**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 12,
      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
      October 12, 2007, the Registrant
      issued a news release announcing, among other things, earnings for the first
      quarter for the fiscal year ending June 30, 2008.  A copy of the press
      release is attached as Exhibit 99.1 to this report and only paragraphs one,
      two,
      five, and six 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 12, 2007, the Registrant
      issued a press release announcing, among other things, the Registrant’s
      declaration of a regular and special dividends, of $.16 per share and $.10
      per
      share, respectively.  The dividends will be paid to shareholders of
      record as of October 31, 2007 and are payable on November 15, 2007.  A
      copy of the press release is attached as Exhibit 99.1 to this report and only
      paragraphs one, three, four, six, and seven 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 12,
                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:  October
      12, 2007







Exhibit
      Index




ExhibitNumber
            Description
                of Exhibit99.1
            Press
                Release of Peoples-Sidney Financial Corporation, dated October 12,
                2007.