<?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>4810</noOfUnitsSold>
      <aggregateMarketValue>67243.80</aggregateMarketValue>
      <noOfUnitsOutstanding>22572766</noOfUnitsOutstanding>
      <approxSaleDate>08/08/2023</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>1075</amountOfSecuritiesAcquired>
      <paymentDate>11/20/2017</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>01/10/2018</acquiredDate>
      <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>20</amountOfSecuritiesAcquired>
      <paymentDate>01/10/2018</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>04/04/2018</acquiredDate>
      <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>21</amountOfSecuritiesAcquired>
      <paymentDate>04/04/2018</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>07/19/2018</acquiredDate>
      <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>23</amountOfSecuritiesAcquired>
      <paymentDate>07/19/2018</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>10/19/2018</acquiredDate>
      <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Dividend Reinvesment</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>31</amountOfSecuritiesAcquired>
      <paymentDate>10/19/2018</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>11/21/2018</acquiredDate>
      <natureOfAcquisitionTransaction>Market purchase</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Market purchase</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>2333</amountOfSecuritiesAcquired>
      <paymentDate>11/21/2018</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>01/14/2019</acquiredDate>
      <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>51</amountOfSecuritiesAcquired>
      <paymentDate>01/14/2019</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>03/20/2019</acquiredDate>
      <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>47</amountOfSecuritiesAcquired>
      <paymentDate>03/20/2019</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>07/22/2019</acquiredDate>
      <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>51</amountOfSecuritiesAcquired>
      <paymentDate>07/22/2019</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>10/18/2019</acquiredDate>
      <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>50</amountOfSecuritiesAcquired>
      <paymentDate>10/18/2019</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>01/20/2020</acquiredDate>
      <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>49</amountOfSecuritiesAcquired>
      <paymentDate>01/20/2020</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>03/27/2020</acquiredDate>
      <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>78</amountOfSecuritiesAcquired>
      <paymentDate>03/27/2020</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>07/20/2020</acquiredDate>
      <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>80</amountOfSecuritiesAcquired>
      <paymentDate>07/20/2020</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>10/22/2020</acquiredDate>
      <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>78</amountOfSecuritiesAcquired>
      <paymentDate>10/22/2020</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>01/21/2021</acquiredDate>
      <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>70</amountOfSecuritiesAcquired>
      <paymentDate>01/21/2021</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>03/19/2021</acquiredDate>
      <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>63</amountOfSecuritiesAcquired>
      <paymentDate>03/19/2021</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>07/16/2021</acquiredDate>
      <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>62</amountOfSecuritiesAcquired>
      <paymentDate>07/16/2021</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>10/18/2021</acquiredDate>
      <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>67</amountOfSecuritiesAcquired>
      <paymentDate>10/18/2021</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>01/14/2022</acquiredDate>
      <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>63</amountOfSecuritiesAcquired>
      <paymentDate>01/14/2022</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>03/24/2022</acquiredDate>
      <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>70</amountOfSecuritiesAcquired>
      <paymentDate>03/24/2022</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>07/22/2022</acquiredDate>
      <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>81</amountOfSecuritiesAcquired>
      <paymentDate>07/22/2022</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>10/21/2022</acquiredDate>
      <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>84</amountOfSecuritiesAcquired>
      <paymentDate>10/21/2022</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>01/21/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>83</amountOfSecuritiesAcquired>
      <paymentDate>01/12/2023</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>03/24/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>110</amountOfSecuritiesAcquired>
      <paymentDate>03/24/2023</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>07/20/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Dividend Reinvestment</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Dividend Reinvestment</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>82</amountOfSecuritiesAcquired>
      <paymentDate>07/20/2023</paymentDate>
      <natureOfPayment>cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <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>
      </sellerDetails>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <saleDate>06/06/2023</saleDate>
      <amountOfSecuritiesSold>2500</amountOfSecuritiesSold>
      <grossProceeds>26950.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>08/08/2023</noticeDate>
      <signature>Maria Doyle POA Christopher J. Hilton</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
