Exhibit 31.2

                                  CERTIFICATION
                                  -------------

I, Joseph E. Sutaris, certify that:

1. I have reviewed this annual report on Form 10-K of The Wilber Corporation;

2.  Based on my  knowledge,  this  annual  report  does not  contain  any untrue
statement of a material fact or omit to state a material fact  necessary to make
the statements made, in light of the  circumstances  under which such statements
were made,  not  misleading  with  respect to the period  covered by this annual
report.

3.  Based  on my  knowledge,  the  financial  statements,  and  other  financial
information  included  in this annual  report,  fairly  present in all  material
respects the financial  condition,  results of operations  and cash flows of the
registrant as of, and for, the periods presented in this annual report.

4.  The  registrant's  other  certifying  officer  and  I  are  responsible  for
establishing and maintaining  disclosure  controls and procedures (as defined in
Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal  control over financial
reporting  (as defined in Exchange Act Rules  13a-15(f) and  15d-15(f))  for the
registrant and we have:

           a) Designed such disclosure  controls and procedures,  or caused such
           disclosure   controls  and   procedures  to  be  designed  under  our
           supervision,  to ensure  that  material  information  relating to the
           registrant, including its consolidated subsidiaries, is made known to
           us by others within those entities, particularly during the period in
           which this annual report is being prepared;

           b) Designed such internal control over financial reporting, or caused
           such internal  control over financial  reporting to be designed under
           our  supervision,  to  provide  reasonable  assurance  regarding  the
           reliability of financial  reporting and the  preparation of financial
           statements  for  external   purposes  in  accordance  with  generally
           accepted accounting principles;

           c)  Evaluated  the  effectiveness  of  the  registrant's   disclosure
           controls  and  procedures  and  presented  in this annual  report our
           conclusions  about the  effectiveness of the disclosure  controls and
           procedures  as of the end of the period  covered by this report based
           on such evaluation; and

           d) Disclosed in this report any change in the  registrant's  internal
           control  over   financial   reporting   that   occurred   during  the
           registrant's  most recent  fiscal  quarter (the  registrant's  fourth
           fiscal  quarter in the case of an annual  report) that has materially
           affected,   or  is  reasonably  likely  to  materially   affect,  the
           registrant's internal control over financial reporting, and

5. The registrant's other certifying officer and I have disclosed,  based on our
most recent  evaluation of internal  control over  financial  reporting,  to the
registrant's auditors and the audit committee of registrant's board of directors
(or persons performing the equivalent function):

           a) All significant deficiencies and material weaknesses in the design
           or operations of internal controls over financial reporting which are
           reasonably  likely to adversely  affect the  registrant's  ability to
           record, process, summarize and report financial information; and

           b) Any fraud,  whether or not material,  that involves  management or
           other  employees  who  have a  significant  role in the  registrant's
           internal controls over financial reporting.

Date:  March 10, 2006
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By:    /s/ Joseph E. Sutaris
       ----------------------------------------------------
       Secretary, Treasurer and Chief Financial Officer


                                                                            87-K