**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): **January
      17, 2007**


________________




**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
      January 17, 2007, the Registrant issued a release announcing, among other
      things, the second quarter results of the fiscal year ending June 30, 2007
      and
      the year to date results of the period ending December 31, 2006. A copy of
      the
      release is attached as Exhibit 99.1 to this report and all paragraphs, except
      paragraph five (dealing with the Registrant’s declaration of a dividend), 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
      January 17, 2007, the Registrant issued a release announcing, among other
      things, the declaration of its regular quarterly dividend to be paid to its
      shareholders. The record date is January 31, 2007, and the payment is February
      15, 2007. A copy of the release is attached as Exhibit 99.1 to this report
      and
      paragraph 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
            Release
                of Peoples-Sidney Financial Corporation, dated January 17,
                2007.










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 Officer


Dated:
      January 17, 2007















Exhibit
      Index


ExhibitNumber
            Description
                of Exhibit99.1
            Release
                of Peoples-Sidney Financial Corporation, dated January 17,
                2007.