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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: 18pt; 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: 18pt; 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-WEIGHT: bold; FONT-SIZE: 12pt; 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>
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      <hr style="COLOR: black" align="center" noshade size="1" width="10%">
    </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="center"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><strong>FORM
      8-K </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="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; 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>
    <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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      of Report (Date of earliest event reported): March 23, 2006
</strong></font></div>
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      <div>
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      </div>
    </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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      Inc. </strong></font></div>
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      </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="left">&#160;</div>
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                Employer</strong></font></div>
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                No.)</strong></font></div>
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            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="left" valign="middle" width="34%">&#160;</td>
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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="left">&#160;</div>
            </td>
            <td valign="bottom" width="34%">
              <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: 8pt; FONT-FAMILY: Times New Roman"><strong>(Zip
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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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      telephone number, including area code: (212) 645-4500 </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="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">N/A</font></div>
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      Name or Former Address, if Changed Since Last Report) </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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      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
                230.425) </font></div>
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          </tr>

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                material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
                240.14a-12) </font></div>
            </td>
          </tr>

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            <td align="left" valign="top" width="3%">
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                CFR
                240.14d-2(b)) </font></div>
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                communications pursuant to Rule 13e-4(c) under the Exchange Act (17
                CFR
                240.13e-4(c)) </font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
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      <div>&#160;</div>
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            <td align="left" valign="bottom" style="width: 63pt;">
              <div>Item <font size="2">2.02</font>&#160;</div>
            </td>
            <td align="left" valign="bottom">
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;<u>Results
                of Operations and Financial
                Condition</u></font></div>
            </td>
          </tr>

      </table>
    </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="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
      March
      23, 2006, Guideline, Inc. (the &#8220;Registrant&#8221;) issued a press release (the &#8220;Press
      Release&#8221;) announcing its earnings for the fiscal quarter and year ended December
      31, 2005. 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 earnings release of the non-GAAP financial measures
      to
      the most directly comparable GAAP financial measures. EBITDA, which is defined
      as the Registrant&#8217;s net income (loss) before interest, income taxes, and
      depreciation and amortization, Adjusted EBITDA, which is defined as the
      Registrant&#8217;s net income (loss) before interest, income taxes, and depreciation
      and amortization, compensation expense from options granted &#8220;in the money&#8221;,
      other income, and other non-recurring charges, Adjusted EBITDASC, which is
      defined as net income (loss) before interest, income taxes, and depreciation
      and
      amortization, total stock compensation expense, other income, and other
      non-recurring charges, and Normalized Earnings (Loss) Per Share, which is based
      on net income (loss) before stock compensation expense and other non-recurring
      charges, are presented in the earnings 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, Adjusted
      EBITDA and Adjusted EBITDASC. Management also believes that EBITDA, Adjusted
      EBITDA, Adjusted EBITDASC, and Normalized Earnings (Loss) Per Share are useful
      measures to investors, allowing them to focus on the Registrant&#8217;s recurring
      results of operations. Additionally, management believes that EBITDA, Adjusted
      EBITDA, Adjusted EBITDASC, and Normalized Earnings (Loss) Per Share 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 earnings release.</font></div>
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        </div>
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        </div>
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            <td align="left" style="width: 63pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Item
              9.01.</font></td>
            <td align="left">
              <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Financial
                Statements and Exhibits.</u></font></div>
            </td>
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    <div>
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            <td style="width: 27pt;">
            </td>
            <td align="left" style="width: 36pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(d)</font></td>
            <td align="left">
              <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Exhibits.
                </font></div>
            </td>
          </tr>

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            <td align="justify" valign="top" width="11%" 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="90%" 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>
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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">99.1</font></div>
            </td>
            <td align="left" valign="top" width="90%">
              <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 March 23, 2006 with respect to the Registrant&#8217;s financial
                results for the fiscal quarter and year ended December 31, 2005 (furnished
                only).</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="11%">&#160;</td>
            <td align="left" valign="top" width="90%">&#160;</td>
          </tr>

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    <div>&#160;</div>
    <div>&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
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        <div style="WIDTH: 100%; TEXT-ALIGN: center">
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        </div>
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      <div id="HDR">
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      <div>&#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"><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">
      <div>
        <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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              <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Guideline,
                Inc.</font></td>
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            <tr valign="top" bgcolor="#ffffff">
              <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: ">&#160;<br>&#160;</font></td>
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              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Date:&#160;March
                23, 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>
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                <hr style="COLOR: black" align="left" noshade size="2" width="80%"><font size="2">Name:
                Peter Stone</font></td>
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              <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Title:
                Chief Financial Officer</font></td>
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    <div>&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
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        <div style="WIDTH: 100%; TEXT-ALIGN: center">
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        </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="left"><br></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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                <td align="justify" valign="top" width="10%" style="border-bottom: medium none;">
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                </td>
                <td align="justify" valign="top" width="70%" 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="10%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
                <td align="justify" valign="top" width="70%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="10%">
                  <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="70%">
                  <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 March 23, 2006 with respect to the Registrant&#8217;s financial
                    results for the fiscal quarter and year ended December 31, 2005
                    (furnished
                    only).</font></div>
                </td>
              </tr>
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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": "06705867"}, "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): March 23, 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
      March
      23, 2006, Guideline, Inc. (the "Registrant") issued a press release (the "Press
      Release") announcing its earnings for the fiscal quarter and year ended December
      31, 2005. 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 earnings release of the non-GAAP financial measures
      to
      the most directly comparable GAAP financial measures. EBITDA, which is defined
      as the Registrant's net income (loss) before interest, income taxes, and
      depreciation and amortization, Adjusted EBITDA, which is defined as the
      Registrant's net income (loss) before interest, income taxes, and depreciation
      and amortization, compensation expense from options granted "in the money",
      other income, and other non-recurring charges, Adjusted EBITDASC, which is
      defined as net income (loss) before interest, income taxes, and depreciation
      and
      amortization, total stock compensation expense, other income, and other
      non-recurring charges, and Normalized Earnings (Loss) Per Share, which is based
      on net income (loss) before stock compensation expense and other non-recurring
      charges, are presented in the earnings 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, Adjusted
      EBITDA and Adjusted EBITDASC. Management also believes that EBITDA, Adjusted
      EBITDA, Adjusted EBITDASC, and Normalized Earnings (Loss) Per Share are useful
      measures to investors, allowing them to focus on the Registrant's recurring
      results of operations. Additionally, management believes that EBITDA, Adjusted
      EBITDA, Adjusted EBITDASC, and Normalized Earnings (Loss) Per Share 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 earnings release.
Item
              9.01.
Financial
                Statements and Exhibits.
(d)
Exhibits.
Exhibit
Description
99.1
Press
                Release dated March 23, 2006 with respect to the Registrant's financial
                results for the fiscal quarter and year ended December 31, 2005 (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: March
                23, 2006
By:
/s/ Peter
                Stone
Name:
                Peter Stone
Title:
                Chief Financial Officer
EXHIBIT
      INDEX
Exhibit
Description
99.1
Press
                    Release dated March 23, 2006 with respect to the Registrant's financial
                    results for the fiscal quarter and year ended December 31, 2005
                    (furnished
                    only).