UNITED STATES
                  SECURITIES AND EXCHANGE COMMISSION
                        Washington, D.C.  20549

                              FORM 13F

                        FORM 13F COVER PAGE

Report for the Calendar Year or Quarter Ended: 12/31/06

Check here if Amendment [ X]; Amendment Number: 1
This Amendment (Check only one.): [X ] is a restatement.
                                  [  ] adds new holdings entries.

Institutional Investment Manager Filing this Report:

Name:    PEOPLES BANK, NATINAL 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 AND PRESIDENT-PEOPLES FINANCIAL ADVISORS
Phone:    740 373 2932


Signature, Place, and Date of Signing:

/s/ David T Wesel          Marietta, Ohio             July 3, 2008
------------------      ----------------------      -------------------
    [Signature]            [City, State]                   [Date]

Comment: Removed CUSIPS not on the approved list:
          Heartland Bancorp          CUSIP# 421962101


Report Type (Check only one.):

[ X]        13F HOLDINGS REPORT.

[  ]        13F NOTICE.

[  ]        13F COMBINATION REPORT.





I AM SIGNING THIS REPORT AS REQUIRED BY THE SECURITIES EXCHANGE
ACT OF 1934.



                          FORM 13F SUMMARY PAGE


Report Summary:

Number of Other Included Managers:           0

Form 13F Information Table Entry Total:      145

Form 13F Information Table Entry Total:      $140,239



List of Other Included Managers:               NONE






                                                                FORM 13F INFORMATION TABLE
                                                          VALUE    SHARES/  SH/ PUT/ INVSTMT OTHER          VOTING AUTHORITY
        NAME OF ISSUER         TITLE OF CLASS   CUSIP     (x$1000) PRN AMT  PRN CALL DSCRETN MANAGERS      SOLE    SHARED    NONE
                                                                                         
------------------------------ ---------------- --------- -------- --- ---  --- ---- ------- ------------- ------- --------- ------
AT&T INC                       COM              00206R102      493    13805 SH       SOLE                    13605               200
ABBOTT LABORATORIES            COM              002824100      723    14860 SH       SOLE                    13060              1800
ABBOTT LABORATORIES            COM              002824100       79     1630 SH       OTHER                    1630
AMERICAN INTL GROUP INC        COM              026874107      615     8590 SH       SOLE                     8590
AMERICAN INTL GROUP INC        COM              026874107       20      280 SH       OTHER                     280
BP AMOCO PLC SPONS ADR         COM              055622104     1130    16852 SH       SOLE                    15602              1250
BP AMOCO PLC SPONS ADR         COM              055622104      398     5935 SH       OTHER                    5935
BANK OF AMERICA CORP           COM              060505104     1827    34225 SH       SOLE                    32725              1500
BANK OF AMERICA CORP           COM              060505104       72     1350 SH       OTHER                    1350
BELLSOUTH CORP COMMON          COM              079860102      376     7996 SH       SOLE                     7996
BELLSOUTH CORP COMMON          COM              079860102        7      156 SH       OTHER                     156
BEMIS COMPANY                  COM              081437105      301     8860 SH       SOLE                     7230              1630
BEMIS COMPANY                  COM              081437105       11      335 SH       OTHER                     335
CVS CORPORATION                COM              126650100      200     6485 SH       SOLE                     5100              1385
CAMCO FINANCIAL CORP           COM              132618109      628    49285 SH       SOLE                    49285
CHEVRON CORPORATION            COM              166764100     1969    26788 SH       SOLE                    25988               800
CHEVRON CORPORATION            COM              166764100      400     5450 SH       OTHER                    5450
CISCO SYSTEMS                  COM              17275R102      771    28215 SH       SOLE                    28215
CISCO SYSTEMS                  COM              17275R102       87     3205 SH       OTHER                    3205
COCA COLA CO COMMON            COM              191216100      246     5110 SH       SOLE                     5110
COCA COLA CO COMMON            COM              191216100       55     1140 SH       OTHER                    1140
COGNIZANT TECHNOLOGY SOLUTIONS COM              192446102      424     5505 SH       SOLE                     5505
COGNIZANT TECHNOLOGY SOLUTIONS COM              192446102       12      160 SH       OTHER                     160
COLGATE PALMOLIVE              COM              194162103      471     7220 SH       SOLE                     7220
COLGATE PALMOLIVE              COM              194162103       11      180 SH       OTHER                     180
DANAHER CORP                   COM              235851102      509     7040 SH       SOLE                     5975              1065
DANAHER CORP                   COM              235851102       46      640 SH       OTHER                     640
DOW JONES INDUSTRIAL TRUST SER COM              252787106     1621    13030 SH       SOLE                    12800               230
DOW CHEMICAL CO                COM              260543103      391     9801 SH       SOLE                     9801
DOW CHEMICAL CO                COM              260543103       11      300 SH       OTHER                     300
EMERSON ELECTRIC COMMON        COM              291011104      142     3222 SH       SOLE                     3222
EMERSON ELECTRIC COMMON        COM              291011104       75     1708 SH       OTHER                    1708
EXELON CORPORATION             COM              30161N101      500     8091 SH       SOLE                     8091
EXELON CORPORATION             COM              30161N101       15      255 SH       OTHER                     255
EXXON MOBIL CORPORATION        COM              30231G102     3784    49385 SH       SOLE                    45705              3680
EXXON MOBIL CORPORATION        COM              30231G102      158     2070 SH       OTHER                    2070
FIRST FEDERAL DOVER FINANCIAL  COM              30243C107      265    15150 SH       DEFINED                                   15150
FIFTH THIRD BANCORP            COM              316773100      420    10283 SH       SOLE                    10283
FORTUNE BRANDS INC             COM              349631101     1800    21088 SH       SOLE                    20203               885
GENERAL ELECTRIC CO COMMON     COM              369604103     2645    71091 SH       SOLE                    69191              1900
GENERAL ELECTRIC CO COMMON     COM              369604103      393    10581 SH       DEFINED                                   10581
GENERAL ELECTRIC CO COMMON     COM              369604103      194     5225 SH       OTHER                    5225
GLAXO SMITHKLINE PLC ADR       COM              37733W105      189     3600 SH       SOLE                     2870               730
GLAXO SMITHKLINE PLC ADR       COM              37733W105       13      250 SH       OTHER                     250
GOLDMAN SACHS GROUP            COM              38141G104      578     2900 SH       SOLE                     2900
HOME DEPOT                     COM              437076102      217     5417 SH       SOLE                     4487               930
HUNTINGTON BANCSHARES          COM              446150104      819    34515 SH       SOLE                                      34515
HUNTINGTON BANCSHARES          COM              446150104       38     1641 SH       OTHER                    1641
ITT CORPORATION                COM              450911102      402     7085 SH       SOLE                     7085
ITT CORPORATION                COM              450911102       22      400 SH       OTHER                     400
INTEL CORP                     COM              458140100      442    21842 SH       SOLE                    21842
ISHARES S & P 100 INDEX FUND   COM              464287101     2124    32156 SH       SOLE                    32156
ISHARES S & P 100 INDEX FUND   COM              464287101      189     2862 SH       OTHER                    2862
ISHARES DJ SELECT DIV          COM              464287168     2294    32447 SH       SOLE                    32447
ISHARES DJ SELECT DIV          COM              464287168      158     2234 SH       OTHER                    1874               360
I SHARES S & P 500 INDEX       COM              464287200     2456    17300 SH       SOLE                    17300
I SHARES S & P 500 INDEX       COM              464287200      426     3000 SH       OTHER                    3000
ISHARES LEHMAN AGGREGATE FUND  COM              464287226      627     6289 SH       SOLE                     6289
ISHARES MSCI EMERGING MARKET   COM              464287234      438     3845 SH       SOLE                     3845
ISHARES MSCI EMERGING MARKET   COM              464287234       25      225 SH       OTHER                     225
I SHARES S&P 500 BARRA GROWTH  COM              464287309     2701    41611 SH       SOLE                    41611
I SHARES S&P 500 BARRA GROWTH  COM              464287309        9      148 SH       OTHER                     148
ISHARES GOLDMAN SACHS NATURAL  COM              464287374      647     6377 SH       SOLE                     6377
I SHARES S&P 500 BARRA VALUE   COM              464287408     1499    19505 SH       SOLE                    19505
I SHARES S&P 500 BARRA VALUE   COM              464287408       40      530 SH       OTHER                     530
ISHARES MSCI EAFE INDEX FOREIG COM              464287465    12822   175126 SH       SOLE                   174366               760
ISHARES MSCI EAFE INDEX FOREIG COM              464287465      923    12610 SH       OTHER                   11880               730
ISHARES RUSSELL MIDCAP VALUE   COM              464287473      294     2014 SH       SOLE                     2014
ISHARES RUSSELL MIDCAP GROWTH  COM              464287481      994     9647 SH       SOLE                     9647
ISHARES RUSSELL MIDCAP         COM              464287499      467     4683 SH       SOLE                     4683
I SHARES S&P 400 MIDCAP        COM              464287507     2938    36654 SH       SOLE                    36259               395
I SHARES S&P 400 MIDCAP        COM              464287507      371     4635 SH       OTHER                    4635
I SHARES RUSSELL 1000 VALUE    COM              464287598     3644    44065 SH       SOLE                    43795               270
I SHARES RUSSELL 1000 VALUE    COM              464287598       84     1020 SH       OTHER                     795               225
I SHARES RUSSELL 1000 GROWTH   COM              464287614     3416    62084 SH       SOLE                    61834               250
I SHARES RUSSELL 1000 GROWTH   COM              464287614      196     3575 SH       OTHER                    3260               315
I SHARES RUSSELL 1000          COM              464287622     4061    52858 SH       SOLE                    52858
I SHARES RUSSELL 1000          COM              464287622      953    12410 SH       OTHER                   11735               675
I SHARES RUSSELL 2000          COM              464287655      398     5108 SH       SOLE                     5108
I SHARES S&P 400 MIDCAP VALUE  COM              464287705      948    11972 SH       SOLE                    11972
ISHARES DJ US TELECOM          COM              464287713      339    11465 SH       SOLE                    11465
ISHARES DJ US TELECOM          COM              464287713        5      200 SH       OTHER                     200
ISHARES DJ US TECHNOLOGY       COM              464287721      280     5151 SH       SOLE                     5151
ISHARES DJ US TECHNOLOGY       COM              464287721        8      160 SH       OTHER                     160
ISHARES DJ US REAL ESTATE      COM              464287739     1433    17196 SH       SOLE                    17196
ISHARES DJ US REAL ESTATE      COM              464287739       34      410 SH       OTHER                     190               220
ISHARES DJ US ENERGY SECTOR    COM              464287796      252     2475 SH       SOLE                     2475
I SHARES S&P 600 SMALL CAP     COM              464287804     1442    21855 SH       SOLE                    21535               320
ISHARES S&P EUROPE 350 INDEX F COM              464287861     1952    18598 SH       SOLE                    18598
ISHARES S&P EUROPE 350 INDEX F COM              464287861      196     1871 SH       OTHER                    1781                90
ISHARES KLD INDEX              COM              464288802      546     9250 SH       SOLE                     9250
JOHNSON & JOHNSON              COM              478160104      823    12471 SH       SOLE                    12471
JOHNSON & JOHNSON              COM              478160104       39      600 SH       OTHER                     600
MCDONALDS CORP                 COM              580135101      205     4630 SH       SOLE                     4630
MCDONALDS CORP                 COM              580135101       21      480 SH       OTHER                     480
MEDTRONIC INC                  COM              585055106      444     8315 SH       SOLE                     8315
MERRILL LYNCH                  COM              590188108      266     2865 SH       SOLE                     2865
MERRILL LYNCH                  COM              590188108       13      150 SH       OTHER                     150
MICROSOFT                      COM              594918104      613    20530 SH       SOLE                    20530
MICROSOFT                      COM              594918104       72     2440 SH       OTHER                    2440
NOVARTIS AG                    COM              66987V109      506     8825 SH       SOLE                     8825
NOVARTIS AG                    COM              66987V109       12      210 SH       OTHER                     210
NUVEEN MUNICIPAL MARKET OPPORT COM              67062W103      172    11300 SH       SOLE                    11300
NUVEEN OHIO DIVID ADVANTAGE FD COM              67071V104      207    14166 SH       SOLE                    14166
ORACLE CORPORATION             COM              68389X105      477    27837 SH       SOLE                    27837
ORACLE CORPORATION             COM              68389X105       17     1025 SH       OTHER                    1025
PEABODY ENERGY CORP            COM              704549104      226     5600 SH       SOLE                     5600
PEOPLES BANCORP INC.           COM              709789101     7761   261326 SH       SOLE                   212511    612034
PEOPLES BANCORP INC.           COM              709789101    23158   779721 SH       OTHER                  167687     48815
PEPSICO                        COM              713448108      714    11423 SH       SOLE                    11423
PEPSICO                        COM              713448108       42      675 SH       OTHER                     675
PRICE T ROWE GROUP INC         COM              74144T108      204     4670 SH       SOLE                     4670
PROCTER & GAMBLE COMPANY COMMO COM              742718109     1510    23498 SH       SOLE                    23498
PROCTER & GAMBLE COMPANY COMMO COM              742718109       73     1140 SH       OTHER                    1140
ROCKY BRANDS INC               COM              774515100     2848   176729 SH       OTHER                   23005            153724
RYDEX S&P 500 EQUAL-WEIGHT EFT COM              78355W106     2932    61944 SH       SOLE                    61944
RYDEX S&P 500 EQUAL-WEIGHT EFT COM              78355W106      236     4996 SH       OTHER                    4996
S & P 500 DEPOSITARY RECEIPT S COM              78462F103     5759    40670 SH       SOLE                    40670
S & P 500 DEPOSITARY RECEIPT S COM              78462F103      113      800 SH       OTHER                     800
SIMON PPTY GROUP INC NEW       COM              828806109      436     4312 SH       SOLE                     4312
SIMON PPTY GROUP INC NEW       COM              828806109       51      504 SH       OTHER                     504
SKY FINANCIAL GROUP INC        COM              83080P103      205     7205 SH       DEFINED                                    7205
STAPLES INC                    COM              855030102      256     9594 SH       SOLE                     9594
TARGET CORPORATION             COM              87612E106      808    14174 SH       SOLE                    13279               895
TARGET CORPORATION             COM              87612E106       24      425 SH       OTHER                     425
3M COMPANY                     COM              88579Y101      336     4320 SH       SOLE                     3020              1300
3M COMPANY                     COM              88579Y101       15      200 SH       OTHER                     200
US BANCORP DEL                 COM              902973304      304     8405 SH       SOLE                     4110              4295
UNITED BANKSHARES INC          COM              909907107     1312    33948 SH       SOLE                    33948
UNITED TECHNOLOGIES INC        COM              913017109     1098    17570 SH       SOLE                    16325              1245
UNITED TECHNOLOGIES INC        COM              913017109       23      370 SH       OTHER                     370
VERIZON COMMUNICATIONS         COM              92343V104      404    10867 SH       SOLE                    10867
VERIZON COMMUNICATIONS         COM              92343V104       25      676 SH       OTHER                     676
WACHOVIA CORP                  COM              929903102      402     7076 SH       SOLE                     7076
WALGREEN CO COMMON             COM              931422109      555    12105 SH       SOLE                     6105              6000
WALGREEN CO COMMON             COM              931422109       44      960 SH       OTHER                     960
WELLS FARGO AND COMPANY        COM              949746101      645    18145 SH       SOLE                    16255              1890
WESBANCO                       COM              950810101      207     6191 SH       SOLE                     6191
WESBANCO                       COM              950810101       48     1460 SH       OTHER                                      1460
WM WRIGLEY JR COMPANY          COM              982526105      410     7930 SH       SOLE                     7930
WM WRIGLEY JR COMPANY          COM              982526105       20      400 SH       OTHER                     400
WYETH COMM                     COM              983024100     2797    54940 SH       SOLE                    54940
WYETH COMM                     COM              983024100      152     3000 SH       OTHER                    3000
ACCENTURE LTD CLASS A          COM              G1150G111      537    14550 SH       SOLE                    12680              1870
ACCENTURE LTD CLASS A          COM              G1150G111       18      500 SH       OTHER                     500