-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 X55V2KLrtUJR3u+9GdyZAw==

<SEC-DOCUMENT>0000914317-07-000277.txt : 20070206
<SEC-HEADER>0000914317-07-000277.hdr.sgml : 20070206
<ACCEPTANCE-DATETIME>20070206114946
ACCESSION NUMBER:		0000914317-07-000277
CONFORMED SUBMISSION TYPE:	5
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20061231
FILED AS OF DATE:		20070206
DATE AS OF CHANGE:		20070206

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Wilber CORP
		CENTRAL INDEX KEY:			0000709942
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				156018501
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		245 MAIN ST
		CITY:			ONEONTA
		STATE:			NY
		ZIP:			13820
		BUSINESS PHONE:		6074321700

	MAIL ADDRESS:	
		STREET 1:		245 MAIN STREET
		CITY:			ONEONTA
		STATE:			NY
		ZIP:			13820

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WILBER CORP
		DATE OF NAME CHANGE:	19821120

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			WILBER DAVID F III
		CENTRAL INDEX KEY:			0001279280

	FILING VALUES:
		FORM TYPE:		5
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31896
		FILM NUMBER:		07583244

	MAIL ADDRESS:	
		STREET 1:		C/O WILBER CORP
		STREET 2:		245 MAIN ST
		CITY:			ONEONTA
		STATE:			NY
		ZIP:			13820
</SEC-HEADER>
<DOCUMENT>
<TYPE>5
<SEQUENCE>1
<FILENAME>form5-81164_dwex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>5</documentType>

    <periodOfReport>2006-12-31</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <form3HoldingsReported>0</form3HoldingsReported>

    <form4TransactionsReported>0</form4TransactionsReported>

    <issuer>
        <issuerCik>0000709942</issuerCik>
        <issuerName>Wilber CORP</issuerName>
        <issuerTradingSymbol>GIW</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001279280</rptOwnerCik>
            <rptOwnerName>WILBER DAVID F III</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O WILBER CORP.</rptOwnerStreet1>
            <rptOwnerStreet2>245 MAIN ST.</rptOwnerStreet2>
            <rptOwnerCity>ONEONTA</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>13820</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2006-12-05</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>5</transactionFormType>
                <transactionCode>G</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1515</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>9.91</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>269761</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                    <footnoteId id="F1"/>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Following this transaction, Mr. Wilber owns 78,641 shares directly, 47,000 shares by trust, 47,000 shares by spouse's trust
 and 97,120 shares by spouse.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ David F. Wilber III</signatureName>
        <signatureDate>2007-02-06</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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