UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT
     Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934


       Date of Report (Date of earliest event reported): December 19, 2005


                             The Wilber Corporation
                             ----------------------
             (Exact name of registrant as specified in its charter)



         New York                    001-31896              15-6018501
         --------                    ---------              ----------
(State or other jurisdiction       (Commission            (IRS Employer
       of incorporation)           File Number)          Identification No.)


                    245 Main Street, Oneonta, New York 13820
                    ----------------------------------------
                    (Address of principal executive offices)


       Registrant's telephone number, including area code: (607) 432-1700
                                                           --------------


                                 Not Applicable
                                 --------------
          (Former name or former address, if changed since last report)

Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

[_]   Written communications pursuant to Rule 425 under the Securities Act (17
      CFR 230.425)

[_]   Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)

[_]   Pre-commencement communications pursuant to Rule 14d-2(b) under the
      Exchange Act (17 CFR 240.14d-2(b))

[_]   Pre-commencement communications pursuant to Rule 13e-4(c) under the
      Exchange Act (17 CFR 240.13e-4(c))

<PAGE>

Item 1.01         Entry into a Material Definitive Agreement

At its meeting held on December  19, 2005,  the Board of Directors of The Wilber
Corporation modified its Director's deferred compensation plan ("the plan"). The
plan was  principally  modified  to comply  with  Section  409A of the  Internal
Revenue Code of 1986 and the related enactment of the American Jobs Creation Act
of  2004.  Only  three  active  Directors  have  signed  deferred   compensation
agreements and deferred fees under the plan, Brian R. Wright,  Geoffrey A. Smith
and Olon T. Archer.  Mr.  Alfred S.  Whittet  also signed a Director's  deferred
compensation  agreement  on December 20, 2005 under the plan to take effect upon
his  retirement  as  President  and Chief  Executive  Officer of the  Company on
January  2,  2006.  Although  Mr.  Whittet  currently  serves  on the  Board  of
Directors,  he is not  eligible  to receive  Board fees  because he is an active
officer in the Company.

The plan allows  active  Directors to defer their meeting fees for attending the
Company's  board  and  committee  meetings,  as well  as,  the fees  earned  for
attending the board and committee  meetings of the Company's  subsidiaries.  The
amount  deferred by the director  accrues  interest  based on the average  daily
balance in the  account,  but is  credited to the account for the benefit of the
director  monthly.  The interest  crediting rate is established  annually on the
first  day of the year and is equal to the  5-year  Treasury  note.  The  amount
credited to the Account shall not be held by Wilber in trust, escrow, or similar
fiduciary capacity, and neither Director nor any legal representative shall have
any right against the Company with respect to any portion of the account, except
as a general unsecured creditor of the Company.  The agreement may be terminated
upon written notice by either party or upon the resignation, retirement or death
of the director,  at which point a payout of the deferred amount, plus interest,
is made.


Item 9.01         Financial Statements and Agreements

(c) Exhibits.
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Exhibit No.         Description
-----------         -----------
10.10               Director deferred compensation agreement and first amendment
                    thereto.


<PAGE>


                                   SIGNATURES

      Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                          THE WILBER CORPORATION
                                          ----------------------
                                               (Registrant)



                                          /s/ Joseph E. Sutaris
                                          -----------------------------------
                                          Joseph E. Sutaris
                                          Treasurer & Chief Financial Officer
Date: December 19, 2005


<PAGE>

                                  EXHIBIT INDEX


Exhibit No.         Description
-----------         -----------
10.10               Director deferred compensation agreement and first amendment
                    thereto.