**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): **October 13,
      2006**




________________




**Peoples-Sidney
      Financial Corporation**


(Exact
      name of registrant as specified in its charter)




_______________




**Delaware**
            **000-22223**
            **311499862**(State
                or other jurisdiction of
            (Commission
                File)
            (IRS
                Employerincorporation
                or organization)
            Number
            Identification
                No.)


**101
      East Court, Sidney, Ohio 46750**


(Address
      of principal executive offices)(Zip Code)




Registrant’s
      telephone number, including area code:**(937)
      492-6129**




___________________


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





o
            Written
                communications pursuant to Rule 425 under the Securities Act (17
                CFR
                230.425)





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





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





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











**Section
      2 - Financial Information.**




**Item
      2.02. Results of Operations and Financial Condition.**




On
      October 13, 2006, the Registrant issued a news release announcing, among other
      things, earnings for the first quarter for the fiscal year ending June 30,
      2007
      and declared a regular quarterly dividend, plus a special dividend to be paid
      to
      its shareholders. A copy of the press release is attached as Exhibit 99.1 to
      this report and only paragraphs one, two, six and seven are incorporated into
      this Item 2.02 by reference. The information in this Form 8-K, including the
      exhibits, relating to this Item 2.02 shall not be deemed to be “filed” for
      purposes of the Securities Exchange Act of 1934, as amended (the “Exchange
      Act”), or otherwise subject to the liabilities thereof, nor shall it be deemed
      to be incorporated by reference in any filing under the Exchange Act or under
      the Securities Act of 1933, as amended, except to the extent specifically
      provided in any such filing.




**Section
      8 - Other Events.**





**Item
      8.01. Other Events.**





On
      October 13, 2006, the Registrant issued a press release announcing, among other
      things, its results for the first quarter for the fiscal year ending June 30,
      2007, and declared a regular quarterly dividend, plus a special dividend to
      be
      paid to its shareholders. A copy of the press release is attached as Exhibit
      99.1 to this report and only paragraphs one, three, four and five thereof are
      incorporated into this Item 8.01 by reference.




**Section
      9 - Financial Statements and Exhibits.**




**Item
      9.01.**  **Financial
      Statements and Exhibits.**




(c) Exhibits .




The
      following Exhibit is being furnished herewith:




99.1
            Press
                Release of Peoples-Sidney Financial Corporation, dated October 13,
                2006.








1


**SIGNATURE**


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.





PEOPLES-SIDNEY
                FINANCIAL CORPORATIONBy:
            /s/
                Douglas StewartDouglas
                StewartPresident
                and Chief Executive OfficerDated:
                October 13, 2006








Exhibit
      Index


ExhibitNumber
            Description
                of Exhibit99.1
            Press
                Release of Peoples-Sidney Financial Corporation, dated October 13,
                2006.