UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

                                    FORM 8-K

                             CURRENT REPORT PURSUANT
                          TO SECTION 13 OR 15(D) OF THE
                         SECURITIES EXCHANGE ACT OF 1934


Date of report (Date of earliest event reported):  April 28, 2008
                                              ---------------------------------


                          Pre-Paid Legal Services, Inc.
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             (Exact Name of Registrant as Specified in Its Charter)


                                    Oklahoma
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                 (State or Other Jurisdiction of Incorporation)


       001-09293                                           73-1016728
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(Commission File Number)                       (IRS Employer Identification No.)


          One Pre-Paid Way
              Ada, OK                                        74820
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(Address of Principal Executive Offices)                  (Zip Code)


                                 (580) 436-1234
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              (Registrant's Telephone Number, Including Area Code)


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          (Former Name or Former Address, if Changed Since Last Report)


     Check the  appropriate  box below if the Form 8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

     |_| Written  communications  pursuant to Rule 425 under the  Securities Act
(17 CFR 230.425)

     |_| Soliciting  material pursuant to Rule 14a-12 under the Exchange Act (17
CFR 240.14a-12)

     |_|  Pre-commencement  communications  pursuant to Rule 14d-2(b)  under the
Exchange Act (17 CFR 240.14d-2(b))

     |_|  Pre-commencement  communications  pursuant to Rule 13e-4(c)  under the
Exchange Act (17 CFR 240.13e-4(c))



Item 2.02 Results of Operations and Financial Condition
-------------------------------------------------------

     On April 28, 2008,  Pre-Paid Legal Services,  Inc. (the "Company") issued a
press release announcing its earnings and operating results for the three months
ended  March 31,  2008.  A copy of the release is included as an exhibit to this
report.


Item 9.01 Financial Statements and Exhibits
-------------------------------------------

     The following exhibits are included with this report:

   Exhibit No.                   Description
   -----------                   -----------

       99.1         Company Press Release dated April 28, 2008


                                   SIGNATURES

     Pursuant to the  requirements  of the Securities  Exchange Act of 1934, the
Registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.

                                      Pre-Paid Legal Services, Inc.


                                      By: /s/ Randy Harp
                                        ----------------------------------------
                                        Randy Harp, Chief Operating Officer

Date:  April 28, 2008



For Immediate Release                              Company      Steve Williamson
Monday, April 28, 2008                            Contact:        (580) 436-1234

               Pre-Paid Legal Announces 2008 First Quarter Results
                                    -- -- --
            2008 First Quarter EPS Up 19%; Membership Revenues Up 5%

ADA, OK, April 28, 2008 - Pre-Paid Legal Services,  Inc.  (NYSE:PPD),  announced
results for the first  quarter  ended March 31,  2008.  Net income for the first
quarter of 2008  increased 8% to $15.9  million from $14.7 million for the prior
year's first  quarter.  Diluted  earnings per share  increased  19% to $1.29 per
share from $1.08 per share for the prior  year's  comparable  quarter  due to an
increase  in  net  income  of 8%  and a 9%  decrease  in  the  weighted  average
outstanding  shares.  Membership revenues in the first quarter of 2008 increased
5% to $109.1 million from $103.9 million for the same period last year.

Net cash provided from operating  activities  decreased 14% to $20.8 million for
the first  quarter  of 2008 from $24.1  million  for 2007  primarily  due to the
increase  in cash  taxes  paid  during  the 2008  period.  During the 2008 first
quarter,  we returned  $12.9 million to  shareholders  through the repurchase of
279,576 shares of common stock,  at an average per share price of $46.08.  Since
April 1999, we have returned $375.3 million to shareholders through the purchase
of 13 million shares, at an average price of $28.93 per share, and $17.1 million
in dividends for a combined total of $392.4 million  representing  more than 115
percent of our net earnings during the same timeframe. At March 31, 2008, we had
$69.2 million of debt outstanding and $60.4 million in cash and cash equivalents
and unpledged investments.

First quarter 2008 membership fees remained stable at $109.1 million compared to
$108.9 million for the 2007 fourth  quarter while  associate  services  revenues
remained  unchanged at $6.0 million for both periods.  Commissions  decreased 4%
while associate services and direct marketing  expenses decreased  approximately
19%. Membership  benefits were 34% and 35% of membership fees,  respectively for
the two periods. Commissions, as a percent of membership fees, were 28% and 30%,
respectively, for the two periods while general and administrative expenses were
12% and 10%, respectively, for the two periods.

After our earnings  conference  call later this week,  we expect to continue our
open market share purchases as we have  authorization from the Board to purchase
an  additional  1 million  shares  and  funds  immediately  available  for share
purchases of approximately $14.7 million.

We will  conduct a  conference  call to  present  the first  quarter  results on
Wednesday,  April 30, 2008, at 8:30 a.m.  Eastern Time. The conference call will
be webcast on the investor  relations'  page of  www.prepaidlegal.com  or may be
accessed by dialing (719) 325-4843.  Audio replay will be available beginning at
11:30  a.m.  Eastern  Time on April  30,  2008 and  will  run  through  midnight
Wednesday,  May 7, 2008 by dialing (719)  457-0820;  pass code for the replay is
1173479.  The  presentation  will be available on the web site  indefinitely  by
selecting "Earnings Calls" under the "Investor Relations" section. Questions may
be submitted prior to the call via email to investor@pplsi.com.



About Us

We believe our products are one of a kind, life events legal service plans.  Our
plans provide for legal service benefits provided through a network of more than
50  independent  law firms  across the U.S.  and Canada,  and include  unlimited
attorney   consultation,   will   preparation,    traffic   violation   defense,
automobile-related   criminal   charges   defense,   letter  writing,   document
preparation and review and a general trial defense benefit.  We have an identity
theft restoration  product we think is also one of a kind due to the combination
of our identity  theft  restoration  partner and our  provider  law firms.  More
information  about  us  and  our  products  can be  found  at  our  homepage  at
http://www.prepaidlegal.com.

     Forward-Looking Statements
     --------------------------
Statements  in this press  release,  other than purely  historical  information,
regarding  our future  plans and  objectives  and  expected  operating  results,
dividends and share  repurchases  and statements of the  assumptions  underlying
such statements,  constitute  forward-looking  statements  within the meaning of
Section  21E  of  the  Securities  Exchange  Act of  1934.  The  forward-looking
statements  contained  herein are based on certain  assumptions  that may not be
correct.  They are subject to risks and  uncertainties  incident to our business
that could cause actual results to differ materially from those described in the
forward-looking  statements.  These risks and uncertainties are described in the
reports and statements filed by us with the Securities and Exchange  Commission,
including  (among others) those listed in our Form 10-K, Form 10-Q and Form 8-K,
and  include  the risks that our  membership  persistency  or renewal  rates may
decline,  that we may  not be able to  continue  to  grow  our  memberships  and
earnings,  that we are dependent on the continued  active  participation  of our
principal  executive  officer,  that  pending  or future  litigation  may have a
material  adverse  effect on us if resolved  unfavorably to us, that we could be
adversely affected by regulatory developments,  that competition could adversely
affect us, that we are substantially  dependent on our marketing force, that our
stock  price may be  affected  by short  sellers,  that we have  been  unable to
increase  our employee  group  membership  sales and that our active  premium in
force is not  indicative  of future  revenue  as a result of  changes  in active
memberships from cancellations and additional  membership sales. Please refer to
pages 14 and 15 of our 2007 Form 10-K for a more complete  description  of these
risks. We undertake no duty to update any of the  forward-looking  statements in
this release.





PRE-PAID LEGAL SERVICES, INC.
Financial Highlights (Unaudited)

             (Dollars and shares in 000s, except per share amounts)
                                                                            Three Months Ended
                                                                -----------------------------------------
                                                                        March 31              December 31
                                                                   2008          2007            2007
                                                                ------------- ------------  -------------
Revenues:
                                                                                   
  Membership fees...........................................    $   109,060   $   103,881   $    108,898
  Associate services........................................          6,043         7,064          6,048
  Other.....................................................          1,100         1,139          1,122
                                                                ------------- ------------  -------------
                                                                    116,203       112,084        116,068
                                                                ------------- ------------  -------------
Costs and expenses:
  Membership benefits.......................................         37,262        36,751         37,639
  Commissions...............................................         30,824        30,532         32,172
  Associate services and direct marketing...................          5,604         6,375          6,916
  General and administrative................................         12,574        12,747         10,627
  Other, net................................................          4,166         3,744          3,220
                                                                ------------- ------------  -------------
                                                                     90,430        90,149         90,574
                                                                ------------- ------------  -------------
Income before income taxes..................................         25,773        21,935         25,494
Provision for income taxes..................................          9,831         7,207         13,772
                                                                ------------- ------------  -------------
Net income..................................................    $    15,942   $    14,728   $     11,722
                                                                ------------- ------------  -------------
Basic earnings per common share.............................    $     1.29    $     1.09    $       .92
                                                                ------------- ------------  -------------
Diluted earnings per common share...........................    $     1.29    $     1.08    $       .92
                                                                ------------- ------------  -------------
Weighted average number of shares, as adjusted:
    Primary.................................................         12,361        13,541         12,727
                                                                ------------- ------------  -------------
    Diluted.................................................         12,382        13,617         12,752
                                                                ------------- ------------  -------------

Net cash provided by operating activities...................    $    20,825   $    24,105   $     19,767
                                                                ------------- ------------  -------------
Net cash used in investing activities.......................    $   (10,408)  $      (827)  $      3,613
                                                                ------------- ------------  -------------
Net cash used in financing activities.......................    $   (17,269)  $   (17,702)  $    (27,469)
                                                                ------------- ------------  -------------

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