UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 13F FORM 13F COVER PAGE Report for the Calendar Year or Quarter Ended: 03/31/2008 Check here if Amendment [ ] Amendment Number: This Amendment [ ] is a restatement Institutional Investment Manager Filing this Report: Name: PEOPLES BANK NATIONAL ASSOCIATION Address: P O BOX 738 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 AND PRESIDENT-PEOPLES FINANCIAL ADVISORS Phone: 740 373 2932 Signature, Place, and Date of Signing: /s/ DAVID T. WESEL ________________________ MARIETTA OH 05/07/2008 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: 121 Form 13F Information Table Value Total: $ 117,760 List of Other Included Managers: Provide a numbered list of the name(s) and Form 13F file number(s) of all institutional investment Managers with respect to which this report is filed, other than the Manager filing this report. No. 13F File Number Name 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 972 25380 SH DEFINED 25380 00206R102 76 1985 SH DEF/OTH 1985 ABBOTT COMMON STOCK 002824100 740 13415 SH DEFINED 13415 LABORATORIES APACHE COMMON STOCK 037411105 228 1885 SH DEFINED 1520 365 CORPORATION APPLE INC COMMON STOCK 037833100 287 2000 SH DEFINED 2000 BP AMOCO PLC COMMON STOCK 055622104 1086 17914 SH DEFINED 16814 1100 SPONS ADR 055622104 24 400 SH DEF/OTH 400 BANK OF AMERICA COMMON STOCK 060505104 687 18117 SH DEFINED 17517 600 060505104 4 100 SH DEF/OTH 100 BAXTER COMMON STOCK 071813109 395 6825 SH DEFINED 5845 980 INTERNATIONAL CAMCO FINANCIAL COMMON STOCK 132618109 557 52034 SH DEFINED 52034 CORP CHEVRON COMMON STOCK 166764100 2488 29151 SH DEFINED 29151 COLUMN TOTALS 7544 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 CORPORATION CISCO SYSTEMS COMMON STOCK 17275R102 598 24820 SH DEFINED 24820 COCA COLA COMMON STOCK 191216100 388 6374 SH DEFINED 5926 448 COLGATE PALMOLIVE COMMON STOCK 194162103 612 7860 SH DEFINED 7670 190 CONOCOPHILLIPS COMMON STOCK 20825C104 253 3315 SH DEFINED 3315 DANAHER CORP COMMON STOCK 235851102 604 7945 SH DEFINED 7145 800 235851102 31 410 SH DEF/OTH 410 DOW JONES MUTUAL FUNDS - 252787106 1719 14045 SH DEFINED 14045 INDUSTRIAL TRUST EQUITY DOW CHEMICAL COMMON STOCK 260543103 291 7896 SH DEFINED 7896 EMERSON ELECTRIC COMMON STOCK 291011104 345 6695 SH DEFINED 6695 EXELON COMMON STOCK 30161N101 706 8686 SH DEFINED 8686 CORPORATION 30161N101 10 120 SH DEF/OTH 120 EXXON MOBIL COMMON STOCK 30231G102 3700 43742 SH DEFINED 42862 880 CORPORATION COLUMN TOTALS 9257 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 30231G102 321 3800 SH DEF/OTH 3800 FIFTH THIRD COMMON STOCK 316773100 1944 92923 SH DEFINED 92923 BANCORP FOREST LABS COMMON STOCK 345838106 250 6250 SH DEFINED 6250 FORTUNE BRANDS COMMON STOCK 349631101 854 12291 SH DEFINED 12291 INC GENERAL ELECTRIC COMMON STOCK 369604103 2602 70308 SH DEFINED 67643 2665 CO 369604103 292 7881 SH DEF/OTH 7881 HUNTINGTON COMMON STOCK 446150104 493 45893 SH DEFINED 18378 27515 BANCSHARES INTEL CORP COMMON STOCK 458140100 251 11845 SH DEFINED 11845 IBM COMMON STOCK 459200101 244 2123 SH DEFINED 2123 ISHARES MUTUAL FUNDS - 464286665 2314 17068 SH DEFINED 16729 339 EQUITY 464286665 10 75 SH DEF/OTH 75 ISHARES MUTUAL FUNDS - 464287101 2928 47733 SH DEFINED 47733 EQUITY COLUMN TOTALS 12503 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 464287101 123 2000 SH DEF/OTH 2000 ISHARES MUTUAL FUNDS - 464287143 217 2690 SH DEFINED 1825 865 EQUITY ISHARES MUTUAL FUNDS - 464287168 211 3648 SH DEFINED 3468 180 EQUITY 464287168 39 680 SH DEF/OTH 680 ISHARES MUTUAL FUNDS - 464287200 1945 14708 SH DEFINED 14708 EQUITY 464287200 42 320 SH DEF/OTH 320 ISHARES MUTUAL FUNDS - 464287226 903 8798 SH DEFINED 8798 TAXABLE INCOME ISHARES MUTUAL FUNDS - 464287234 1017 7570 SH DEFINED 7125 445 EQUITY 464287234 24 175 SH DEF/OTH 175 ISHARES MUTUAL FUNDS - 464287309 4826 76977 SH DEFINED 73097 3880 EQUITY 464287309 46 735 SH DEF/OTH 735 COLUMN TOTALS 9393 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 ISHARES MUTUAL FUNDS - 464287408 264 3807 SH DEFINED 3807 EQUITY 464287408 41 595 SH DEF/OTH 595 ISHARES MUTUAL FUNDS - 464287465 11610 161469 SH DEFINED 157606 3863 EQUITY 464287465 111 1550 SH DEF/OTH 1550 ISHARES MUTUAL FUNDS - 464287481 1277 12604 SH DEFINED 12604 EQUITY 464287481 65 640 SH DEF/OTH 640 ISHARES MUTUAL FUNDS - 464287507 2003 25769 SH DEFINED 24269 1500 EQUITY 464287507 40 510 SH DEF/OTH 510 ISHARES MUTUAL FUNDS - 464287598 1985 27026 SH DEFINED 27026 EQUITY 464287598 42 570 SH DEF/OTH 570 ISHARES MUTUAL FUNDS - 464287606 2124 26062 SH DEFINED 24899 1163 EQUITY ISHARES MUTUAL FUNDS - 464287614 4694 86216 SH DEFINED 85227 989 COLUMN TOTALS 24256 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 EQUITY 464287614 51 930 SH DEF/OTH 930 ISHARES MUTUAL FUNDS - 464287622 3938 54716 SH DEFINED 53483 1233 EQUITY 464287622 75 1045 SH DEF/OTH 1045 ISHARES MUTUAL FUNDS - 464287705 305 4177 SH DEFINED 4177 EQUITY 464287705 38 520 SH DEF/OTH 520 ISHARES COMMON STOCK 464287721 255 4848 SH DEFINED 4848 ISHARES COMMON STOCK 464287796 249 1932 SH DEFINED 1932 464287796 13 100 SH DEF/OTH 100 ISHARES MUTUAL FUNDS - 464287804 578 9638 SH DEFINED 9318 320 EQUITY 464287804 10 175 SH DEF/OTH 175 ISHARES MUTUAL FUNDS - 464287861 331 3156 SH DEFINED 3156 EQUITY ISHARES MUTUAL FUNDS - 464287887 265 2142 SH DEFINED 2142 EQUITY COLUMN TOTALS 6108 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 ISHARES MUTUAL FUNDS - 464288802 300 5413 SH DEFINED 1991 3422 EQUITY ISHARES MUTUAL FUNDS - 464288885 1323 18300 SH DEFINED 18300 EQUITY JOHNSON & JOHNSON COMMON STOCK 478160104 1021 15740 SH DEFINED 14965 775 MARKET VECTORS MUTUAL FUNDS - 57060U605 210 3920 SH DEFINED 2065 1855 EQUITY 57060U605 9 175 SH DEF/OTH 175 MASSEY ENERGY CO COMMON STOCK 576206106 231 6330 SH DEFINED 6330 MCDONALDS COMMON STOCK 580135101 497 8903 SH DEFINED 8903 MICROSOFT COMMON STOCK 594918104 688 24255 SH DEFINED 24255 594918104 12 430 SH DEF/OTH 430 NATIONAL-OILWELL COMMON STOCK 637071101 359 6151 SH DEFINED 5515 636 VARCO INC NIKE CLASS B COMMON STOCK 654106103 200 2942 SH DEFINED 865 2077 654106103 12 170 SH DEF/OTH 170 COLUMN TOTALS 4862 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 NOKIA COMMON STOCK 654902204 241 7580 SH DEFINED 6710 870 CORPORATION ADR 654902204 10 300 SH DEF/OTH 300 ORACLE COMMON STOCK 68389X105 693 35437 SH DEFINED 35437 CORPORATION PANHANDLE COMMON STOCK 698477106 276 10000 SH DEFINED 10000 ROYALTY CO. CLASS A PEABODY ENERGY COMMON STOCK 704549104 291 5700 SH DEFINED 5700 CORP PEOPLES BANCORP COMMON STOCK 709789101 4593 190524 SH DEFINED 179986 INC. 10538 709789101 17693 733860 SH DEF/OTH 141784 592076 PEPSICO COMMON STOCK 713448108 833 11536 SH DEFINED 11536 PFIZER INC COMMON COMMON STOCK 717081103 194 9286 SH DEFINED 9286 717081103 9 430 SH DEF/OTH 430 COLUMN TOTALS 24833 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 POWERSHARES MUTUAL FUNDS - 73935X583 1535 29222 SH DEFINED 28825 397 EQUITY 73935X583 8 160 SH DEF/OTH 160 PRICE T ROWE COMMON STOCK 74144T108 224 4480 SH DEFINED 4480 GROUP INC PROCTER & GAMBLE COMMON STOCK 742718109 1157 16507 SH DEFINED 16507 CO 742718109 14 200 SH DEF/OTH 200 PRUDENTIAL COMMON STOCK 744320102 250 3198 SH DEFINED 2498 700 FINANCIAL INC QUESTAR CORP OLD COMMON STOCK 748356102 226 4000 SH DEFINED 4000 CUSIP # ROCKY BRANDS INC COMMON STOCK 774515100 1057 186729 SH DEFINED 23005 163724 RYDEX MUTUAL FUNDS - 78355W106 729 17037 SH DEFINED 17037 EQUITY RYDEX MUTUAL FUNDS - 78355W205 2162 21949 SH DEFINED 21379 570 EQUITY RYDEX MUTUAL FUNDS - 78355W403 756 21860 SH DEFINED 21860 COLUMN TOTALS 8118 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 EQUITY S & P 500 MUTUAL FUNDS - 78462F103 5647 42791 SH DEFINED 42791 DEPOSITARY EQUITY RECEIPT 78462F103 62 470 SH DEF/OTH 470 SIMON PPTY GROUP COMMON STOCK 828806109 351 3781 SH DEFINED 3781 INC NEW STAPLES INC COMMON STOCK 855030102 234 10562 SH DEFINED 10562 TARGET COMMON STOCK 87612E106 341 6738 SH DEFINED 6738 CORPORATION 3M COMPANY COMMON STOCK 88579Y101 418 5280 SH DEFINED 5280 UNITED COMMON STOCK 909907107 918 34448 SH DEFINED 34448 BANKSHARES INC UNITED TECH CORP COMMON STOCK 913017109 985 14315 SH DEFINED 12865 1450 VERIZON COMMON STOCK 92343V104 385 10559 SH DEFINED 10559 COMMUNICATIONS 92343V104 14 388 SH DEF/OTH 388 WELLS FARGO & CO COMMON STOCK 949746101 404 13880 SH DEFINED 11990 1890 COLUMN TOTALS 9759 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 WM WRIGLEY JR COMMON STOCK 982526105 226 3595 SH DEFINED 3165 430 COMPANY WYETH COMM COMMON STOCK 983024100 382 9140 SH DEFINED 9140 983024100 10 240 SH DEF/OTH 240 ZIMMER HOLDINGS COMMON STOCK 98956P102 272 3495 SH DEFINED 3495 INC ACCENTURE LTD COMMON STOCK G1150G111 225 6395 SH DEFINED 4525 1870 CLASS A G1150G111 12 350 SH DEF/OTH 350 COLUMN TOTALS 1127 AGGREGATE TOTAL 117760