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FORM 6-K
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

Report of Foreign Private Issuer

     Pursuant to Rule 13a-16 or 15d-16
of the Securities Exchange Act of 1934

For the month of October, 2008

Commission File Number 001-15266

BANK OF CHILE
(Translation of registrant's name into English)

Ahumada 251
Santiago, Chile
(Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.

Form 20-F___X___ Form 40-F

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted
by Regulation S-T Rule 101(b)(1): ____

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted
by Regulation S-T Rule 101(b)(7): ____

Indicate by check mark whether by furnishing the information contained in this Form, the
registrant is also thereby furnishing the information to the Commission pursuant to Rule
12g3-2(b) under the Securities Exchange Act of 1934.

Yes____ No___X___

If "Yes" is marked, indicate below the file number assigned to the registrant in
connection with Rule 12g3-2(b): 82- ________

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BANCO DE CHILE
REPORT ON FORM 6-K

Attached is an English translation of the consolidated financial statements published by Banco de Chile in a local newspaper on October 27, 2008, for the three months ended September 30, 2008.

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BANCO DE CHILE AND SUBSIDIARIES
___________

CONSOLIDATED FINANCIAL STATEMENTS
As of September 30, 2008

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BANCO DE CHILE AND SUBSIDIARIES
____________

CONTENTS

I. Consolidated Financial Statement
II. Consolidated Statement of Recognised Income and Expense
III. Consolidated Statement of Changes in Equity
IV. Consolidated Statement of Cash Flow
V. Notes to the Consolidated Financial Statement

_______________

$ = Chilean pesos
MM$ = Millions of Chilean pesos

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BANCO DE CHILE AND SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENT
As of September 30, 2008
______________

ASSETS		MM$
Cash and due from banks		617,058
Transactions in the course of collection		558,410
Trading securities		634,063
Securities purchased under agreements to resell		113,059
Derivate instruments		806,152
Loans and advance to banks		422,036
Loans and accounts receivables to customers		12,839,778
Available for sale instruments		732,534
Held to maturity instruments		—
Investments in other affiliates		11,387
Intangibles assets		32,798
Fixed assets		201,728
Deferred tax assets		63,162
Other assets		116,628
TOTAL ASSETS		17,148,793

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BANCO DE CHILE AND SUBSIDIARIES
CONSOLIDATED FINANCIAL STATEMENT
As of September 30, 2008
______________

LIABILITIES		MM$
Current accounts and demand deposits		2,817,699
Transactions in the course of payment		304,255
Securities sold under agreements to repurchase		590,425
Saving accounts and time deposits		7,763,091
Derivate instruments		742,742
Borrowings from financial institutions		1,277,105
Debt issued		1,808,615
Other financial obligations		128,144
Current tax liabilities		16,779
Deferred tax liabilities		18,360
Provisions		230,738
Other liabilities		183,731
TOTAL LIABILITIES		15,881,684
EQUITY
Attributable to equity holders of the parent:
Capital		1,016,335
Reserves		186,905
Others accounts		(8,068)
Retained earnings:
Retained earnings from previous periods		7,354
Income for the period		215,252
Less:
Provisions for minimum dividends		(150,677)
		1,267,101
Minority interest		8
TOTAL EQUITY		1,267,109
TOTAL LIABILITIES AND EQUITY		17,148,793

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BANCO DE CHILE AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF RECOGNISED INCOME AND EXPENSE
As of September 30, 2008
______________

A. STATEMENT OF INCOME AND EXPENSES
		MM$
Interest revenue		1,189,209
Interest expense		(628,817)
Net interest revenue		560,392
Income from fees and commission		200,826
Expenses from fees and commission		(41,412)
Net fees and commission		159,414
Gains (losses) from trading and brokerage activities		140,373
Foreign exchange transactions, net		(112,124)
Other operating income		72,323
TOTAL OPERATING REVENUE		820,378
Provision for loan losses		(91,579)
NET OPERATING REVENUE		728,799
Staff expenses		(238,466)
Administrative expenses		(126,732)
Depreciation and amortization		(26,303)
Impairments		—
Other operational expenses		(34,223)
TOTAL OPERATING EXPENSES		(425,724)
OPERATING INCOME		303,075
Income attributable to affiliates		3,005
Loss form price-level restatements		(61,219)
Income before income taxes		244,861
Income taxes		(29,610)
Income from continuous operations		215,251
Income from discontinued operations		—
INCOME FOR THE PERIOD		215,251
Attributable to:
Equity holders of the parent		215,252
Minority interest		(1)
		$
Earning per share equity holders of the parent:
Basic earnings		2.67
Diluted earnings		2.67

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BANCO DE CHILE AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF RECOGNISED INCOME AND EXPENSE
As of September 30, 2008
______________

B. STATEMENT OF OTHER RECOGNISED INCOME AND EXPENSE
		MM$
INCOME FOR THE PERIOD		215,252
OTHER RECOGNISED INCOME AND EXPENSE
Available for sale instruments:
Net change in unrealized gains (losses) on permanent financial investments		(6,866)
Accumulated adjustment for translation differences		4,026
Other recognized income and expense before income taxes		(2,840)
Income taxes other recognized income and expense		1,167
Total other recognized income and expense		(1,673)
TOTAL RECOGNISED INCOME AND EXPENSE FOR THE PERIOD		213,579
Attributable to:
Equity holders of the parent		213,580
Minority interest		(1)
Earning per share equity holders of the parent:		$
Basic earnings		2.65
Diluted earnings		2.65

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BANCO DE CHILE AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
As of September 30, 2008
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		Reserves					Other Accounts			Retained earnings
	Capital MM$	Price-level  restatement  MM$	Share  premium   MM$	Other  Reserves   MM$	Reserves   from  retained  earnings   MM$		Unrealized gains on available for  sale instruments  MM$	Accumulated  adjustment for translation  differences  MM$		Retained  earnings from  previous  periods  MM$	Income  for the  period  MM$	Provisions for Minimum  dividends  MM$		Attributable  to equity  holders of  the parent  MM$	Minority  interest   MM$	Total  MM$
Balance as of December 31, 2007	721,174	—	1,705	11,380	78,900		—	(4,055)		—	242,288	—		1,051,392	—	1,051,392
Capital increase due to merger with
Citibank Chile	277,791	—	—	16,678	—		(2,340)	—		7,354	22,175	—		321,658	9	321,667
Balance adjusted	998,965	—	1,705	28,058	78,900		(2,340)	(4,055)		7,354	264,463	—		1,373,050	9	1,373,059
Subscription and payments of shares	17,370	—	—	—	—		—	—		—	—	—		17,370	—	17,370
Dividends paid	—	—	—	—	—		—	—		—	(264,463)	—		(264,463)	—	(264,463)
Net adjustment for translation
differences	—	—	—	—	—		—	4,026		—	—	—		4,026	—	4,026
Unrealized gains on financial
investments available for sales	—	—	—	—	—		(5,699)	—		—	—	—		(5,699)	—	(5,699)
Price level restatement	—	78,242	—	—	—		—	—		—	—	—		78,242	—	78,242
Income for the period	—	—	—	—	—		—	—		—	215,252	—		215,252	(1)	215,251
Minimum dividends	—	—	—	—	—		—	—		—	—	(150,677)		(150,677)	—	(150,677)
Balance as of September 30, 2008	1,016,335	78,242	1,705	28,058	78,900		(8,039)	(29)		7,354	215,252	(150,677)		1,267,101	8	1,267,109

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BANCO DE CHILE AND SUBSIDIARIES
CONSOLIDATED STATEMENT OF CASH FLOW
As of September, 30 2008
______________

		MM$
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income for the period		215,252
Items that do not represent cash flows:
Depreciation and amortization		26,303
Provisions for loan losses		108,634
Fair value adjustment of trading securities		(1,439)
Equity participation in net (income) loss in investments in other affiliates		(3,005)
Net gain on sales of assets received in lieu of payment		(5,765)
Net gain on sales of fixed assets		(51)
Charge-off of assets received in lieu of payments		3,197
Net loss from price-level restatement		61,219
Minority interest		1
Other charges not representing cash flows		(11,401)
Net change in interest accruals		(60,471)
Total cash flows from operating activities		332,474
CASH FLOWS FROM INVESTING ACTIVITIES:
Net increase in accounts receivables to customers		(1,104,050)
Net decrease in investments		292,620
Purchases of fixed assets		(8,991)
Proceeds from sale of fixed assets		289
Investments in other affiliates		(6,191)
Dividends received from investments in other affiliates		926
Proceeds from sale of assets received in lieu of payment		9,215
Net changes in other assets and liabilities		(210,558)
Total cash flows from investing activities		(1,026,740)

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Consolidated Statement of Cash Flow, continued:
		MM$
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase (decrease) in current accounts		(91,620)
Net increase (decrease) in savings accounts and time deposits		381,729
Net increase (decrease) in other demand or time deposits		25,169
Net increase (decrease) in securities sold under agreements to repurchase		268,969
Net increase (decrease) in other short-term borrowings		98,705
Issuance of mortgage finance bonds		3,345
Repayment of mortgage finance bonds		(77,299)
Net increase (decrease) in short-tem borrowings		(500)
Borrowing from Central Bank (long-term)		304
Payment of borrowing from Central Bank (long-term)		(563)
Issuance of bonds		157,210
Payment of bonds		(15,585)
Long-term foreign borrowings		373,943
Other long-term borrowings		979
Payment of other long-term borrowings		(486)
Subscriptions and payment of shares		17,370
Dividends paid		(264,463)
Total cash flows from financing activities		877,207
NET POSITIVE (NEGATIVE) CASH FLOWS FOR THE PERIOD		182,941
Effect of price-level restatement on cash and cash equivalents		(2,050)
Net increase (decrease) in cash and cash equivalents		180,891
Cash and cash equivalents at the beginning of the period		1,043,779
Cash and cash equivalents at the end of the period		1,224,670

NOTE TO CONSOLIDATED FINANCIAL STATEMENT:

1. RELEVANTS EVENTS

On January 1, 2008, the merger of Banco de Chile and Citibank Chile became effective, with the former assuming the assets and liabilities of the latter. Consequently, as of that date, Banco de Chile is the legal successor of Citibank Chile.

2. CHANGES IN ACCOUNTING PRINCIPLES

a) On November 9, 2007, the Superintendency of Banks and Financial Institutions issued Circular No. 3,410, through which it informed the new compendium of accounting standards that Banks must apply, in the context of convergence with International Financial Reporting Standards (IFRS) developed by this Superintendency. This compendium establishes, among other matters, the monthly and annual financial statement presentation formats that the Banks must apply starting on January 1, 2008. Those new criteria will only affect the financial statement presentation and will not affect the accounting criteria used by the Bank during 2008. This compendium in its transitory dispositions, does not establishes any obligation for disclosure of comparative financial statement in intermediate periods.

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Additionally, the mentioned circular established the obligation to arise a provision for minimum dividends.

b) In connection with the merge between Bank de Chile and Citibank Chile, which became effective from January 1, 2008, it proceeded the homologation criteria maintained by each bank before the merge referring to financial instruments classification, according to the different categories defined by the rule. The homologation criteria process at September 30, 2008 has implied to reclassify certain financial instruments from “ Trading Securities” to " Available for sale instruments “ by an amount equivalent to MM$ 244.827.

 

Héctor Hernández G.		Fernando Cañas B.
Accounting Manager		Chief Executive Officer

 

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