<HTML>
<HEAD>
<TITLE>Irvine Sensors Corporation</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">As filed with the Securities and Exchange Commission on January&nbsp;16, 2008
</DIV>


<DIV align="right" style="font-size: 10pt; margin-top: 12pt">Registration No.&nbsp;333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</DIV>


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






<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: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
</DIV>


<DIV align="center" style="font-size: 18pt"><B>FORM S-8</B>
</DIV>

<DIV align="center" style="font-size: 12pt; margin-top: 0pt"><B>
REGISTRATION STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>IRVINE SENSORS CORPORATION</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 0pt">(Exact Name of Registrant as Specified in Its Charter)
</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="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><B>Delaware</B><BR>
(State or Other Jurisdiction <BR>
of Incorporation or Organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>33-0280334</B><BR>
(IRS Employer Identification No.)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>3001 Red Hill Avenue<BR>
Costa Mesa, California 92626</B><BR>
(Address of Principal Executive Offices) (Zip Code)
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Irvine Sensors Corporation 2006 Omnibus Incentive Plan</B><BR>
(Full Title of the Plan)
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
</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="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><B>John J. Stuart, Jr.,</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>Copies of all communications to:</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>Chief Financial Officer <BR>
Irvine Sensors Corporation <BR>
3001 Red Hill Avenue, Building 3<BR>
Costa Mesa, California 92626</B><BR>
(Name and Address of Agent For Service)<BR>
<B>(714)&nbsp;549-8211</B><BR>
(Telephone Number, Including Area Code,
of Agent For Service)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>Ellen S. Bancroft, Esq.<BR>
Parker A. Schweich, Esq.<BR>
Dorsey &#038; Whitney LLP<BR>
38 Technology Drive<BR>
Irvine, CA 92618<BR>
(949)&nbsp;932-3600</B></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>CALCULATION OF REGISTRATION FEE</B>
</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="1%">&nbsp;</TD>
    <TD width="54%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <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>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount</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>
    <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>Amount Of</B></TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="left"><B>Title Of Securities</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>To Be</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Offering Price</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Aggregate</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Registration</B></TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="left"><B>To Be Registered</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Registered (1)</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Per Share (2)</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Offering Price (2)</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Fee</B></TD>
    <TD width="1%">&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
                    <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common stock, $0.01 par
value, issuable pursuant
to Irvine Sensors
Corporation 2006 Omnibus
Incentive Plan</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 colspan="3" align="center" style="border-top: 2px solid #000000">1,000,000&nbsp;shares</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 align="right" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="center" style="border-top: 2px solid #000000">$0.76</TD>
    <TD 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 align="right" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="center" style="border-top: 2px solid #000000">$760,000</TD>
    <TD 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 align="right" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="center" style="border-top: 2px solid #000000">$29.87</TD>
    <TD 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>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<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>Calculated pursuant to General Instruction E to Form S-8. Pursuant to Rule 416(a)
promulgated under the Securities Act of 1933, as amended, this Registration Statement also
covers any additional securities that may be offered or issued under the Irvine Sensors
Corporation 2006 Omnibus Incentive Plan in connection with any stock dividend, stock split,
recapitalization or any other similar transaction effected without the Registrant&#146;s receipt of
consideration which results in an increase in the number of outstanding shares of the
Registrant&#146;s common stock.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<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 based upon the average of the high and low sales prices per share of the
Registrant&#146;s common stock on January&nbsp;11, 2008, as reported on the NASDAQ Capital Market, solely
for the purpose of calculating the registration fee pursuant to Rules 457(h) and 457(c)
promulgated under the Securities Act of 1933, as amended.</TD>
</TR>

</TABLE>
</DIV>

<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"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>

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






<!-- TOC -->
<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

<P><CENTER>
<TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
<TR>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="76%"></TD>
</TR>
<TR><TD colspan="9"><A HREF="#000">PREFATORY NOTE</A></TD></TR>
<TR><TD colspan="9"><A HREF="#001">PART II<BR> INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;3. Incorporation of Documents by Reference.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#003">Item&nbsp;8. Exhibits.</A></TD></TR>
<TR><TD colspan="9"><A HREF="#004">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="#005">POWER OF ATTORNEY</A></TD></TR>
<TR><TD colspan="9"><A HREF="#006">EXHIBIT INDEX</A></TD></TR>
<TR><TD colspan="9"><A HREF="a37067exv5.htm">EXHIBIT 5</A></TD></TR>
<TR><TD colspan="9"><A HREF="a37067exv23w1.htm">EXHIBIT 23.1</A></TD></TR>
</TABLE>
</CENTER>
<!-- /TOC -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>






<!-- link1 "PREFATORY NOTE" -->
<DIV align="left"><A NAME="000"></A></DIV>

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


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to General Instruction E to Form S-8, this Registration Statement on Form S-8
registers the offer and sale of an additional 1,000,000 shares of Common Stock of Irvine Sensors
Corporation for issuance under the 2006 Omnibus Incentive Plan (the &#147;Plan&#148;). The contents of the
prior Registration Statement on Form S-8 filed with the Securities and Exchange Commission on
February&nbsp;20, 2007 (Registration No.&nbsp;333-140785), relating to the Plan, are incorporated herein by
reference.
</DIV>
<!-- link1 "PART II<BR> INFORMATION REQUIRED IN THE REGISTRATION STATEMENT" -->
<DIV align="left"><A NAME="001"></A></DIV>

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

<!-- link2 "Item&nbsp;3. Incorporation of Documents by Reference." -->
<DIV align="left"><A NAME="002"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;3. Incorporation of Documents by Reference.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Irvine Sensors Corporation (the &#147;Registrant&#148;) hereby incorporates by reference into this
Registration Statement the following documents previously filed under File No.&nbsp;001-08402 with the
Securities and Exchange Commission (the &#147;Commission&#148;):
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Registrant&#146;s Annual Report on Form 10-K for the fiscal year ended September&nbsp;30, 2007
filed with the Commission on January 15, 2008;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Registrant&#146;s Current Report on Form 8-K filed with the Commission on November&nbsp;30, 2007;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Registrant&#146;s Current Report on Form 8-K filed with the Commission on December&nbsp;12, 2007;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Registrant&#146;s Current Report on Form 8-K filed with the Commission on December&nbsp;31, 2007;
and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The description of the Registrant&#146;s common stock, par value $0.01 per share, contained in the
Registrant&#146;s Registration Statement on Form 8-A, filed with the Commission on October&nbsp;12, 1982
pursuant to Section 12(b) of the Securities Exchange Act of 1934 (the &#147;1934 Act&#148;), including
any amendment or report filed for the purpose of updating such description.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All reports and definitive proxy or information statements filed pursuant to Sections&nbsp;13(a),
13(c), 14 and 15(d) of the 1934 Act, after the date of this Registration Statement and prior to the
filing of a post-effective amendment which indicates that all securities offered hereby have been
sold or which deregisters all securities then remaining unsold shall be deemed to be incorporated
by reference into this Registration Statement and to be a part hereof from the date of filing of
such documents. The Registrant expressly excludes from such incorporation information furnished
pursuant to Item&nbsp;2.02 or Item&nbsp;7.01 of any Current Report on Form 8-K. Any document or any
statement contained in a document incorporated or deemed to be incorporated by reference herein
shall be deemed to be modified or superseded for purposes of this Registration Statement to the
extent that a subsequently filed document or a statement contained herein or in any other
subsequently filed document which also is or is deemed to be incorporated by reference herein
modifies or supersedes such document or such statement. Any such document or statement so modified
or superseded shall not be deemed, except as so modified or superseded, to constitute a part of
this Registration Statement.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->II-1<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">
<!-- link2 "Item&nbsp;8. Exhibits." -->
<DIV align="left"><A NAME="003"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;8. Exhibits.</B>
</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="10%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="85%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Exhibit No.</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Description of Exhibit</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Instruments Defining the Rights of Stockholders. Reference is made to
Registrant&#146;s Registration Statement No.&nbsp;1-8402 on Form&nbsp;8-A, together with the
exhibits thereto, which are incorporated herein by reference pursuant to Item
3(e) of this Registration Statement.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Certificate of Incorporation of the Registrant, as amended and currently in
effect. Incorporated by reference to Exhibit&nbsp;3.1 filed on December&nbsp;24, 2003 with
the Registrant&#146;s Annual Report on Form&nbsp;10-K for the fiscal year ended September
28, 2003.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By-laws of the Registrant, as amended and restated September&nbsp;17, 2007.
Incorporated by reference to Exhibit&nbsp;3.1 filed with the Registrant&#146;s Current
Report on Form&nbsp;8-K filed on September&nbsp;21, 2007.</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">Opinion and Consent of Dorsey &#038; Whitney LLP.</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">Consent of Independent Registered Public Accounting Firm &#151; Grant Thornton LLP.</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">Consent of Dorsey &#038; Whitney LLP is contained in Exhibit&nbsp;5.</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">Power of Attorney. Reference is made to page II-3 of this Registration Statement.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Irvine Sensors Corporation 2006 Omnibus Incentive Plan. Incorporated by
reference to Exhibit&nbsp;10.1 filed with the Registrant&#146;s Current Report on Form&nbsp;8-K
filed on July&nbsp;5, 2006.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Forms of agreements under the Irvine Sensors Corporation 2006 Omnibus Incentive
Plan. Incorporated by reference to Exhibits 10.59, 10.60, 10.61, 10.62 and 10.63
filed with the Registrant&#146;s Quarterly Report on Form&nbsp;10-Q filed on May&nbsp;15, 2007.</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->II-2<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

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

<!-- link1 "SIGNATURES" -->
<DIV align="left"><A NAME="004"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
</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 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 City of Costa Mesa, State of California, on the 16th day of
January, 2008.
</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>IRVINE SENSORS CORPORATION<BR>
(Registrant)</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/ JOHN J. STUART, JR.
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">John J. Stuart, Jr.&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left"><I>Chief Financial Officer and Secretary<BR>
(Principal Financial and Chief Accounting Officer)</I>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>
<!-- link1 "POWER OF ATTORNEY" -->
<DIV align="left"><A NAME="005"></A></DIV>

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



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>KNOW ALL PERSONS BY THESE PRESENTS</B>, that the undersigned officers and
directors of the Registrant do hereby constitute and appoint John C. Carson and John J. Stuart,
Jr., or their substitute or substitutes, as the lawful attorneys-in-fact and agents, with full
power and authority to do any and all acts and things and to execute and file or cause to be filed
any and all instruments, documents or exhibits which said attorneys and agents, or either one of
them, determine may be necessary or advisable or required to enable said corporation to comply with
the 1933 Act, and any rules or regulations or requirements of the Commission in connection with
this Registration Statement. Without limiting the generality of the foregoing power and authority,
the powers granted include the power and authority to sign the names of the undersigned officers
and directors in the capacities indicated below to this Registration Statement, to any and all
amendments, both pre-effective and post-effective, and supplements to this Registration Statement
and to any and all instruments, documents or exhibits filed as part of or in conjunction with this
Registration Statement or amendments or supplements thereof, with the powers of substitution and
revocation, and each of the undersigned hereby ratifies and confirms all that said attorneys and
agents, or either one of them, or their substitute or substitutes, shall lawfully do or cause to be
done by virtue hereof. This Power of Attorney may be signed in several counterparts.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>IN WITNESS WHEREOF</B>, each of the undersigned has executed this Power of Attorney as of the date
indicated.
</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 by the following persons in the capacities and on the date indicated.
</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="30%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->


<TR><TD>&nbsp;</TD></TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ JOHN C. CARSON
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
John C. Carson
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Chief Executive Officer,
President and Director
(Principal Executive
Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">January&nbsp;16, 2008</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><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="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ JOHN J. STUART, JR.
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
John J. Stuart, Jr.
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Chief Financial Officer and
Secretary (Principal
Financial and Chief
Accounting Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">January&nbsp;16, 2008</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


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

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></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="30%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR><TD>&nbsp;</TD></TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ MEL R. BRASHEARS
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Mel R. Brashears
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Chairman of the Board&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">January&nbsp;16, 2008</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><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="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ MARC DUMONT
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Marc Dumont
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">January&nbsp;16, 2008</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><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="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ THOMAS M. KELLY
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Thomas M. Kelly
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">January&nbsp;16, 2008</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><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="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ CLIFFORD PIKE
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Clifford Pike
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">January&nbsp;16, 2008</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><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="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ FRANK RAGANO
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Frank Ragano
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">January&nbsp;16, 2008</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><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="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ ROBERT G. RICHARDS
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
Robert G. Richards
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">January&nbsp;16, 2008</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



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

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

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



<!-- link1 "EXHIBIT INDEX" -->
<DIV align="left"><A NAME="006"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>EXHIBIT INDEX</B>
</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="10%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="85%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Exhibit No.</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Description of Exhibit</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Instruments Defining the Rights of Stockholders. Reference is made to
Registrant&#146;s Registration Statement No.&nbsp;1-8402 on Form&nbsp;8-A, together with the
exhibits thereto, which are incorporated herein by reference pursuant to Item
3(e) of this Registration Statement.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Certificate of Incorporation of the Registrant, as amended and currently in
effect. Incorporated by reference to Exhibit&nbsp;3.1 filed on December&nbsp;24, 2003 with
the Registrant&#146;s Annual Report on Form&nbsp;10-K for the fiscal year ended September
28, 2003.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By-laws of the Registrant, as amended and restated September&nbsp;17, 2007.
Incorporated by reference to Exhibit&nbsp;3.1 filed with the Registrant&#146;s Current
Report on Form&nbsp;8-K filed on September&nbsp;21, 2007.</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">Opinion and Consent of Dorsey &#038; Whitney LLP.</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">Consent of Independent Registered Public Accounting Firm &#151; Grant Thornton LLP.</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">Consent of Dorsey &#038; Whitney LLP is contained in Exhibit&nbsp;5.</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">Power of Attorney. Reference is made to page II-3 of this Registration Statement.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Irvine Sensors Corporation 2006 Omnibus Incentive Plan. Incorporated by
reference to Exhibit&nbsp;10.1 filed with the Registrant&#146;s Current Report on Form&nbsp;8-K
filed on July&nbsp;5, 2006.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Forms of agreements under the Irvine Sensors Corporation 2006 Omnibus Incentive
Plan. Incorporated by reference to Exhibits 10.59, 10.60, 10.61, 10.62 and 10.63
filed with the Registrant&#146;s Quarterly Report on Form&nbsp;10-Q filed on May&nbsp;15, 2007.</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



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

</BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "a37067sv8.htm", "description": "FORM S-8", "secsgml_size_bytes": 37294}]
{"company-data": {"conformed-name": "IRVINE SENSORS CORP/DE/", "cik": "0000357108", "assigned-sic": "3674", "irs-number": "330280334", "state-of-incorporation": "DE", "fiscal-year-end": "1002"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-148692", "film-number": "08533079"}, "business-address": {"street1": "3001 REDHILL AVE", "city": "COSTA MESA", "state": "CA", "zip": "92626", "phone": "7145498211"}, "mail-address": {"street1": "3001 REDHILL AVE", "street2": "BLDG 3 STE 104", "city": "COSTA MESA", "state": "CA", "zip": "92626"}}
Irvine Sensors Corporation
Table of Contents
As filed with the Securities and Exchange Commission on January 16, 2008
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
IRVINE SENSORS CORPORATION
(Exact Name of Registrant as Specified in Its Charter)
Delaware
(State or Other Jurisdiction
of Incorporation or Organization)
33-0280334
(IRS Employer Identification No.)
3001 Red Hill Avenue
Costa Mesa, California 92626
(Address of Principal Executive Offices) (Zip Code)
Irvine Sensors Corporation 2006 Omnibus Incentive Plan
(Full Title of the Plan)
John J. Stuart, Jr.,
Copies of all communications to:
Chief Financial Officer
Irvine Sensors Corporation
3001 Red Hill Avenue, Building 3
Costa Mesa, California 92626
(Name and Address of Agent For Service)
(714) 549-8211
(Telephone Number, Including Area Code,
of Agent For Service)
Ellen S. Bancroft, Esq.
Parker A. Schweich, Esq.
Dorsey & Whitney LLP
38 Technology Drive
Irvine, CA 92618
(949) 932-3600
CALCULATION OF REGISTRATION FEE
Amount
Proposed Maximum
Proposed Maximum
Amount Of
Title Of Securities
To Be
Offering Price
Aggregate
Registration
To Be Registered
Registered (1)
Per Share (2)
Offering Price (2)
Fee
Common stock, $0.01 par
value, issuable pursuant
to Irvine Sensors
Corporation 2006 Omnibus
Incentive Plan
1,000,000 shares
$0.76
$760,000
$29.87
(1)
Calculated pursuant to General Instruction E to Form S-8. Pursuant to Rule 416(a)
promulgated under the Securities Act of 1933, as amended, this Registration Statement also
covers any additional securities that may be offered or issued under the Irvine Sensors
Corporation 2006 Omnibus Incentive Plan in connection with any stock dividend, stock split,
recapitalization or any other similar transaction effected without the Registrant's receipt of
consideration which results in an increase in the number of outstanding shares of the
Registrant's common stock.
(2)
Estimated based upon the average of the high and low sales prices per share of the
Registrant's common stock on January 11, 2008, as reported on the NASDAQ Capital Market, solely
for the purpose of calculating the registration fee pursuant to Rules 457(h) and 457(c)
promulgated under the Securities Act of 1933, as amended.
TABLE OF CONTENTS
PREFATORY NOTE
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
Item 8. Exhibits.
SIGNATURES
POWER OF ATTORNEY
EXHIBIT INDEX
EXHIBIT 5
EXHIBIT 23.1
Table of Contents
PREFATORY NOTE
Pursuant to General Instruction E to Form S-8, this Registration Statement on Form S-8
registers the offer and sale of an additional 1,000,000 shares of Common Stock of Irvine Sensors
Corporation for issuance under the 2006 Omnibus Incentive Plan (the "Plan"). The contents of the
prior Registration Statement on Form S-8 filed with the Securities and Exchange Commission on
February 20, 2007 (Registration No. 333-140785), relating to the Plan, are incorporated herein by
reference.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
Irvine Sensors Corporation (the "Registrant") hereby incorporates by reference into this
Registration Statement the following documents previously filed under File No. 001-08402 with the
Securities and Exchange Commission (the "Commission"):
(a)
The Registrant's Annual Report on Form 10-K for the fiscal year ended September 30, 2007
filed with the Commission on January 15, 2008;
(b)
The Registrant's Current Report on Form 8-K filed with the Commission on November 30, 2007;
(c)
The Registrant's Current Report on Form 8-K filed with the Commission on December 12, 2007;
(d)
The Registrant's Current Report on Form 8-K filed with the Commission on December 31, 2007;
and
(e)
The description of the Registrant's common stock, par value $0.01 per share, contained in the
Registrant's Registration Statement on Form 8-A, filed with the Commission on October 12, 1982
pursuant to Section 12(b) of the Securities Exchange Act of 1934 (the "1934 Act"), including
any amendment or report filed for the purpose of updating such description.
All reports and definitive proxy or information statements filed pursuant to Sections 13(a),
13(c), 14 and 15(d) of the 1934 Act, after the date of this Registration Statement and prior to the
filing of a post-effective amendment which indicates that all securities offered hereby have been
sold or which deregisters all securities then remaining unsold shall be deemed to be incorporated
by reference into this Registration Statement and to be a part hereof from the date of filing of
such documents. The Registrant expressly excludes from such incorporation information furnished
pursuant to Item 2.02 or Item 7.01 of any Current Report on Form 8-K. Any document or any
statement contained in a document incorporated or deemed to be incorporated by reference herein
shall be deemed to be modified or superseded for purposes of this Registration Statement to the
extent that a subsequently filed document or a statement contained herein or in any other
subsequently filed document which also is or is deemed to be incorporated by reference herein
modifies or supersedes such document or such statement. Any such document or statement so modified
or superseded shall not be deemed, except as so modified or superseded, to constitute a part of
this Registration Statement.
II-1
Table of Contents
Item 8. Exhibits.
Exhibit No.
Description of Exhibit
4.1
Instruments Defining the Rights of Stockholders. Reference is made to
Registrant's Registration Statement No. 1-8402 on Form 8-A, together with the
exhibits thereto, which are incorporated herein by reference pursuant to Item
3(e) of this Registration Statement.
4.2
Certificate of Incorporation of the Registrant, as amended and currently in
effect. Incorporated by reference to Exhibit 3.1 filed on December 24, 2003 with
the Registrant's Annual Report on Form 10-K for the fiscal year ended September
28, 2003.
4.3
By-laws of the Registrant, as amended and restated September 17, 2007.
Incorporated by reference to Exhibit 3.1 filed with the Registrant's Current
Report on Form 8-K filed on September 21, 2007.
5
Opinion and Consent of Dorsey & Whitney LLP.
23.1
Consent of Independent Registered Public Accounting Firm — Grant Thornton LLP.
23.2
Consent of Dorsey & Whitney LLP is contained in Exhibit 5.
24
Power of Attorney. Reference is made to page II-3 of this Registration Statement.
99.1
Irvine Sensors Corporation 2006 Omnibus Incentive Plan. Incorporated by
reference to Exhibit 10.1 filed with the Registrant's Current Report on Form 8-K
filed on July 5, 2006.
99.2
Forms of agreements under the Irvine Sensors Corporation 2006 Omnibus Incentive
Plan. Incorporated by reference to Exhibits 10.59, 10.60, 10.61, 10.62 and 10.63
filed with the Registrant's Quarterly Report on Form 10-Q filed on May 15, 2007.
II-2
Table of Contents
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant 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 City of Costa Mesa, State of California, on the 16th day of
January, 2008.
IRVINE SENSORS CORPORATION
(Registrant)
By:
/s/ JOHN J. STUART, JR.
John J. Stuart, Jr.
Chief Financial Officer and Secretary
(Principal Financial and Chief Accounting Officer)
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS
, that the undersigned officers and
directors of the Registrant do hereby constitute and appoint John C. Carson and John J. Stuart,
Jr., or their substitute or substitutes, as the lawful attorneys-in-fact and agents, with full
power and authority to do any and all acts and things and to execute and file or cause to be filed
any and all instruments, documents or exhibits which said attorneys and agents, or either one of
them, determine may be necessary or advisable or required to enable said corporation to comply with
the 1933 Act, and any rules or regulations or requirements of the Commission in connection with
this Registration Statement. Without limiting the generality of the foregoing power and authority,
the powers granted include the power and authority to sign the names of the undersigned officers
and directors in the capacities indicated below to this Registration Statement, to any and all
amendments, both pre-effective and post-effective, and supplements to this Registration Statement
and to any and all instruments, documents or exhibits filed as part of or in conjunction with this
Registration Statement or amendments or supplements thereof, with the powers of substitution and
revocation, and each of the undersigned hereby ratifies and confirms all that said attorneys and
agents, or either one of them, or their substitute or substitutes, shall lawfully do or cause to be
done by virtue hereof. This Power of Attorney may be signed in several counterparts.
IN WITNESS WHEREOF
, each of the undersigned has executed this Power of Attorney as of the date
indicated.
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has
been signed by the following persons in the capacities and on the date indicated.
Signature
Title
Date
/s/ JOHN C. CARSON
John C. Carson
Chief Executive Officer,
President and Director
(Principal Executive
Officer)
January 16, 2008
/s/ JOHN J. STUART, JR.
John J. Stuart, Jr.
Chief Financial Officer and
Secretary (Principal
Financial and Chief
Accounting Officer)
January 16, 2008
II-3
Table of Contents
Signature
Title
Date
/s/ MEL R. BRASHEARS
Mel R. Brashears
Chairman of the Board
January 16, 2008
/s/ MARC DUMONT
Marc Dumont
Director
January 16, 2008
/s/ THOMAS M. KELLY
Thomas M. Kelly
Director
January 16, 2008
/s/ CLIFFORD PIKE
Clifford Pike
Director
January 16, 2008
/s/ FRANK RAGANO
Frank Ragano
Director
January 16, 2008
/s/ ROBERT G. RICHARDS
Robert G. Richards
Director
January 16, 2008
II-4
Table of Contents
EXHIBIT INDEX
Exhibit No.
Description of Exhibit
4.1
Instruments Defining the Rights of Stockholders. Reference is made to
Registrant's Registration Statement No. 1-8402 on Form 8-A, together with the
exhibits thereto, which are incorporated herein by reference pursuant to Item
3(e) of this Registration Statement.
4.2
Certificate of Incorporation of the Registrant, as amended and currently in
effect. Incorporated by reference to Exhibit 3.1 filed on December 24, 2003 with
the Registrant's Annual Report on Form 10-K for the fiscal year ended September
28, 2003.
4.3
By-laws of the Registrant, as amended and restated September 17, 2007.
Incorporated by reference to Exhibit 3.1 filed with the Registrant's Current
Report on Form 8-K filed on September 21, 2007.
5
Opinion and Consent of Dorsey & Whitney LLP.
23.1
Consent of Independent Registered Public Accounting Firm — Grant Thornton LLP.
23.2
Consent of Dorsey & Whitney LLP is contained in Exhibit 5.
24
Power of Attorney. Reference is made to page II-3 of this Registration Statement.
99.1
Irvine Sensors Corporation 2006 Omnibus Incentive Plan. Incorporated by
reference to Exhibit 10.1 filed with the Registrant's Current Report on Form 8-K
filed on July 5, 2006.
99.2
Forms of agreements under the Irvine Sensors Corporation 2006 Omnibus Incentive
Plan. Incorporated by reference to Exhibits 10.59, 10.60, 10.61, 10.62 and 10.63
filed with the Registrant's Quarterly Report on Form 10-Q filed on May 15, 2007.