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>4863</noOfUnitsSold>
        <aggregateMarketValue>65000.00</aggregateMarketValue>
        <noOfUnitsOutstanding>22595349</noOfUnitsOutstanding>
        <approxSaleDate>03/04/2025</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>01/31/2025</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>The First of Long Island Corporation</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>2593</amountOfSecuritiesAcquired>
        <paymentDate>01/31/2025</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>01/31/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>The First of Long Island Corporation</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>2270</amountOfSecuritiesAcquired>
        <paymentDate>01/31/2024</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>03/03/2025</noticeDate>
        <planAdoptionDates>
          <planAdoptionDate>03/03/2025</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": 3445}]
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
  4863
  65000.00
  22595349
  03/04/2025
  NASDAQ
  Common Stock
  01/31/2025
  Restricted Stock
  The First of Long Island Corporation
  N
  2593
  01/31/2025
  N/A
  Common Stock
  01/31/2024
  Restricted Stock
  The First of Long Island Corporation
  N
  2270
  01/31/2024
  N/A
  Y
  03/03/2025
  03/03/2025
  Maria Doyle POA Christopher J. Hilton