Form 8-K  (00159714.DOC;1)

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549


_________________________


FORM 8-K


CURRENT REPORT



Pursuant to Section 13 or 15(d) of the Securities

Exchange Act of 1934


_________________________


Date of Report (date of earliest event reported):  December 20, 2007



WAUSAU PAPER CORP.

(Exact name of registrant as specified in its charter)



WISCONSIN

1-13923

39-0690900

(State or other

(Commission File

(IRS Employer

jurisdiction of

Number)

Identification

incorporation)

Number)


100 PAPER PLACE

MOSINEE, WI 54455-9099

(Address of principal executive offices, including Zip Code)


(715) 693-4470

(Registrant’s telephone number, including area code)



Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:


£

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 23.425)


£

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)


£

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

£

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))






INFORMATION TO BE INCLUDED IN THE REPORT



Section 7 – Regulation FD


Item 7.01

Regulation FD Disclosure


On December 20, 2007, Wausau Paper Corp. issued a news release updating earnings per share guidance for the fourth quarter.  A copy of the news release is being furnished as Exhibit 99.1 to this Current Report on Form 8-K and is incorporated herein by reference.


Section 9 – Financial Statements and Exhibits


Item 9.01

Financial Statements and Exhibits


Exhibit 99.1

News release dated December 20, 2007




SIGNATURES



Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.


WAUSAU PAPER CORP.




Date:  December 20, 2007

By:  

SCOTT P. DOESCHER

Scott P. Doescher

Senior Vice President–Finance





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EXHIBIT INDEX

to

FORM 8-K

of

WAUSAU PAPER CORP.

dated December 20, 2007

Pursuant to Section 102(d) of Regulation S-T

(17 C.F.R. §232.102(d))




Exhibit 99.1

News release dated December 20, 2007



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