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                                 UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

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                                    FORM 8-K

                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                        SECURITIES EXCHANGE ACT OF 1934

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        Date of report (Date of earliest event reported): March 20, 2007


                      WESTBOROUGH FINANCIAL SERVICES, INC.
             (Exact name of registrant as specified in its charter)


        Massachusetts                000-27997               04-3504121
(State or other jurisdiction        (Commission            (IRS Employer
     of incorporation)              File Number)        Identification No.)

                   100 E. Main Street, Westborough, MA 01581
              (Address of principal executive offices) (Zip Code)

       Registrant's telephone number, including area code: (508) 366-4111

                                 Not Applicable
         (Former name or former address, if changed since last report)

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 230.425)

[ ]   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))


Item 8.01 Other Events.

      On March 20, 2007, a letter was sent to Marc J. Bistricer on behalf of
Westborough Financial Services, Inc. (the "Company") in response to Mr.
Bistricer's offer to acquire the shares of outstanding common stock of the
Company not owned by Westborough Bancorp, MHC. A copy of the letter is attached
as Exhibit 99.1 hereto.

Item 9.01 Financial Statements and Exhibits.

(d)   The following exhibit is furnished with this report:

      Exhibit No.    Description
      -----------    -----------

      99.1           Letter to Marc J. Bistricer dated March 20, 2007


                                   SIGNATURES

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


                                   WESTBOROUGH FINANCIAL SERVICES, INC.


                                   By:     /s/ Joseph F. MacDonough
                                           -------------------------------------
                                   Name:   Joseph F. MacDonough
                                   Title:  President and Chief Executive Officer

Date: March 20, 2007