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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">As filed with the
Securities and Exchange Commission on January&nbsp;27, 2006</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Registration No.&nbsp;333-</font></p>

<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

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<p style="margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">UNITED STATES<br>
SECURITIES AND EXCHANGE COMMISSION</font></b></p>

<p style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Washington, D.C. 20549</font></b></p>

<p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<div align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">

<hr size="1" width="25%" noshade color="black" align="center">

</font></b></div>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">FORM&nbsp;S-8</font></b></p>

<p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">REGISTRATION STATEMENT<br>
Under<br>
THE SECURITIES ACT OF 1933</font></b></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<div align="center" style="margin:0in 0in .0001pt;text-align:center;"><hr size="1" width="25%" noshade color="black" align="center"></div>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">THE SCO GROUP, INC</font></b><b><font face="Times New Roman" style="font-weight:bold;">.</font></b></p>

<p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Exact name of
registrant as specified in its charter)</font></p>

<p style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="354" valign="top" style="padding:0in 0in 0in 0in;width:265.25pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Delaware</font></b></p>
  </td>
  <td width="14" valign="bottom" style="padding:0in 0in 0in 0in;width:10.85pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="354" valign="top" style="padding:0in 0in 0in 0in;width:265.3pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">87-0662823</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="354" valign="top" style="padding:0in 0in 0in 0in;width:265.25pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(State or other
  jurisdiction of</font></p>
  </td>
  <td width="14" valign="bottom" style="padding:0in 0in 0in 0in;width:10.85pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="354" valign="top" style="padding:0in 0in 0in 0in;width:265.3pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(I.R.S. Employer</font></p>
  </td>
 </tr>
 <tr>
  <td width="354" valign="top" style="padding:0in 0in 0in 0in;width:265.25pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">incorporation or
  organization)</font></p>
  </td>
  <td width="14" valign="bottom" style="padding:0in 0in 0in 0in;width:10.85pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="354" valign="top" style="padding:0in 0in 0in 0in;width:265.3pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Identification
  No.)</font></p>
  </td>
 </tr>
</table>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="722" valign="top" style="padding:0in 0in 0in 0in;width:541.4pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">355
  South 520 West</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="722" valign="top" style="padding:0in 0in 0in 0in;width:541.4pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Lindon,
  Utah&nbsp;&nbsp;84042</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="722" valign="top" style="padding:0in 0in 0in 0in;width:541.4pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Telephone:
  (801)&nbsp;765-4999</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="722" valign="top" style="padding:0in 0in 0in 0in;width:541.4pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Address of
  Principal Executive Offices,<br>
  including Zip Code)</font></p>
  </td>
 </tr>
</table>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">THE SCO GROUP,&nbsp;INC.<br>
2004 OMNIBUS STOCK INCENTIVE PLAN</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Full title of the plan)</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="373" valign="top" style="padding:0in 0in 0in 0in;width:279.45pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Darl C.
  McBride</font></b></p>
  </td>
  <td width="26" valign="bottom" style="padding:0in 0in 0in 0in;width:19.5pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="323" valign="top" style="padding:0in 0in 0in 0in;width:242.45pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Copy to:</font></p>
  </td>
 </tr>
 <tr>
  <td width="373" valign="top" style="padding:0in 0in 0in 0in;width:279.45pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Chief
  Executive Officer</font></b></p>
  </td>
  <td width="26" valign="bottom" style="padding:0in 0in 0in 0in;width:19.5pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="323" valign="top" style="padding:0in 0in 0in 0in;width:242.45pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="373" valign="top" style="padding:0in 0in 0in 0in;width:279.45pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">The SCO
  Group,&nbsp;Inc.</font></b></p>
  </td>
  <td width="26" valign="bottom" style="padding:0in 0in 0in 0in;width:19.5pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="323" valign="top" style="padding:0in 0in 0in 0in;width:242.45pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Nolan
  S. Taylor</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="373" valign="top" style="padding:0in 0in 0in 0in;width:279.45pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">355
  South 520 West</font></b></p>
  </td>
  <td width="26" valign="bottom" style="padding:0in 0in 0in 0in;width:19.5pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="323" valign="top" style="padding:0in 0in 0in 0in;width:242.45pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Dorsey&nbsp;&amp;
  Whitney, LLP</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="373" valign="top" style="padding:0in 0in 0in 0in;width:279.45pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Lindon,
  Utah&nbsp;&nbsp;84042</font></b></p>
  </td>
  <td width="26" valign="bottom" style="padding:0in 0in 0in 0in;width:19.5pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="323" valign="top" style="padding:0in 0in 0in 0in;width:242.45pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">170
  South Main Street, Suite&nbsp;900</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="373" valign="top" style="padding:0in 0in 0in 0in;width:279.45pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(801)&nbsp;765-4999</font></b></p>
  </td>
  <td width="26" valign="bottom" style="padding:0in 0in 0in 0in;width:19.5pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="323" valign="top" style="padding:0in 0in 0in 0in;width:242.45pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Salt
  Lake City, Utah&nbsp;&nbsp;84101</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="373" valign="top" style="padding:0in 0in 0in 0in;width:279.45pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Name, address
  and telephone number,<br>
  including area code, of<br>
  agent for service of process)</font></p>
  </td>
  <td width="26" valign="bottom" style="padding:0in 0in 0in 0in;width:19.5pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="323" valign="top" style="padding:0in 0in 0in 0in;width:242.45pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(801)&nbsp;933-7360</font></b></p>
  </td>
 </tr>
</table>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<div align="center" style="margin:0in 0in .0001pt;text-align:center;"><hr size="1" width="25%" noshade color="black" align="center"></div>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-weight:bold;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">CALCULATION
OF REGISTRATION FEE</font></b></p>

<p style="font-weight:bold;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">&nbsp;</font></b></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="214" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:160.3pt;">
  <p style="margin:0in 0in .0001pt 10.0pt;text-indent:-10.0pt;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Title of Securities to be
  Registered</font></b></p>
  </td>
  <td width="14" valign="bottom" style="padding:0in 0in 0in 0in;width:10.45pt;">
  <p style="margin:0in 0in .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="109" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:81.85pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Amount to be<br>
  Registered(1)</font></b></p>
  </td>
  <td width="14" valign="bottom" style="padding:0in 0in 0in 0in;width:10.45pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="109" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:81.85pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Proposed Maximum<br>
  Offering Price<br>
  per Share(2)</font></b></p>
  </td>
  <td width="14" valign="bottom" style="padding:0in 0in 0in 0in;width:10.45pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="109" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:81.85pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Proposed Maximum<br>
  Aggregate Offering<br>
  Price(2)</font></b></p>
  </td>
  <td width="14" valign="bottom" style="padding:0in 0in 0in 0in;width:10.45pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="109" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:81.9pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Amount of<br>
  Registration<br>
  Fee</font></b></p>
  </td>
  <td width="14" valign="bottom" style="padding:0in 0in 0in 0in;width:10.45pt;">
  <p style="margin:0in 0in .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="214" valign="top" style="border:none;padding:0in 0in 0in 0in;width:160.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Common Stock,
  par value $0.001 per share (the &#147;Common Stock&#148;)(3)</font></p>
  </td>
  <td width="14" valign="bottom" style="padding:0in 0in 0in 0in;width:10.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="109" valign="bottom" style="border:none;padding:0in 0in 0in 0in;width:81.85pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">541,221</font></p>
  </td>
  <td width="14" valign="bottom" style="padding:0in 0in 0in 0in;width:10.45pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="109" valign="bottom" style="border:none;padding:0in 0in 0in 0in;width:81.85pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">$&nbsp;3.78</font></p>
  </td>
  <td width="14" valign="bottom" style="padding:0in 0in 0in 0in;width:10.45pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="109" valign="bottom" style="border:none;padding:0in 0in 0in 0in;width:81.85pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">$&nbsp;2,045,816</font></p>
  </td>
  <td width="14" valign="bottom" style="padding:0in 0in 0in 0in;width:10.45pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="109" valign="bottom" style="border:none;padding:0in 0in 0in 0in;width:81.9pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">$&nbsp;218.90</font></p>
  </td>
  <td width="14" valign="bottom" style="padding:0in 0in 0in 0in;width:10.45pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
</table>

<div style="border:none;border-bottom:double windowtext 9.0pt;padding:0in 0in 0in 0in;">

<p style="border:none;margin:0in 0in .0001pt .5in;padding:0in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

</div>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<div style="margin:0in 0in .0001pt;"><hr size="1" width="25%" noshade color="black" align="left"></div>

<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(1)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>This
registration statement also relates to such additional number of shares
available for issuance under the plan as may be required pursuant to the plan
in the event of a stock dividend, stock split, recapitalization or other
similar event, or as otherwise provided for in the plan.</p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(2)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Estimated
solely for the purpose of calculating the registration fee in accordance with Rule&nbsp;457(h)(1)&nbsp;and
Rule&nbsp;457(c)&nbsp;based upon the average of the high and low prices of the
Common Stock as reported on the Nasdaq Capital Market on January&nbsp;23, 2006.</p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(3)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>This
Registration Statement also relates to rights to purchase shares of Common
Stock of the Registrant which are attached to all shares of Common Stock issued
pursuant to the terms of the Registrant&#146;s Shareholder Rights Agreement dated as
of August&nbsp;10, 2004. Until the occurrence of certain prescribed events, the
rights are not exercisable, are evidenced by the certificate for the Common
Stock and will be transferred with and only with such Common Stock. Because no
separate consideration is paid for the rights, the registration fee therefore
is included in the fee for Common Stock.</p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">EXPLANATORY
NOTE</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">This registration statement is being filed solely for
the registration of additional shares of common stock of The SCO Group,&nbsp;Inc.
(the &#147;Company&#148;) for issuance pursuant to The SCO Group,&nbsp;Inc. 2004 Omnibus
Stock Incentive Plan (the &#147;Plan&#148;).&#160;
Accordingly, pursuant to General Instruction E to Form&nbsp;S-8, the
contents of the earlier registration statement relating to the Plan
(Registration No.&nbsp;333-124101) is hereby incorporated by reference in this
registration statement, except as revised in Part&nbsp;II of this registration
statement.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<h1 style="font-weight:bold;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">PART&nbsp;II.</font></b></h1>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<h1 style="font-weight:bold;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">INFORMATION REQUIRED IN
THE REGISTRATION STATEMENT</font></b></h1>

<h1 style="font-weight:bold;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">&nbsp;</font></b></h1>

<h2 style="font-size:10.0pt;font-weight:bold;margin:0in 0in .0001pt;page-break-after:auto;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Item
8.</font></b><font size="1" face="Times New Roman" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font face="Times New Roman">Exhibits.</font></h2>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="73" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:54.5pt;">
  <p style="margin:0in 0in .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Exhibit&nbsp;No.</font></b></p>
  </td>
  <td width="16" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0pt;">
  <p style="margin:0in 0in .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="633" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:474.9pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Description</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="73" valign="top" style="border:none;padding:0in 0in 0in 0in;width:54.5pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4.1</font></p>
  </td>
  <td width="16" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="633" valign="top" style="border:none;padding:0in 0in 0in 0in;width:474.9pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Amended and
  Restated Certificate of Incorporation of Caldera International,&nbsp;Inc.
  (incorporated by reference to Exhibit&nbsp;3.1 to the Registrant&#146;s
  Registration Statement on Form&nbsp;8-A12G/A (File No.&nbsp;000-29911))</font></p>
  </td>
 </tr>
 <tr>
  <td width="73" valign="top" style="padding:0in 0in 0in 0in;width:54.5pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="16" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="633" valign="top" style="padding:0in 0in 0in 0in;width:474.9pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="73" valign="top" style="padding:0in 0in 0in 0in;width:54.5pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4.2</font></p>
  </td>
  <td width="16" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="633" valign="top" style="padding:0in 0in 0in 0in;width:474.9pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Certificate of
  Amendment to Amended and Restated Certificate of Incorporation regarding
  consolidation of outstanding shares (incorporated by reference to Exhibit&nbsp;3.2
  to the Registrant&#146;s Registration Statement on Form&nbsp;8-A12G/A (File No.&nbsp;000-29911))</font></p>
  </td>
 </tr>
 <tr>
  <td width="73" valign="top" style="padding:0in 0in 0in 0in;width:54.5pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="16" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="633" valign="top" style="padding:0in 0in 0in 0in;width:474.9pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="73" valign="top" style="padding:0in 0in 0in 0in;width:54.5pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4.3</font></p>
  </td>
  <td width="16" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="633" valign="top" style="padding:0in 0in 0in 0in;width:474.9pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Certificate of
  Amendment to Amended and Restated Certificate of Incorporation regarding
  change of name to The SCO Group,&nbsp;Inc. (incorporated by reference to Exhibit&nbsp;3.3
  to the Registrant&#146;s Registration Statement on Form&nbsp;8-A12G/A (File No.&nbsp;000-29911))</font></p>
  </td>
 </tr>
 <tr>
  <td width="73" valign="top" style="padding:0in 0in 0in 0in;width:54.5pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="16" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="633" valign="top" style="padding:0in 0in 0in 0in;width:474.9pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="73" valign="top" style="padding:0in 0in 0in 0in;width:54.5pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4.4</font></p>
  </td>
  <td width="16" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="633" valign="top" style="padding:0in 0in 0in 0in;width:474.9pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Amended and
  Restated Bylaws (incorporated by reference to Exhibit&nbsp;3.4 to the
  Registrant&#146;s Registration Statement on Form&nbsp;8-A12G/A (File No.&nbsp;000-29911))</font></p>
  </td>
 </tr>
 <tr>
  <td width="73" valign="top" style="padding:0in 0in 0in 0in;width:54.5pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="16" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="633" valign="top" style="padding:0in 0in 0in 0in;width:474.9pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="73" valign="top" style="padding:0in 0in 0in 0in;width:54.5pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4.5</font></p>
  </td>
  <td width="16" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="633" valign="top" style="padding:0in 0in 0in 0in;width:474.9pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Rights Agreement
  dated as of August&nbsp;10, 2004 by and between the Registrant and
  Computershare Trust Company,&nbsp;Inc. (incorporated by reference to Exhibit&nbsp;4.3
  to the Registrant&#146;s Current Report on Form&nbsp;8-K filed on September&nbsp;1,
  2004 (File No.&nbsp;000-29911))</font></p>
  </td>
 </tr>
 <tr>
  <td width="73" valign="top" style="padding:0in 0in 0in 0in;width:54.5pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="16" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="633" valign="top" style="padding:0in 0in 0in 0in;width:474.9pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="73" valign="top" style="padding:0in 0in 0in 0in;width:54.5pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">5.1</font></p>
  </td>
  <td width="16" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="633" valign="top" style="padding:0in 0in 0in 0in;width:474.9pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Opinion of
  Dorsey&nbsp;&amp; Whitney LLP, as to the legality of the securities offered</font></p>
  </td>
 </tr>
 <tr>
  <td width="73" valign="top" style="padding:0in 0in 0in 0in;width:54.5pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="16" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="633" valign="top" style="padding:0in 0in 0in 0in;width:474.9pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="73" valign="top" style="padding:0in 0in 0in 0in;width:54.5pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">23.1</font></p>
  </td>
  <td width="16" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="633" valign="top" style="padding:0in 0in 0in 0in;width:474.9pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Consent of
  Tanner LC, Independent Registered Public Accounting Firm</font></p>
  </td>
 </tr>
 <tr>
  <td width="73" valign="top" style="padding:0in 0in 0in 0in;width:54.5pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="16" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="633" valign="top" style="padding:0in 0in 0in 0in;width:474.9pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="73" valign="top" style="padding:0in 0in 0in 0in;width:54.5pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">23.2</font></p>
  </td>
  <td width="16" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="633" valign="top" style="padding:0in 0in 0in 0in;width:474.9pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Consent of KPMG
  LLP, Independent Registered Public Accounting Firm</font></p>
  </td>
 </tr>
</table>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2</font></p>

<div style="margin:0in 0in .0001pt;"><hr size="2" width="100%" noshade color="gray" align="left"></div>

</div>
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<div>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="73" valign="top" style="padding:0in 0in 0in 0in;width:54.5pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">23.3</font></p>
  </td>
  <td width="16" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="633" valign="top" style="padding:0in 0in 0in 0in;width:474.9pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Consent of Dorsey&nbsp;&amp;
  Whitney LLP (included in Exhibit&nbsp;No.&nbsp;5.1)</font></p>
  </td>
 </tr>
 <tr>
  <td width="73" valign="top" style="padding:0in 0in 0in 0in;width:54.5pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="16" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="633" valign="top" style="padding:0in 0in 0in 0in;width:474.9pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="73" valign="top" style="padding:0in 0in 0in 0in;width:54.5pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">24.1</font></p>
  </td>
  <td width="16" valign="bottom" style="padding:0in 0in 0in 0in;width:12.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="633" valign="top" style="padding:0in 0in 0in 0in;width:474.9pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Powers of
  Attorney (included with the signatures in Part&nbsp;II of this registration
  statement)</font></p>
  </td>
 </tr>
</table>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3</font></p>

<div style="margin:0in 0in .0001pt;"><hr size="2" width="100%" noshade color="gray" align="left"></div>

</div>
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<br clear="all" style="page-break-before:always;">


<div>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<h3 align="center" style="font-weight:normal;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">SIGNATURES</font></b></h3>

<h3 align="center" style="font-weight:normal;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></h3>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">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 the City of Lindon, State of Utah on
January&nbsp;27, 2006.</font></p>

<p style="margin:0in 0in .0001pt;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="371" valign="top" style="padding:0in 0in 0in 0in;width:278.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="351" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:263.1pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">THE SCO GROUP, INC.</font></p>
  </td>
 </tr>
 <tr>
  <td width="371" valign="top" style="padding:0in 0in 0in 0in;width:278.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="351" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:263.1pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="371" valign="top" style="padding:0in 0in 0in 0in;width:278.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="351" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:263.1pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="371" valign="top" style="padding:0in 0in 0in 0in;width:278.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="29" valign="top" style="padding:0in 0in 0in 0in;width:21.65pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By</font></p>
  </td>
  <td width="322" colspan="2" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:241.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Darl C. McBride</font></p>
  </td>
 </tr>
 <tr>
  <td width="371" valign="top" style="padding:0in 0in 0in 0in;width:278.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="47" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:35.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Name:</font></p>
  </td>
  <td width="304" valign="top" style="padding:0in 0in 0in 0in;width:227.95pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Darl C. McBride</font></p>
  </td>
 </tr>
 <tr>
  <td width="371" valign="top" style="padding:0in 0in 0in 0in;width:278.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="47" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:35.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Title:</font></p>
  </td>
  <td width="304" valign="top" style="padding:0in 0in 0in 0in;width:227.95pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Chief Executive Officer</font></p>
  </td>
 </tr>
 <tr height="0">
  <td width="370" style="border:none;"></td>
  <td width="29" style="border:none;"></td>
  <td width="18" style="border:none;"></td>
  <td width="303" style="border:none;"></td>
 </tr>
</table>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-weight:bold;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">POWERS
OF ATTORNEY</font></b></p>

<p style="font-weight:bold;margin:0in 0in .0001pt;page-break-after:auto;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">&nbsp;</font></b></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Each person whose signature to this Registration Statement
appears below hereby constitutes and appoints Darl C. McBride and Bert B.
Young, or either of them, as his true and lawful attorney-in-fact and agent,
with full power of substitution, to sign on his behalf individually and in the
capacity stated below and to perform any acts necessary to be done in order to
file all amendments and post-effective amendments to this Registration
Statement, and any and all instruments or documents filed as part of or in
connection with this Registration Statement or the amendments thereto and each
of the undersigned does hereby ratify and confirm all that said
attorney-in-fact and agent, or his substitutes, shall do or cause to be done by
virtue hereof.</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Pursuant to the requirements of the Securities Act of
1933, this Registration Statement has been signed by the following persons in
the capacities and on the dates indicated:</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="200" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Signature</font></b></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="379" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:284.45pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Title</font></b></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="116" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:87.15pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Date</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="border:none;padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="border:none;padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="border:none;padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Darl C.
  McBride</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Chief Executive
  Officer (Principal executive officer)and Director</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">January&nbsp;27,
  2006</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="border:none;padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Darl C. McBride</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Bert B.
  Young</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Chief Financial
  Officer (Principal financial and accounting officer)</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">January&nbsp;27,
  2006</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="border:none;padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Bert B. Young</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Ralph J.
  Yarro III</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Chairman of the
  Board of Directors</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">January&nbsp;27,
  2006</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="border:none;padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Ralph&nbsp;J.
  Yarro III</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Edward E.
  Iacobucci</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">January&nbsp;27,
  2006</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="border:none;padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Edward&nbsp;E.
  Iacobucci</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Darcy G.
  Mott</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">January&nbsp;27,
  2006</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="border:none;padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Darcy G. Mott</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Daniel W.
  Campbell</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">January&nbsp;27,
  2006</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="border:none;padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Daniel W.
  Campbell</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ R. Duff Thompson</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">January&nbsp;27,
  2006</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="border:none;padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">R. Duff Thompson</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Omar T.
  Leeman</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">January&nbsp;27,
  2006</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="border:none;padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Omar T. Leeman</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ J. Kent
  Millington</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">January&nbsp;27,
  2006</font></p>
  </td>
 </tr>
 <tr>
  <td width="200" valign="top" style="border:none;border-top:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:150.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">J. Kent
  Millington</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="379" valign="top" style="padding:0in 0in 0in 0in;width:284.45pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="12" valign="top" style="padding:0in 0in 0in 0in;width:9.3pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="116" valign="top" style="padding:0in 0in 0in 0in;width:87.15pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
</table>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4</font></p>

<div style="margin:0in 0in .0001pt;"><hr size="2" width="100%" noshade color="gray" align="left"></div>

</div>
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<br clear="all" style="page-break-before:always;">


<div>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-weight:bold;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">THE
SCO GROUP, INC.</font></b></p>

<p style="font-weight:bold;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">&nbsp;</font></b></p>

<p style="font-weight:bold;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">EXHIBIT&nbsp;INDEX</font></b></p>

<p style="font-weight:bold;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:normal;">&nbsp;</font></b></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="67" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:50.0pt;">
  <p style="margin:0in 0in .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Exhibit&nbsp;No.</font></b></p>
  </td>
  <td width="31" valign="top" style="padding:0in 0in 0in 0in;width:23.05pt;">
  <p align="right" style="margin:0in 0in .0001pt;text-align:right;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="623" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:466.95pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Description</font></b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="67" valign="top" style="border:none;padding:0in 0in 0in 0in;width:50.0pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4.1</font></p>
  </td>
  <td width="31" valign="top" style="padding:0in 0in 0in 0in;width:23.05pt;">
  <p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="623" valign="top" style="border:none;padding:0in 0in 0in 0in;width:466.95pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Amended and
  Restated Certificate of Incorporation of Caldera International,&nbsp;Inc.
  (incorporated by reference to Exhibit&nbsp;3.1 to the Registrant&#146;s
  Registration Statement on Form&nbsp;8-A12G/A (File No.&nbsp;000-29911))</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="67" valign="top" style="padding:0in 0in 0in 0in;width:50.0pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="31" valign="top" style="padding:0in 0in 0in 0in;width:23.05pt;">
  <p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="623" valign="top" style="padding:0in 0in 0in 0in;width:466.95pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="67" valign="top" style="padding:0in 0in 0in 0in;width:50.0pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4.2</font></p>
  </td>
  <td width="31" valign="top" style="padding:0in 0in 0in 0in;width:23.05pt;">
  <p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="623" valign="top" style="padding:0in 0in 0in 0in;width:466.95pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Certificate of
  Amendment to Amended and Restated Certificate of Incorporation regarding
  consolidation of outstanding shares (incorporated by reference to Exhibit&nbsp;3.2
  to the Registrant&#146;s Registration Statement on Form&nbsp;8-A12G/A (File No.&nbsp;000-29911))</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="67" valign="top" style="padding:0in 0in 0in 0in;width:50.0pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="31" valign="top" style="padding:0in 0in 0in 0in;width:23.05pt;">
  <p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="623" valign="top" style="padding:0in 0in 0in 0in;width:466.95pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="67" valign="top" style="padding:0in 0in 0in 0in;width:50.0pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4.3</font></p>
  </td>
  <td width="31" valign="top" style="padding:0in 0in 0in 0in;width:23.05pt;">
  <p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="623" valign="top" style="padding:0in 0in 0in 0in;width:466.95pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Certificate of
  Amendment to Amended and Restated Certificate of Incorporation regarding
  change of name to The SCO Group,&nbsp;Inc. (incorporated by reference to Exhibit&nbsp;3.3
  to the Registrant&#146;s Registration Statement on Form&nbsp;8-A12G/A (File No.&nbsp;000-29911))</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="67" valign="top" style="padding:0in 0in 0in 0in;width:50.0pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="31" valign="top" style="padding:0in 0in 0in 0in;width:23.05pt;">
  <p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="623" valign="top" style="padding:0in 0in 0in 0in;width:466.95pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="67" valign="top" style="padding:0in 0in 0in 0in;width:50.0pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4.4</font></p>
  </td>
  <td width="31" valign="top" style="padding:0in 0in 0in 0in;width:23.05pt;">
  <p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="623" valign="top" style="padding:0in 0in 0in 0in;width:466.95pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Amended and
  Restated Bylaws (incorporated by reference to Exhibit&nbsp;3.4 to the
  Registrant&#146;s Registration Statement on Form&nbsp;8-A12G/A (File No.&nbsp;000-29911))</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="67" valign="top" style="padding:0in 0in 0in 0in;width:50.0pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="31" valign="top" style="padding:0in 0in 0in 0in;width:23.05pt;">
  <p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="623" valign="top" style="padding:0in 0in 0in 0in;width:466.95pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="67" valign="top" style="padding:0in 0in 0in 0in;width:50.0pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4.5</font></p>
  </td>
  <td width="31" valign="top" style="padding:0in 0in 0in 0in;width:23.05pt;">
  <p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="623" valign="top" style="padding:0in 0in 0in 0in;width:466.95pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Rights Agreement
  dated as of August&nbsp;10, 2004 by and between the Registrant and
  Computershare Trust Company,&nbsp;Inc. (incorporated by reference to Exhibit&nbsp;4.3
  to the Registrant&#146;s Current Report on Form&nbsp;8-K filed on September&nbsp;1,
  2004 (File No.&nbsp;000-29911))</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="67" valign="top" style="padding:0in 0in 0in 0in;width:50.0pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="31" valign="top" style="padding:0in 0in 0in 0in;width:23.05pt;">
  <p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="623" valign="top" style="padding:0in 0in 0in 0in;width:466.95pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="67" valign="top" style="padding:0in 0in 0in 0in;width:50.0pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">5.1</font></p>
  </td>
  <td width="31" valign="top" style="padding:0in 0in 0in 0in;width:23.05pt;">
  <p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="623" valign="top" style="padding:0in 0in 0in 0in;width:466.95pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Opinion of
  Dorsey&nbsp;&amp; Whitney LLP, as to the legality of the securities offered</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="67" valign="top" style="padding:0in 0in 0in 0in;width:50.0pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="31" valign="top" style="padding:0in 0in 0in 0in;width:23.05pt;">
  <p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="623" valign="top" style="padding:0in 0in 0in 0in;width:466.95pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="67" valign="top" style="padding:0in 0in 0in 0in;width:50.0pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">23.1</font></p>
  </td>
  <td width="31" valign="top" style="padding:0in 0in 0in 0in;width:23.05pt;">
  <p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="623" valign="top" style="padding:0in 0in 0in 0in;width:466.95pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Consent of
  Tanner LC, Independent Registered Public Accounting Firm</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="67" valign="top" style="padding:0in 0in 0in 0in;width:50.0pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="31" valign="top" style="padding:0in 0in 0in 0in;width:23.05pt;">
  <p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="623" valign="top" style="padding:0in 0in 0in 0in;width:466.95pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="67" valign="top" style="padding:0in 0in 0in 0in;width:50.0pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">23.2</font></p>
  </td>
  <td width="31" valign="top" style="padding:0in 0in 0in 0in;width:23.05pt;">
  <p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="623" valign="top" style="padding:0in 0in 0in 0in;width:466.95pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Consent of KPMG
  LLP, Independent Registered Public Accounting Firm</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="67" valign="top" style="padding:0in 0in 0in 0in;width:50.0pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="31" valign="top" style="padding:0in 0in 0in 0in;width:23.05pt;">
  <p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="623" valign="top" style="padding:0in 0in 0in 0in;width:466.95pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="67" valign="top" style="padding:0in 0in 0in 0in;width:50.0pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">23.3</font></p>
  </td>
  <td width="31" valign="top" style="padding:0in 0in 0in 0in;width:23.05pt;">
  <p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="623" valign="top" style="padding:0in 0in 0in 0in;width:466.95pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Consent of
  Dorsey&nbsp;&amp; Whitney LLP (included in Exhibit&nbsp;No.&nbsp;5.1)</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="67" valign="top" style="padding:0in 0in 0in 0in;width:50.0pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="31" valign="top" style="padding:0in 0in 0in 0in;width:23.05pt;">
  <p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="623" valign="top" style="padding:0in 0in 0in 0in;width:466.95pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="67" valign="top" style="padding:0in 0in 0in 0in;width:50.0pt;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">24.1</font></p>
  </td>
  <td width="31" valign="top" style="padding:0in 0in 0in 0in;width:23.05pt;">
  <p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="623" valign="top" style="padding:0in 0in 0in 0in;width:466.95pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Powers of
  Attorney (included with the signatures in Part&nbsp;II of this registration
  statement)</font></p>
  </td>
 </tr>
</table>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">5</font></p>

<div style="margin:0in 0in .0001pt;"><hr size="2" width="100%" noshade color="gray" align="left"></div>

</div>
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</html>
[{"type": "S-8", "sequence": "1", "filename": "a06-3672_2s8.htm", "description": "SECURITIES TO BE OFFERED TO EMPLOYEES PURSUANT TO EMPLOYEE BENEFIT PLANS", "secsgml_size_bytes": 98134}]
{"company-data": {"conformed-name": "SCO GROUP INC", "cik": "0001102542", "assigned-sic": "7372", "irs-number": "870662823", "state-of-incorporation": "DE", "fiscal-year-end": "1031"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-131350", "film-number": "06559078"}, "business-address": {"street1": "355 S 520 W, SUITE 100", "city": "LINDON", "state": "UT", "zip": "84042", "phone": "8017654999"}, "mail-address": {"street1": "355 S 520 W", "city": "LINDON", "state": "UT", "zip": "84042"}, "former-company": [{"former-conformed-name": "CALDERA INTERNATIONAL INC/UT", "date-changed": "20001101"}, {"former-conformed-name": "CALDERA SYSTEMS INC", "date-changed": "20000104"}]}
As filed with the
Securities and Exchange Commission on January 27, 2006
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
Under
THE SECURITIES ACT OF 1933
THE SCO GROUP, INC
.
(Exact name of
registrant as specified in its charter)
Delaware
87-0662823
(State or other
  jurisdiction of
(I.R.S. Employer
incorporation or
  organization)
Identification
  No.)
355
  South 520 West
Lindon,
  Utah  84042
Telephone:
  (801) 765-4999
(Address of
  Principal Executive Offices,
including Zip Code)
THE SCO GROUP, INC.
2004 OMNIBUS STOCK INCENTIVE PLAN
(Full title of the plan)
Darl C.
  McBride
Copy to:
Chief
  Executive Officer
The SCO
  Group, Inc.
Nolan
  S. Taylor
355
  South 520 West
Dorsey &
  Whitney, LLP
Lindon,
  Utah  84042
170
  South Main Street, Suite 900
(801) 765-4999
Salt
  Lake City, Utah  84101
(Name, address
  and telephone number,
including area code, of
agent for service of process)
(801) 933-7360
CALCULATION
OF REGISTRATION FEE
Title of Securities to be
  Registered
Amount to be
Registered(1)
Proposed Maximum
Offering Price
per Share(2)
Proposed Maximum
Aggregate Offering
Price(2)
Amount of
Registration
Fee
Common Stock,
  par value $0.001 per share (the "Common Stock")(3)
541,221
$ 3.78
$ 2,045,816
$ 218.90
(1)
This
registration statement also relates to such additional number of shares
available for issuance under the plan as may be required pursuant to the plan
in the event of a stock dividend, stock split, recapitalization or other
similar event, or as otherwise provided for in the plan.
(2)
Estimated
solely for the purpose of calculating the registration fee in accordance with Rule 457(h)(1) and
Rule 457(c) based upon the average of the high and low prices of the
Common Stock as reported on the Nasdaq Capital Market on January 23, 2006.
(3)
This
Registration Statement also relates to rights to purchase shares of Common
Stock of the Registrant which are attached to all shares of Common Stock issued
pursuant to the terms of the Registrant's Shareholder Rights Agreement dated as
of August 10, 2004. Until the occurrence of certain prescribed events, the
rights are not exercisable, are evidenced by the certificate for the Common
Stock and will be transferred with and only with such Common Stock. Because no
separate consideration is paid for the rights, the registration fee therefore
is included in the fee for Common Stock.
EXPLANATORY
NOTE
This registration statement is being filed solely for
the registration of additional shares of common stock of The SCO Group, Inc.
(the "Company") for issuance pursuant to The SCO Group, Inc. 2004 Omnibus
Stock Incentive Plan (the "Plan"). 
Accordingly, pursuant to General Instruction E to Form S-8, the
contents of the earlier registration statement relating to the Plan
(Registration No. 333-124101) is hereby incorporated by reference in this
registration statement, except as revised in Part II of this registration
statement.
PART II.
INFORMATION REQUIRED IN
THE REGISTRATION STATEMENT
Item
8.
Exhibits.
Exhibit No.
Description
4.1
Amended and
  Restated Certificate of Incorporation of Caldera International, Inc.
  (incorporated by reference to Exhibit 3.1 to the Registrant's
  Registration Statement on Form 8-A12G/A (File No. 000-29911))
4.2
Certificate of
  Amendment to Amended and Restated Certificate of Incorporation regarding
  consolidation of outstanding shares (incorporated by reference to Exhibit 3.2
  to the Registrant's Registration Statement on Form 8-A12G/A (File No. 000-29911))
4.3
Certificate of
  Amendment to Amended and Restated Certificate of Incorporation regarding
  change of name to The SCO Group, Inc. (incorporated by reference to Exhibit 3.3
  to the Registrant's Registration Statement on Form 8-A12G/A (File No. 000-29911))
4.4
Amended and
  Restated Bylaws (incorporated by reference to Exhibit 3.4 to the
  Registrant's Registration Statement on Form 8-A12G/A (File No. 000-29911))
4.5
Rights Agreement
  dated as of August 10, 2004 by and between the Registrant and
  Computershare Trust Company, Inc. (incorporated by reference to Exhibit 4.3
  to the Registrant's Current Report on Form 8-K filed on September 1,
  2004 (File No. 000-29911))
5.1
Opinion of
  Dorsey & Whitney LLP, as to the legality of the securities offered
23.1
Consent of
  Tanner LC, Independent Registered Public Accounting Firm
23.2
Consent of KPMG
  LLP, Independent Registered Public Accounting Firm
2
23.3
Consent of Dorsey &
  Whitney LLP (included in Exhibit No. 5.1)
24.1
Powers of
  Attorney (included with the signatures in Part II of this registration
  statement)
3
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 Lindon, State of Utah on
January 27, 2006.
THE SCO GROUP, INC.
By
/s/ Darl C. McBride
Name:
Darl C. McBride
Title:
Chief Executive Officer
POWERS
OF ATTORNEY
Each person whose signature to this Registration Statement
appears below hereby constitutes and appoints Darl C. McBride and Bert B.
Young, or either of them, as his true and lawful attorney-in-fact and agent,
with full power of substitution, to sign on his behalf individually and in the
capacity stated below and to perform any acts necessary to be done in order to
file all amendments and post-effective amendments to this Registration
Statement, and any and all instruments or documents filed as part of or in
connection with this Registration Statement or the amendments thereto and each
of the undersigned does hereby ratify and confirm all that said
attorney-in-fact and agent, or his substitutes, shall 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 by the following persons in
the capacities and on the dates indicated:
Signature
Title
Date
/s/ Darl C.
  McBride
Chief Executive
  Officer (Principal executive officer)and Director
January 27,
  2006
Darl C. McBride
/s/ Bert B.
  Young
Chief Financial
  Officer (Principal financial and accounting officer)
January 27,
  2006
Bert B. Young
/s/ Ralph J.
  Yarro III
Chairman of the
  Board of Directors
January 27,
  2006
Ralph J.
  Yarro III
/s/ Edward E.
  Iacobucci
Director
January 27,
  2006
Edward E.
  Iacobucci
/s/ Darcy G.
  Mott
Director
January 27,
  2006
Darcy G. Mott
/s/ Daniel W.
  Campbell
Director
January 27,
  2006
Daniel W.
  Campbell
/s/ R. Duff Thompson
Director
January 27,
  2006
R. Duff Thompson
/s/ Omar T.
  Leeman
Director
January 27,
  2006
Omar T. Leeman
/s/ J. Kent
  Millington
Director
January 27,
  2006
J. Kent
  Millington
4
THE
SCO GROUP, INC.
EXHIBIT INDEX
Exhibit No.
Description
4.1
Amended and
  Restated Certificate of Incorporation of Caldera International, Inc.
  (incorporated by reference to Exhibit 3.1 to the Registrant's
  Registration Statement on Form 8-A12G/A (File No. 000-29911))
4.2
Certificate of
  Amendment to Amended and Restated Certificate of Incorporation regarding
  consolidation of outstanding shares (incorporated by reference to Exhibit 3.2
  to the Registrant's Registration Statement on Form 8-A12G/A (File No. 000-29911))
4.3
Certificate of
  Amendment to Amended and Restated Certificate of Incorporation regarding
  change of name to The SCO Group, Inc. (incorporated by reference to Exhibit 3.3
  to the Registrant's Registration Statement on Form 8-A12G/A (File No. 000-29911))
4.4
Amended and
  Restated Bylaws (incorporated by reference to Exhibit 3.4 to the
  Registrant's Registration Statement on Form 8-A12G/A (File No. 000-29911))
4.5
Rights Agreement
  dated as of August 10, 2004 by and between the Registrant and
  Computershare Trust Company, Inc. (incorporated by reference to Exhibit 4.3
  to the Registrant's Current Report on Form 8-K filed on September 1,
  2004 (File No. 000-29911))
5.1
Opinion of
  Dorsey & Whitney LLP, as to the legality of the securities offered
23.1
Consent of
  Tanner LC, Independent Registered Public Accounting Firm
23.2
Consent of KPMG
  LLP, Independent Registered Public Accounting Firm
23.3
Consent of
  Dorsey & Whitney LLP (included in Exhibit No. 5.1)
24.1
Powers of
  Attorney (included with the signatures in Part II of this registration
  statement)
5