As filed with the Securities and Exchange Commission on April 5, 2006
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                   Schedule TO


            Tender Offer Statement under Section 14(d)(1) or 13(e)(1)
                     of the Securities Exchange Act of 1934
                                (Amendment No. 3)

                             THE WILBER CORPORATION
                       (Name of Subject Company (issuer))


                          THE WILBER CORPORATION-ISSUER
            (Names of Filing Persons (identifying status as offeror,
                            issuer or other person))

                     Common Stock, $0.01 Par Value Per Share
                         (Title of Class of Securities)

                                   967797 101
                      (CUSIP Number of Class of Securities)

                               Douglas C. Gulotty
                             The Wilber Corporation
                                 245 Main Street
                             Oneonta, New York 13820
                                 (607) 432-1700
          (Name, address, and telephone numbers of person authorized to
         receive notices and communications on behalf of filing persons)

                                    Copy to:

                             Clifford S. Weber, Esq.
                          Hinman, Howard & Kattell, LLP
                       106 Corporate Park Drive, Suite 317
                          White Plains, New York 10604
                                 (914) 694-4102






[_]   Check the box if the filing relates  solely to preliminary  communications
      made before the commencement of a tender offer.

Check the  appropriate  boxes below to designate any  transactions  to which the
statement relates:

[_]   third-party tender offer subject to Rule 14d-1.

[X]   issuer tender offer subject to Rule 13e-4.

[_]   going-private transaction subject to Rule 13e-3.

[_]   amendment to Schedule 13D under Rule 13d-2.

Check the following box if the filing is a final amendment reporting the results
of the tender offer:

[_]





                         AMENDMENT NO. 3 TO SCHEDULE TO

            This  Amendment  No. 3  amends  and  supplements  the  Tender  Offer
Statement on Schedule TO originally  filed on April 4, 2006, as amended on April
10, 2006 and April 28, 2006 (the "Schedule TO") by The Wilber Corporation, a New
York  corporation  (the  "Company"),  relating  to an  offer by the  Company  to
purchase up to 650,000  shares of its common stock upon the terms and subject to
the conditions set forth in the Offer to Purchase,  dated April 4, 2006, and the
related  offer  materials  filed  as  Exhibits   (a)(1)(i),(ii);   (a)(2)(i-ix);
(a)(5)(i-iii) and (d)(1) to the Schedule TO.

            Item 12 of the Schedule TO is hereby amended as follows:

      Item 12. Exhibits.

      (a)(2)(x)  Text of press  release  issued by the  Company  on May 4, 2006,
announcing extension of the tender offer.

      (a)(2)(xi)  Text of  Press  Announcement  to be  published  in  local  and
regional newspapers on May 5, 2006


                                    SIGNATURE

      After due inquiry and to the best of my  knowledge  and belief,  I certify
that the  information  set forth in this  Amendment  No. 3 to the Schedule TO is
true, complete and correct.



May 4, 2006                          THE WILBER CORPORATION

                                     /s/ Douglas C. Gulotty
                                     -----------------------------------
                                     Douglas C. Gulotty
                                     President and Chief Executive Officer



                                                               Exhibit (a)(2)(x)

--------------------------------------------------------------------------------

                  THE WILBER CORPORATION ANNOUNCES EXTENSION OF
                      MODIFIED DUTCH AUCTION TENDER OFFER

================================================================================

                              FOR IMMEDIATE RELEASE


DATE:    May 4, 2005
FROM:    Douglas C. Gulotty, President and CEO
PHONE:   607-433-4172

      Oneonta,  New  York  - The Wilber Corporation (Amex: GIW) (the "Company"),
the holding company for Wilber National Bank, Oneonta, New York, announced today
that  it  has  extended the expiration date of its modified Dutch auction issuer
tender  offer for up to 650,000 shares of its common stock, previously announced
on  April  4,  2006,  until  5:00 p.m., New York City time, on May 18, 2006. The
offer  was  previously  scheduled  to  expire  at 5:00 p.m., New York City time,
today.  To date, approximately 518,802 shares of the Company's common stock have
been  tendered  and  deposited  in  the  offer.

      All of the terms of the offer  remain the same,  as described in the Offer
to Purchase delivered to shareholders in connection with the tender offer.

      The Company has extended the offer to give shareholders additional time to
consider the offer and tender shares if they so choose.  Shareholders  who owned
shares of the  Company's  common stock on the record date of May  12,2006,  will
receive the quarterly  dividend  declared by the Company's Board of Directors on
April 28, 2006, even if they tender their shares to the Company in the offer.

      The Company is a single bank holding company headquartered in Oneonta, New
York,  serving the financial needs of the  communities of the Western  Catskills
and Eastern  Southern  Tier of New York.  The Wilber  Corporation  is the parent
company of Wilber  National  Bank,  a national  bank  chartered  in 1874 with 20
branch offices  located in Otsego,  Delaware,  Schoharie,  Ulster,  Chenango and
Broome  Counties  and  loan  production  offices  located  in  Kingston,  NY and
Syracuse,  NY. The  Company's  common  stock  trades under the symbol GIW on the
American Stock Exchange.

      NEITHER  THE  WILBER  CORPORATION  NOR ITS  BOARD OF  DIRECTORS  MAKES ANY
RECOMMENDATION  TO ANY  SHAREHOLDER  AS TO  WHETHER  TO TENDER OR  REFRAIN  FROM
TENDERING  ANY OR ALL OF SUCH  SHAREHOLDER'S  SHARES  IN THE  OFFER  AND HAS NOT
AUTHORIZED ANY PERSON TO MAKE ANY SUCH RECOMMENDATION


                                       ###



                                                              Exhibit (a)(2)(xi)

--------------------------------------------------------------------------------
                            EXPIRATION DATE EXTENDED

The Wilber Corporation has extended until May 18, 2006, its previously announced
offer to purchase up to 650,000 shares of its common stock.
--------------------------------------------------------------------------------

                 The press release containing details about the
                     extension, as well as the Self-Tender
                          Documents, may be viewed at:
                    www.wilberbank.com/AboutUsWilberCorp.asp



                               Offer Issue Date:
                             Tuesday, April 4, 2006

                           Extended Expiration Date:
                             Thursday, May 18, 2006
                        at 5:00 p.m., New York City Time

                      Direct any questions or requests for
                          assistance or copies to the
                       dealer manager/information agent:

                        Sandler O'Neil & Partners, L.P.
                          919 Third Avenue, 6th Floor
                               New York, NY 10022
                           Telephone: (800) 635-6851

                       Confirm delivery of shares through
                                the Depositary:

                         Registrar and Transfer Company
                               10 Commerce Drive
                           Cranford, New Jersey 07016
                            Telephone (800) 368-5948