**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,
      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:





□
            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))















**Section
      2 – Financial Information.**




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




On
      April 17, 2007, the Registrant
      issued a news release announcing, among other things, results for the third
      quarter of the fiscal year ending June 30, 2007 and year-to-date results for
      the
      period ending March 31, 2007, as well as a regular quarterly
      dividend.  A copy of the press release is attached as Exhibit 99.1 to
      this report and only paragraphs one, two and three 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 17, 2007, the Registrant
      issued a press release announcing, among other things, the Registrant’s third
      quarter results of the fiscal year ending June 30, 2007 and year-to-date results
      for the period ending March 31, 2007, as well as a regular quarterly
      dividend.  A copy of the press release is attached as Exhibit 99.1 to
      this report and only paragraphs one and four 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 April 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:  April
      18, 2007







Exhibit
      Index




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