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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>
    <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>SECURITIES
      AND EXCHANGE COMMISSION </strong></font></div>
    <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>WASHINGTON,
      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>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">
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      </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>
    <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>FORM
      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
      REPORT </strong></font></div>
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      to Section 13 or 15(d) of the Securities Exchange Act of 1934
</strong></font></div>
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      of Report (Date of earliest event reported): August 14, 2006
</strong></font></div>
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      Inc. </strong></font></div>
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      Name of Registrant as Specified in its Charter) </strong></font></div>
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                or Other Jurisdiction</strong></font></div>
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                Incorporation)</strong></font></div>
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                Employer</strong></font></div>
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                No.)</strong></font></div>
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                Avenue of the Americas, New York, NY </strong></font></div>
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                of Principal Executive Offices)</strong></font></div>
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      telephone number, including area code: (212) 645-4500 </strong></font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 27pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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: </font></div>
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                CFR
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                material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
                240.14a-12) </font></div>
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                communications pursuant to Rule 14d-2(b) under the Exchange Act (17
                CFR
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                communications pursuant to Rule 13e-4(c) under the Exchange Act (17
                CFR
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        <div style="WIDTH: 100%; TEXT-ALIGN: center">&#160;</div>
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    <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">Item
      2.02</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Results
      of Operations and Financial Condition</u></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
      August
      14, 2006, Guideline, Inc. (the &#8220;Registrant&#8221;) issued a press release (the &#8220;Press
      Release&#8221;) announcing its earnings for the fiscal quarter and six months ended
      June 30, 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 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&#8217;s net income (loss) before interest, income taxes,
      and depreciation and amortization, and Adjusted EBITDA, which is defined as
      the
      Registrant&#8217;s net income (loss) before interest, income taxes, and depreciation
      and amortization and other non-recurring charges, are presented in the Press
      Release because </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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 and Adjusted EBITDA. </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Management
      also believes that EBITDA and Adjusted EBITDA are useful measures to investors,
      allowing them to focus on the Registrant&#8217;s recurring results of operations.
      Additionally, management believes that EBITDA and Adjusted EBITDA are common
      alternatives to measuring operating performance used by investors and financial
      analysts to measure value, cash flow and performance. The non-GAAP financial
      measures 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.</font></div>
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      Statements and Exhibits.</u></font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(d)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Exhibits.
      </font></div>
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          <tr>
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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">Exhibit</font></div>
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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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          </tr>
          <tr>
            <td align="justify" valign="top" width="13%">&#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 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 August 14, 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
                and six months ended June 30, 2006 (furnished only).</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="13%">&#160;</td>
            <td align="left" valign="top" width="67%">&#160;</td>
          </tr>

      </table>
    </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">
        </div>
      </div>
      <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>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div><br>
    <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">SIGNATURES</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: 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"><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td align="left" valign="top" width="42%">&#160;</td>
            <td align="left" valign="top" width="32%">
              <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">Guideline,
                Inc.</font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="42%">&#160;</td>
            <td align="left" valign="top" width="32%">&#160;</td>
          </tr>
          <tr>
            <td align="left" valign="top" width="42%">
              <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">Date:
                August 14, 2006</font></div>
            </td>
            <td align="left" valign="top" width="32%" style="border-bottom: black thin solid;">
              <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">By:</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
                /s/ Peter Stone</font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="42%">&#160;</td>
            <td align="left" valign="top" width="32%">
              <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">Name:
                Peter Stone</font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="42%">&#160;</td>
            <td align="left" valign="top" width="32%">
              <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>

      </table>
    </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">
        </div>
      </div>
      <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>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div><br>
    <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">EXHIBIT
      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"><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td align="justify" valign="top" width="13%" style="border-bottom: medium none;">
              <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"><u>Exhibit</u></font></div>
            </td>
            <td align="justify" valign="top" width="67%" style="border-bottom: medium none;">
              <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"><u>Description</u></font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="13%">&#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 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 August 14, 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
                and six months ended June 30, 2006 (furnished only).</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="13%">&#160;</td>
            <td align="left" valign="top" width="67%">&#160;</td>
          </tr>

      </table>
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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>
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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": "061027867"}, "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"}}
Unassociated Document
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 14, 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
      August
      14, 2006, Guideline, Inc. (the "Registrant") issued a press release (the "Press
      Release") announcing its earnings for the fiscal quarter and six months ended
      June 30, 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, and Adjusted EBITDA, which is defined as
      the
      Registrant's net income (loss) before interest, income taxes, and depreciation
      and amortization and other non-recurring charges, are 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 and Adjusted EBITDA.
Management
      also believes that EBITDA and Adjusted EBITDA are useful measures to investors,
      allowing them to focus on the Registrant's recurring results of operations.
      Additionally, management believes that EBITDA and Adjusted EBITDA are common
      alternatives to measuring operating performance used by investors and financial
      analysts to measure value, cash flow and performance. The non-GAAP financial
      measures 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 August 14, 2006
with respect to the Registrant's financial results for the fiscal quarter
                and six months ended June 30, 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:
                August 14, 2006
By:
/s/ Peter Stone
Name:
                Peter Stone
Title:
                Chief Financial Officer
EXHIBIT
      INDEX
Exhibit
Description
99.1
Press
                Release dated August 14, 2006
with respect to the Registrant's financial results for the fiscal quarter
                and six months ended June 30, 2006 (furnished only).