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                                  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): April 18, 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 Employer
incorporation 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:

         [_]      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))

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Section 2 - Financial Information.

Item 2.02.  Results of Operations and Financial Condition.

         On April 18, 2006,  the  Registrant  issued a news release  announcing,
among other things, earnings for the third quarter and year to date earnings for
the fiscal year ending June 30, 2006. A copy of the press release is attached as
Exhibit 99.1 to this report and all paragraphs,  except paragraphs four and five
(dealing with the  Registrant's  declaration  of a dividend and the extension of
the Registrant's stock repurchase program), 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 April 18, 2006,  the Registrant  issued a press release  announcing,
among other things, the Registrant's third quarter and year-to-date earnings for
the fiscal year ending June 30,  2006,  and a regular  quarterly  dividend to be
paid to its shareholders.  The press release also announces the extension of the
Registrant's current 5% stock repurchase program for an additional  twelve-month
period.  A copy of the press  release is attached as Exhibit 99.1 to this report
and  paragraphs  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.
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                  The following Exhibit is being furnished herewith:

                  99.1     Press    Release    of    Peoples-Sidney    Financial
                           Corporation, dated April 18, 2006.


                                       1


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                                    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 CORPORATION

                                  By: /s/ Douglas Stewart
                                      -----------------------------------------
                                          Douglas Stewart
                                          President and Chief Executive Officer
Dated:  April 18, 2006



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                                  Exhibit Index
                                  -------------

Exhibit
Number                     Description of Exhibit
------                     ----------------------

99.1    Press Release of Peoples-Sidney Financial Corporation, dated April 18,
        2006.