-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 M/vCJljb2FEsNL2UCZu43Xzrbk2VfDrds9jwMeEoqf+vEslDZmB19JFOedNh4Icy
 2uPEBdYeR2T6UfbJB87JEg==

<SEC-DOCUMENT>0001209191-06-044782.txt : 20060807
<SEC-HEADER>0001209191-06-044782.hdr.sgml : 20060807
<ACCEPTANCE-DATETIME>20060807182524
ACCESSION NUMBER:		0001209191-06-044782
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060726
FILED AS OF DATE:		20060807
DATE AS OF CHANGE:		20060807

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MACKINAC FINANCIAL CORP /MI/
		CENTRAL INDEX KEY:			0000036506
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				382062816
		STATE OF INCORPORATION:			MI
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		3530 NORTH COUNTRY DR
		STREET 2:		PO BOX 369
		CITY:			TRAVERSE CITY
		STATE:			MI
		ZIP:			49684
		BUSINESS PHONE:		9063418401

	MAIL ADDRESS:	
		STREET 1:		130 S CEDER ST
		STREET 2:		P O BOX 369
		CITY:			MANISTIQUE
		STATE:			MI
		ZIP:			49854

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NORTH COUNTRY FINANCIAL CORP
		DATE OF NAME CHANGE:	19990409

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST MANISTIQUE CORP
		DATE OF NAME CHANGE:	19920703

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Patterson Lewis Brooks
		CENTRAL INDEX KEY:			0001371818

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-20167
		FILM NUMBER:		061010485

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		(248) 858-0484

	MAIL ADDRESS:	
		STREET 1:		5574 NORTHCREST VILLAGE TRAIL
		CITY:			CLARKSTON
		STATE:			MI
		ZIP:			48346
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>bde07589_01lbp.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2006-07-26</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000036506</issuerCik>
        <issuerName>MACKINAC FINANCIAL CORP /MI/</issuerName>
        <issuerTradingSymbol>MFNC</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001371818</rptOwnerCik>
            <rptOwnerName>Patterson Lewis Brooks</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>5574 NORTHCREST VILLAGE TRAIL</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>CLARKSON</rptOwnerCity>
            <rptOwnerState>MI</rptOwnerState>
            <rptOwnerZipCode>48346</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <remarks>No securities are beneficially owned</remarks>

    <ownerSignature>
        <signatureName>Ernie Krueger</signatureName>
        <signatureDate>2006-08-07</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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