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