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<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>Form&nbsp;S-8</B>
</DIV>

<DIV align="center" style="font-size: 10pt"><B>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</B></DIV>


<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>KOS PHARMACEUTICALS, INC.</B>
</DIV>

<DIV align="center" style="font-size: 10pt"><I>(Exact name of registrant as specified in its charter)</I></DIV>


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    <TD align="center" valign="top"><B>Florida</B><BR>
<I>(State or other jurisdiction of<BR>
incorporation or organization)</I>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>65-0670898</B><BR>
<I>(I.R.S. Employer Identification No.)</I></TD>
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<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>1 CEDAR BROOK DRIVE<BR>
CRANBURY, NJ 08512-3618<BR>
(609)&nbsp;495-0500</B><BR>
<I>(Address, including zip code, and telephone number, including area code,<BR>
of registrant&#146;s principal executive offices)</I>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>KOS INCENTIVE PLAN (F/K/A KOS PHARMACEUTICALS, INC. 1996 STOCK OPTION PLAN)</B><BR>
<I>(Full titles of the Plans)</I>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">Adrian Adams<BR>
President, Chief Executive Officer and Director<BR>
Kos Pharmaceuticals, Inc.<BR>
1 Cedar Brook Drive<BR>
Cranbury, NJ 08512-3618<BR>
(609)&nbsp;495-0500<BR>
<I>(Name, address, including zip code, and telephone number,<BR>
including area code, of agent for service)</I><BR>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">Copies
of all communications to:<br>
Steven Sonberg, Esq.<BR>
Holland &#038; Knight LLP<BR>
701 Brickell Avenue<BR>
Suite&nbsp;3000<BR>
Miami, FL 33131<BR>
(305)&nbsp;374-8500
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>CALCULATION OF REGISTRATION FEE</B>
</DIV>

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    <TD width="1%">&nbsp;</TD>
</TR><TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="23" style="border-bottom: 3px double #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD>&nbsp;</TD>
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    <TD>&nbsp;</TD>
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    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
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    <TD width="1%">&nbsp;</TD>
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    <TD nowrap align="center"><B>Title of Securities to be</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount to</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Offering Price Per</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Aggregate Offering</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount of</B></TD>
    <TD width="1%">&nbsp;</TD>
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    <TD nowrap align="center"><B>Registered</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>be Registered(1)</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Share(2)</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Price(2)</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Registration Fee(3)</B></TD>
    <TD width="1%">&nbsp;</TD>
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                    <TD valign="top" style="border-top: 2px solid #000000"><DIV style="margin-left:0px; text-indent:-0px">Common Stock,
$.01 par value
</DIV></TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" valign="top" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="right" valign="top" style="border-top: 2px solid #000000">5,000,000</TD>
    <TD nowrap valign="top" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" valign="top" style="border-top: 2px solid #000000">$</TD>
    <TD align="right" valign="top" style="border-top: 2px solid #000000">37.49</TD>
    <TD nowrap valign="top" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" valign="top" style="border-top: 2px solid #000000">$</TD>
    <TD align="right" valign="top" style="border-top: 2px solid #000000">187,450,000</TD>
    <TD nowrap valign="top" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" valign="top" style="border-top: 2px solid #000000">$</TD>
    <TD align="right" valign="top" style="border-top: 2px solid #000000">20,057.15</TD>
    <TD nowrap valign="top" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="23" style="border-top: 3px double #000000">&nbsp;</TD>
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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Represents additional shares of Kos Pharmaceuticals, Inc. Common Stock, par value $.01
(the &#147;Common Stock&#148;), to be issued pursuant to the Kos Incentive Plan (f/k/a Kos
Pharmaceuticals, Inc. 1996 Stock Option Plan, as amended).</TD>
</TR>

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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Estimated solely for the purpose of calculating the registration fee pursuant to Rule
457(h) of the Securities Act of 1933, as amended, and based on the average of the high
and low prices reported on the Nasdaq National Market on June&nbsp;29, 2006.</TD>
</TR>

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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Registration fees were previously paid for the Kos Incentive Plan (f/k/a Kos
Pharmaceuticals, Inc. 1996 Stock Option Plan) filed on a Form S-8 registration statement
(4,000,000 shares; Registration No.&nbsp;333-35533), for an amendment to the plan filed on a
Form S-8 Registration Statement (3,000,000 shares Registration No.&nbsp;333-59396), for an
amendment filed on a Form S-8 Registration Statement (5,000,000 shares Registration No.
333-90382) and for another amendment filed on a Form S-8 Registration Statement
(5,000,000 shares Registration No.&nbsp;333-125622). The Kos Incentive Plan (f/k/a Kos
Pharmaceuticals, Inc. 1996 Stock Option Plan) has been further amended to increase the
number of covered shares from 17,000,000 to 22,000,000. The fee being paid herewith
pertains to the 5,000,000 additional shares.</TD>
</TR>

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<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>





<P align="center" style="font-size: 10pt">&nbsp;
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<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>EXPLANATORY NOTE</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As permitted by General Instruction E of Form S-8, Kos Pharmaceuticals, Inc. (the &#147;Company&#148;)
hereby incorporates by reference the information contained in the earlier registration statements
on Form S-8 (Registration No.&nbsp;333-35533), (Registration No.&nbsp;333-59396), (Registration No.
333-90382) and (Registration No.&nbsp;333-125622) relating to the Kos Incentive Plan (f/k/a Kos
Pharmaceuticals, Inc. 1996 Stock Option Plan) (the &#147;Plan&#148;), filed with the Securities and Exchange
Commission on September&nbsp;12, 1997, April&nbsp;23, 2001, June&nbsp;13, 2002, and June&nbsp;8, 2005, respectively, in
connection with an increase from 17,000,000 to 22,000,000 in the number of shares of the Company&#146;s
Common Stock that may be issued under the Plan.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART II<BR>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;8. Exhibits</B>.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The exhibits filed as part of this Registration Statement are as follows:
</DIV>
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    <TD width="3%">&nbsp;</TD>
    <TD width="83%">&nbsp;</TD>
</TR>
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Exhibit<BR>
Number</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom"><B>Description</B></TD>
</TR>
<TR style="font-size: 1px">
    <TD valign="top" style="border-top: 1px solid #000000"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<tr><td>&nbsp;</td></tr>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&#151;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Holland &#038; Knight LLP</TD>
</TR>
<tr><td>&nbsp;</td></tr>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&#151;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Holland &#038; Knight LLP (included in Exhibit&nbsp;5)</TD>
</TR>
<tr><td>&nbsp;</td></tr>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&#151;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Independent Registered Public Accounting Firm</TD>
</TR>
<tr><td>&nbsp;</td></tr>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&#151;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Powers of Attorney (included on the signature page to this Registration Statement)</TD>
</TR>
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<P align="center" style="font-size: 10pt">2
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<DIV align="center" style="font-size: 10pt; margin-top: 18pt">SIGNATURES
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the registrant, Kos
Pharmaceuticals, Inc., certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this registration statement to be signed on
its behalf by the undersigned, thereunto duly authorized, in the Township of Cranbury, State of New
Jersey, on the 6<SUP style="font-size: 85%; vertical-align: text-top">th</SUP> day of July, 2006.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left"><B>KOS PHARMACEUTICALS, INC.</B><BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Adrian Adams
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Adrian Adams, President&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">and Chief Executive Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">POWER OF ATTORNEY
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes and
appoints Adrian Adams and Andrew I. Koven and each of them, his true and lawful attorneys-in-fact
and agents, with full power of substitution and resubstitution for him and in his name, place and
stead, in any and all capacities, to sign any and all amendments (including post-effective
amendments) to this registration statement and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange Commission, granting unto
said attorneys-in-fact and agents full power and authority to do and perform each and every act and
thing requisite and necessary to be done in and about the premises, as fully to all intents and
purposes as he might or could do in person, hereby ratifying and confirming all that said
attorneys-in-fact or his substitute or substitutes, may lawfully do or cause to be done by virtue
hereof.
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this registration statement has
been signed below by the following persons on the dates indicated.
</DIV>
<DIV align="center">
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    <TD width="40%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Signature</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Title</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Date</TD>
</TR>

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<TR valign="bottom">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ Michael Jaharis
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Michael Jaharis</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Chairman Emeritus of the Board of<br>
Directors
</TD>
    <TD>&nbsp;</TD>
    <TD align="CENTER" valign="top">July 6, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ Daniel M. Bell
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Daniel M. Bell</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Chairman of the Board of Directors
</TD>
    <TD>&nbsp;</TD>
    <TD align="CENTER" valign="top">July 6, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ Robert E. Baldini
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Robert E. Baldini</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Vice Chairman of the Board of<br>
Directors
</TD>
    <TD>&nbsp;</TD>
    <TD align="CENTER" valign="top">July 6, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ Adrian Adams
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Adrian Adams</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
President, Chief Executive Officer and<br>Director (Principal
Executive Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="CENTER" valign="top">July 6, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ Kevin P. Clarke
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Kevin P. Clarke</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Executive Vice President and Chief<br>Financial Officer
(Principal Financial Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="CENTER" valign="top">July 6, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ Juan F. Rodriguez
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Juan F. Rodriguez</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Senior Vice President, Controller and<br>
Corporate Administration (Principal<br>Accounting Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="CENTER" valign="top">July 6, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ John Brademas
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
John Brademas</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="CENTER" valign="top">July 6, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ Steven Jaharis
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Steven Jaharis</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="CENTER" valign="top">July 6, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">&nbsp;
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Kevin T. Ferro</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="CENTER" valign="top">July 6, 2006</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">3
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Signature</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Title</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Date</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ Nicolaos E. Madias
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Nicolaos E. Madias</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="CENTER" valign="top">July 6, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ Mark Novitch
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Mark Novitch</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="CENTER" valign="top">July 6, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ William D. Pruitt
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
William D. Pruitt</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="CENTER" valign="top">July 6, 2006</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">&nbsp;
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Frederick B. Whittemore</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="CENTER" valign="top">July 6, 2006</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">4
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><U><B>EXHIBIT INDEX</B></U>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="8%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="83%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Exhibit<BR>
Number</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="bottom"><B>Description</B></TD>
</TR>
<TR style="font-size: 1px">
    <TD valign="top" style="border-top: 1px solid #000000"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<tr><td>&nbsp;</td></tr>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&#151;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Holland &#038; Knight LLP</TD>
</TR>
<tr><td>&nbsp;</td></tr>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&#151;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Holland &#038; Knight LLP (included in Exhibit&nbsp;5)</TD>
</TR>
<tr><td>&nbsp;</td></tr>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&#151;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Independent Registered Public Accounting Firm</TD>
</TR>
<tr><td>&nbsp;</td></tr>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&#151;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Powers of Attorney (included on the signature page to this Registration Statement)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

</BODY>
</HTML>
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Kos Pharmaceuticals Inc.
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
KOS PHARMACEUTICALS, INC.
(Exact name of registrant as specified in its charter)
Florida
(State or other jurisdiction of
incorporation or organization)
65-0670898
(I.R.S. Employer Identification No.)
1 CEDAR BROOK DRIVE
CRANBURY, NJ 08512-3618
(609) 495-0500
(Address, including zip code, and telephone number, including area code,
of registrant's principal executive offices)
KOS INCENTIVE PLAN (F/K/A KOS PHARMACEUTICALS, INC. 1996 STOCK OPTION PLAN)
(Full titles of the Plans)
Adrian Adams
President, Chief Executive Officer and Director
Kos Pharmaceuticals, Inc.
1 Cedar Brook Drive
Cranbury, NJ 08512-3618
(609) 495-0500
(Name, address, including zip code, and telephone number,
including area code, of agent for service)
Copies
of all communications to:
Steven Sonberg, Esq.
Holland & Knight LLP
701 Brickell Avenue
Suite 3000
Miami, FL 33131
(305) 374-8500
CALCULATION OF REGISTRATION FEE
Proposed Maximum
Proposed Maximum
Title of Securities to be
Amount to
Offering Price Per
Aggregate Offering
Amount of
Registered
be Registered(1)
Share(2)
Price(2)
Registration Fee(3)
Common Stock,
$.01 par value
5,000,000
$
37.49
$
187,450,000
$
20,057.15
(1)
Represents additional shares of Kos Pharmaceuticals, Inc. Common Stock, par value $.01
(the "Common Stock"), to be issued pursuant to the Kos Incentive Plan (f/k/a Kos
Pharmaceuticals, Inc. 1996 Stock Option Plan, as amended).
(2)
Estimated solely for the purpose of calculating the registration fee pursuant to Rule
457(h) of the Securities Act of 1933, as amended, and based on the average of the high
and low prices reported on the Nasdaq National Market on June 29, 2006.
(3)
Registration fees were previously paid for the Kos Incentive Plan (f/k/a Kos
Pharmaceuticals, Inc. 1996 Stock Option Plan) filed on a Form S-8 registration statement
(4,000,000 shares; Registration No. 333-35533), for an amendment to the plan filed on a
Form S-8 Registration Statement (3,000,000 shares Registration No. 333-59396), for an
amendment filed on a Form S-8 Registration Statement (5,000,000 shares Registration No.
333-90382) and for another amendment filed on a Form S-8 Registration Statement
(5,000,000 shares Registration No. 333-125622). The Kos Incentive Plan (f/k/a Kos
Pharmaceuticals, Inc. 1996 Stock Option Plan) has been further amended to increase the
number of covered shares from 17,000,000 to 22,000,000. The fee being paid herewith
pertains to the 5,000,000 additional shares.
EXPLANATORY NOTE
As permitted by General Instruction E of Form S-8, Kos Pharmaceuticals, Inc. (the "Company")
hereby incorporates by reference the information contained in the earlier registration statements
on Form S-8 (Registration No. 333-35533), (Registration No. 333-59396), (Registration No.
333-90382) and (Registration No. 333-125622) relating to the Kos Incentive Plan (f/k/a Kos
Pharmaceuticals, Inc. 1996 Stock Option Plan) (the "Plan"), filed with the Securities and Exchange
Commission on September 12, 1997, April 23, 2001, June 13, 2002, and June 8, 2005, respectively, in
connection with an increase from 17,000,000 to 22,000,000 in the number of shares of the Company's
Common Stock that may be issued under the Plan.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 8. Exhibits
.
The exhibits filed as part of this Registration Statement are as follows:
Exhibit
Number
Description
5
—
Opinion of Holland & Knight LLP
23.1
—
Consent of Holland & Knight LLP (included in Exhibit 5)
23.2
—
Consent of Independent Registered Public Accounting Firm
24
—
Powers of Attorney (included on the signature page to this Registration Statement)
2
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the registrant, Kos
Pharmaceuticals, Inc., certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this registration statement to be signed on
its behalf by the undersigned, thereunto duly authorized, in the Township of Cranbury, State of New
Jersey, on the 6
th
day of July, 2006.
KOS PHARMACEUTICALS, INC.
By:
/s/ Adrian Adams
Adrian Adams, President
and Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes and
appoints Adrian Adams and Andrew I. Koven and each of them, his true and lawful attorneys-in-fact
and agents, with full power of substitution and resubstitution for him and in his name, place and
stead, in any and all capacities, to sign any and all amendments (including post-effective
amendments) to this registration statement and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange Commission, granting unto
said attorneys-in-fact and agents full power and authority to do and perform each and every act and
thing requisite and necessary to be done in and about the premises, as fully to all intents and
purposes as he might or could do in person, hereby ratifying and confirming all that said
attorneys-in-fact or his substitute or substitutes, may lawfully do or cause to be done by virtue
hereof.
Pursuant to the requirements of the Securities Act of 1933, this registration statement has
been signed below by the following persons on the dates indicated.
Signature
Title
Date
/s/ Michael Jaharis
Michael Jaharis
Chairman Emeritus of the Board of
Directors
July 6, 2006
/s/ Daniel M. Bell
Daniel M. Bell
Chairman of the Board of Directors
July 6, 2006
/s/ Robert E. Baldini
Robert E. Baldini
Vice Chairman of the Board of
Directors
July 6, 2006
/s/ Adrian Adams
Adrian Adams
President, Chief Executive Officer and
Director (Principal
Executive Officer)
July 6, 2006
/s/ Kevin P. Clarke
Kevin P. Clarke
Executive Vice President and Chief
Financial Officer
(Principal Financial Officer)
July 6, 2006
/s/ Juan F. Rodriguez
Juan F. Rodriguez
Senior Vice President, Controller and
Corporate Administration (Principal
Accounting Officer)
July 6, 2006
/s/ John Brademas
John Brademas
Director
July 6, 2006
/s/ Steven Jaharis
Steven Jaharis
Director
July 6, 2006
Kevin T. Ferro
Director
July 6, 2006
3
Signature
Title
Date
/s/ Nicolaos E. Madias
Nicolaos E. Madias
Director
July 6, 2006
/s/ Mark Novitch
Mark Novitch
Director
July 6, 2006
/s/ William D. Pruitt
William D. Pruitt
Director
July 6, 2006
Frederick B. Whittemore
Director
July 6, 2006
4
EXHIBIT INDEX
Exhibit
Number
Description
5
—
Opinion of Holland & Knight LLP
23.1
—
Consent of Holland & Knight LLP (included in Exhibit 5)
23.2
—
Consent of Independent Registered Public Accounting Firm
24
—
Powers of Attorney (included on the signature page to this Registration Statement)