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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Date:
              September 19, 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>
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                Peter Stone</font></div>
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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Title:
              Chief Financial Officer</font></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": "061096842"}, "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): August 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
      8.01
Other
      Events.
On
      August
      15, 2006, Guideline, Inc. (the "Company")
received
      proceeds from the third party sale of Strategic Research Institute ("SRI"), a
      leading conference and event company in which the Company owned a minority
      equity interest.
The
      Company received approximately $626,000 in cash representing its proportionate
      share of the initial distribution of proceeds from the sale of SRI. The Company
      acquired its interest when SRI commenced operations in 1993.
The
      Company anticipates that it will record a substantial after-tax gain on the
      sale
      in the third quarter of 2006.
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:
              September 19, 2006
By:
/s/ Peter
              Stone
Name:
                Peter Stone
Title:
              Chief Financial Officer