SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

                                   FORM 12b-25

                                                     Commission File No. 0-15152

                           NOTIFICATION OF LATE FILING

      (Check One): |X| Form 10-K |_| Form 20-F |_| Form 11-K |_| Form 10-Q
                          |_| Form N-SAR |_| Form N-CSR

                     For the Period Ended: December 31, 2006

|_| Transition Report on Form 10-K           |_| Transition Report on Form 10-Q
|_| Transition Report on Form 20-F           |_| Transition Report on Form N-SAR
|_| Transition Report on Form 11-K
      For the Transition Period Ended: ____________________________

      Nothing in this form shall be construed to imply that the  Commission  has
verified any information contained herein.

      If the  notification  relates to a portion of the  filing  checked  above,
identify     the     item(s)    to    which    the     notification     relates:
____________________________________________________

                                     PART I
                             REGISTRANT INFORMATION

Full name of registrant:                             GUIDELINE, INC.
Former name if applicable:

Address of principal executive office                625 AVENUE OF THE AMERICAS
City, state and zip code                             NEW YORK, NEW YORK

                                     PART II
                             RULE 12B-25 (b) AND (c)

      If the subject  report could not be filed without  unreasonable  effort or
expense  and  the  registrant  seeks  relief  pursuant  to Rule  12b-25(b),  the
following should be completed. (Check box if appropriate.)

            (a)   The reasons described in reasonable detail in Part III of this
                  form could not be eliminated  without  unreasonable  effort or
                  expense;
 |X|        (b)   The subject  annual  report,  semi-annual  report,  transition
                  report on Forms 10-K,  20-F,  11-K, Form N-SAR, or Form N-CSR,
                  or portion  thereof  will be filed on or before the  fifteenth
                  calendar day following the prescribed due date; or the subject
                  quarterly report or transition  report on Form 10-Q or subject
                  distribution  report on Form 10-D, or portion  thereof will be
                  filed on or  before  the  fifth  calendar  day  following  the
                  prescribed due date; and
            (c)   The  accountant's  statement or other exhibit required by Rule
                  12b-25(c) has been attached if applicable.



                                    PART III
                                    NARRATIVE

      State below in reasonable  detail the reasons why Forms 10-K,  20-F, 11-K,
10-Q, N-SAR,  N-CSR, or the transition  report or portion thereof,  could not be
filed within the prescribed time period. (Attach extra sheets if needed.)

      Guideline,  Inc.  (the  "Company")  is unable to file its Annual Report on
Form 10-K (the  "Annual  Report")  within the  prescribed  time  period  because
additional time is required to finalize certain of the financial  information to
be contained in the Annual Report.

      The Company  expects to file the Annual  Report on or before the fifteenth
calendar day following the prescribed due date for filing the Annual Report.

                                     PART IV
                                OTHER INFORMATION

      (1) Name and  telephone  number  of person  to  contact  in regard to this
notification:

          Peter Stone                    212               645-4500
          -----------                    ---               --------
             (Name)                  (Area Code)       (Telephone Number)

      (2) Have all other periodic  reports required under Section 13 or 15(d) of
the Securities  Exchange Act of 1934 or Section 30 of the Investment Company Act
of 1940  during the  preceding  12 months or for such  shorter  period  that the
registrant was required to file such report(s) been filed?  If the answer is no,
identify report(s). |X| Yes No |_|

      (3) Is it anticipated that any significant change in results of operations
from the corresponding  period for the last fiscal year will be reflected by the
earnings statements to be included in the subject report or portion thereof? Yes
|_| No |X|

      If so: attach an explanation of the anticipated  change,  both narratively
and  quantitatively,  and, if  appropriate,  state the reasons why a  reasonable
estimate of the results cannot be made.

                                 GUIDELINE, INC.

Has  caused  this  notification  to be signed on its  behalf by the  undersigned
thereunto duly authorized.

Date: April 2, 2007              By:       /s/ Peter Stone
                                           ------------------

                                           Chief Financial Officer