This paper brings together the existing commercial bank balance sheets for New England for the period 1785–1837. Approximately 79 percent of all balance sheets issued have been found, and data from these are presented in aggregated form. Data compiled from available statements were then used to estimate the balance sheets of missing banks and the missing items on individual balance sheets. The variables used in estimating included authorized capital stock, a time trend, age of bank, city population, paid-in capital, deposits, loans and discounts, bank notes in circulation, and reserves. The actual and estimated balance sheets are then combined and presented.