30/2023
  Restricted Stock
  The First of Long Island Corporation
  N
  3110
  01/30/2023
  NA
  Common Stock
  01/31/2022
  Restricted Stock
  The First Of Long Island Corporation
  N
  2013
  01/31/2022
  NA
  N
  Christopher J. Hilton
  275 Broadhollow Rd
  Melville
  NY
  11747
  Common Stock
  08/08/2023
  4810
  66873.00
  11/01/2023
  11/01/2023
  Maria Doyle POA Christopher J. Hilton