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<p><font size="2" face="Times New Roman"><b>As Filed with the Securities and Exchange Commission on October 2, 2006</b></font></p>
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<font size="2" face="Times New Roman"><b>Registration No.&nbsp;333-</b></font></p>

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<font size="5" face="Times New Roman"><b>SECURITIES AND EXCHANGE COMMISSION<br> </b></font>
<font size="3"><b>WASHINGTON, D.C. 20549</b></font></p>

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<font size="5" face="Times New Roman"><b>FORM S-8</b></font></p>
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<font size="3" face="Times New Roman"><b>REGISTRATION STATEMENT<br> Under<br> THE SECURITIES ACT OF 1933</b></font></p>

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<font size="6" face="Times New Roman"><b>CHINA BAK   BATTERY, INC.</b></font></p>  </td>
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<font size="2" face="Times New Roman"><i>(Exact   name of Registrant as specified in its charter)</i></font></p>  </td>
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<font size="2" face="Times New Roman"><b>Nevada</b></font></p>  </td>
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<font size="2" face="Times New Roman"><b>88-0442833</b></font></p>  </td>
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  <p  align="center"><font size="2" face="Times New Roman"><i>(State   or other jurisdiction of incorporation or organization)</i></font></p>  </td>
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  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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<font size="2" face="Times New Roman"><i>(I.R.S.   Employer Identification No.)</i></font></p>  </td>
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<font size="2" face="Times New Roman"><b>BAK Industrial Park, No. 1 BAK Street<br> Kuichong Town, Longgang District<br> Shenzhen&#160;&#160; 518119<br> People&#146;s Republic of China<br> (86-755) 8977-0093<br> </b><i>(Address and telephone number of principal executive offices)</i></font></p>

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<p  align="center">
<font size="2" face="Times New Roman"><b>Copy to:<br>
Louis A. Bevilacqua, Esq.<br> </b><b>Thomas M. Shoesmith, Esq.<br> Joseph R.
Tiano, Jr., Esq.<br> Thelen Reid &amp; Priest LLP<br> 701 8th Street, N.W.<br>
Washington, D.C.&#160; 20001<br> (202) 508-4000</b></font><BR>
<font size="2" face="Times New Roman"><i>(Name and address, including zip code, and telephone<br> number, including area code, of agent for service)</i></font></p>

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<BR>
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<font size="2" face="Times New Roman"><b>CHINA BAK BATTERY, INC. </b><b>&#160;2005</b> <b>Stock Option Plan<br> </b><i>(Full title of the Plan)</i></font></p>
<p align="center">
<font size="2" face="Times New Roman"><b>CALCULATION OF REGISTRATION FEE</b></font></p>
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<font size="1" face="Times New Roman"><b>Title of   Securities to be<br>   Registered</b></font></p>  </td>
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<font size="1" face="Times New Roman"><b>Amount of<br>   Shares to be<br>   Registered (1)</b></font></p>  </td>
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<font size="1" face="Times New Roman"><b>Proposed   Maximum<br>   Offering Price Per<br>   Share (2)</b></font></p>  </td>
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<font size="1" face="Times New Roman"><b>Proposed   Maximum<br>   Aggregate Offering<br>   Price (2)</b></font></p>  </td>
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<font size="1" face="Times New Roman"><b>Amount of<br>   Registration Fee</b></font></p>  </td>
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  </td>
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  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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  </td>
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  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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  <p style="margin-left:1em; text-indent:-1em"><font size="2" face="Times New Roman">Common Stock, $0.001 par value per share</font></p>  </td>
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<font size="2" face="Times New Roman">4,000,000</font></p>  </td>
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<font size="2" face="Times New Roman">[$5.405]</font></p>  </td>
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  <p  align=right><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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<font size="2" face="Times New Roman">[21,620,000]</font></p>  </td>
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  <p  align=right><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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<font size="2" face="Times New Roman">[$2,314.00]</font></p>  </td>
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  <p><font size="2" face="Times New Roman">(1)</font></p>  </td>
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<font size="2" face="Times New Roman">
Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the
&#147;Securities Act&#148;), this registration statement shall also cover any
additional securities that become issuable by reason of any stock dividend,
stock split, recapitalization or other similar transaction.</font></p> </td>
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<font size="2" face="Times New Roman">(2)</font></p>  </td>
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Estimated solely for the purpose of calculating the registration fee pursuant to
Rule&nbsp;457(c) and Rule 457(h) of the Securities Act for the 4,000,000 shares
registered hereunder (based on the average high and low prices per share of the
Registrant&#146;s Common Stock on the Nasdaq Global Market as of September 26,
2006).</font></p> </td>
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<p>
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Proposed sales to take place as soon after the effective date of the
Registration Statement as options or other rights granted under the Plan are
exercised.</font></p>

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<p  align="center">
<font size="2" face="Times New Roman"><b>PART II</b></font></p>
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<font size="2" face="Times New Roman"><b>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</b></font></p>
<p>
<font size="2" face="Times New Roman"><b>ITEM 3.&#160; INCORPORATION OF DOCUMENTS BY REFERENCE.</b></font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents, which the Registrant previously filed with the Securities and Exchange Commission (the &#147;SEC&#148;), are incorporated by reference in this Registration Statement:</font></p>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="2" face="Times New Roman">(a)<i>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</i>the   Registrant&#146;s Annual Report on Form 10-KSB for the fiscal year ended   September 30, 2005, filed with the SEC on December 30, 2005, as amended on   January 31, 2006, February 2, 2006, and August 22, 2006 (Commission File No.   000-49712);</font></p>  </td>
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  <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="2" face="Times New Roman">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the Registrant&#146;s   Quarterly Report on Form 10-QSB for the quarter ended December 31, 2005,   filed with the SEC on February 9, 2006, as amended on February 17, 2006,   February 22, 2006, March 29, 2006, and August 22, 2006 (Commission File No.   000-49712);</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="2" face="Times New Roman">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the Registrant&#146;s   Quarterly Report on Form 10-Q for the quarter ended March 31, 2006, filed   with the SEC on May 10, 2006, as amended on August 22, 2006 (Commission File   No. 000-49712), and the Registrant&#146;s Quarterly Report on Form 10-Q for the   quarter ended June 30, 2006, filed with the SEC on August 22, 2006   (Commission File No. 001-32898);</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="2" face="Times New Roman">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the Registrant&#146;s   Current Reports on Form 8-K,&#160; filed   with the SEC on January 3, 2006, January 18, 2006, February 3, 2006, February   10, 2006, February 16, 2006, February 21, 2006, March 29, 2006, May 11, 2006,   May 19, 2006, June 6, 2006, August 4, 2006, August 4, 2006, August 16, 2006   (Form 8-K/A), August 21, 2006, August 23, 2006, August 28, 2006, and   September 19, 2006; and</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="2" face="Times New Roman">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The   description of the Registrant&#146;s Common Stock, $0.001 par value, set forth   under the caption &#147;Description of Securities&#148; in the Registrant&#146;s registration   statement on Form 8-A12B, dated June 6, 2006.</font></p>  </td>
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<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, all documents we filed pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act after the date of this Registration Statement and prior to the filing of a post-effective amendment that indicates that all securities offered have been sold or that deregisters all securities then remaining unsold, are incorporated by reference in this Registration Statement and are a part hereof from the date of filing such documents.&#160; </font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</font></p>
<p>
<font size="2" face="Times New Roman"><b>ITEM 4.&#160; DESCRIPTION OF SECURITIES.</b></font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable. </font></p>
<p>
<font size="2" face="Times New Roman"><b>ITEM 5.&#160; INTERESTS OF NAMED EXPERTS AND COUNSEL.</b></font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable. </font></p>
<p  align="center">
<font size="2" face="Times New Roman">2</font></p>

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<p>
<font size="2" face="Times New Roman"><b>ITEM 6.&#160; INDEMNIFICATION OF DIRECTORS AND OFFICERS.</b></font></p>

<p><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under Sections 78.751 and 78.752 of the Nevada Revised Statutes, the Company has broad powers to indemnify and insure its directors and officers against liabilities they may incur in their capacities as such.&#160; The Company&#146;s Amended and Restated Bylaws implement the indemnification and insurance provisions permitted by Chapter 78 of the Nevada Revised Statutes by providing that:</font></p>
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<font size="2" face="Times New Roman">&#149;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company must indemnify its   directors to the fullest extent permitted by Chapter 78 of the Nevada Revised   Statutes and may, if and to the extent authorized by its board of directors,   so indemnify its officers and any other person whom the Company has power to   indemnify against liability, reasonable expense or other matter whatsoever.</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="2" face="Times New Roman">&#149;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company may at the discretion of   its board of director purchase and maintain insurance on behalf of the   Company and any person whom the Company has power to indemnify pursuant to   law, the Company&#146;s articles of incorporation, bylaws or otherwise.</font></p>  </td>
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<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;These indemnification provisions may be sufficiently broad to permit indemnification of the Company&#146;s directors and officers for liabilities (including reimbursement of expenses incurred) arising under the Securities Act.&#160; The Company also has entered into indemnification agreements with its executive officers and directors and provided indemnity insurance pursuant to which directors and officers are indemnified or insured against liability or loss under certain circumstances that may include liability, or related loss under the Securities Act and the Exchange Act.&#160; Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers, or persons controlling the Company pursuant to the foregoing provisions, the Company has been informed that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities
Act and is therefore unenforceable.</font></p>

<p><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The indemnity provisions may discourage stockholders from bringing a lawsuit against the Company&#146;s directors for breach of their fiduciary duty.&#160; These provisions may also have the effect of reducing the likelihood of derivative litigation against directors and officers, even though such an action, if successful, might otherwise benefit the Company and its stockholders.&#160; Furthermore, a stockholder&#146;s investment may be adversely affected to the extent the Company pays the costs of settlement and damage awards against directors and officers pursuant to these indemnification provisions.&#160; The Company believes that these provisions, the indemnification agreements and the insurance are necessary to attract and retain talented and experienced directors and officers.</font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At present, there is no pending litigation or proceeding involving any of the Company&#146;s directors or officers where indemnification will be required or permitted.&#160; The Company is not aware of any threatened litigation or proceeding that might result in a claim for such indemnification.</font></p>
<p>
<font size="2" face="Times New Roman"><b>ITEM 7.&#160; EXEMPTION FROM REGISTRATION CLAIMED.</b></font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable. </font></p>
<p  align="center">
<font size="2" face="Times New Roman">3</font></p>

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<p>
<font size="2" face="Times New Roman"><b>ITEM 8.&#160; EXHIBITS.</b></font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following is a list of exhibits filed as part of this Registration Statement, which are incorporated herein:</font></p>
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<font size="1" face="Times New Roman"><b>Exhibit   Number</b></font></p>  </td>
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  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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<font size="1" face="Times New Roman"><b>Document</b></font></p>  </td>
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  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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  <p><font size="2" face="Times New Roman">5</font></p>  </td>
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  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="2" face="Times New Roman">Opinion of Thelen Reid &amp; Priest LLP</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p>
<font size="2" face="Times New Roman">10.1</font></p>  </td>
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  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p>
<font size="2" face="Times New Roman">China BAK Battery, Inc. 2005 Stock Option Plan   (incorporated by reference to Exhibit 10.1 of the Registrant&#146;s Quarterly   Report on Form 10-Q, filed&nbsp;on August 22, 2006)</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p>
<font size="2" face="Times New Roman">23.1</font></p>  </td>
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  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p>
<font size="2" face="Times New Roman">Consent of KPMG</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p><font size="2" face="Times New Roman">23.2</font></p>  </td>
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  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Consent of Thelen Reid &amp; Priest, LLP, included   in Exhibit 5</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">24</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Power of Attorney (included in the signature page of   this Registration Statement)</font></p>  </td>
 </tr>
</table>

<p>
<font size="2" face="Times New Roman"><b>ITEM 9.&#160; UNDERTAKINGS.</b></font></p>
<p>
<font size="2" face="Times New Roman">(A)&#160;&#160; The undersigned Registrant hereby undertakes:</font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</font></p>
<table align="center"  border="0" style="border-collapse:collapse" cellspacing="0"  cellpadding="0"  width="100%">

 <tr>
  <td width="5%" valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td width="95%" valign="top">
  <p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;To   include any prospectus required by Section&nbsp;10(a)(3) of the Securities   Act of 1933;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;&nbsp;To   reflect in the prospectus any facts or events arising after the effective   date of this 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 this Registration   Statement. Notwithstanding the foregoing, any increase or 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   prospectus filed with the SEC pursuant to Rule&nbsp;424(b) if, in the   aggregate, the changes in volume and price represent no more than   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;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;&nbsp;To   include any additional or changed material information with respect to the   plan of distribution not previously disclosed in this Registration Statement;</font></p>  </td>
 </tr>
</table>

<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<i>provided, however</i>, that the undertakings set forth in paragraphs (a)(1)(i)&nbsp;and (a)(1)(ii)&nbsp;above do not apply if the Registration Statement is on Form&nbsp;S-3, Form&nbsp;S-8 or Form&nbsp;F-3, and the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the SEC by the Registrant pursuant to Section&nbsp;13 or 15(d) of the Exchange Act of 1934 that are incorporated by reference in this Registration Statement.</font></p>

<p><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;That, for the purpose of determining any liability under the Securities Act of 1933, 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 <i>bona fide</i> offering thereof.</font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;&nbsp;&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.</font></p>
<p  align="center">
<font size="2" face="Times New Roman">4</font></p>

<hr size="1" width="100%" noshade color=black>
<div style="page-break-before:always"></div>
<PAGE>
<br>

<p>
<font size="2" face="Times New Roman">(B)&nbsp;&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&nbsp;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&nbsp;15(d) of the Exchange Act) that is incorporated by reference in this 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.</font></p>
<p>
<font size="2" face="Times New Roman">(C)&nbsp;&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 SEC such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.&#160; 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.</font></p>

<p  align="center"><font size="2" face="Times New Roman">5</font></p>

<hr size="1" width="100%" noshade color=black>
<div style="page-break-before:always"></div>
<PAGE>
<br>

<p  align="center">
<font size="2" face="Times New Roman"><b>SIGNATURES</b></font></p>
<p>
<font size="2" face="Times New Roman">&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&nbsp;S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Shenzhen, China on this 2<sup>nd</sup> day of October, 2006.</font></p>
<table align="center"  border="0" style="border-collapse:collapse" cellspacing="0"  cellpadding="0"  width="100%">

 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  colspan="2" valign="bottom">
  <p>
<font size="2" face="Times New Roman">CHINA BAK BATTERY, INC.</font></p>  </td>
 </tr>
 <tr>
  <td width="60%" valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td width="5%" valign="bottom">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td width="35%" valign="bottom">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="bottom">
  <p>
<font size="2" face="Times New Roman">By:</font></p>  </td>
  <td  valign="bottom">
  <p>
<font size="2" face="Times New Roman">/s/ Xiangqian Li</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="bottom">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="bottom">
  <hr size="1" width="100%" noshade color=black>

  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="bottom">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="bottom">
  <p>
<font size="2" face="Times New Roman">Xiangqian Li</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="bottom">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="bottom">
  <p>
<font size="2" face="Times New Roman">Director, Chairman of the Board, President<br>   and Chief Executive Officer</font></p>  </td>
 </tr>
</table>

<p  align="center">
<font size="2" face="Times New Roman"><b>POWER OF ATTORNEY</b></font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each person whose signature appears below constitutes and appoints Xiangqian Li and Yongbin Han, and each or any of them, his true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for him and in his name, place and stead in any and all capacities, to sign any and all amendments (including post-effective amendments) and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them, or their or his substitute or substitutes, may lawfully do or cause to be done by virtue
hereof.</font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act, this Registration Statement has been signed by the following persons in the capacities indicated on October 2, 2006.</font></p>
<table align="center"  border="0" style="border-collapse:collapse" cellspacing="0"  cellpadding="0"  width="100%">

 <tr>
  <td width="60%" valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td width="5%" valign="top">
  <p>
<font size="2" face="Times New Roman">By:</font></p>  </td>
  <td width="35%" valign="top">
  <p>
<font size="2" face="Times New Roman">/s/ Xiangqian Li</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <hr size="1" width="100%" noshade color=black>

  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Xiangqian Li</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Director, Chairman of the Board, President<br>   and Chief Executive Officer</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">By:</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">/s/ Yongbin Han</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <hr size="1" width="100%" noshade color=black>

  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Yongbin Han</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Chief Financial Officer, Secretary and Treasurer</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">By:</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">/s/ Huanyu Mao</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <hr size="1" width="100%" noshade color=black>

  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Huanyu Mao</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Director, Chief Operating Officer and<br>   Chief Technology Officer</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">By:</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">/s/ Richard B.   Goodner</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <hr size="1" width="100%" noshade color=black>

  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Richard B. Goodner</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Director</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">By:</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">/s/ Joseph R.   Mannes</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <hr size="1" width="100%" noshade color=black>

  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Joseph R. Mannes</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Director</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">By:</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">/s/ Jay J. Shi</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <hr size="1" width="100%" noshade color=black>

  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Jay J. Shi</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Director</font></p>  </td>
 </tr>
</table>

<p  align="center">
<font size="2" face="Times New Roman">6</font></p>
<hr size="1" width="100%" noshade color=black>
<div style="page-break-before:always"></div>
<PAGE>
<br>

<p  align="center">
<font size="2" face="Times New Roman"><b>Index to Exhibits</b></font></p>

<table align="center"  border="0" style="border-collapse:collapse" cellspacing="0"  cellpadding="0"  width="100%">

 <tr>
  <td width="10%" valign="top">
  <p>
<font size="1" face="Times New Roman"><b>Exhibit Number</b></font></p>  </td>
  <td width="5%" valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td width="85%" valign="top">
  <p>
<font size="1" face="Times New Roman"><b>Document</b></font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <hr size="1" width="100%" noshade color=black>

  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <hr size="1" width="100%" noshade color=black>

  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p><font size="2" face="Times New Roman">5</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Opinion of Thelen Reid &amp; Priest LLP</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">10.1</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">China BAK Battery, Inc. 2005 Stock Option Plan   (incorporated by reference to Exhibit 10.1 of the Registrant&#146;s Quarterly   Report on Form 10-Q, filed&nbsp;on August 22, 2006)</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">23.1</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Consent of KPMG</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">23.2</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Consent of Thelen Reid &amp; Priest, LLP, included   in Exhibit 5</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">24</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Power of Attorney (included in the signature page of   this Registration Statement)</font></p>  </td>
 </tr>
</table>

<p  align="center">
<font size="2" face="Times New Roman">7</font></p>
<hr size="1" width="100%" noshade color=black>


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[{"type": "S-8", "sequence": "1", "filename": "cb7380.htm", "description": "FORM S-8", "secsgml_size_bytes": 46560}]
{"company-data": {"conformed-name": "CHINA BAK BATTERY INC", "cik": "0001117171", "assigned-sic": "3690", "irs-number": "880442833", "state-of-incorporation": "NV", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-137747", "film-number": "061121521"}, "business-address": {"street1": "BAK INDUSTRIAL PARK, NO. 1 BAK STREET", "street2": "KUICHONG TOWN, LONGGANG DISTRICT", "city": "SHENZHEN PEOPLE", "state": "F4", "zip": "518119", "phone": "86-755-8977-0093"}, "mail-address": {"street1": "BAK INDUSTRIAL PARK, NO. 1 BAK STREET", "street2": "KUICHONG TOWN, LONGGANG DISTRICT", "city": "SHENZHEN PEOPLE", "state": "F4", "zip": "518119"}, "former-company": {"former-conformed-name": "MEDINA COFFEE INC", "date-changed": "20000626"}}
As Filed with the Securities and Exchange Commission on October 2, 2006
Registration No. 333-
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
Under
THE SECURITIES ACT OF 1933
CHINA BAK   BATTERY, INC.
(Exact   name of Registrant as specified in its charter)
Nevada
88-0442833
(State   or other jurisdiction of incorporation or organization)
(I.R.S.   Employer Identification No.)
BAK Industrial Park, No. 1 BAK Street
Kuichong Town, Longgang District
Shenzhen   518119
People's Republic of China
(86-755) 8977-0093
(Address and telephone number of principal executive offices)
Copy to:
Louis A. Bevilacqua, Esq.
Thomas M. Shoesmith, Esq.
Joseph R.
Tiano, Jr., Esq.
Thelen Reid & Priest LLP
701 8th Street, N.W.
Washington, D.C.  20001
(202) 508-4000
(Name and address, including zip code, and telephone
number, including area code, of agent for service)
CHINA BAK BATTERY, INC.
2005
Stock Option Plan
(Full title of the Plan)
CALCULATION OF REGISTRATION FEE
Title of   Securities to be
Registered
Amount of
Shares to be
Registered (1)
Proposed   Maximum
Offering Price Per
Share (2)
Proposed   Maximum
Aggregate Offering
Price (2)
Amount of
Registration Fee
Common Stock, $0.001 par value per share
4,000,000
[$5.405]
[21,620,000]
[$2,314.00]
(1)
Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the
"Securities Act"), this registration statement shall also cover any
additional securities that become issuable by reason of any stock dividend,
stock split, recapitalization or other similar transaction.
(2)
Estimated solely for the purpose of calculating the registration fee pursuant to
Rule 457(c) and Rule 457(h) of the Securities Act for the 4,000,000 shares
registered hereunder (based on the average high and low prices per share of the
Registrant's Common Stock on the Nasdaq Global Market as of September 26,
2006).
Proposed sales to take place as soon after the effective date of the
Registration Statement as options or other rights granted under the Plan are
exercised.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM 3.  INCORPORATION OF DOCUMENTS BY REFERENCE.
The following documents, which the Registrant previously filed with the Securities and Exchange Commission (the "SEC"), are incorporated by reference in this Registration Statement:
(a)
the   Registrant's Annual Report on Form 10-KSB for the fiscal year ended   September 30, 2005, filed with the SEC on December 30, 2005, as amended on   January 31, 2006, February 2, 2006, and August 22, 2006 (Commission File No.   000-49712);
(b)     the Registrant's   Quarterly Report on Form 10-QSB for the quarter ended December 31, 2005,   filed with the SEC on February 9, 2006, as amended on February 17, 2006,   February 22, 2006, March 29, 2006, and August 22, 2006 (Commission File No.   000-49712);
(c)     the Registrant's   Quarterly Report on Form 10-Q for the quarter ended March 31, 2006, filed   with the SEC on May 10, 2006, as amended on August 22, 2006 (Commission File   No. 000-49712), and the Registrant's Quarterly Report on Form 10-Q for the   quarter ended June 30, 2006, filed with the SEC on August 22, 2006   (Commission File No. 001-32898);
(d)     the Registrant's   Current Reports on Form 8-K,  filed   with the SEC on January 3, 2006, January 18, 2006, February 3, 2006, February   10, 2006, February 16, 2006, February 21, 2006, March 29, 2006, May 11, 2006,   May 19, 2006, June 6, 2006, August 4, 2006, August 4, 2006, August 16, 2006   (Form 8-K/A), August 21, 2006, August 23, 2006, August 28, 2006, and   September 19, 2006; and
(e)     The   description of the Registrant's Common Stock, $0.001 par value, set forth   under the caption "Description of Securities" in the Registrant's registration   statement on Form 8-A12B, dated June 6, 2006.
In addition, all documents we filed pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act after the date of this Registration Statement and prior to the filing of a post-effective amendment that indicates that all securities offered have been sold or that deregisters all securities then remaining unsold, are incorporated by reference in this Registration Statement and are a part hereof from the date of filing such documents.
Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
ITEM 4.  DESCRIPTION OF SECURITIES.
Not applicable.
ITEM 5.  INTERESTS OF NAMED EXPERTS AND COUNSEL.
Not applicable.
2
ITEM 6.  INDEMNIFICATION OF DIRECTORS AND OFFICERS.
Under Sections 78.751 and 78.752 of the Nevada Revised Statutes, the Company has broad powers to indemnify and insure its directors and officers against liabilities they may incur in their capacities as such.  The Company's Amended and Restated Bylaws implement the indemnification and insurance provisions permitted by Chapter 78 of the Nevada Revised Statutes by providing that:
•     The Company must indemnify its   directors to the fullest extent permitted by Chapter 78 of the Nevada Revised   Statutes and may, if and to the extent authorized by its board of directors,   so indemnify its officers and any other person whom the Company has power to   indemnify against liability, reasonable expense or other matter whatsoever.
•     The Company may at the discretion of   its board of director purchase and maintain insurance on behalf of the   Company and any person whom the Company has power to indemnify pursuant to   law, the Company's articles of incorporation, bylaws or otherwise.
These indemnification provisions may be sufficiently broad to permit indemnification of the Company's directors and officers for liabilities (including reimbursement of expenses incurred) arising under the Securities Act.  The Company also has entered into indemnification agreements with its executive officers and directors and provided indemnity insurance pursuant to which directors and officers are indemnified or insured against liability or loss under certain circumstances that may include liability, or related loss under the Securities Act and the Exchange Act.  Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers, or persons controlling the Company pursuant to the foregoing provisions, the Company has been informed that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities
Act and is therefore unenforceable.
The indemnity provisions may discourage stockholders from bringing a lawsuit against the Company's directors for breach of their fiduciary duty.  These provisions may also have the effect of reducing the likelihood of derivative litigation against directors and officers, even though such an action, if successful, might otherwise benefit the Company and its stockholders.  Furthermore, a stockholder's investment may be adversely affected to the extent the Company pays the costs of settlement and damage awards against directors and officers pursuant to these indemnification provisions.  The Company believes that these provisions, the indemnification agreements and the insurance are necessary to attract and retain talented and experienced directors and officers.
At present, there is no pending litigation or proceeding involving any of the Company's directors or officers where indemnification will be required or permitted.  The Company is not aware of any threatened litigation or proceeding that might result in a claim for such indemnification.
ITEM 7.  EXEMPTION FROM REGISTRATION CLAIMED.
Not applicable.
3
ITEM 8.  EXHIBITS.
The following is a list of exhibits filed as part of this Registration Statement, which are incorporated herein:
Exhibit   Number
Document
5
Opinion of Thelen Reid & Priest LLP
10.1
China BAK Battery, Inc. 2005 Stock Option Plan   (incorporated by reference to Exhibit 10.1 of the Registrant's Quarterly   Report on Form 10-Q, filed on August 22, 2006)
23.1
Consent of KPMG
23.2
Consent of Thelen Reid & Priest, LLP, included   in Exhibit 5
24
Power of Attorney (included in the signature page of   this Registration Statement)
ITEM 9.  UNDERTAKINGS.
(A)   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 of 1933;
(ii)   To   reflect in the prospectus any facts or events arising after the effective   date of this 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 this Registration   Statement. Notwithstanding the foregoing, any increase or 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   prospectus filed with the SEC pursuant to Rule 424(b) if, in the   aggregate, the changes in volume and price represent no more than   20 percent change in the maximum aggregate offering price set forth in   the "Calculation of Registration Fee" table in the
effective Registration   Statement;
(iii)  To   include any additional or changed material information with respect to the   plan of distribution not previously disclosed in this Registration Statement;
provided, however
, that the undertakings set forth in paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the Registration Statement is on Form S-3, Form S-8 or Form F-3, and the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the SEC by the Registrant pursuant to Section 13 or 15(d) of the Exchange Act of 1934 that are incorporated by reference in this Registration Statement.
(2)   That, for the purpose of determining any liability under the Securities Act of 1933, 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.
4
(B)  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 this 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.
(C)  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 SEC 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.
5
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 Shenzhen, China on this 2
nd
day of October, 2006.
CHINA BAK BATTERY, INC.
By:
/s/ Xiangqian Li
Xiangqian Li
Director, Chairman of the Board, President
and Chief Executive Officer
POWER OF ATTORNEY
Each person whose signature appears below constitutes and appoints Xiangqian Li and Yongbin Han, and each or any of them, his true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for him and in his name, place and stead in any and all capacities, to sign any and all amendments (including post-effective amendments) and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any 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, this Registration Statement has been signed by the following persons in the capacities indicated on October 2, 2006.
By:
/s/ Xiangqian Li
Xiangqian Li
Director, Chairman of the Board, President
and Chief Executive Officer
By:
/s/ Yongbin Han
Yongbin Han
Chief Financial Officer, Secretary and Treasurer
By:
/s/ Huanyu Mao
Huanyu Mao
Director, Chief Operating Officer and
Chief Technology Officer
By:
/s/ Richard B.   Goodner
Richard B. Goodner
Director
By:
/s/ Joseph R.   Mannes
Joseph R. Mannes
Director
By:
/s/ Jay J. Shi
Jay J. Shi
Director
6
Index to Exhibits
Exhibit Number
Document
5
Opinion of Thelen Reid & Priest LLP
10.1
China BAK Battery, Inc. 2005 Stock Option Plan   (incorporated by reference to Exhibit 10.1 of the Registrant's Quarterly   Report on Form 10-Q, filed on August 22, 2006)
23.1
Consent of KPMG
23.2
Consent of Thelen Reid & Priest, LLP, included   in Exhibit 5
24
Power of Attorney (included in the signature page of   this Registration Statement)
7