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<TITLE>KIRKLAND'S, INC.   FORM S-8</TITLE>
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<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>SECURITIES AND EXCHANGE COMMISSION</B>
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<DIV align="center" style="font-size: 12pt"><B>Washington, DC 20549</B>
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<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>FORM S-8<BR>
REGISTRATION STATEMENT UNDER<BR>
THE SECURITIES ACT OF 1933</B>
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<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>KIRKLAND&#146;S, INC.</B>
</DIV>

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


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    <TD align="center" valign="top"><B>Tennessee</B><BR>
(State or other jurisdiction of<BR>
incorporation or organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>62-1287151</B><BR>
(I.R.S. Employer Identification No.)</TD>
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<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>805 North Parkway<BR>
Jackson, Tennessee 38305<BR>
(731)&nbsp;668-2444</B><BR>
(Address of principal executive offices)</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>THE EXECUTIVE NONQUALIFIED EXCESS PLAN</B><BR>
(Full title of the plan)</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>President and Chief Executive Officer<BR>
Kirkland&#146;s, Inc.<BR>
805 North Parkway<BR>
Jackson, Tennessee 38305</B><BR>
(Name and address of agent for service)</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>(731)&nbsp;668-2444</B></DIV>

<DIV align="center" style="font-size: 10pt">(Telephone number, including area code, of agent for service)</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 12pt">copies to:<BR>
<B>Robert A. Friedel, Esq.<BR>
Pepper Hamilton LLP<BR>
3000 Two Logan Square<BR>
Eighteenth and Arch Streets<BR>
Philadelphia, Pennsylvania 19103-2799<BR>
(215)&nbsp;981-4000</B></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><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: 12pt"><B>CALCULATION OF REGISTRATION FEE</B></DIV>

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    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
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    <TD>&nbsp;</TD>
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    <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</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">&nbsp;</TD>
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    <TD>&nbsp;</TD>
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    <TD nowrap align="center" colspan="2">Proposed</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">maximum</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&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="2">Amount to be</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">maximum 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>
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    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Amount of</TD>
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    <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="2">registered</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">price per unit(1)</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">offering price(2)</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">registration fee</TD>
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    <TD width="1%" style="border-right: 0px solid #000000">&nbsp;</TD>
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                    <TD style="border-top: 1px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Deferred Compensation Obligations (1)</DIV></TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" style="border-top: 1px solid #000000">5,000,000</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD nowrap align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">100</TD>
    <TD nowrap style="border-top: 1px solid #000000">%</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" style="border-top: 1px solid #000000">5,000,000</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" style="border-top: 1px solid #000000">588.50</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-right: 0px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
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<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0%; margin-left:20px; text-indent:-15px">(1)&nbsp;The deferred compensation obligations to which this Registration Statement relates
arise under The Executive Nonqualified Excess Plan of Kirkland&#146;s, Inc. (the &#147;Plan&#148;) and are
unsecured obligations of Kirkland&#146;s, Inc. (the &#147;Registrant&#148;) and designated affiliates to pay
deferred compensation in the future pursuant to compensation deferral elections made by
participants in the Plan in accordance with the terms of the Plan.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0%; margin-left:20px; text-indent:-15px">(2)&nbsp;Estimated pursuant to rule 457(h) under the Securities Act of 1933, as amended, solely for the
purpose of calculating the registration fee.
</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>





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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 I INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#001">Item&nbsp;1. Plan Information</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;2. Registrant Information and Employee Plan Annual Information</A></TD></TR>
<TR><TD colspan="9"><A HREF="#003">PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;3. Incorporation of Documents by Reference</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;4. Description of Securities</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;5. Interests of Named Experts and Counsel</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#007">Item&nbsp;6. Indemnification of Directors and Officers</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#008">Item&nbsp;7. Exemption From Registration Claimed</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#009">Item&nbsp;8. Exhibits</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#010">Item&nbsp;9. Undertakings</A></TD></TR>
<TR><TD colspan="9"><A HREF="#011"> SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="#012"> EXHIBIT INDEX</A></TD></TR>
<TR><TD colspan="9"><A HREF="g97216exv4w2.txt">EX-4.2  EXECUTIVE NONQUALIFIED AGREEMENT</A></TD></TR>
<TR><TD colspan="9"><A HREF="g97216exv5w1.txt">EX-5.1  OPINION OF BAKER, DONELSON, BEAMAN, CALDWELL & BERKOWTZ, P.C.</A></TD></TR>
<TR><TD colspan="9"><A HREF="g97216exv5w2.txt">EX-5.2  OPINION OF PEPPER HAMILTON LLP</A></TD></TR>
<TR><TD colspan="9"><A HREF="g97216exv23w1.txt">EX-23.1  CONSENT OF PRICEWATERHOUSECOOPERS LLP</A></TD></TR>
</TABLE>
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<DIV align="left"><A NAME="000"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART I<BR>
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B>
</DIV>

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

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;1. Plan Information</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The document(s) containing the information specified in Part&nbsp;I of Form S-8 will be sent or
given to participants in the Plan as specified by Rule&nbsp;428(b)(1) of the Securities Act. Such
documents are not being filed with the Securities and Exchange Commission (the &#147;Commission&#148;), but
constitute, along with the documents incorporated by reference to this Registration Statement, a
prospectus that meets the requirements of Section 10(a) of the Securities Act.
</DIV>

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

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;2. Registrant Information and Employee Plan Annual Information.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant shall furnish, without charge, to each person to whom the prospectus is
delivered, upon the written or oral request of such person, a copy of any and all of the documents
incorporated by reference, other than exhibits to such documents (unless such documents are
specifically incorporated by reference to the information that is incorporated). Requests should
be directed to:
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Reynolds C. Faulkner<BR>
Executive Vice President and Chief Financial Officer<BR>
Kirkland&#146;s, Inc.<BR>
805 North Parkway<BR>
Jackson, Tennessee 38305<BR>
(731)&nbsp;668-2444</B>
</DIV>


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

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<!-- link1 "PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT" -->
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<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART II<BR>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
</DIV>

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<DIV align="left"><A NAME="004"></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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents, which have been filed by the Registrant with the Commission, are
incorporated by reference to this Registration Statement:
</DIV>


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<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="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Annual Report on Form 10-K for the fiscal year ended January&nbsp;29, 2005;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(ii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Quarterly Reports on Form 10-Q for the quarter ended April&nbsp;30, 2005; 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="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(iii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Current Reports on Form 8-K dated March&nbsp;1, 2005, March&nbsp;14, 2005, March&nbsp;18,
2005, April&nbsp;11, 2005, and May&nbsp;16, 2005.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant is not incorporating by reference any Form 8-K through which it furnished,
rather than filed, information with the Commission.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents filed by the Registrant pursuant to Sections&nbsp;13(a), 13(c), 14 or 15(d) of the
Securities Exchange Act of 1934 (the &#147;Exchange Act&#148;) after the date hereof and prior to the filing
of a post-effective amendment indicating that all securities offered pursuant to this Registration
Statement have been sold or deregistering all securities then remaining unsold, shall be deemed to
be incorporated by reference herein and to be a part hereof from the date of filing of such
documents.
</DIV>

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

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;4. Description of Securities.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following description of the deferred compensation obligations of the Registrant under The
Executive Nonqualified Excess Plan and The Executive Nonqualified Excess Plan
Adoption Agreement (together referred to herein as the &#147;Plan&#148;) is qualified by reference to such
documents, which are included as exhibits to this Registration Statement. Capitalized terms used
in this Item&nbsp;4 and not otherwise defined in this Registration Statement shall have the respective
meanings attributed to such terms in the foregoing exhibits.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The deferred compensation obligations incurred by the Registrant under the Plan will
constitute unsecured general obligations of the Registrant to pay the compensation deferred in
accordance with the terms of the Plan and will rank equally with other unsecured and unsubordinated
indebtedness of the Registrant, from time to time outstanding. Because the Registrant has a
subsidiary, the right of the Registrant, and hence the right of creditors of the Registrant
(including Participants in the Plan), to participate in a distribution of the assets of a
subsidiary upon its liquidation or reorganization or otherwise, necessarily is subject to the prior
claims of creditors of the subsidiary, except to the extent that claims of the Registrant itself as
a creditor may be recognized.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Plan is administered by a committee (the &#147;Committee&#148;) of at least three individuals
appointed by the Board of Directors of the Registrant. Under the Plan, the Registrant will provide
eligible Employees and Independent Contractors of the Registrant and Participating Employers (each
an &#147;Employer&#148;) with the opportunity to defer receipt of (i)&nbsp;up to 80% of base salary and (ii)&nbsp;up to
95% of any Service Bonus (together, the &#147;Salary Deferral Credits&#148;). The Registrant may make
matching credits (the &#147;Employer Credits&#148;) to the Deferred Compensation Account of an Active
Participant equal to the
</DIV>


<P align="center" style="font-size: 10pt">-2-
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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">difference between the (i)&nbsp;50% of the first 6% of a Participant&#146;s compensation that is elected
as a Salary Deferral Credit (subject to the same limit on compensation in effect under the
Registrant&#146;s 401(k) plan &#151; presently $210,000), and (ii)&nbsp;the maximum amount of matching
contributions available to a similarly situated participant under the Registrant&#146;s 401(k) plan
(whether or not actually received), determined after application of any limitations or reductions
occasioned by 401(k) and 401(m) non-discrimination tests .
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under the Plan, Salary Deferral Credits and Employer Credits, credited or debited for
deemed investment earnings and losses, and adjusted for payments in accordance with the rules and
elections of the Plan, are credited or debited, as the case may be, to an account for each
Participant (the &#147;Deferred Compensation Account&#148;). A Participant&#146;s Deferred Compensation Account
will be credited with an investment return determined as if the account were invested in one or
more investments funds made available by the Committee. A Participant will elect the investment
funds in which his or her Deferred Compensation Account will be deemed invested. &#091;If a Participant
fails to make an effective election of the investment return to be credited to his or her account,
the Committee will determine the investment return.&#093;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A Participant is fully vested in the portion of his or her Deferred Compensation Account
attributable to Salary Deferral Credits, and all income, gains and losses attributed such Salary
Deferral Credits. A Participant is fully vested in the portion of his or her Deferred Compensation
Account attributable to Employer Credits, and income, gains and losses attributable thereto, upon
the first to occur of the following: (i)&nbsp;death of the Participant; (ii)&nbsp;Disability; (iii)&nbsp;Change in
Control; or (iv)&nbsp;satisfaction of certain vesting requirements, set forth below. These vesting
requirements for Employer Credits are based on Years of Service, such that: (a)&nbsp;for two Years of
Service, 20% of a Participant&#146;s Employer Credits will be vested; (b)&nbsp;for three Years of Service,
40% of a Participant&#146;s Employer Credits will be vested; (c)&nbsp;for four Years of Service, 60% of a
Participant&#146;s Employer Credits will be vested; (d)&nbsp;for five Years of Service, 80% of a
Participant&#146;s Employer Credits will be vested; and (e)&nbsp;for six Years of Service, 100% of a
Participant&#146;s Employer Credits will be vested. If a Participant has less than two Years of
Service, none of his or her Employer Credits will be vested. If any portion of a Participant&#146;s
Deferred Compensation Account is not fully vested upon Separation from Service, the portion of the
account not fully vested will be forfeited.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Plan provides that accounts under the Plan may be distributed upon the occurrence of
certain events. These events (the &#147;Qualifying Distribution Events&#148;) include: Separation from
Service; Disability; death of the Participant; In-Service Withdrawals (with respect to Salary
Deferral and Vested Employer Credits); Education Withdrawals (with respect to Salary Deferral and
Vested Employer Credits); Change in Control; and Unforeseeable Emergencies. A Participant who
seeks a distribution in the event of an Unforeseeable Emergency prior to his or her Separation from
service must make such a request in a writing which sets forth the nature of the financial
hardship, the total amount requested for distribution, and the total amount of expense actually
incurred or to be incurred on account of the financial hardship. If a Participant&#146;s Separation
from Service occurs after the Committee approves such a request, but before a distribution of the
full amount approved, the approval of the request will be null and void and the benefits that the
Participant is entitled to receive pursuant to the Plan will be distributed in accordance with the
Plan&#146;s applicable distribution provisions.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For key employees, the Plan provides that distributions shall be made no earlier than six
months after the date of Separation from Service (or, if earlier, the date of death). If a
Participant dies
</DIV>


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



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">while in Service, the Registrant will pay a benefit to the Participant&#146;s Beneficiary in the
amount equal to the vested balance in the Deferred Compensation Account of the Participant
determined as of the date payments to the Beneficiary commence.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under the Plan, a Participant may generally elect the method of distribution of the vested
balance in the deferred Compensation Account upon the occurrence of a Qualifying Distribution
Event. Participants may elect either of the following methods of distribution: (i)&nbsp;a lump sum
cash payment or (ii)&nbsp;approximately equal installments over a term elected by the Participant upon
entry into the Plan, with term may not exceed ten years. Payment shall commence as soon as
practicable following the Qualifying Distribution Event.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Plan provides that a Participant may elect to withdraw designated amounts (at designated
times) from his or her Deferred Compensation Account and such amounts will be credited to an
In-Service Account for in-service withdrawals. Participants with In-Service Accounts may elect to
receive in-service withdrawals in a lump sum payment or in installments payable over a term not to
exceed five years. An in-service withdrawal may not be made prior to two years following the
establishment of the Participant&#146;s In-Service Account. The Plan also provides that a Participant
may elect to withdraw designated amounts (at designated times) from his or her Deferred
Compensation Account and that such amounts will be credited to an Education Account (or accounts,
in the case of more than one designated student) for education withdrawals. Participants with
Education Accounts may elect to receive education withdrawals in installments payable over a term
not to exceed six years. Notwithstanding the foregoing, if a Participant incurs a Qualifying
Distribution Event prior to the date on which the entire balance of an Education Account or
In-Service Account has been distributed, the balance of such account on the date of the Qualifying
Distribution Event will be distributed to the Participant in the same manner and at the same time
as the Deferred Compensation Account is distributed.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Board may amend any provision of The Executive Nonqualified Excess Plan or
terminate The Executive Nonqualified Excess Plan at any time, but, in no event shall such
amendment or termination reduce the balance in any Participant&#146;s Deferred Compensation Account as
of the date of such amendment or termination, nor shall any such amendment affect the terms and
conditions relating to the payment of such Deferred Compensation Account.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In connection with the Plan, the Registrant has established a rabbi trust (the &#147;Trust&#148;) for
the purpose of setting aside assets of the Registrant distributed thereto for the payment of
benefits under the Plan. The Registrant is obligated to pay all benefits from its general assets
to the extent that such benefits are not paid by the Trust, and the establishment of the Trust
shall not reduce or otherwise affect the Registrant&#146;s continuing liability to pay benefits from
such assets, except that the Registrant&#146;s liability shall be offset by actual benefit payments made
from the Trust.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#091;For the purpose of protecting the Trust from expenses not otherwise enforceable, the
Registrant and the Committee may either jointly or severally enforce the Trust Agreement on behalf
of all persons alleging an interest in the Trust or under the Plan, and no other person may
institute or maintain any action or proceeding against the Trustee or the Trust absent written
authority from the Committee or a judgment of a court of competent jurisdiction that the
Committee&#146;s refusal to authorize such an action or proceeding, constitutes an act of fraudulence or
bad faith.&#093;
</DIV>


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



<!-- link2 "Item&nbsp;5. Interests of Named Experts and Counsel" -->
<DIV align="left"><A NAME="006"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;5. Interests of Named Experts and Counsel.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
</DIV>

<!-- link2 "Item&nbsp;6. Indemnification of Directors and Officers" -->
<DIV align="left"><A NAME="007"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;6. Indemnification of Directors and Officers.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Tennessee Business Corporation Act </U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Tennessee Business Corporation Act (the &#147;TBCA&#148;) sets forth, in Sections&nbsp;48-18-502 through
48-18-508, the circumstances governing the indemnification of directors, officers, employees and
agents of a corporation against liability incurred in the course of their official capacities.
Section&nbsp;48-18-502 of the TBCA provides that a corporation may indemnify any director against
liability incurred in connection with a proceeding if (i)&nbsp;the director acted in good faith, (ii)
the director reasonably believed, in the case of conduct in his or her official capacity with the
corporation, that such conduct was in the corporation&#146;s best interest, or, in all other cases, that
his or her conduct was not opposed to the best interests of the corporation and (iii)&nbsp;in connection
with any criminal proceeding, the director had no reasonable cause to believe that his or her
conduct was unlawful. In actions brought by or in the right of the corporation, however, the TBCA
provides that no indemnification may be made if the director or officer is adjudged to be liable to
the corporation. Similarly, the TBCA prohibits indemnification in connection with any proceeding
charging improper personal benefit to a director, if such director is adjudged liable on the basis
that a personal benefit was improperly received. In cases where the director is wholly successful,
on the merits or otherwise, in the defense of any proceeding instigated because of his or her
status as a director of a corporation, Section&nbsp;48-18-503 of the TBCA mandates that the corporation
indemnify the director against reasonable expenses incurred in the proceeding. Notwithstanding the
foregoing, Section&nbsp;48-18-505 of the TBCA provides that a court of competent jurisdiction, upon
application, may order that a director or officer be indemnified for reasonable expense if, in
consideration of all relevant circumstances, the court determines that such individual is fairly
and reasonably entitled to indemnification, whether or not the standard of conduct set forth above
was met. Officers, employees and agents who are not directors are entitled, pursuant to the
provisions of Section&nbsp;48-18-507 of the TBCA, to the same degree of indemnification afforded to
directors under Sections&nbsp;48-18-503 and 48-18-505.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Charter </U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant&#146;s charter (the &#147;Charter&#148;) provides that the Registrant shall indemnify from
liability and advance expenses to any of its present or former directors or officers to the fullest
extent allowed by the TBCA, as amended from time to time, or any subsequent law, rule or regulation
adopted. Additionally, the Charter provides that none of the Registrant&#146;s directors shall be
personally liable to the Registrant or any of its shareholders for monetary damages for breach of
any fiduciary duty except for liability arising from (i)&nbsp;any breach of a director&#146;s duty of loyalty
to the Registrant or its shareholders, (ii)&nbsp;any acts or omissions not in good faith or which
involve intentional misconduct or a knowing violation of law, (iii)&nbsp;any unlawful distributions or
(iv)&nbsp;receipt of any improper personal benefit.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All of the Registrant&#146;s directors and officers will be covered by insurance policies
maintained by it against some liabilities for actions taken in their capacities as such, including
liabilities under the Securities Act.
</DIV>


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



<!-- link2 "Item&nbsp;7. Exemption From Registration Claimed" -->
<DIV align="left"><A NAME="008"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;7. Exemption From Registration Claimed.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No restricted securities are being reoffered or resold pursuant to this registration
statement.
</DIV>


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



<!-- link2 "Item&nbsp;8. Exhibits" -->
<DIV align="left"><A NAME="009"></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="5%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="85%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Exhibit</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><B>Exhibit</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Number</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Description</B></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">Executive Nonqualified Excess Plan (Exhibit&nbsp;10.19 to the Company&#146;s Annual Report on Form&nbsp;10-K
filed on April&nbsp;14, 2005).</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>
</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">Executive Nonqualified Excess Plan Adoption Agreement.</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>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Baker, Donelson, Bearman, Caldwell &#038; Berkowitz, PC.</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>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Pepper Hamilton LLP.</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>
</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 PricewaterhouseCoopers LLP.</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>
</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 Baker, Donelson, Bearman, Caldwell &#038; Berkowitz, PC. (contained in Exhibit&nbsp;5.1).</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>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Pepper Hamilton LLP (contained in Exhibit&nbsp;5.2).</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>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (contained in the signature pages hereto).</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



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

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">*</TD>
    <TD>&nbsp;</TD>
    <TD>Incorporated by reference.</TD>
</TR>

</TABLE>


<!-- link2 "Item&nbsp;9. Undertakings" -->
<DIV align="left"><A NAME="010"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;9. Undertakings.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned Registrant hereby undertakes:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;To file, during any period in which offers or sales are being made, a post-effective
amendment to this Registration Statement:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;to include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;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. Notwithstanding the foregoing, any increase, decrease in volume of securities offered
(if the total dollar value of securities offered would not exceed that which was registered) and
any deviation from the low or high and of the estimated maximum offering range may be reflected in
the form of a prospectus filed with the Commission pursuant to Rule 424(h) if, in the aggregate,
the changes in volume and price represent no more than a 20&nbsp;percent change in the maximum aggregate
offering price set forth in the &#147;Calculation of Registration Fee&#148; table in the effective
Registration Statement; and
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;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;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">provided, however, that clauses (1)(i) and (1)(ii) do not apply if the information required to be
included in a post-effective amendment by those clauses is contained in periodic reports filed with
or furnished to the Commission by the Registrant pursuant to Section&nbsp;13 or Section 15(d) of the
Exchange Act that are incorporated by reference in the Registration Statement.
</DIV>


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




<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;That, for the purpose 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.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;To remove from registration by means of a post-effective amendment any of the securities
being registered which remain unsold at the termination of the offering.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned Registrant hereby undertakes that, for the 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 that is incorporated by reference in the Registration
Statement 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.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar as indemnification for liabilities arising under the Securities Act may be permitted
to trustees, 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 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 trustee, officer or controlling
person of the Registrant in the successful defense of any action, suit or proceeding) is asserted
by such trustee, 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.
</DIV>


<P align="center" style="font-size: 10pt">-8-
</DIV>

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



<!-- link1 " SIGNATURES" -->
<DIV align="left"><A NAME="011"></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;&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 Jackson, State of Tennessee, on August&nbsp;31, 2005.
</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">KIRKLAND&#146;S, INC.<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/ Jack E. Lewis
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Jack E. Lewis&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">President, Chief Executive Officer and Director<BR>
(Principal Executive Officer)&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

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


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below hereby
constitutes and appoints each of Jack E. Lewis and Reynolds C. Faulkner his true and lawful
attorney-in-fact and agent, with full power of substitution and re-substitution, 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 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
or she might or could do in person, hereby ratifying and confirming all that said attorney-in-fact
and agent or either of them, or their or his substitute or substitutes, may lawfully do or cause to
be done by virtue hereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been
signed below by the following persons in the capacities and on the dates 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="32%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="32%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="32%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" 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 align="center" valign="top" style="border-bottom: 1px solid #000000"><DIV style="margin-left:0px; text-indent:-0px">/s/ Jack E. Lewis
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">President, Chief Executive Officer and
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">August&nbsp;31, 2005</TD>
</TR>
<TR style="font-size: 1px">
    <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>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">Jack E. Lewis
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director(Principal Executive Officer)</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <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>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top" style="border-bottom: 1px solid #000000"><DIV style="margin-left:0px; text-indent:-0px">/s/ Reynolds C. Faulkner
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Executive Vice President, Chief Financial
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">August&nbsp;31, 2005</TD>
</TR>
<TR style="font-size: 1px">
    <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>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">Reynolds C. Faulkner
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Officer and Director (Principal Financial
Officer)</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <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>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top" style="border-bottom: 1px solid #000000"><DIV style="margin-left:0px; text-indent:-0px">/s/ Connie L. Scoggins
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Vice President of Finance and
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">August&nbsp;31, 2005</TD>
</TR>
<TR style="font-size: 1px">
    <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>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">Connie L. Scoggins
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Treasure/Controller (Principal Accounting</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</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">Officer)</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


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</DIV>

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<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="32%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="32%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="32%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" 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 align="center" valign="top">/s/ Robert E. Alderson
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Robert E. Alderson</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Chairman of the Board
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">August 31, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em"><!-- Blank Space -->
    <TD align="right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" valign="top">/s/ Carl Kirkland
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Carl Kirkland</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">August 31, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em"><!-- Blank Space -->
    <TD align="right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" valign="top">/s/ Steven J. Collins
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Steven J. Collins</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">August 31, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em"><!-- Blank Space -->
    <TD align="right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" valign="top">/s/ David Mussafer
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
David Mussafer</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">August 31, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em"><!-- Blank Space -->
    <TD align="right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" valign="top">/s/ R. Wilson Orr, III
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
R. Wilson Orr, III</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">August 31, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em"><!-- Blank Space -->
    <TD align="right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" valign="top">/s/ Ralph Parks
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Ralph Parks</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">August 31, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em"><!-- Blank Space -->
    <TD align="right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" valign="top">/s/ Murray Spain
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Murray Spain</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">August 31, 2005</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


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

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<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="012"></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="5%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="85%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Exhibit</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><B>Exhibit</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Number</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Description</B></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">Executive Nonqualified Excess Plan (Exhibit&nbsp;10.19 to the Company&#146;s Annual Report on Form&nbsp;10-K
filed on April&nbsp;14, 2005).</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>
</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">Executive Nonqualified Excess Plan Adoption Agreement.</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>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Baker, Donelson, Bearman, Caldwell &#038; Berkowitz, PC.</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>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Pepper Hamilton LLP.</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>
</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 PricewaterhouseCoopers LLP.</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>
</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 Baker, Donelson, Bearman, Caldwell &#038; Berkowitz, PC. (contained in Exhibit&nbsp;5.1).</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>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Pepper Hamilton LLP (contained in Exhibit&nbsp;5.2).</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>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (contained in the signature pages hereto).</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 16pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
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<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">*</TD>
    <TD>&nbsp;</TD>
    <TD>Incorporated by reference.</TD>
</TR>

</TABLE>




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

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</HTML>
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KIRKLAND'S, INC.   FORM S-8
Table of Contents
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM S-8
REGISTRATION STATEMENT UNDER
THE SECURITIES ACT OF 1933
KIRKLAND'S, INC.
(Exact name of registrant as specified in charter)
Tennessee
(State or other jurisdiction of
incorporation or organization)
62-1287151
(I.R.S. Employer Identification No.)
805 North Parkway
Jackson, Tennessee 38305
(731) 668-2444
(Address of principal executive offices)
THE EXECUTIVE NONQUALIFIED EXCESS PLAN
(Full title of the plan)
President and Chief Executive Officer
Kirkland's, Inc.
805 North Parkway
Jackson, Tennessee 38305
(Name and address of agent for service)
(731) 668-2444
(Telephone number, including area code, of agent for service)
copies to:
Robert A. Friedel, Esq.
Pepper Hamilton LLP
3000 Two Logan Square
Eighteenth and Arch Streets
Philadelphia, Pennsylvania 19103-2799
(215) 981-4000
CALCULATION OF REGISTRATION FEE
Proposed
Proposed
maximum
Title of securities
Amount to be
maximum offering
aggregate
Amount of
to be registered
registered
price per unit(1)
offering price(2)
registration fee
Deferred Compensation Obligations (1)
$
5,000,000
100
%
$
5,000,000
$
588.50
(1) The deferred compensation obligations to which this Registration Statement relates
arise under The Executive Nonqualified Excess Plan of Kirkland's, Inc. (the "Plan") and are
unsecured obligations of Kirkland's, Inc. (the "Registrant") and designated affiliates to pay
deferred compensation in the future pursuant to compensation deferral elections made by
participants in the Plan in accordance with the terms of the Plan.
(2) Estimated pursuant to rule 457(h) under the Securities Act of 1933, as amended, solely for the
purpose of calculating the registration fee.
TABLE OF CONTENTS
PART I INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Item 1. Plan Information
Item 2. Registrant Information and Employee Plan Annual Information
PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
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
Item 9. Undertakings
SIGNATURES
EXHIBIT INDEX
EX-4.2  EXECUTIVE NONQUALIFIED AGREEMENT
EX-5.1  OPINION OF BAKER, DONELSON, BEAMAN, CALDWELL & BERKOWTZ, P.C.
EX-5.2  OPINION OF PEPPER HAMILTON LLP
EX-23.1  CONSENT OF PRICEWATERHOUSECOOPERS LLP
Table of Contents
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Item 1. Plan Information
The document(s) containing the information specified in Part I of Form S-8 will be sent or
given to participants in the Plan as specified by Rule 428(b)(1) of the Securities Act. Such
documents are not being filed with the Securities and Exchange Commission (the "Commission"), but
constitute, along with the documents incorporated by reference to this Registration Statement, a
prospectus that meets the requirements of Section 10(a) of the Securities Act.
Item 2. Registrant Information and Employee Plan Annual Information.
The Registrant shall furnish, without charge, to each person to whom the prospectus is
delivered, upon the written or oral request of such person, a copy of any and all of the documents
incorporated by reference, other than exhibits to such documents (unless such documents are
specifically incorporated by reference to the information that is incorporated). Requests should
be directed to:
Reynolds C. Faulkner
Executive Vice President and Chief Financial Officer
Kirkland's, Inc.
805 North Parkway
Jackson, Tennessee 38305
(731) 668-2444
Table of Contents
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
The following documents, which have been filed by the Registrant with the Commission, are
incorporated by reference to this Registration Statement:
(i)
Annual Report on Form 10-K for the fiscal year ended January 29, 2005;
(ii)
Quarterly Reports on Form 10-Q for the quarter ended April 30, 2005; and
(iii)
Current Reports on Form 8-K dated March 1, 2005, March 14, 2005, March 18,
2005, April 11, 2005, and May 16, 2005.
The Registrant is not incorporating by reference any Form 8-K through which it furnished,
rather than filed, information with the Commission.
All documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the
Securities Exchange Act of 1934 (the "Exchange Act") after the date hereof and prior to the filing
of a post-effective amendment indicating that all securities offered pursuant to this Registration
Statement have been sold or deregistering all securities then remaining unsold, shall be deemed to
be incorporated by reference herein and to be a part hereof from the date of filing of such
documents.
Item 4. Description of Securities.
The following description of the deferred compensation obligations of the Registrant under The
Executive Nonqualified Excess Plan and The Executive Nonqualified Excess Plan
Adoption Agreement (together referred to herein as the "Plan") is qualified by reference to such
documents, which are included as exhibits to this Registration Statement. Capitalized terms used
in this Item 4 and not otherwise defined in this Registration Statement shall have the respective
meanings attributed to such terms in the foregoing exhibits.
The deferred compensation obligations incurred by the Registrant under the Plan will
constitute unsecured general obligations of the Registrant to pay the compensation deferred in
accordance with the terms of the Plan and will rank equally with other unsecured and unsubordinated
indebtedness of the Registrant, from time to time outstanding. Because the Registrant has a
subsidiary, the right of the Registrant, and hence the right of creditors of the Registrant
(including Participants in the Plan), to participate in a distribution of the assets of a
subsidiary upon its liquidation or reorganization or otherwise, necessarily is subject to the prior
claims of creditors of the subsidiary, except to the extent that claims of the Registrant itself as
a creditor may be recognized.
The Plan is administered by a committee (the "Committee") of at least three individuals
appointed by the Board of Directors of the Registrant. Under the Plan, the Registrant will provide
eligible Employees and Independent Contractors of the Registrant and Participating Employers (each
an "Employer") with the opportunity to defer receipt of (i) up to 80% of base salary and (ii) up to
95% of any Service Bonus (together, the "Salary Deferral Credits"). The Registrant may make
matching credits (the "Employer Credits") to the Deferred Compensation Account of an Active
Participant equal to the
-2-
Table of Contents
difference between the (i) 50% of the first 6% of a Participant's compensation that is elected
as a Salary Deferral Credit (subject to the same limit on compensation in effect under the
Registrant's 401(k) plan — presently $210,000), and (ii) the maximum amount of matching
contributions available to a similarly situated participant under the Registrant's 401(k) plan
(whether or not actually received), determined after application of any limitations or reductions
occasioned by 401(k) and 401(m) non-discrimination tests .
Under the Plan, Salary Deferral Credits and Employer Credits, credited or debited for
deemed investment earnings and losses, and adjusted for payments in accordance with the rules and
elections of the Plan, are credited or debited, as the case may be, to an account for each
Participant (the "Deferred Compensation Account"). A Participant's Deferred Compensation Account
will be credited with an investment return determined as if the account were invested in one or
more investments funds made available by the Committee. A Participant will elect the investment
funds in which his or her Deferred Compensation Account will be deemed invested. [If a Participant
fails to make an effective election of the investment return to be credited to his or her account,
the Committee will determine the investment return.]
A Participant is fully vested in the portion of his or her Deferred Compensation Account
attributable to Salary Deferral Credits, and all income, gains and losses attributed such Salary
Deferral Credits. A Participant is fully vested in the portion of his or her Deferred Compensation
Account attributable to Employer Credits, and income, gains and losses attributable thereto, upon
the first to occur of the following: (i) death of the Participant; (ii) Disability; (iii) Change in
Control; or (iv) satisfaction of certain vesting requirements, set forth below. These vesting
requirements for Employer Credits are based on Years of Service, such that: (a) for two Years of
Service, 20% of a Participant's Employer Credits will be vested; (b) for three Years of Service,
40% of a Participant's Employer Credits will be vested; (c) for four Years of Service, 60% of a
Participant's Employer Credits will be vested; (d) for five Years of Service, 80% of a
Participant's Employer Credits will be vested; and (e) for six Years of Service, 100% of a
Participant's Employer Credits will be vested. If a Participant has less than two Years of
Service, none of his or her Employer Credits will be vested. If any portion of a Participant's
Deferred Compensation Account is not fully vested upon Separation from Service, the portion of the
account not fully vested will be forfeited.
The Plan provides that accounts under the Plan may be distributed upon the occurrence of
certain events. These events (the "Qualifying Distribution Events") include: Separation from
Service; Disability; death of the Participant; In-Service Withdrawals (with respect to Salary
Deferral and Vested Employer Credits); Education Withdrawals (with respect to Salary Deferral and
Vested Employer Credits); Change in Control; and Unforeseeable Emergencies. A Participant who
seeks a distribution in the event of an Unforeseeable Emergency prior to his or her Separation from
service must make such a request in a writing which sets forth the nature of the financial
hardship, the total amount requested for distribution, and the total amount of expense actually
incurred or to be incurred on account of the financial hardship. If a Participant's Separation
from Service occurs after the Committee approves such a request, but before a distribution of the
full amount approved, the approval of the request will be null and void and the benefits that the
Participant is entitled to receive pursuant to the Plan will be distributed in accordance with the
Plan's applicable distribution provisions.
For key employees, the Plan provides that distributions shall be made no earlier than six
months after the date of Separation from Service (or, if earlier, the date of death). If a
Participant dies
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while in Service, the Registrant will pay a benefit to the Participant's Beneficiary in the
amount equal to the vested balance in the Deferred Compensation Account of the Participant
determined as of the date payments to the Beneficiary commence.
Under the Plan, a Participant may generally elect the method of distribution of the vested
balance in the deferred Compensation Account upon the occurrence of a Qualifying Distribution
Event. Participants may elect either of the following methods of distribution: (i) a lump sum
cash payment or (ii) approximately equal installments over a term elected by the Participant upon
entry into the Plan, with term may not exceed ten years. Payment shall commence as soon as
practicable following the Qualifying Distribution Event.
The Plan provides that a Participant may elect to withdraw designated amounts (at designated
times) from his or her Deferred Compensation Account and such amounts will be credited to an
In-Service Account for in-service withdrawals. Participants with In-Service Accounts may elect to
receive in-service withdrawals in a lump sum payment or in installments payable over a term not to
exceed five years. An in-service withdrawal may not be made prior to two years following the
establishment of the Participant's In-Service Account. The Plan also provides that a Participant
may elect to withdraw designated amounts (at designated times) from his or her Deferred
Compensation Account and that such amounts will be credited to an Education Account (or accounts,
in the case of more than one designated student) for education withdrawals. Participants with
Education Accounts may elect to receive education withdrawals in installments payable over a term
not to exceed six years. Notwithstanding the foregoing, if a Participant incurs a Qualifying
Distribution Event prior to the date on which the entire balance of an Education Account or
In-Service Account has been distributed, the balance of such account on the date of the Qualifying
Distribution Event will be distributed to the Participant in the same manner and at the same time
as the Deferred Compensation Account is distributed.
The Board may amend any provision of The Executive Nonqualified Excess Plan or
terminate The Executive Nonqualified Excess Plan at any time, but, in no event shall such
amendment or termination reduce the balance in any Participant's Deferred Compensation Account as
of the date of such amendment or termination, nor shall any such amendment affect the terms and
conditions relating to the payment of such Deferred Compensation Account.
In connection with the Plan, the Registrant has established a rabbi trust (the "Trust") for
the purpose of setting aside assets of the Registrant distributed thereto for the payment of
benefits under the Plan. The Registrant is obligated to pay all benefits from its general assets
to the extent that such benefits are not paid by the Trust, and the establishment of the Trust
shall not reduce or otherwise affect the Registrant's continuing liability to pay benefits from
such assets, except that the Registrant's liability shall be offset by actual benefit payments made
from the Trust.
[For the purpose of protecting the Trust from expenses not otherwise enforceable, the
Registrant and the Committee may either jointly or severally enforce the Trust Agreement on behalf
of all persons alleging an interest in the Trust or under the Plan, and no other person may
institute or maintain any action or proceeding against the Trustee or the Trust absent written
authority from the Committee or a judgment of a court of competent jurisdiction that the
Committee's refusal to authorize such an action or proceeding, constitutes an act of fraudulence or
bad faith.]
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Item 5. Interests of Named Experts and Counsel.
Not applicable.
Item 6. Indemnification of Directors and Officers.
Tennessee Business Corporation Act
The Tennessee Business Corporation Act (the "TBCA") sets forth, in Sections 48-18-502 through
48-18-508, the circumstances governing the indemnification of directors, officers, employees and
agents of a corporation against liability incurred in the course of their official capacities.
Section 48-18-502 of the TBCA provides that a corporation may indemnify any director against
liability incurred in connection with a proceeding if (i) the director acted in good faith, (ii)
the director reasonably believed, in the case of conduct in his or her official capacity with the
corporation, that such conduct was in the corporation's best interest, or, in all other cases, that
his or her conduct was not opposed to the best interests of the corporation and (iii) in connection
with any criminal proceeding, the director had no reasonable cause to believe that his or her
conduct was unlawful. In actions brought by or in the right of the corporation, however, the TBCA
provides that no indemnification may be made if the director or officer is adjudged to be liable to
the corporation. Similarly, the TBCA prohibits indemnification in connection with any proceeding
charging improper personal benefit to a director, if such director is adjudged liable on the basis
that a personal benefit was improperly received. In cases where the director is wholly successful,
on the merits or otherwise, in the defense of any proceeding instigated because of his or her
status as a director of a corporation, Section 48-18-503 of the TBCA mandates that the corporation
indemnify the director against reasonable expenses incurred in the proceeding. Notwithstanding the
foregoing, Section 48-18-505 of the TBCA provides that a court of competent jurisdiction, upon
application, may order that a director or officer be indemnified for reasonable expense if, in
consideration of all relevant circumstances, the court determines that such individual is fairly
and reasonably entitled to indemnification, whether or not the standard of conduct set forth above
was met. Officers, employees and agents who are not directors are entitled, pursuant to the
provisions of Section 48-18-507 of the TBCA, to the same degree of indemnification afforded to
directors under Sections 48-18-503 and 48-18-505.
Charter
The Registrant's charter (the "Charter") provides that the Registrant shall indemnify from
liability and advance expenses to any of its present or former directors or officers to the fullest
extent allowed by the TBCA, as amended from time to time, or any subsequent law, rule or regulation
adopted. Additionally, the Charter provides that none of the Registrant's directors shall be
personally liable to the Registrant or any of its shareholders for monetary damages for breach of
any fiduciary duty except for liability arising from (i) any breach of a director's duty of loyalty
to the Registrant or its shareholders, (ii) any acts or omissions not in good faith or which
involve intentional misconduct or a knowing violation of law, (iii) any unlawful distributions or
(iv) receipt of any improper personal benefit.
All of the Registrant's directors and officers will be covered by insurance policies
maintained by it against some liabilities for actions taken in their capacities as such, including
liabilities under the Securities Act.
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Item 7. Exemption From Registration Claimed.
No restricted securities are being reoffered or resold pursuant to this registration
statement.
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Item 8. Exhibits.
Exhibit
Exhibit
Number
Description
4.1*
Executive Nonqualified Excess Plan (Exhibit 10.19 to the Company's Annual Report on Form 10-K
filed on April 14, 2005).
4.2
Executive Nonqualified Excess Plan Adoption Agreement.
5.1
Opinion of Baker, Donelson, Bearman, Caldwell & Berkowitz, PC.
5.2
Opinion of Pepper Hamilton LLP.
23.1
Consent of PricewaterhouseCoopers LLP.
23.2
Consent of Baker, Donelson, Bearman, Caldwell & Berkowitz, PC. (contained in Exhibit 5.1).
23.3
Consent of Pepper Hamilton LLP (contained in Exhibit 5.2).
24.1
Power of Attorney (contained in the signature pages hereto).
*
Incorporated by reference.
Item 9. Undertakings.
The undersigned Registrant hereby undertakes:
(1) 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;
(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. Notwithstanding the foregoing, any increase, decrease in volume of securities offered
(if the total dollar value of securities offered would not exceed that which was registered) and
any deviation from the low or high and of the estimated maximum offering range may be reflected in
the form of a prospectus filed with the Commission pursuant to Rule 424(h) if, in the aggregate,
the changes in volume and price represent no more than a 20 percent change in the maximum aggregate
offering price set forth in the "Calculation of Registration Fee" table in the effective
Registration Statement; and
(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 clauses (1)(i) and (1)(ii) do not apply if the information required to be
included in a post-effective amendment by those clauses is contained in periodic reports filed with
or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the
Exchange Act that are incorporated by reference in the Registration Statement.
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(2) That, for the purpose 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.
(3) To remove from registration by means of a post-effective amendment any of the securities
being registered which remain unsold at the termination of the offering.
The undersigned Registrant hereby undertakes that, for the 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 that is incorporated by reference in the Registration
Statement 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.
Insofar as indemnification for liabilities arising under the Securities Act may be permitted
to trustees, 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 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 trustee, officer or controlling
person of the Registrant in the successful defense of any action, suit or proceeding) is asserted
by such trustee, 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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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 Jackson, State of Tennessee, on August 31, 2005.
KIRKLAND'S, INC.
By:
/s/ Jack E. Lewis
Jack E. Lewis
President, Chief Executive Officer and Director
(Principal Executive Officer)
POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below hereby
constitutes and appoints each of Jack E. Lewis and Reynolds C. Faulkner his true and lawful
attorney-in-fact and agent, with full power of substitution and re-substitution, 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 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
or she might or could do in person, hereby ratifying and confirming all that said attorney-in-fact
and agent or either of them, or their or his substitute or substitutes, may lawfully do or cause to
be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been
signed below by the following persons in the capacities and on the dates indicated.
Signature
Title
Date
/s/ Jack E. Lewis
President, Chief Executive Officer and
August 31, 2005
Jack E. Lewis
Director(Principal Executive Officer)
/s/ Reynolds C. Faulkner
Executive Vice President, Chief Financial
August 31, 2005
Reynolds C. Faulkner
Officer and Director (Principal Financial
Officer)
/s/ Connie L. Scoggins
Vice President of Finance and
August 31, 2005
Connie L. Scoggins
Treasure/Controller (Principal Accounting
Officer)
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Signature
Title
Date
/s/ Robert E. Alderson
Robert E. Alderson
Chairman of the Board
August 31, 2005
/s/ Carl Kirkland
Carl Kirkland
Director
August 31, 2005
/s/ Steven J. Collins
Steven J. Collins
Director
August 31, 2005
/s/ David Mussafer
David Mussafer
Director
August 31, 2005
/s/ R. Wilson Orr, III
R. Wilson Orr, III
Director
August 31, 2005
/s/ Ralph Parks
Ralph Parks
Director
August 31, 2005
/s/ Murray Spain
Murray Spain
Director
August 31, 2005
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EXHIBIT INDEX
Exhibit
Exhibit
Number
Description
4.1*
Executive Nonqualified Excess Plan (Exhibit 10.19 to the Company's Annual Report on Form 10-K
filed on April 14, 2005).
4.2
Executive Nonqualified Excess Plan Adoption Agreement.
5.1
Opinion of Baker, Donelson, Bearman, Caldwell & Berkowitz, PC.
5.2
Opinion of Pepper Hamilton LLP.
23.1
Consent of PricewaterhouseCoopers LLP.
23.2
Consent of Baker, Donelson, Bearman, Caldwell & Berkowitz, PC. (contained in Exhibit 5.1).
23.3
Consent of Pepper Hamilton LLP (contained in Exhibit 5.2).
24.1
Power of Attorney (contained in the signature pages hereto).
*
Incorporated by reference.