-----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,
 CBwF8FuDeEdjBX6fm3n2CjpZpOL+5XytKqvxEhyyFHyfbXGp2lqYMT/gnlrPIdjX
 ejfJiKrsPn67otgmMoz26Q==

<SEC-DOCUMENT>0000914317-08-001546.txt : 20080528
<SEC-HEADER>0000914317-08-001546.hdr.sgml : 20080528
<ACCEPTANCE-DATETIME>20080528125328
ACCESSION NUMBER:		0000914317-08-001546
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080523
FILED AS OF DATE:		20080528
DATE AS OF CHANGE:		20080528

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:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31896
		FILM NUMBER:		08862933

	MAIL ADDRESS:	
		STREET 1:		C/O WILBER CORP
		STREET 2:		245 MAIN ST
		CITY:			ONEONTA
		STATE:			NY
		ZIP:			13820
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>form4-92984_dwex.xml
<DESCRIPTION>4
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2008-05-23</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <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 THE WILBER CORPORATION</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>2008-05-23</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>3490</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>257861</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>see note</value>
                    <footnoteId id="F3"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2008-05-23</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>3490</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>257861</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>see note</value>
                    <footnoteId id="F3"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">This transaction is neither an acquisition nor a disposal.  Mr. Wilber transferred 3,490 shares of common stock from shares
 held by his spouse to shares held by trust.</footnote>
        <footnote id="F2">No consideration was required to be paid by Mr. Wilber for the transfer of these shares.</footnote>
        <footnote id="F3">Following this transaction, Mr. Wilber owns 66,741 shares directly, 48,745  shares by trust , 48,745 by spouse's trust and
 93,630 shares by spouse.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ David F Wilber III by Priscilla R Breen POA</signatureName>
        <signatureDate>2008-05-27</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----