The following time-line chart explains the Winburn and Wills connection which is confusing to some researchers because two named Sidney Winburn (or Winborn) married a Wills:

-1850 Estill Co., KY census
Sidney Winburn - age 21 born in KY (born 1829 based on 1850 census)

-1870 Estill Co., KY census
Sidney Winburn - age 41 born in KY (born 1829 based on 1870 census)
Elizabeth (wife of Sidney Winburn) age 37 born in KY (born 1833 based on 1870 census)
7 children are listed, the ages are from age 2 to 13.

Note: There has been no death certificate found for Elizabeth (Lewis) Winburn. This is why her tombstone is used for the date of her birth and death, her tombstone is inscribed with the Wife of Sidney Winburn.

-1876 December 5
Sidney Winburn married for the second time to Eliza Walters, daughter of Sarah E. Walters.
(Note: See the 1880 census for Sidney Winburn’s age, when he married)

-1880 Estill Co., KY census
Sidney Winbourn - age 50 born in KY (born 1830 based on 1880 census)
Eliza (wife) age 20 born in KY
6 children in the family.
2 births by Eliza (Walters) Winburn (Alice, age 4 and Lula, age 1)

-1900 Estill Co., KY census
Sidney Winburn - born February 1829, age 71 (born 1829)
Liza (wife) - born March 1860, age 40 (born 1820)
The couple has been married for 1877.
Liza or Eliza has given birth to 11 children and 10 children are living.

There is no death certificate for Eliza (Walters) Winburn. From reading the letters of Winnie (Pasley) Winburn, it seems that the death of Eliza (Walters) Winburn was close to the time-period of marriage to the Third wife (Mary Jane) of Sidney Winburn.

-1908 Sidney Winburn married Mary Jane Allen
Mary Jane Allen was her married name, she was divorced, and was the third wife of George W. Allen. George W. Allen was divorced from his living wife, when he married Mary Jane Wills.

Sidney Winburn was age 78, married for a third time.
Mary Jane was age 65, married for the second time.

From the the marriage of Sidney Winburn and Mary Jane Allen, we know the names of their parents:
Jephat Winburn and Becca Webb, parent of Sidney Winburn.
Mike Wills and Nancy Fritts were the parents of Mary Jane.

-1909 December 23
Sidney Winburn married Winnie Pasley
Sidney Winburn was age 24, first marriage, his parents were
S.M. Winburn and Eliza Walters, both born in Estill County, Kentucky.
Winnie was age 17, first marriage, parents were A.M. Pasley and ? Auther, both born in Estill County, Kentucky.

Notes: Sidney Winburn Jr. and his first wife divorced. The second wife of Sidney Winburn Jr., son of Sidney Winburn and Eliza Walters, was Rebecca Wills.