-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 NaepYcifZPfvqq8mymwl5pwGj7wZL8pN4vv1h+mZyoj4B5yXw0HXCO5RZNX4Im1x
 8/3C1g3+H8yTh7TzKx9t+A==

<SEC-DOCUMENT>0001336871-05-000001.txt : 20050823
<SEC-HEADER>0001336871-05-000001.hdr.sgml : 20050823
<ACCEPTANCE-DATETIME>20050823130731
ACCESSION NUMBER:		0001336871-05-000001
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20050822
FILED AS OF DATE:		20050823
DATE AS OF CHANGE:		20050823

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WASHINGTON BANKING CO
		CENTRAL INDEX KEY:			0001058690
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				911725825
		STATE OF INCORPORATION:			WA
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		450 SW BAYSHORE DR
		CITY:			OAK HARBOR
		STATE:			WA
		ZIP:			98277
		BUSINESS PHONE:		3606793121

	MAIL ADDRESS:	
		STREET 1:		450 SW BAYSHORE DR
		CITY:			OAK HARBOR
		STATE:			WA
		ZIP:			98277

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Niemer Joseph W
		CENTRAL INDEX KEY:			0001336871

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24503
		FILM NUMBER:		051043163

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		(360) 679-3121

	MAIL ADDRESS:	
		STREET 1:		PO BOX 7001
		CITY:			OAK HARBOR
		STATE:			WA
		ZIP:			98277
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>nie111.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2005-08-22</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001058690</issuerCik>
        <issuerName>WASHINGTON BANKING CO</issuerName>
        <issuerTradingSymbol>WBCO</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001336871</rptOwnerCik>
            <rptOwnerName>Niemer Joseph W</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>450 SW BAYSHORE DRIVE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>OAK HARBOR</rptOwnerCity>
            <rptOwnerState>WA</rptOwnerState>
            <rptOwnerZipCode>98277</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Chief Credit Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>WBCO Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes></footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Niemer, Joseph W</signatureName>
        <signatureDate>2005-08-23</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----