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): July 28, 2005

                           Sound Federal Bancorp, Inc.
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             (Exact name of registrant as specified in its charter)

           Delaware                 000-24811                  22-3887679
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(State or other jurisdiction     (SEC File Number)          (I.R.S. Employer
      of incorporation)                                    Identification No.)

        1311 Mamaroneck Avenue, Suite 190, White Plains, New York, 10605
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                    (Address of principal executive offices)

        Registrant's telephone number, including area code: 914-761-3636

                                 Not Applicable
          -------------------------------------------------------------
          (Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation 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))



                           CURRENT REPORT ON FORM 8-K


Item 2.02 Results of Operations and Financial Condition

      Sound Federal Bancorp, Inc. (Nasdaq: "SFFS") announced its June 30, 2005
financial results. The press release is included as an exhibit.

Item 9.01 Exhibits

99.1  Press release of Sound Federal Bancorp, Inc., dated July 28, 2005.




                                    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.

                                            Sound Federal Bancorp, Inc.

DATE:  July 28, 2005                             By: /s/ Anthony J. Fabiano
                                                     ----------------------
                                                     Anthony J. Fabiano
                                                     Chief Financial Officer

EXHIBIT INDEX

99.1  Press release of Sound Federal Bancorp, Inc., dated July 28, 2005

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