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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

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                                    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 20, 2006


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                      Peoples-Sidney Financial Corporation
             (Exact name of registrant as specified in its charter)


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         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

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         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 July 20, 2006,  the  Registrant  issued a news  release  announcing,
among other things, earnings for the fourth quarter and fiscal year-end earnings
for the fiscal  year ended June 30,  2006,  the  Registrant's  declaration  of a
dividend and the date for the Registrant's  next annual meeting of shareholders.
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 date for the Registrant's  next annual meeting
of  shareholders),  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 July 20, 2006,  the  Registrant  issued a press release  announcing,
among other  things,  earnings for the  Registrant's  fourth  quarter and fiscal
year-end  earnings for the fiscal year ended June 30, 2006, and the Registrant's
declaration of a dividend and the date for the Registrant's  next annual meeting
of shareholders. 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 July 20, 2006.








                                    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:  July 24, 2006






                                  Exhibit Index
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Exhibit
Number                       Description of Exhibit
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99.1     Press Release of Peoples-Sidney  Financial Corporation,  dated July 20,
         2006.