**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 July 27, 2007. |

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**SIGNATURES**

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

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