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<TITLE>Sykes Enterprises, Incorporated</TITLE>
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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
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<P align="right" style="font-size: 10pt">As filed with the Securities and Exchange Commission on May&nbsp;23, 2005<BR>
Registration No.&nbsp;333-<U>____________</U>



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<P align="center" style="font-size: 14pt"><B>SECURITIES AND EXCHANGE COMMISSION</B>

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

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

<DIV align="center" style="font-size: 12pt"><B>REGISTRATION
STATEMENT</B></DIV>


<DIV align="center" style="font-size: 12pt"><B>UNDER</B></DIV>


<DIV align="center" style="font-size: 12pt"><B>THE SECURITIES ACT OF
1933</b></DIV>


<P align="center" style="font-size: 24pt"><B>SYKES ENTERPRISES, INCORPORATED<BR>
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<DIV align="center" style="font-size: 10pt">(Exact Name of Issuer as Specified in its Charter)</DIV>


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    <TD align="center" valign="top"><B>Florida</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>56-1383460</B></TD>
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    <TD align="center" valign="top"><HR size="1" noshade width="100%" align="center" color="#000000">
</TD>
    <TD>&nbsp;</TD>
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</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(State or other jurisdiction of<BR>
incorporation or organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(I.R.S. Employer<BR>
Identification No.)</TD>
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<P align="center" style="font-size: 10pt"><B>400 North Ashley Drive, Tampa, FL 33602</B><BR>
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<DIV align="center" style="font-size: 10pt">(Address of principal executive offices)</DIV>



<P align="center" style="font-size: 10pt"><B>2004 NON-EMPLOYEE DIRECTOR FEE PLAN<BR>
2004 NON-EMPLOYEE DIRECTOR STOCK OPTION PLAN</B><BR>
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<DIV align="center" style="font-size: 10pt">(Full Title of Plans)</DIV>


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<TR valign="bottom">
    <TD align="center" valign="top"><B>James T. Holder</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Copy to:</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>Vice President and General Counsel<BR>
Sykes Enterprises, Incorporation<BR>
400 North Ashley Drive, Tampa, FL 33602<BR>
<U>(813)&nbsp;274-1000</U></B><BR>
(Name, Address and Telephone Number of Agent for<BR>
Service)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>Paul R. Lynch, Esquire<BR>
Shumaker, Loop &#038; Kendrick, LLP<BR>
101 East Kennedy Blvd., Suite&nbsp;2800<BR>
Tampa, FL 33602<BR>
(813)&nbsp;229-7600</B></TD>
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<P align="center" style="font-size: 10pt">CALCULATION OF REGISTRATION FEE
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    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">PROPOSED MAXIMUM</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">PROPOSED MAXIMUM</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">AMOUNT OF</TD>
    <TD>&nbsp;</TD>
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    <TD nowrap align="center">TITLE OF SECURITIES</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">AMOUNT TO</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">OFFERING</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">AGGREGATE</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">REGISTRATION</TD>
    <TD>&nbsp;</TD>
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<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center">TO BE REGISTERED</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">BE REGISTERED (1)(2)</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">PRICE PER SHARE (3)</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">OFFERING PRICE (3)</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">FEE</TD>
    <TD>&nbsp;</TD>
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    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
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    <TD colspan="3" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
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    <TD><DIV style="margin-left:20px; text-indent:-15px">Stock Units (4)</DIV></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center">450,000 Stock Units</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
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    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
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    <TD><DIV style="margin-left:15px; text-indent:-15px"></DIV></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center"></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
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    <TD>&nbsp;</TD>
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<TR valign="bottom">
    <TD><DIV style="margin-left:20px; text-indent:-15px">Shares of Common
Stock, par value $.01
per share, including
Shares underlying
Stock Units</DIV></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="center">450,000 shares</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">8.525</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">3,836,250</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">486.05</TD>
    <TD>&nbsp;</TD>
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<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">(1)&nbsp;A maximum of 450,000 stock units and 450,000 shares of common stock may be issued under the
2004 Non-Employee Director Fee Plan. A maximum of 500,000 shares of common stock may be issued
under the 2004 Non-Employee Director Stock Option Plan. Shares may be issued under either plan
from authorized but unissued shares of common stock or treasury shares. The 2004 Non-Employee
Director Fee Plan is subject to approval by the shareholders of the Registrant at the annual
shareholders&#146; meeting to be held May&nbsp;24, 2005. If it is approved by the shareholders at such
meeting, this Registration Statement will cover only the stock units and shares of common stock to
be issued thereunder, and the 2004 Non-Employee Director Stock Option Plan will be terminated. In
the event that the 2004 Non-Employee Director Fee Plan is not approved by the shareholders at such
meeting, it will terminate and the 2004 Non-Employee Director Stock Option Plan will remain in
effect and this Registration Statement will cover only shares of common stock to be issued upon the
exercise of options granted thereunder.


<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">(2)&nbsp;Pursuant to Rule&nbsp;416 under the Securities Act of 1933, as amended, this Registration Statement
also covers an indeterminate number of additional stock units or shares of common stock as may be
issued as a result of adjustments by reason of any stock split, stock dividend or similar
transaction.


<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">(3)&nbsp;Estimated solely for the purpose of calculating the registration fee. Pursuant to Rule
457(h), the fee is calculated on the basis of the average of the high and low prices for the
Registrant&#146;s common stock reported by The Nasdaq Stock Market on May&nbsp;20, 2005.


<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">(4)&nbsp;Each stock unit represents the right to receive one share of common stock at a future date,
pursuant to the deferred compensation provisions of the 2004 Non-Employee Director Fee Plan. Upon
a distribution to a Plan participant, all stock units are payable in shares of common stock on a
one-for-one basis.


<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;
</DIV>

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

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<TR><TD colspan="9"><A HREF="#000">PART II</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#001">Item&nbsp;3. Incorporation of Documents by Reference</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;4. Description of Securities</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#003">Item&nbsp;5. Interests of Named Experts and Counsel</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;6. Indemnification of Directors and Officers</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;7. Exemption from Registration Claimed</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;8. Exhibits</A></TD></TR>
<TR><TD colspan="9"><A HREF="#007">EXHIBIT INDEX</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#008">Item&nbsp;9. Undertakings</A></TD></TR>
<TR><TD colspan="9"><A HREF="#009">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="g95534exv5.htm">Ex-5 Opinion of Shumaker Loop</A></TD></TR>
<TR><TD colspan="9"><A HREF="g95534exv15.htm">Ex-15 Financial Information Letter</A></TD></TR>
<TR><TD colspan="9"><A HREF="g95534exv23w2.htm">Ex-23.2 Deloitte & Touche Consent</A></TD></TR>
</TABLE>
</CENTER>
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<P align="center" style="font-size: 10pt"><B>PART II<BR>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>


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<DIV align="left"><A NAME="001"></A></DIV>

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



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents filed by the Registrant (Exchange Act File No.&nbsp;000-28274) with the
Securities and Exchange Commission are incorporated herein by reference and made a part hereof:



<P align="left" style="margin-left:3%; font-size: 10pt">(a)&nbsp;The Registrant&#146;s most recent annual report on Form 10-K, or, if the financial
statements therein are more current, the Registrant&#146;s most recent prospectus, other
than the prospectus of which this document is a part, filed pursuant to rule 424(b)
of the Commission under the Securities Act of 1933.



<P align="left" style="margin-left:3%; font-size: 10pt">(b)&nbsp;All other reports filed by the Registrant pursuant to sections 13(a) or 15(d) of
the Securities Exchange Act of 1934 since the end of the fiscal year covered by the
annual report or the prospectus referred to in (a)&nbsp;above.



<P align="left" style="margin-left:3%; font-size: 10pt">(c)&nbsp;The description of the Registrant&#146;s Common Stock which is contained in the
Registrant&#146;s registration statement filed under Section&nbsp;12 of the Securities
Exchange Act of 1934, including any amendment or reports filed for the purpose of
updating such description.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents subsequently filed by the Registrant with the Commission pursuant to Sections
13(a), 13(c), 14, and 15(d) of the Exchange Act after the date of this Registration Statement, but
prior to the filing of a post-effective amendment to this Registration Statement which indicates
that all securities offered by this Registration Statement have been sold or which deregisters all
such securities then remaining unsold, shall be deemed to be incorporated by reference into this
Registration Statement. Each document incorporated by reference into this Registration Statement
shall be deemed to be a part of this Registration Statement from the date of the filing of such
document with the Commission until the information contained therein is superseded or updated by
any subsequently filed document which is incorporated by reference into this Registration Statement
or by any document which constitutes part of the prospectus relating to the Sykes Enterprises,
Incorporated, 2004 Non-Employee Director Fee Plan or the prospectus relating to the Sykes
Enterprises, Incorporated 2004 Non-Employee Director Stock Option Plan which is used to satisfy the
requirements of Section 10(a) of the Securities Act of 1933 and Rule&nbsp;428 promulgated thereunder.

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<DIV align="left"><A NAME="002"></A></DIV>

<P align="left" style="font-size: 10pt"><B>Item&nbsp;4. Description of Securities</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.

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<DIV align="left"><A NAME="003"></A></DIV>

<P align="left" style="font-size: 10pt"><B>Item&nbsp;5. Interests of Named Experts and Counsel</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.


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

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<DIV align="left"><A NAME="004"></A></DIV>

<P align="left" style="font-size: 10pt"><B>Item&nbsp;6. Indemnification of Directors and Officers</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Florida Business Corporation Act (&#147;FBCA&#148;) provides that directors of a corporation will
not be liable to the corporation or any other person for monetary damages in connection with any
statement, vote, decision or failure to act, regarding corporate management or policy, by the
director, except in certain limited situations. The effect of this provision is to eliminate the
rights of the registrant and its shareholders (through shareholders&#146; derivative suits on behalf of
the registrant) to recover monetary damages against a Director for breach of the fiduciary duty of
care as a Director (including breaches resulting from negligent behavior) except in certain limited
situations. This provision does not limit or eliminate the rights of the registrant or any
stockholder to seek non-monetary relief such as an injunction or rescission in the event of a
breach of a Director&#146;s duty of care. These provisions will not alter the liability of Directors
under federal securities laws.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant&#146;s Articles of Incorporation and Bylaws provide that the Registrant shall
indemnify directors and executive officers to the fullest extent now or hereafter permitted by the
FBCA. In addition, the Registrant has entered into Indemnification Agreements with its directors
and executive officers in which the Registrant has agreed to indemnify such persons to the fullest
extent now or hereafter permitted by the FBCA. The general effect of the foregoing provisions may
be to reduce the circumstances which an officer or director may be required to bear the economic
burden of the foregoing liabilities and expense.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant has a standard policy of directors&#146; and officers&#146; liability insurance covering
directors and officers of the corporation with respect to liabilities incurred as a result of their
service in such capacities, which may extend to, among other things, liability arising under the
Securities Act of 1933.

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<DIV align="left"><A NAME="005"></A></DIV>

<P align="left" style="font-size: 10pt"><B>Item&nbsp;7. Exemption from Registration Claimed</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.

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<DIV align="left"><A NAME="006"></A></DIV>

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


<!-- link1 "EXHIBIT INDEX" -->
<DIV align="left"><A NAME="007"></A></DIV>

<P align="center" style="font-size: 10pt"><U>EXHIBIT INDEX</U>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="7%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="91%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Exhibit No.</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Description</TD>
</TR>

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<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Sykes Enterprises, Incorporated, 2004 Non-Employee Director Fee Plan
(previously filed with the Commission on August&nbsp;9, 2004, as Exhibit&nbsp;10.1
to the Registrant&#146;s Quarterly Report on Form&nbsp;10-Q for the Quarter Ended
June&nbsp;30, 2004, and incorporated herein by reference).</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Sykes Enterprises, Incorporated, 2004 Non-Employee Director Stock Option
Plan (previously filed with the Commission on April&nbsp;6, 2004, as Appendix
A to the Registrant&#146;s Proxy Statement for the 2004 Annual Shareholders&#146;
Meeting, and incorporated herein by reference).</TD>
</TR>
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</TABLE>
</DIV>


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

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<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="7%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="91%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Exhibit No.</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Description</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">5
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Shumaker, Loop &#038; Kendrick, LLP as to the legality of the
securities being registered</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">15
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Letter Reporting Unaudited Interim Financial Information</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Shumaker, Loop &#038; Kendrick, LLP (included in their opinion
filed as Exhibit&nbsp;5)</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Deloitte &#038; Touche LLP, independent certified public accountants</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<!-- link2 "Item&nbsp;9. Undertakings" -->
<DIV align="left"><A NAME="008"></A></DIV>

<P align="left" style="font-size: 10pt"><B>Item&nbsp;9. Undertakings</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;The undersigned registrant hereby undertakes:



<P align="left" style="margin-left:3%; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) To file, during any period in which offers or sales are being made, a
post-effective amendment to this registration statement:



<P align="left" style="margin-left:6%; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) To include any prospectus required by Section&nbsp;10(a)(3) of the Securities
Act of 1933 (the &#147;Securities Act&#148;);



<P align="left" style="margin-left:6%; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) To reflect in the prospectus any facts or events arising after the
effective date of the registration statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental
change in the information set forth in the registration statement;



<P align="left" style="margin-left:6%; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) To include any material information with respect to the plan of
distribution not previously disclosed in the registration statement or any material
change to such information in the registration statement;



<P align="left" style="margin-left:3%; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>provided</U>, <U>however</U>, that paragraphs (1)(a)(i) and (1)(a)(ii) do not
apply if the information required to be included in a post-effective amendment by those
paragraphs is contained in periodic reports filed by the registrant pursuant to Section&nbsp;13
or Section 15(d) of the Securities Exchange Act of 1934 (the &#147;Exchange Act&#148;) that are
incorporated by reference in the registration statement.



<P align="left" style="margin-left:3%; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) That, for purposes of determining any liability under the Securities Act, each such
post-effective amendment shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed
to be the initial bona fide offering thereof.



<P align="left" style="margin-left:3%; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) To remove from registration by means of post-effective amendment any of the
securities being registered which remain unsold at the termination of the offering.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.&nbsp;The undersigned registrant hereby undertakes that, for purposes of determining any
liability under the Securities Act, each filing of the registrant&#146;s annual report pursuant to
Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee
benefit plan&#146;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by
reference in the registration statement shall be deemed to be a new registration statement relating
to


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



<P align="left" style="font-size: 10pt">the securities offered therein, and the offering of such securities at that time shall be deemed to
be the initial <U>bona</U> <U>fide</U> offering thereof.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.&nbsp;Insofar as indemnification for liabilities arising under the Securities Act may be
permitted to directors, officers and controlling persons of the registrant pursuant to the
foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the
Securities and Exchange Commission such indemnification is against public policy as expressed in
the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the registrant of expenses incurred or paid by
a director, officer or controlling person of the registrant in the successful defense of any
action, suit or proceeding,) is asserted by such director, officer or controlling person in
connection with the securities being registered, the registrant will, unless in the opinion of its
counsel the matter has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public policy as expressed
in the Securities Act and will be governed by the final adjudication of such issue.


<P align="center" style="font-size: 10pt">II-4
</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="009"></A></DIV>

<P align="center" style="font-size: 10pt"><B>SIGNATURES</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, as amended, 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 Tampa, State of Florida, on this
23<SUP style="font-size: 85%; vertical-align: text-top">th</SUP> day of May, 2005.

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="60%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" valign="top" align="left"><B>SYKES ENTERPRISES, INCORPORATED</B></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="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ W. Michael Kipphut</TD>
</TR>
<TR style="font-size: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD colspan="2" align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left">W. Michael Kipphut</TD>
</TR>
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left" nowrap>Group Executive, Senior
Vice President - Finance</TD>
</TR>
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left" nowrap>(Principal Financial Officer and Principal
Accounting Officer)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><B>POWER OF ATTORNEY</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each person whose signature appears below hereby constitutes and appoints W. Michael Kipphut
his true and lawful attorney-in-fact and agent, 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
attorney-in-fact and agent full power and authority to do and perform each and every act and thing
requisite and necessary to be done, as fully to all intents and purposes as he might or could do in
person, hereby ratifying and confirming all that said attorney-in-fact and agent may lawfully do or
cause to be done by virtue hereof.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration
Statement has been signed by the following persons in the capacities indicated on this
23 <SUP style="font-size: 85%; vertical-align: text-top">rd</SUP> day of May, 2005.

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="37%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="43%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="14%">&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 valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px; border-bottom: 1px solid #000000">/s/ Paul L. Whiting
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Chairman of the Board
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May&nbsp;23, 2005</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Paul L. Whiting</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"><!-- 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; border-bottom: 1px solid #000000">/s/ Charles E. Sykes
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">President, Chief Executive Officer and Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May&nbsp;23, 2005</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Charles E. Sykes
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">(Principal Executive Officer)</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</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; border-bottom: 1px solid #000000">/s/ Gordon H. Loetz
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May&nbsp;23, 2005</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Gordon H. Loetz</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"><!-- 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; border-bottom: 1px solid #000000">/s/ Mark C. Bozek
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May&nbsp;23, 2005</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Mark C. Bozek</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"><!-- 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; border-bottom: 1px solid #000000">/s/ Furman P. Bodenheimer, Jr.
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May&nbsp;23, 2005</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Furman P. Bodenheimer, Jr.</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">II-5
</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="37%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="45%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="14%">&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 valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px; border-bottom: 1px solid #000000">/s/ Lt. Gen. Michael P. Delong (Ret.)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May&nbsp;23, 2005</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Lt. Gen. Michael P. Delong (Ret.)</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"><!-- 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; border-bottom: 1px solid #000000">/s/ H. Parks Helms
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May&nbsp;23, 2005</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">H. Parks Helms</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"><!-- 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; border-bottom: 1px solid #000000">/s/ Iain A. Macdonald
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May&nbsp;23, 2005</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Iain A. Macdonald</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"><!-- 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; border-bottom: 1px solid #000000">/s/ William J. Meurer
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May&nbsp;23, 2005</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">William J. Meurer</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"><!-- 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; border-bottom: 1px solid #000000">/s/ Ernest J. Milani
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">May&nbsp;23, 2005</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Ernest J. Milani</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">II-6
</DIV>

</BODY>
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Sykes Enterprises, Incorporated
Table of Contents
As filed with the Securities and Exchange Commission on May 23, 2005
Registration No. 333-
____________
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION
STATEMENT
UNDER
THE SECURITIES ACT OF
1933
SYKES ENTERPRISES, INCORPORATED
(Exact Name of Issuer as Specified in its Charter)
Florida
56-1383460
(State or other jurisdiction of
incorporation or organization)
(I.R.S. Employer
Identification No.)
400 North Ashley Drive, Tampa, FL 33602
(Address of principal executive offices)
2004 NON-EMPLOYEE DIRECTOR FEE PLAN
2004 NON-EMPLOYEE DIRECTOR STOCK OPTION PLAN
(Full Title of Plans)
James T. Holder
Copy to:
Vice President and General Counsel
Sykes Enterprises, Incorporation
400 North Ashley Drive, Tampa, FL 33602
(813) 274-1000
(Name, Address and Telephone Number of Agent for
Service)
Paul R. Lynch, Esquire
Shumaker, Loop & Kendrick, LLP
101 East Kennedy Blvd., Suite 2800
Tampa, FL 33602
(813) 229-7600
CALCULATION OF REGISTRATION FEE
PROPOSED MAXIMUM
PROPOSED MAXIMUM
AMOUNT OF
TITLE OF SECURITIES
AMOUNT TO
OFFERING
AGGREGATE
REGISTRATION
TO BE REGISTERED
BE REGISTERED (1)(2)
PRICE PER SHARE (3)
OFFERING PRICE (3)
FEE
Stock Units (4)
450,000 Stock Units
Shares of Common
Stock, par value $.01
per share, including
Shares underlying
Stock Units
450,000 shares
$
8.525
$
3,836,250
$
486.05
(1) A maximum of 450,000 stock units and 450,000 shares of common stock may be issued under the
2004 Non-Employee Director Fee Plan. A maximum of 500,000 shares of common stock may be issued
under the 2004 Non-Employee Director Stock Option Plan. Shares may be issued under either plan
from authorized but unissued shares of common stock or treasury shares. The 2004 Non-Employee
Director Fee Plan is subject to approval by the shareholders of the Registrant at the annual
shareholders' meeting to be held May 24, 2005. If it is approved by the shareholders at such
meeting, this Registration Statement will cover only the stock units and shares of common stock to
be issued thereunder, and the 2004 Non-Employee Director Stock Option Plan will be terminated. In
the event that the 2004 Non-Employee Director Fee Plan is not approved by the shareholders at such
meeting, it will terminate and the 2004 Non-Employee Director Stock Option Plan will remain in
effect and this Registration Statement will cover only shares of common stock to be issued upon the
exercise of options granted thereunder.
(2) Pursuant to Rule 416 under the Securities Act of 1933, as amended, this Registration Statement
also covers an indeterminate number of additional stock units or shares of common stock as may be
issued as a result of adjustments by reason of any stock split, stock dividend or similar
transaction.
(3) Estimated solely for the purpose of calculating the registration fee. Pursuant to Rule
457(h), the fee is calculated on the basis of the average of the high and low prices for the
Registrant's common stock reported by The Nasdaq Stock Market on May 20, 2005.
(4) Each stock unit represents the right to receive one share of common stock at a future date,
pursuant to the deferred compensation provisions of the 2004 Non-Employee Director Fee Plan. Upon
a distribution to a Plan participant, all stock units are payable in shares of common stock on a
one-for-one basis.
TABLE OF CONTENTS
PART II
Item 3. Incorporation of Documents by Reference
Item 4. Description of Securities
Item 5. Interests of Named Experts and Counsel
Item 6. Indemnification of Directors and Officers
Item 7. Exemption from Registration Claimed
Item 8. Exhibits
EXHIBIT INDEX
Item 9. Undertakings
SIGNATURES
Ex-5 Opinion of Shumaker Loop
Ex-15 Financial Information Letter
Ex-23.2 Deloitte & Touche Consent
Table of Contents
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference
The following documents filed by the Registrant (Exchange Act File No. 000-28274) with the
Securities and Exchange Commission are incorporated herein by reference and made a part hereof:
(a) The Registrant's most recent annual report on Form 10-K, or, if the financial
statements therein are more current, the Registrant's most recent prospectus, other
than the prospectus of which this document is a part, filed pursuant to rule 424(b)
of the Commission under the Securities Act of 1933.
(b) All other reports filed by the Registrant pursuant to sections 13(a) or 15(d) of
the Securities Exchange Act of 1934 since the end of the fiscal year covered by the
annual report or the prospectus referred to in (a) above.
(c) The description of the Registrant's Common Stock which is contained in the
Registrant's registration statement filed under Section 12 of the Securities
Exchange Act of 1934, including any amendment or reports filed for the purpose of
updating such description.
All documents subsequently filed by the Registrant with the Commission pursuant to Sections
13(a), 13(c), 14, and 15(d) of the Exchange Act after the date of this Registration Statement, but
prior to the filing of a post-effective amendment to this Registration Statement which indicates
that all securities offered by this Registration Statement have been sold or which deregisters all
such securities then remaining unsold, shall be deemed to be incorporated by reference into this
Registration Statement. Each document incorporated by reference into this Registration Statement
shall be deemed to be a part of this Registration Statement from the date of the filing of such
document with the Commission until the information contained therein is superseded or updated by
any subsequently filed document which is incorporated by reference into this Registration Statement
or by any document which constitutes part of the prospectus relating to the Sykes Enterprises,
Incorporated, 2004 Non-Employee Director Fee Plan or the prospectus relating to the Sykes
Enterprises, Incorporated 2004 Non-Employee Director Stock Option Plan which is used to satisfy the
requirements of Section 10(a) of the Securities Act of 1933 and Rule 428 promulgated thereunder.
Item 4. Description of Securities
Not applicable.
Item 5. Interests of Named Experts and Counsel
Not applicable.
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Table of Contents
Item 6. Indemnification of Directors and Officers
The Florida Business Corporation Act ("FBCA") provides that directors of a corporation will
not be liable to the corporation or any other person for monetary damages in connection with any
statement, vote, decision or failure to act, regarding corporate management or policy, by the
director, except in certain limited situations. The effect of this provision is to eliminate the
rights of the registrant and its shareholders (through shareholders' derivative suits on behalf of
the registrant) to recover monetary damages against a Director for breach of the fiduciary duty of
care as a Director (including breaches resulting from negligent behavior) except in certain limited
situations. This provision does not limit or eliminate the rights of the registrant or any
stockholder to seek non-monetary relief such as an injunction or rescission in the event of a
breach of a Director's duty of care. These provisions will not alter the liability of Directors
under federal securities laws.
The Registrant's Articles of Incorporation and Bylaws provide that the Registrant shall
indemnify directors and executive officers to the fullest extent now or hereafter permitted by the
FBCA. In addition, the Registrant has entered into Indemnification Agreements with its directors
and executive officers in which the Registrant has agreed to indemnify such persons to the fullest
extent now or hereafter permitted by the FBCA. The general effect of the foregoing provisions may
be to reduce the circumstances which an officer or director may be required to bear the economic
burden of the foregoing liabilities and expense.
The Registrant has a standard policy of directors' and officers' liability insurance covering
directors and officers of the corporation with respect to liabilities incurred as a result of their
service in such capacities, which may extend to, among other things, liability arising under the
Securities Act of 1933.
Item 7. Exemption from Registration Claimed
Not applicable.
Item 8. Exhibits
EXHIBIT INDEX
Exhibit No.
Description
4.1
Sykes Enterprises, Incorporated, 2004 Non-Employee Director Fee Plan
(previously filed with the Commission on August 9, 2004, as Exhibit 10.1
to the Registrant's Quarterly Report on Form 10-Q for the Quarter Ended
June 30, 2004, and incorporated herein by reference).
4.2
Sykes Enterprises, Incorporated, 2004 Non-Employee Director Stock Option
Plan (previously filed with the Commission on April 6, 2004, as Appendix
A to the Registrant's Proxy Statement for the 2004 Annual Shareholders'
Meeting, and incorporated herein by reference).
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Table of Contents
Exhibit No.
Description
5
Opinion of Shumaker, Loop & Kendrick, LLP as to the legality of the
securities being registered
15
Letter Reporting Unaudited Interim Financial Information
23.1
Consent of Shumaker, Loop & Kendrick, LLP (included in their opinion
filed as Exhibit 5)
23.2
Consent of Deloitte & Touche LLP, independent certified public accountants
Item 9. Undertakings
1. The undersigned registrant hereby undertakes:
(a) To file, during any period in which offers or sales are being made, a
post-effective amendment to this registration statement:
(i) To include any prospectus required by Section 10(a)(3) of the Securities
Act of 1933 (the "Securities Act");
(ii) To reflect in the prospectus any facts or events arising after the
effective date of the registration statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental
change in the information set forth in the registration statement;
(iii) To include any material information with respect to the plan of
distribution not previously disclosed in the registration statement or any material
change to such information in the registration statement;
provided
,
however
, that paragraphs (1)(a)(i) and (1)(a)(ii) do not
apply if the information required to be included in a post-effective amendment by those
paragraphs is contained in periodic reports filed by the registrant pursuant to Section 13
or Section 15(d) of the Securities Exchange Act of 1934 (the "Exchange Act") that are
incorporated by reference in the registration statement.
(b) That, for purposes of determining any liability under the Securities Act, each such
post-effective amendment shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed
to be the initial bona fide offering thereof.
(c) To remove from registration by means of post-effective amendment any of the
securities being registered which remain unsold at the termination of the offering.
2. The undersigned registrant hereby undertakes that, for purposes of determining any
liability under the Securities Act, each filing of the registrant's annual report pursuant to
Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee
benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by
reference in the registration statement shall be deemed to be a new registration statement relating
to
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the securities offered therein, and the offering of such securities at that time shall be deemed to
be the initial
bona
fide
offering thereof.
3. Insofar as indemnification for liabilities arising under the Securities Act may be
permitted to directors, officers and controlling persons of the registrant pursuant to the
foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the
Securities and Exchange Commission such indemnification is against public policy as expressed in
the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the registrant of expenses incurred or paid by
a director, officer or controlling person of the registrant in the successful defense of any
action, suit or proceeding,) is asserted by such director, officer or controlling person in
connection with the securities being registered, the registrant will, unless in the opinion of its
counsel the matter has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public policy as expressed
in the Securities Act and will be governed by the final adjudication of such issue.
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Table of Contents
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, as amended, 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 Tampa, State of Florida, on this
23
th
day of May, 2005.
SYKES ENTERPRISES, INCORPORATED
By:
/s/ W. Michael Kipphut
W. Michael Kipphut
Group Executive, Senior
Vice President - Finance
(Principal Financial Officer and Principal
Accounting Officer)
POWER OF ATTORNEY
Each person whose signature appears below hereby constitutes and appoints W. Michael Kipphut
his true and lawful attorney-in-fact and agent, 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
attorney-in-fact and agent full power and authority to do and perform each and every act and thing
requisite and necessary to be done, as fully to all intents and purposes as he might or could do in
person, hereby ratifying and confirming all that said attorney-in-fact and agent may lawfully do or
cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration
Statement has been signed by the following persons in the capacities indicated on this
23
rd
day of May, 2005.
Signature
Title
Date
/s/ Paul L. Whiting
Chairman of the Board
May 23, 2005
Paul L. Whiting
/s/ Charles E. Sykes
President, Chief Executive Officer and Director
May 23, 2005
Charles E. Sykes
(Principal Executive Officer)
/s/ Gordon H. Loetz
Director
May 23, 2005
Gordon H. Loetz
/s/ Mark C. Bozek
Director
May 23, 2005
Mark C. Bozek
/s/ Furman P. Bodenheimer, Jr.
Director
May 23, 2005
Furman P. Bodenheimer, Jr.
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Signature
Title
Date
/s/ Lt. Gen. Michael P. Delong (Ret.)
Director
May 23, 2005
Lt. Gen. Michael P. Delong (Ret.)
/s/ H. Parks Helms
Director
May 23, 2005
H. Parks Helms
/s/ Iain A. Macdonald
Director
May 23, 2005
Iain A. Macdonald
/s/ William J. Meurer
Director
May 23, 2005
William J. Meurer
/s/ Ernest J. Milani
Director
May 23, 2005
Ernest J. Milani
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