Exhibit 14

                             THE WILBER CORPORATION

                                 Code of Ethics

              (For senior financial officers in accordance with the
              Sarbanes-Oxley Corporate Responsibility Act of 2002)

It is the policy of The Wilber Corporation that its employees, directors, and
agents are held to the highest standards of honest and ethical conduct when
conducting the affairs of the Bank. Because the equity shares of The Wilber
Corporation are publicly traded, senior financial officers* of The Wilber
Corporation are held to an especially high set of ethical standards, which are
further described below. Senior financial officers of The Wilber Corporation
will not commit acts contrary to these standards of ethical conduct nor shall
they condone the commission of such acts by others within The Wilber Corporation
organization.

General Standards of Ethical Behavior

Senior financial officers will:

o Conduct their personal and professional affairs in a way that avoids both real
and apparent conflicts of interest between their interests and the interests of
the bank.

o Refrain from engaging in any activity that would compromise their professional
ethics or otherwise prejudice their ability to carry out their duties to the
bank.

o Communicate to executive management of the bank and to accountants engaged in
financial audits of the bank, all relevant unfavorable as well as favorable
information and professional judgments or opinions.

o Encourage open communication and full disclosure of financial information by
providing a well understood process under which management is kept informed of
financial information of importance, including any departures from sound policy,
practice, and accounting norms.

o Ensure that all relevant staff members understand the bank's open
communication and full disclosure standards and processes.

o Refrain from disclosing confidential information acquired in the course of
their work except where authorized, unless legally obligated to do so.

o Inform subordinates, as appropriate, regarding the confidentiality of
information acquired in the course of their work and monitor, as needed, to
ensure that subordinates maintain that confidentiality.

o Refrain from using or appearing to use confidential information acquired in
the course of their work for unethical or illegal advantage, either personally
or indirectly through others.

Standards Regarding Financial Records and Reporting

Senior financial officers will:

o Establish appropriate systems and procedures to ensure that business
transactions are recorded on the bank's books in accordance with Generally
Accepted Accounting Principals, established company policy, and appropriate
regulatory pronouncements and guidelines.

o Establish appropriate policies and procedures for the protection and retention
of accounting records and information as required by applicable law, regulation,
or regulatory guidelines.


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o Establish and administer financial accounting controls that are appropriate to
ensure the integrity of the financial reporting process and the availability of
timely, relevant information for the safe, sound, and profitable operation of
the bank.

o Completely disclose all relevant information reasonably expected to be needed
by the bank's regulatory examiners and internal and external auditors for the
full, complete, and successful discharge of their duties and responsibilities.

      * Defined as all Regulation O executive officers along with the chief
      executive officer (CEO), chief financial officer (CFO), chief accounting
      officer (CAO), controller, or any person serving in an equivalent position
      regardless of whether or not they are designated as executive officers for
      Regulation O purposes.


    /s/ Alfred S. Whittet                      /s/ Joseph E. Sutaris
-------------------------------------      -------------------------------------
President and Chief Executive Officer      Secretary and Chief Financial Officer


    /s/ James M. Salisbury
-------------------------------------
Vice President and Treasurer

Approved by
The Wilber Corp. Board
February 28, 2003


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