-----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,
 IiLeqPAGm2s9x3bfrpxQ13hEc+A8WNru9WliokpcLMU9pL6J6WBZdSaBU7a6MJOn
 61xbjrc7JJWJFr87MeE6QQ==

<SEC-DOCUMENT>0001209191-07-008599.txt : 20070208
<SEC-HEADER>0001209191-07-008599.hdr.sgml : 20070208
<ACCEPTANCE-DATETIME>20070208140121
ACCESSION NUMBER:		0001209191-07-008599
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070124
FILED AS OF DATE:		20070208
DATE AS OF CHANGE:		20070208

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Garea Joseph D
		CENTRAL INDEX KEY:			0001388924

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-20167
		FILM NUMBER:		07591754

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		(314) 997-3191

	MAIL ADDRESS:	
		STREET 1:		469 NORTH HANLEY ROAD
		CITY:			ST. LOUIS
		STATE:			MO
		ZIP:			63013

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>3
<SEQUENCE>1
<FILENAME>bde12160_01jdg.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2007-01-24</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001388924</rptOwnerCik>
            <rptOwnerName>Garea Joseph D</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>469 NORTH HANLEY RD.</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>ST. LOUIS</rptOwnerCity>
            <rptOwnerState>MO</rptOwnerState>
            <rptOwnerZipCode>63013</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>43750</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                    <footnoteId id="F1"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>Held through the Joseph D. Garea Revocable Trust dated 12/9/93</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">The reporting person is the sole trustee of the Trust and has sole voting and dispositive power.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Joseph D. Garea</signatureName>
        <signatureDate>2007-02-08</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----