UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                                    FORM 13F
                               FORM 13F COVER PAGE

Report for the Calendar Year or Quarter Ended: 12/31/2007

Check here if Amendment       [ ]             Amendment Number:

This Amendment                [ ]             is a restatement

Institutional Investment Manager Filing this Report:

Name:       PEOPLES BANK, NATIONAL ASSOCIATION
Address:    138 PUTNAM STREET
            MARIETTA, OH 45750


13F File Number: 28-10656

The institutional investment Manager filing this report and the person by whom
it is signed hereby represent that the person signing the report is authorized
to submit it, that all information contained herein is true, correct and
complete, and that it is understood that all required items, statements,
schedules, lists, and tables, are considered integral parts of this form.

Person Signing this Report on Behalf of Reporting Manager:

Name: DAVID T. WESEL
Title: EXECUTIVE VICE PRESIDENT & PRESIDENT
       PEOPLES FINANCIAL ADVISORS
Phone: (740)376-2932
Signature, Place, and Date of Signing:




/s/ DAVID T. WESEL
____________________________________    MARIETTA, OH    01/30/2008
DAVID T. WESEL

Report Type     (Check only one)
                [X]            13F HOLDINGS REPORT
                [ ]            13F COMBINATION REPORT












                                FORM 13F SUMMARY PAGE

Report Summary:

Number of Other Included Managers:                0

Form 13F Information Table Entry Total:           112

Form 13F Information Table Value Total:           $ 135,326

List of Other Included Managers:                  NONE








































                                     FORM 13F INFORMATION TABLE


                                                VALUE    SHS                 INVSTMT    OTHER              VOTING AUTHORITY
NAME OF ISSUER     TITLE                          X      PRN     SH   PUT    DISCRTN    MANAGERS        SOLE      SHARED    NONE
SECURITY NAME      OF CLASS          CUSIP      $1000    AMOUNT  PRN  CALL
                                                                                           
AT&T CORP          COMMON STOCK      00206R102    1013     24385 SH          DEFINED                    24385

                                     00206R102      82      1985 SH          DEF/OTH                     1985

ABBOTT             COMMON STOCK      002824100     756     13465 SH          DEFINED                    13465
LABORATORIES

AMERICAN INTL      COMMON STOCK      026874107     266      4560 SH          DEFINED                     3770
                                                                                                                              790
GROUP INC

APACHE             COMMON STOCK      037411105     235      2185 SH          DEFINED                     1820
                                                                                                                              365
CORPORATION

APPLE INC          COMMON STOCK      037833100     357      1800 SH          DEFINED                     1800

BP AMOCO PLC       COMMON STOCK      055622104    1314     17964 SH          DEFINED                    16864
                                                                                                                             1100
SPONS ADR

                                     055622104      29       400 SH          DEF/OTH                      400

BANK OF AMERICA    COMMON STOCK      060505104    1047     25381 SH          DEFINED                    24081
                                                                                                                             1300

                                     060505104       4       100 SH          DEF/OTH                      100

BAXTER             COMMON STOCK      071813109     214      3690 SH          DEFINED                     3115
                                                                                                                              575
INTERNATIONAL

CAMCO FINANCIAL    COMMON STOCK      132618109     572     51802 SH          DEFINED                    51802
CORP

CHEVRON            COMMON STOCK      166764100    2731     29261 SH          DEFINED                    29261
CORPORATION

CISCO SYSTEMS      COMMON STOCK      17275R102     790     29170 SH          DEFINED                    29170

COCA COLA          COMMON STOCK      191216100     406      6619 SH          DEFINED                     6171
                                                                                                                              448

COLGATE PALMOLIVE  COMMON STOCK      194162103     594      7620 SH          DEFINED                     7430
                                                                                                                              190

CONOCOPHILLIPS     COMMON STOCK      20825C104     221      2505 SH          DEFINED                     2505

DANAHER CORP       COMMON STOCK      235851102     681      7760 SH          DEFINED                     6695
                                                                                                                             1065

                                     235851102      22       250 SH          DEF/OTH                      250

DOW JONES          MUTUAL FUNDS -    252787106    1457     10995 SH          DEFINED                    10995
INDUSTRIAL TRUST   EQUITY

DOW CHEMICAL       COMMON STOCK      260543103     331      8391 SH          DEFINED                     8391

EMERSON ELECTRIC   COMMON STOCK      291011104     387      6835 SH          DEFINED                     6835

EXELON             COMMON STOCK      30161N101     694      8506 SH          DEFINED                     8506
CORPORATION

EXXON MOBIL        COMMON STOCK      30231G102    4586     48948 SH          DEFINED                    48068
CORPORATION                                                                                                                  880


                                     30231G102     356      3800 SH          DEF/OTH                     3800

FIFTH THIRD        COMMON STOCK      316773100    2335     92923 SH          DEFINED                    92923
BANCORP

FORTUNE BRANDS     COMMON STOCK      349631101     957     13226 SH          DEFINED                    12591
                                                                                                                              635
INC

GENERAL ELECTRIC   COMMON STOCK      369604103    2661     71790 SH          DEFINED                    69705
                                                                                                                             2085
CO

                                     369604103     292      7881 SH          DEF/OTH                                         7881

GILEAD SCIENCES    COMMON STOCK      375558103     213      4640 SH          DEFINED                     4640
INC

GLAXO SMITHKLINE   COMMON STOCK      37733W105     231      4585 SH          DEFINED                     3855
                                                                                                                              730
PLC ADR

GOLDMAN SACHS      COMMON STOCK      38141G104     369      1715 SH          DEFINED                     1715

HUNTINGTON         COMMON STOCK      446150104     709     48034 SH          DEFINED                    20519
                                                                                                                            27515
BANCSHARES

ITT CORPORATION    COMMON STOCK      450911102     281      4255 SH          DEFINED                     4255

INTEL CORP         COMMON STOCK      458140100     354     13278 SH          DEFINED                    13278

IBM                COMMON STOCK      459200101     229      2123 SH          DEFINED                     2123

ISHARES COMEX      MUTUAL FUNDS -    464285105     228      2765 SH          DEFINED                     2765
GOLD               EQUITY

ISHARES            MUTUAL FUNDS -    464286665    2485     16107 SH          DEFINED                    14908
                                                                                                                             1199
                   EQUITY

ISHARES            MUTUAL FUNDS -    464287101    3627     52715 SH          DEFINED                    52715
                   EQUITY

                                     464287101      78      1135 SH          DEF/OTH                     1135

ISHARES            MUTUAL FUNDS -    464287143     204      2290 SH          DEFINED                     1150
                                                                                                                             1140
                   EQUITY

ISHARES            MUTUAL FUNDS -    464287168     224      3468 SH          DEFINED                     3468
                   EQUITY

                                     464287168      44       680 SH          DEF/OTH                      680

ISHARES            MUTUAL FUNDS -    464287200    2198     14978 SH          DEFINED                    14978
                   EQUITY

                                     464287200      30       205 SH          DEF/OTH                      205

ISHARES            MUTUAL FUNDS -    464287226     564      5573 SH          DEFINED                     5573
                   FIXED INCOME

ISHARES            MUTUAL FUNDS -    464287234    1019      6780 SH          DEFINED                     6340
                                                                                                                              440
                   EQUITY

ISHARES            MUTUAL FUNDS -    464287309    4708     67423 SH          DEFINED                    64394
                                                                                                                             3029
                   EQUITY

ISHARES            MUTUAL FUNDS -    464287374     479      3565 SH          DEFINED                     3565
                   EQUITY

ISHARES            MUTUAL FUNDS -    464287465   13547    172567 SH          DEFINED                   168030
                                                                                                                             4537
                   EQUITY

                                     464287465      71       900 SH          DEF/OTH                      900

ISHARES            MUTUAL FUNDS -    464287481    1447     12704 SH          DEFINED                    12704
                   EQUITY

                                     464287481       6        50 SH          DEF/OTH                       50

ISHARES            MUTUAL FUNDS -    464287507    2657     31275 SH          DEFINED                    29416
                                                                                                                             1859
                   EQUITY

                                     464287507      72       842 SH          DEF/OTH                      842

ISHARES            MUTUAL FUNDS -    464287598    2250     28037 SH          DEFINED                    27896
                                                                                                                              141
                   EQUITY
                                     464287598      12       150 SH          DEF/OTH                      150

ISHARES            MUTUAL FUNDS -    464287606    1360     15257 SH          DEFINED                    14689
                                                                                                                              568
                   EQUITY

ISHARES            MUTUAL FUNDS -    464287614    5417     89118 SH          DEFINED                    88354
                                                                                                                              764
                   EQUITY

                                     464287614      29       480 SH          DEF/OTH                      480

ISHARES            MUTUAL FUNDS -    464287622    4845     60861 SH          DEFINED                    59788
                                                                                                                             1073
                   EQUITY

ISHARES            MUTUAL FUNDS -    464287705     483      6072 SH          DEFINED                     6072
                   EQUITY

ISHARES            COMMON STOCK      464287713     345     11689 SH          DEFINED                    11689

ISHARES            COMMON STOCK      464287721     369      5907 SH          DEFINED                     5907

ISHARES            COMMON STOCK      464287796     330      2407 SH          DEFINED                     2407

                                     464287796      14       100 SH          DEF/OTH                      100

ISHARES            MUTUAL FUNDS -    464287804     755     11606 SH          DEFINED                    11286
                                                                                                                              320
                   EQUITY

ISHARES            MUTUAL FUNDS -    464287861     846      7395 SH          DEFINED                     7318
                                                                                                                              77
                   EQUITY

ISHARES            MUTUAL FUNDS -    464287887     350      2597 SH          DEFINED                     2597
                   EQUITY

ISHARES            MUTUAL FUNDS -    464288802    1163     19114 SH          DEFINED                     1991
                                                                                                                            17123
                   EQUITY

JOHNSON & JOHNSON  COMMON STOCK      478160104     986     14785 SH          DEFINED                    14010
                                                                                                                              775

LUNDIN MINING      COMMON STOCK      550372106     192     20000 SH          DEFINED                    20000
CORPORATION

MARATHON OIL CORP  COMMON STOCK      565849106     136      2230 SH          DEFINED                      760
                                                                                                                             1470

                                     565849106      73      1200 SH          DEF/OTH                     1200

MASSEY ENERGY CO   COMMON STOCK      576206106     226      6330 SH          DEFINED                     6330

MCDONALDS          COMMON STOCK      580135101     511      8678 SH          DEFINED                     8678

MICROSOFT          COMMON STOCK      594918104     807     22680 SH          DEFINED                    22680

NATIONAL-OILWELL   COMMON STOCK      637071101     427      5815 SH          DEFINED                     5815
VARCO INC

NUVEEN OHIO        MUTUAL FUNDS -    67071V104     141     10456 SH          DEFINED                    10456
DIVID ADVANTAGE    MUNICIPAL
FD

ORACLE             COMMON STOCK      68389X105     684     30292 SH          DEFINED                    30292
CORPORATION

PANHANDLE          COMMON STOCK      698477106     257     10000 SH          DEFINED                    10000
ROYALTY CO.
CLASS A

PEABODY ENERGY     COMMON STOCK      704549104     401      6500 SH          DEFINED                     6500
CORP

PEOPLES BANCORP    COMMON STOCK      709789101    4455    178991 SH          DEFINED                   168453       10538
INC.

                                     709789101   21417    860482 SH          DEF/OTH                   140727      719755

PEPSICO            COMMON STOCK      713448108     900     11858 SH          DEFINED                    11858

PFIZER INC COMMON  COMMON STOCK      717081103     211      9261 SH          DEFINED                     9261

POWERSHARES        MUTUAL FUNDS -    73935X500     562     20292 SH          DEFINED                    11685
                                                                                                                             8607
                   EQUITY

POWERSHARES        MUTUAL FUNDS -    73935X583    2648     45540 SH          DEFINED                    45143
                                                                                                                              397
                   EQUITY

                                     73935X583       9       160 SH          DEF/OTH                      160

PRICE T ROWE       COMMON STOCK      74144T108     291      4785 SH          DEFINED                     4785
GROUP INC

PROCTER & GAMBLE   COMMON STOCK      742718109    1617     22020 SH          DEFINED                    22020
CO

                                     742718109      15       200 SH          DEF/OTH                      200

QUESTAR CORP OLD   COMMON STOCK      748356102     216      4000 SH          DEFINED                     4000
CUSIP #

ROCKY BRANDS INC   COMMON STOCK      774515100    1083    176729 SH          DEFINED                    23005
                                                                                                                           153724

RYDEX              MUTUAL FUNDS -    78355W106    2017     42758 SH          DEFINED                    42758
                   EQUITY

                                     78355W106      26       550 SH          DEF/OTH                      550

RYDEX              MUTUAL FUNDS -    78355W205     750      6784 SH          DEFINED                     6784
                   EQUITY

RYDEX              MUTUAL FUNDS -    78355W403     351      9240 SH          DEFINED                     9240
                   EQUITY

S & P 500          MUTUAL FUNDS -    78462F103    6014     41136 SH          DEFINED                    41136
DEPOSITARY         EQUITY
RECEIPT

SIMON PPTY GROUP   COMMON STOCK      828806109     346      3981 SH          DEFINED                     3981
INC NEW

TARGET             COMMON STOCK      87612E106     644     12878 SH          DEFINED                    11983
CORPORATION                                                                                                                   895

3M COMPANY         COMMON STOCK      88579Y101     407      4825 SH          DEFINED                     4825

UNITED             COMMON STOCK      909907107     965     34448 SH          DEFINED                    34448
BANKSHARES INC

UNITED TECH CORP   COMMON STOCK      913017109    1144     14950 SH          DEFINED                    13255
                                                                                                                             1695

VERIZON            COMMON STOCK      92343V104     499     11411 SH          DEFINED                    11411
COMMUNICATIONS

                                     92343V104      17       388 SH          DEF/OTH                      388

WACHOVIA CORP      COMMON STOCK      929903102     223      5864 SH          DEFINED                     5864

WELLS FARGO & CO   COMMON STOCK      949746101     408     13520 SH          DEFINED                    11630
                                                                                                                             1890

WM WRIGLEY JR      COMMON STOCK      982526105     256      4365 SH          DEFINED                     4365
COMPANY

WYETH COMM         COMMON STOCK      983024100    2260     51140 SH          DEFINED                    51140

YAMANA GOLD INC    COMMON STOCK      98462Y100     142     11000 SH          DEFINED                    11000

ACCENTURE LTD      COMMON STOCK      G1150G111     560     15540 SH          DEFINED                    13670
                                                                                                                             1870
CLASS A

AGGREGATE TOTAL                                 135326