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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 14pt; FONT-FAMILY: Times New Roman"><strong>UNITED
      STATES </strong></font></div>
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      AND EXCHANGE COMMISSION </strong></font></div>
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      D.C. 20549 </strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;

      <div>
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      8-K </strong></font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>CURRENT
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</strong></font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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      the
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      satisfy the filing obligation of the registrant under any of the following
      provisions: </font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
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      Release&#8221;) announcing its earnings for the fiscal quarter ended March 31, 2006. A
      copy of the Press Release is furnished herewith as Exhibit 99.1 and incorporated
      herein by reference. The information in this Item 2.02 of Form 8-K and Exhibit
      99.1 attached hereto shall not be deemed to be &#8220;filed&#8221; for purposes of Section
      18 of the Securities Exchange Act of 1934, as amended, nor shall it be deemed
      incorporated by reference in any filing under the Securities Act of 1933 or
      the
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      specific reference in such filing. The Press Release contains financial measures
      that are not in accordance with generally accepted accounting principles in
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      United States ("GAAP"). The Registrant has provided a reconciliation within
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      directly comparable GAAP financial measure. EBITDA, which is defined as the
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      Registrant's credit facility, which contains a term note totaling $4,500,000,
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      management believes that EBITDA is a common alternative to measuring operating
      performance used by investors and financial analysts to measure value, cash
      flow
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      considered in addition to, but not as a substitute for, other measures of
      financial performance prepared in accordance with GAAP that are presented in
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Description</font></div>
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            <td align="justify" valign="top" width="67%">&#160;</td>
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                Release dated May 15, 2006</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
                with respect to the Registrant&#8217;s financial results for the fiscal quarter
                ended March 31, 2006 (furnished only).</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="13%">&#160;</td>
            <td width="5%">&#160;</td>
            <td align="left" valign="top" width="67%">&#160;</td>
          </tr>

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      <div id="FTR">
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        </div>
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      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">
      <table align="center" bgcolor="#ffffff" border="0" cellpadding="0" cellspacing="0" width="100%">

          <tr valign="top" bgcolor="#ffffff">
            <td width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td width="49%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
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          <tr valign="top" bgcolor="#ffffff">
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Guideline,
              Inc.</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Date:&#160;May
              15,
              2006</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">By:&#160;&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">/s/&#160;Peter
              Stone</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td colspan="2"><font style="FONT-FAMILY: " size="1">&#160;</font></td>
            <td align="left">
              <hr style="COLOR: black" align="left" noshade size="2" width="80%"><font size="2">Name:
              Peter Stone
              </font>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Title:
                Chief Financial Officer</font></div>
            </td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td>&#160;</td>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div><br>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
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      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
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      INDEX</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div>
        <table cellpadding="0" cellspacing="0" width="100%">

            <tr>
              <td align="justify" valign="top" width="13%" style="border-bottom: black thin solid;">
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              </td>
              <td width="5%">&#160;</td>
              <td align="justify" valign="top" width="67%" style="border-bottom: black thin solid;">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Description</font></div>
              </td>
            </tr>
            <tr>
              <td align="justify" valign="top" width="13%">&#160;</td>
              <td width="5%">&#160;</td>
              <td align="justify" valign="top" width="67%">&#160;</td>
            </tr>
            <tr>
              <td align="justify" valign="top" width="13%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">99.1</font></div>
              </td>
              <td width="5%">&#160;</td>
              <td align="left" valign="top" width="67%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Press
                  Release dated May 15, 2006</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
                  with respect to the Registrant&#8217;s financial results for the fiscal quarter
                  ended March 31, 2006 (furnished only).</font></div>
              </td>
            </tr>
            <tr>
              <td align="justify" valign="top" width="13%">&#160;</td>
              <td width="5%">&#160;</td>
              <td align="left" valign="top" width="67%">&#160;</td>
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{"company-data": {"conformed-name": "Guideline, Inc.", "cik": "0000801338", "assigned-sic": "8700", "irs-number": "132670985", "state-of-incorporation": "NY", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "033-75828", "film-number": "06837869"}, "business-address": {"street1": "625 AVE OF THE AMERICAS", "city": "NEW YORK", "state": "NY", "zip": "10011", "phone": "2126454500"}, "mail-address": {"street1": "625 AVENUE OF THE AMERICAS,", "city": "NEW YORK,", "state": "NY", "zip": "10011"}, "former-company": {"former-conformed-name": "FIND SVP INC", "date-changed": "19920703"}}
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): May 15, 2006
Guideline,
      Inc.
(Exact
      Name of Registrant as Specified in its Charter)
New
                York
0-15152
13-2670985
(State
                or Other Jurisdiction
of
                Incorporation)
(Commission
                File Number)
(IRS
                Employer
Identification
                No.)
625
                Avenue of the Americas, New York, NY
10011
(Address
                of Principal Executive Offices)
(Zip
                Code)
Registrant's
      telephone number, including area code: (212) 645-4500
N/A
(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))
Item
      2.02
Results
      of Operations and Financial Condition
On
      May
      15, 2006, Guideline, Inc. (the "Registrant") issued a press release (the "Press
      Release") announcing its earnings for the fiscal quarter ended March 31, 2006. A
      copy of the Press Release is furnished herewith as Exhibit 99.1 and incorporated
      herein by reference. The information in this Item 2.02 of Form 8-K and Exhibit
      99.1 attached hereto shall not be deemed to be "filed" for purposes of Section
      18 of the Securities Exchange Act of 1934, as amended, nor shall it be deemed
      incorporated by reference in any filing under the Securities Act of 1933 or
      the
      Securities Exchange Act of 1934, except as shall be expressly set forth by
      specific reference in such filing. The Press Release contains financial measures
      that are not in accordance with generally accepted accounting principles in
      the
      United States ("GAAP"). The Registrant has provided a reconciliation within
      the
      Press Release of the non-GAAP financial measures to net income, the most
      directly comparable GAAP financial measure. EBITDA, which is defined as the
      Registrant's net income (loss) before interest, income taxes, and depreciation
      and amortization, is presented in the Press Release because
the
      Registrant's credit facility, which contains a term note totaling $4,500,000,
      maturing in 2010, and a revolving loan facility totaling $4,500,000, includes
      financial and other covenants which are based on or refer to the Registrant's
      EBITDA.
Management
      also believes that EBITDA is a useful measure to investors, allowing them to
      focus on the Registrant's recurring results of operations. Additionally,
      management believes that EBITDA is a common alternative to measuring operating
      performance used by investors and financial analysts to measure value, cash
      flow
      and performance. The non-GAAP financial measure described above should be
      considered in addition to, but not as a substitute for, other measures of
      financial performance prepared in accordance with GAAP that are presented in
      the
      Press Release.
Item 9.01.
Financial
      Statements and Exhibits.
(d)
Exhibits.
Exhibit
Description
99.1
Press
                Release dated May 15, 2006
with respect to the Registrant's financial results for the fiscal quarter
                ended March 31, 2006 (furnished only).
SIGNATURES
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.
Guideline,
              Inc.
Date: May
              15,
              2006
By:
/s/ Peter
              Stone
Name:
              Peter Stone
Title:
                Chief Financial Officer
EXHIBIT
      INDEX
Exhibit
Description
99.1
Press
                  Release dated May 15, 2006
with respect to the Registrant's financial results for the fiscal quarter
                  ended March 31, 2006 (furnished only).