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>2500</noOfUnitsSold>
        <aggregateMarketValue>27900.00</aggregateMarketValue>
        <noOfUnitsOutstanding>22555484</noOfUnitsOutstanding>
        <approxSaleDate>06/06/2023</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>11/20/2017</acquiredDate>
        <natureOfAcquisitionTransaction>Market purchase</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Market purchase</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>3757</amountOfSecuritiesAcquired>
        <paymentDate>11/20/2017</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>06/05/2023</noticeDate>
        <signature>William Aprigliano POA Christopher J. Hilton</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 2765}]
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
  2500
  27900.00
  22555484
  06/06/2023
  NASDAQ
  Common Stock
  11/20/2017
  Market purchase
  Market purchase
  N
  3757
  11/20/2017
  Cash
  Y
  06/05/2023
  William Aprigliano POA Christopher J. Hilton