**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**

**The      Wilber Corporation**

| **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**

**(607)      432-1700**

**Not      Applicable**

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| **Item                2.02** | **Results                of Operations and Financial                Condition.** |
|------------------------------|----------------------------------------------------------------------------------|

| **Item                9.01** | **Financial                Statements and Exhibits.** |
|------------------------------|-------------------------------------------------------|

| (c) | Exhibits. |
|-----|-----------|

| Exhibit |                                                                                                                                                                                                                    |
|---------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| No.     | Description                                                                                                                                                                                                             |
|    |                                                                                                                                                                                                                    |
| 99.1    | Press                  release, dated April 27, 2007, announcing the first quarter 2007                  earnings,                  quarterly dividend and results of the shareholders’                  meeting. |

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**SIGNATURES**

|                                | THE                WILBER CORPORATION                                                            |   |
|-------------------------------------|--------------------------------------------------------------------------------------------------|--------|
|                                |               (Registrant) |   |
|                                |                                                                                             |   |
|                                |                                                                                             |   |
|                                |                                                                                             |   |
|                                | /s/                Joseph E. Sutaris                                                             |   |
|                                | Joseph                E. Sutaris                                                                 |   |
|                                | Secretary,                Treasurer & Chief Financial Officer                           |
| Date:                April 27, 2007 |                                                                                             |   |
|                                |                                                                                             |   |

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| Exhibit |                                               |
|---------|----------------------------------------------------|
| No.     | Description                                        |
|    |                                               |
| 99.1    | Press                release, dated April 27, 2007 |