-----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,
 WgsXYrIDMFTyUPqgUebTd2i5UQp+vgz44xc598Huk3ajcsyk2oayRq7s7Mh0/TLa
 23nkpZMLOlEfuPz6llkWQg==

<SEC-DOCUMENT>0001209191-07-000382.txt : 20070103
<SEC-HEADER>0001209191-07-000382.hdr.sgml : 20070101
<ACCEPTANCE-DATETIME>20070103132738
ACCESSION NUMBER:		0001209191-07-000382
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20061215
FILED AS OF DATE:		20070103
DATE AS OF CHANGE:		20070103

REPORTING-OWNER:	

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

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-20167
		FILM NUMBER:		07502922

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

	MAIL ADDRESS:	
		STREET 1:		5574 NORTHCREST VILLAGE TRAIL
		CITY:			CLARKSTON
		STATE:			MI
		ZIP:			48346

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>bde11188_01lbp.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-12-15</periodOfReport>

    <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>SUITE 130</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>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>10.65</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-12-15</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>2000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2006-12-15</value>
            </exerciseDate>
            <expirationDate>
                <value>2016-12-15</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>2000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2000</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">On December 15, 2006, the reporting person was granted the option to purchase 10,000 shares of Common Stock. The option vests in 4 installments with the initial installment of  20% vesting immediately on the date of grant, resulting in the vesting of the option as to 2,000 shares.  Of the remaining option, 27% of the original becomes exercisable when the closing price of the Common Stock equals 1.15 times the initial exercise price for a period of 10 consecutive trading days. Another 27% of the original option becomes exercisable when the closing price of the Common Stock equals 1.30 times the initial exercise price for a period of 10 consecutive trading days after 12/15/07. The remaining 26% of the original option becomes exercisable when the closing price of the Common Stock equals 1.45 times the initial exercise price for a period of 10 consecutive trading days after 12/15/08.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>Ernie Krueger, Attorney-in-Fact</signatureName>
        <signatureDate>2007-01-02</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----