<TABLE> <S> <C>

<ARTICLE> 9
<LEGEND>
This schedule restates previously filed financial information to give
effect to the merger between BT Financial Corporation and First Philson
Financial Corporation.  The merger was completed on July 14, 1999 and
was accounted for as a pooling-of-interests.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000

<S>                             <C>                     <C>
<PERIOD-TYPE>                   YEAR                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1998             DEC-31-1998
<PERIOD-END>                               DEC-31-1998             SEP-30-1998
<CASH>                                          67,823                  56,782
<INT-BEARING-DEPOSITS>                              57                      32
<FED-FUNDS-SOLD>                                19,700                  16,300
<TRADING-ASSETS>                                     0                       0
<INVESTMENTS-HELD-FOR-SALE>                    316,954                 319,636
<INVESTMENTS-CARRYING>                         118,861                 160,141
<INVESTMENTS-MARKET>                           119,697                 161,820
<LOANS>                                      1,355,818               1,343,938
<ALLOWANCE>                                     13,702                  13,512
<TOTAL-ASSETS>                               1,915,908               1,934,870
<DEPOSITS>                                   1,578,150               1,566,539
<SHORT-TERM>                                    39,199                  56,417
<LIABILITIES-OTHER>                              9,383                  11,607
<LONG-TERM>                                    100,031                 112,179
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                        79,449                  79,449
<OTHER-SE>                                     109,696                 108,679
<TOTAL-LIABILITIES-AND-EQUITY>               1,915,908               1,934,870
<INTEREST-LOAN>                                106,593                  79,456
<INTEREST-INVEST>                               31,245                  24,359
<INTEREST-OTHER>                                 1,088                     727
<INTEREST-TOTAL>                               138,926                 104,542
<INTEREST-DEPOSIT>                              52,924                  40,041
<INTEREST-EXPENSE>                              60,421                  45,754
<INTEREST-INCOME-NET>                           78,505                  58,788
<LOAN-LOSSES>                                    5,984                   4,543
<SECURITIES-GAINS>                                 460                     366
<EXPENSE-OTHER>                                 57,248                  42,719
<INCOME-PRETAX>                                 30,034                  22,300
<INCOME-PRE-EXTRAORDINARY>                      30,034                  22,300
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                    21,059                  15,563
<EPS-BASIC>                                       1.33                     .98
<EPS-DILUTED>                                     1.33                     .98
<YIELD-ACTUAL>                                    4.58                    4.57
<LOANS-NON>                                      6,721                   7,582
<LOANS-PAST>                                       694                   1,002
<LOANS-TROUBLED>                                   264                     265
<LOANS-PROBLEM>                                      0                       0
<ALLOWANCE-OPEN>                                12,611                  12,611
<CHARGE-OFFS>                                    5,842                   4,387
<RECOVERIES>                                       949                     745
<ALLOWANCE-CLOSE>                               13,702                  13,512
<ALLOWANCE-DOMESTIC>                            13,702                  13,512
<ALLOWANCE-FOREIGN>                                  0                       0
<ALLOWANCE-UNALLOCATED>                              0                       0


</TABLE>