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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 GMJMBqLuqW/lW+UMxg21QaRmrKdev94b2NsGrPwFNBCjQa+J34GSj749mbqEddPc
 ASEvKR57KgLTbjbHBoHNqA==

<SEC-DOCUMENT>0001144204-06-027608.txt : 20060706
<SEC-HEADER>0001144204-06-027608.hdr.sgml : 20060706
<ACCEPTANCE-DATETIME>20060706171732
ACCESSION NUMBER:		0001144204-06-027608
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060705
FILED AS OF DATE:		20060706
DATE AS OF CHANGE:		20060706

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Guideline, Inc.
		CENTRAL INDEX KEY:			0000801338
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-ENGINEERING, ACCOUNTING, RESEARCH, MANAGEMENT [8700]
		IRS NUMBER:				132670985
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		625 AVE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10011
		BUSINESS PHONE:		2126454500

	MAIL ADDRESS:	
		STREET 1:		625 AVENUE OF THE AMERICAS,
		CITY:			NEW YORK,
		STATE:			NY
		ZIP:			10011

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIND SVP INC
		DATE OF NAME CHANGE:	19920703

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			WALKE DAVID
		CENTRAL INDEX KEY:			0001111295

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	033-75828
		FILM NUMBER:		06948816

	MAIL ADDRESS:	
		STREET 1:		C/O MORGEN-WALKE ASSOCIATES INC
		STREET 2:		380 LEXINGTON AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10168
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>v046885_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-07-05</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000801338</issuerCik>
        <issuerName>Guideline, Inc.</issuerName>
        <issuerTradingSymbol>GDLN</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001111295</rptOwnerCik>
            <rptOwnerName>WALKE DAVID</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O GUIDELINE, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>625 AVENUE OF THE AMERICAS</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10011</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Chairman and CEO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2006-07-05</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>58528</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.01</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>707528</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1344182</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See Footnote</value>
                    <footnoteId id="F2"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">This grant was made pursuant to the Company's 2003 Stock Incentive Plan and vests as follows: one-third upon grant, one-third
 on January 1, 2007, and one-third on January 1, 2008.</footnote>
        <footnote id="F2">These shares are beneficially owned indirectly through Walke Associates, Inc.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ David Walke</signatureName>
        <signatureDate>2006-07-06</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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