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




      Date of Report (Date of earliest event reported): September 30, 2004





                             The Wilber Corporation
                             ----------------------
             (Exact name of registrant as specified in its charter)


        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
                    ----------------------------------------
                    (Address of principal executive offices)


       Registrant's telephone number, including area code: (607) 432-1700
                                                           --------------


                                 Not Applicable
                                 --------------
          (Former name or former address, if changed since last report)


Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant Under any of the
following provisions (see General Instruction A.2. below):

[_]  Written  communications  pursuant to Rule 425 under the  Securities Act (17
     CFR 230.425)

[_]  Soliciting  material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
     240.14a-12)

[_]  Pre-commencement   communications  pursuant  to  Rule  14d-2(b)  under  the
     Exchange Act (17 CFR 240.14d-2(b))

[_]  Pre-commencement   communications  pursuant  to  Rule  13e-4(c)  under  the
     Exchange Act (17 CFR 240.13e-4(c))








Item 8.01 Other Events.
          ------------

     On September 24, 2004, The Wilber  Corporation's  wholly-owned  subsidiary,
Wilber National Bank, entered into a definitive purchase of assets and liability
assumption  agreement  with HSBC  Bank USA,  National  Association  ("HSBC")  to
acquire HSBC's Sidney, NY and Walton, NY branch offices.  Under the terms of the
agreement,  Wilber National Bank will assume the deposit liabilities and acquire
the  loans  and  other  assets  associated  with  the two  branch  offices.  The
transaction is expected to be completed in January 2005. At June 30, 2004, there
were  approximately  $37.5  million  of total  deposit  liabilities  at the HSBC
Sidney, NY and Walton, NY branch offices.





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                                   SIGNATURES

     Pursuant to the  requirements  of the Securities  Exchange Act of 1934, the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned hereunto duly authorized.

                                            THE WILBER CORPORATION
                                            ----------------------
                                                 (Registrant)



                                            /s/ Joseph E. Sutaris
                                            ---------------------
                                            Joseph E. Sutaris
                                            Treasurer & Chief Financial Officer
Date: September 30, 2004






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