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<TITLE>Cosine Communication, Inc., Form S-8</TITLE>
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<P align="center"><FONT size="2">As filed with the Securities and Exchange Commission on September&nbsp;5, 2002</FONT>

<DIV align="right"><FONT size="2">Registration No.&nbsp;333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></DIV>

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<P align="center"><FONT size="4"><B>SECURITIES AND EXCHANGE COMMISSION</B></FONT>

<P align="center"><FONT size="2"><B>Washington, D.C. 20549</B></FONT>

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<P align="center"><FONT size="2"><B>FORM S-8<BR>
REGISTRATION STATEMENT</B></FONT>

<P align="center"><FONT size="2"><B><I>Under<BR>
The Securities Act of 1933</I></B></FONT>

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<P align="center"><FONT size="4"><B>COSINE COMMUNICATIONS, INC.</B></FONT>

<P align="center"><FONT size="2"><B>(Exact name of Registrant as specified in its charter)</B>
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<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
        <TD width="50%">&nbsp;</TD>
        <TD width="50%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top" align="center"><FONT size="2"><B>Delaware<BR>
(State or other jurisdiction of<BR>
incorporation or organization)</B></FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
<B>94-3280301<BR>
(I.R.S. Employer<BR>
Identification Number)</B></FONT></TD>
</TR>
</TABLE>
<P align="center"><FONT size="2"><B>1200 Bridge Parkway<BR>
Redwood City, California 94065<BR>
(650)&nbsp;637-4777<BR>
(Address of principal executive offices, including zip code)</B></FONT>

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<P align="center"><FONT size="2"><B>2002 Stock Plan<BR>
2000 Stock Plan<BR>
2000 Employee Stock Purchase Plan<BR>
2000 Director Option Plan</B></FONT>

<P align="center"><FONT size="2"><B>(Full title of the plans)</B></FONT>

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<P align="center"><FONT size="2"><B>Stephen Goggiano<BR>
President and Chief Executive Officer<BR>
CoSine Communications, Inc.<BR>
1200 Bridge Parkway<BR>
Redwood City, California 94065<BR>
(650)&nbsp;637-4777</B></FONT>

<P align="center"><FONT size="2"><B>(Name, address and telephone number, including area code, of agent for service)</B></FONT>

<P align="center"><FONT size="2">&nbsp;
</FONT>

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<P align="center"><FONT size="2"><B>CALCULATION OF REGISTRATION FEE</B></FONT>

<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
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        <TD width="32%">&nbsp;</TD>
        <TD width="7%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="10%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="4%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="4%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="9%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="10%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center" colspan="17"><HR size="4" noshade></TD>
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<TR valign="bottom">
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Proposed</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Proposed</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Maximum</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Maximum</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Amount</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Offering</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Aggregate</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Amount of</B></FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><FONT size="1"><B>Title of Securities</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>to be</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Price</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Offering</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Registration</B></FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><FONT size="1"><B>to be Registered</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Registered(1)</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Per Share</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Price</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Fee</B></FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD colspan="3"><HR size="1" noshade></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD colspan="3"><HR size="1" noshade></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD colspan="3"><HR size="1" noshade></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD colspan="3"><HR size="1" noshade></TD>
</TR>
<TR valign="bottom">
        <TD><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2">Common Stock, par
value $0.0001, to be
issued under the 2002
Stock Plan</FONT></DIV></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD colspan="3" align="right" nowrap><FONT size="2">10,000,000 shares</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="right"><FONT size="2">$</FONT></TD>
        <TD align="right"><FONT size="2">1.50</FONT></TD>
        <TD nowrap><FONT size="2">(2)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="right"><FONT size="2">$</FONT></TD>
        <TD align="right"><FONT size="2">5,736,425.00</FONT></TD>
        <TD nowrap><FONT size="2">(2)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2">$</FONT></TD>
        <TD align="right"><FONT size="2">527.76</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2">Common Stock, par
value $0.0001, to be
issued under the 2000
Stock Plan</FONT></DIV></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD colspan="3" align="right"><FONT size="2">5,103,331 shares</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="right"><FONT size="2">$</FONT></TD>
        <TD align="right"><FONT size="2">0.40</FONT></TD>
        <TD nowrap><FONT size="2">(3)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="right"><FONT size="2">$</FONT></TD>
        <TD align="right"><FONT size="2">2,041,332.40</FONT></TD>
        <TD nowrap><FONT size="2">(3)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2">$</FONT></TD>
        <TD align="right"><FONT size="2">187.80</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2">Common Stock, par
value $0.0001, to be
issued under the 2000
Employee Stock
Purchase Plan</FONT></DIV></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD colspan="3" align="right"><FONT size="2">2,041,859 shares</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="right"><FONT size="2">$</FONT></TD>
        <TD align="right"><FONT size="2">0.40</FONT></TD>
        <TD nowrap><FONT size="2">(4)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="right"><FONT size="2">$</FONT></TD>
        <TD align="right"><FONT size="2">816,743.60</FONT></TD>
        <TD nowrap><FONT size="2">(4)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2">$</FONT></TD>
        <TD align="right"><FONT size="2">75.14</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2">Common Stock, par
value $0.0001, to be
issued under the 2000
Director Option Plan</FONT></DIV></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD colspan="3" align="right"><FONT size="2">80,000 shares</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="right"><FONT size="2">$</FONT></TD>
        <TD align="right"><FONT size="2">0.40</FONT></TD>
        <TD nowrap><FONT size="2">(5)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="right"><FONT size="2">$</FONT></TD>
        <TD align="right"><FONT size="2">32,000.00</FONT></TD>
        <TD nowrap><FONT size="2">(5)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2">$</FONT></TD>
        <TD align="right"><FONT size="2">2.94</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2">TOTAL REGISTRATION FEES</FONT></DIV></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD colspan="3" align="right"><FONT size="2">17,225,190 shares</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2">&#151;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2">$</FONT></TD>
        <TD align="right"><FONT size="2">8,626,501.00</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2">$</FONT></TD>
        <TD align="right"><FONT size="2">793.64</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center" colspan="17"><HR size="4" noshade></TD>
</TR>

</TABLE>
<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
      <TD width="1%" align="left" nowrap><FONT size="2">(1)</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">Together with an indeterminate number of additional shares which may be necessary to adjust the number of shares
reserved for issuance pursuant to the plans as the result of any future stock split, stock dividend or similar
adjustment to CoSine&#146;s outstanding common stock.</FONT></TD>
</TR>
<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="top">
      <TD width="1%" align="left" nowrap><FONT size="2">(2)</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">The computation is based upon (i)&nbsp;the weighted average exercise price per share of $1.50 as to options to purchase
an aggregate of 1,578,550 shares of common stock granted under the 2002 Stock Plan outstanding but unexercised as of
August&nbsp;30, 2002 where, pursuant to Rule&nbsp;457(h)(1) of the Securities Act of 1933, the aggregate offering price and the
fee corresponding to the outstanding but unexercised options may be computed based upon the price at which the options
may be exercised, and (ii)&nbsp;the average of the high and low prices of the common stock as reported on the Nasdaq
National Market on August&nbsp;30, 2002 as to an aggregate of 8,421,450 shares of common stock available to be granted
under the 2002 Stock Plan as of August&nbsp;30, 2002, as estimated in accordance with Rule&nbsp;457(h) under the Securities Act
of 1933 solely for the purpose of calculating the registration fee.</FONT></TD>
</TR>
<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="top">
      <TD width="1%" align="left" nowrap><FONT size="2">(3)</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">The computation is based upon the average of the high and low prices of the common stock as reported on the Nasdaq
National Market on August&nbsp;30, 2002, as estimated in accordance with Rule&nbsp;457(h) under the Securities Act of 1933
solely for the purpose of calculating the registration fee.</FONT></TD>
</TR>
<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="top">
      <TD width="1%" align="left" nowrap><FONT size="2">(4)</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">Estimated in accordance with Rule&nbsp;457(h) under the Securities Act of 1933 solely for the purpose of calculating
the registration fee. The computation is based upon 85% of the average of the high and low prices of the common stock
as reported on the Nasdaq National Market on August&nbsp;30, 2002 because the purchase price of a share of common stock
under the 2000 Employee Stock Purchase Plan is equal to 85% of the fair market value of a share of common stock on the
enrollment date or the exercise date, whichever is lower.</FONT></TD>
</TR>
<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="top">
      <TD width="1%" align="left" nowrap><FONT size="2">(5)</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">Estimated in accordance with Rule&nbsp;457(h) under the Securities Act of 1933 solely for the purpose of calculating
the registration fee, based upon the average of the high and low prices of the common stock as reported on the Nasdaq
National Market on August&nbsp;30, 2002.</FONT></TD>
</TR>
</TABLE>
<P>
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<P align="center"><FONT size="2">&nbsp;
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<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

<P><CENTER>
<TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
<TR>
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<TR><TD colspan="9"><A HREF="#000">PART II INFORMATION REQUIRED IN REGISTRATION STATEMENT</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#001">Item&nbsp;3. Incorporation of Documents by Reference.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;4. Description of Securities.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#003">Item&nbsp;5. Interests of Named Experts and Counsel.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;6. Indemnification of Directors and Officers.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;7. Exemption from Registration Claimed.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;8. Exhibits.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#007">Item&nbsp;9. Undertakings.</A></TD></TR>
<TR><TD colspan="9"><A HREF="#008">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="#009">INDEX TO EXHIBITS</A></TD></TR>
<TR><TD colspan="9"><A HREF="f84228exv5w1.txt">EXHIBIT 5.1</A></TD></TR>
<TR><TD colspan="9"><A HREF="f84228exv23w1.txt">EXHIBIT 23.1</A></TD></TR>
</TABLE>
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<!-- link1 "PART II INFORMATION REQUIRED IN REGISTRATION STATEMENT" -->
<DIV align="left"><A NAME="000"></A></DIV>
<P align="center"><FONT size="2"><B>PART II</B></FONT>

<P align="center"><FONT size="2"><B>INFORMATION REQUIRED IN REGISTRATION STATEMENT</B></FONT>

<!-- link2 "Item&nbsp;3. Incorporation of Documents by Reference." -->
<DIV align="left"><A NAME="001"></A></DIV>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Item&nbsp;3. Incorporation of Documents by Reference.</B>
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents filed by us with the Securities and Exchange
Commission, or SEC, are incorporated by reference into this registration
statement:
</FONT>

<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
   <TD width="5%" nowrap><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
   <TD width="1%" align="right" nowrap><FONT size="2">(a)</FONT></TD>
   <TD width="1%" nowrap><FONT size="2">&nbsp;&nbsp;</FONT></TD>
   <TD width="93%"><FONT size="2">The description of our common stock contained in our
registration statement on Form&nbsp;8-A (File No.&nbsp;000-30715) filed on May
26, 2000, as amended on September&nbsp;14, 2000, pursuant to Section&nbsp;12(g)
of the Securities Exchange Act of 1934, or the Exchange Act,
including any amendments or reports filed for the purpose of updating
such description;</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
   <TD width="1%" nowrap><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
   <TD width="1%" align="right" nowrap><FONT size="2">(b)</FONT></TD>
   <TD width="1%" nowrap><FONT size="2">&nbsp;&nbsp;</FONT></TD>
   <TD width="97%"><FONT size="2">Our annual report on Form&nbsp;10-K for the fiscal year ended
December&nbsp;31, 2001; and</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
   <TD width="1%" nowrap><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
   <TD width="1%" align="right" nowrap><FONT size="2">(c)</FONT></TD>
   <TD width="1%" nowrap><FONT size="2">&nbsp;&nbsp;</FONT></TD>
   <TD width="97%"><FONT size="2">Our quarterly report on Form&nbsp;10-Q for the quarter ended June
30, 2002.</FONT></TD>
</TR>
</TABLE>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents subsequently filed by us pursuant to Section&nbsp;13(a), 13(c),
14 or 15(d) of the Exchange Act, prior to the filing of a post-effective
amendment which indicates that all securities offered have been sold or which
deregisters all securities then remaining unsold, shall be deemed to be
incorporated by reference into this registration statement and to be part
hereof from the date of filing of such documents.
</FONT>


<!-- link2 "Item&nbsp;4. Description of Securities." -->
<DIV align="left"><A NAME="002"></A></DIV>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Item&nbsp;4. Description of Securities</B>.
</FONT>


<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
</FONT>



<!-- link2 "Item&nbsp;5. Interests of Named Experts and Counsel." -->
<DIV align="left"><A NAME="003"></A></DIV>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Item&nbsp;5. Interests of Named Experts and Counsel.</B>
</FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
</FONT>

<!-- link2 "Item&nbsp;6. Indemnification of Directors and Officers." -->
<DIV align="left"><A NAME="004"></A></DIV>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Item&nbsp;6. Indemnification of Directors and Officers.</B>
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sections&nbsp;145(a) and (b)&nbsp;of the Delaware General Corporation Law permit us
to indemnify any person who was or is a party or is threatened to be made a
party to any threatened, pending, or completed action, suit or proceeding,
whether civil, criminal, administrative or investigative by reason of the fact
that the person is or was one of our directors, officers, employees or agents,
or is or was serving at our request as a director, officer, employee or agent
of another enterprise, against expenses (including attorneys&#146; fees), judgments,
fines and amounts paid in settlement actually and reasonably incurred by the
person if the person acted in good faith and in a manner the person reasonably
believed to be in or not opposed to our best interests, and, with respect to
any criminal action or proceeding, had no reasonable cause to believe the
person&#146;s conduct was unlawful; provided, that with respect to actions or suits
brought on our behalf, the person may only be indemnified with respect to
expenses (including attorneys&#146; fees) and may not be indemnified with respect to
any claim, issue or matter for which the person is adjudged to be liable unless
a court determines otherwise. Under Section&nbsp;145(c), to the extent that one of
our present or former directors or officers is successful on the merits or
otherwise in defense of any of these actions, suits or proceedings, or in
defense of any claim, issue or matter therein, the director or officer shall be
indemnified against expenses (including attorneys&#146; fees) that the director or
officer actually and reasonably incurs because of the action, suit, or
proceeding. Section&nbsp;145 of the Delaware General Corporation Law permits a
corporation to include in its charter documents, and in
agreements
</FONT>

<P align="center"><FONT size="2">1
</FONT>

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<P align="left"><FONT size="2">between the corporation and its directors and officers, provisions
expanding the scope of indemnification beyond that specifically provided by the
current law.
</FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article&nbsp;XI of our certificate of incorporation requires us to indemnify
our directors, officers, employees and agents to the fullest extent permitted
by law. Article&nbsp;XI also requires us or our stockholders, if permitted by
Delaware law, to indemnify our directors for monetary damages for breach of
fiduciary duty as a director.
</FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article&nbsp;VI of our bylaws requires us to indemnify our directors, officers,
employees, and agents to the extent permitted by Section&nbsp;145(a) and (b)&nbsp;of the
Delaware General Corporation Law. Article&nbsp;VI also provides that, to the extent
that a director, officer, employee or agent has been successful on the merits
or otherwise in defense of any such action, suit or proceeding, or in defense
of any claim, issue or matter therein, we shall indemnify the person for his
reasonable expenses incurred because of his defense.
</FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition to the indemnification provided for in our certificate of
incorporation and bylaws, we have entered into indemnification agreements with
our directors and officers. We also have and intend to maintain, as permitted
by Article&nbsp;VI of our bylaws, liability insurance for the benefit of our
directors and officers.
</FONT>

<!-- link2 "Item&nbsp;7. Exemption from Registration Claimed." -->
<DIV align="left"><A NAME="005"></A></DIV>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Item&nbsp;7. Exemption from Registration Claimed.</B>
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
</FONT>

<!-- link2 "Item&nbsp;8. Exhibits." -->
<DIV align="left"><A NAME="006"></A></DIV>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Item&nbsp;8. Exhibits.</B>
</FONT>
<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="90%">
<TR valign="bottom">
        <TD width="10%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="85%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><FONT size="1">Exhibit Number</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="1">Description</FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><HR size="1" noshade></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;&nbsp;4.1*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Second Amended and Restated Certificate of Incorporation, as
amended (incorporated by reference to exhibit 3.1 to our
quarterly report on Form&nbsp;10-Q for the fiscal quarter ended
September&nbsp;30, 2000 filed November&nbsp;14, 2000)</FONT></TD>
</TR>

<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;&nbsp;4.2*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Bylaws (incorporated by reference to exhibit 3.3 to Form&nbsp;8A
(file no. 000-30715) filed May&nbsp;26, 2000)</FONT></TD>
</TR>

<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;&nbsp;4.3*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
First Amendment to Bylaws dated April&nbsp;30, 2001 (incorporated
by reference to exhibit 3.3 to our quarterly report
on Form&nbsp;10-Q for the fiscal quarter ended June&nbsp;30, 2001
filed August&nbsp;13, 2001)</FONT></TD>
</TR>

<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;&nbsp;4.4*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
2002 Stock Plan and forms of agreements thereunder
(incorporated by reference to exhibit 10.17 to our annual
report on Form&nbsp;10-K for the fiscal year ended December&nbsp;31,
2001 filed March&nbsp;15, 2002)</FONT></TD>
</TR>

<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;&nbsp;4.5*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
2000 Stock Plan and forms of agreements thereunder
(incorporated by reference to exhibit 10.2 to Amendment No.
1 to our registration statement on Form&nbsp;S-1 (file no.
333-35938) filed June&nbsp;6, 2000)</FONT></TD>
</TR>


<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;&nbsp;4.6*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
2000 Employee Stock Purchase Plan and forms of agreements
thereunder (incorporated by reference to exhibit 10.3 to
Amendment No.&nbsp;1 to our registration statement on Form&nbsp;S-1
(file no. 333-35938) filed June&nbsp;6, 2000)</FONT></TD>
</TR>

</TABLE>
</CENTER>
<P align="center"><FONT size="2">2
</FONT>

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<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="90%">
<TR valign="bottom">
        <TD width="10%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="85%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><FONT size="1">Exhibit Number</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="1">Description</FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><HR size="1" noshade></TD>
</TR>


<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;&nbsp;4.7*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
2000 Director Option Plan and forms of agreements thereunder
(incorporated by reference to exhibit 10.4 to Amendment No.
1 to our registration statement on Form&nbsp;S-1 (file no.
333-35938) filed June&nbsp;6, 2000)</FONT></TD>
</TR>

<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;&nbsp;4.8*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
1997 Stock Plan (as amended and restated) and forms of
agreements thereunder (incorporated by reference to exhibit
10.5 to our registration statement on Form&nbsp;S-1 (file no.
333-35938) filed April&nbsp;28, 2000)</FONT></TD>
</TR>

<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;&nbsp;5.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Opinion of counsel of registrant as to legality of common
stock being registered</FONT></TD>
</TR>

<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">23.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of Ernst &#038; Young LLP, Independent Auditors</FONT></TD>
</TR>

<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">24.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Power of Attorney (see signature pages)</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P>
<HR size="1" width="18%" align="left" noshade>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
      <TD width="1%" align="left" nowrap><FONT size="2">*</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">Previously filed.</FONT></TD>
</TR>
</TABLE>
<!-- link2 "Item&nbsp;9. Undertakings." -->
<DIV align="left"><A NAME="007"></A></DIV>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Item&nbsp;9. Undertakings.</B>
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;We hereby undertake:
</FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;To file, during any period in which offers or sales are being made, a
post-effective amendment to this registration statement to include any material
information with respect to the plan of distribution not previously disclosed
in the registration statement or any material change to such information in
this registration statement.
</FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;That, for the purpose of determining any liability under the
Securities Act of 1933, or Securities Act, each post-effective amendment shall
be deemed to be a new registration statement relating to the securities offered
therein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.
</FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;To remove from registration by means of a post-effective amendment any
of the securities being registered which remain unsold at the termination of
the offering.
</FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;We hereby undertake that, for purposes of determining any liability
under the Securities Act, each filing of our annual report pursuant to Section
13(a) or Section&nbsp;15(d) of the Exchange Act (and, where applicable, each filing
of an employee benefit plan&#146;s annual report pursuant to Section&nbsp;15(d) of the
Exchange Act) that is incorporated by reference in this registration statement
shall be deemed to be a new registration statement relating to the securities
offered therein, and the offering of such securities at that time shall be
deemed to be the initial bona fide offering thereof.
</FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;Insofar as indemnification for liabilities arising under the
Securities Act may be permitted to our directors, officers and controlling
persons pursuant to law, our certificate of incorporation, our bylaws or
indemnification agreements, or otherwise, we have been advised that in the
opinion of the Securities and Exchange Commission such indemnification is
against public policy as expressed in the Securities Act and is therefore
unenforceable. If a claim for indemnification against such liabilities (other
than the payment by us of expenses incurred or paid by one of our directors,
officers or controlling persons in a successful defense of any action, suit or
</FONT>

<P align="center"><FONT size="2">3
</FONT>

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<P align="left"><FONT size="2">proceeding) is asserted by such director, officer or
controlling person in connection with the securities being registered
hereunder, we will, unless in the opinion of our counsel the matter has been
settled by controlling precedent, submit to a court of appropriate jurisdiction
the question of whether such indemnification by us is against public policy as
expressed in the Securities Act and will be governed by the final adjudication
of such issue.
</FONT>

<P align="center"><FONT size="2">4
</FONT>

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<!-- link1 "SIGNATURES" -->
<DIV align="left"><A NAME="008"></A></DIV>
<P align="center"><FONT size="2"><B>SIGNATURES</B></FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form&nbsp;S-8 and has duly caused this registration
statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the city of Redwood City, State of California, on September&nbsp;5,
2002.
</FONT>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR>
        <TD width="50%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="49%">&nbsp;</TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD colspan="2"><FONT size="2">COSINE COMMUNICATIONS, INC.</FONT></TD>
</TR>

<TR><TD>&nbsp;<BR>&nbsp;</TD></TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">By:&nbsp;</FONT></TD>
        <TD><FONT size="2">/s/ Stephen Goggiano</FONT></TD>
</TR>
<TR>
        <TD colspan="2"><FONT size="1">&nbsp;</FONT></TD>
        <TD><HR size="1" noshade color="#000000"></TD>
</TR>
<TR valign="top">
        <TD colspan="2">&nbsp;</TD>
        <TD><FONT size="2">
Stephen Goggiano<BR>
President, Chief Executive Officer and Director</FONT></TD>
</TR>
</TABLE>

<P align="center"><FONT size="2"><B>POWER OF ATTORNEY</B></FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
appears below constitutes and appoints Stephen Goggiano and Terry Gibson, and
each of them acting individually, his true and lawful attorneys-in-fact and
agents, each with full power of substitution, for him in any and all
capacities, to sign any and all amendments to this Registration Statement on
Form&nbsp;S-8, and to file the same, with all exhibits thereto and all other
documents in connection therewith, with the Securities and Exchange Commission,
granting unto each of said attorneys-in-fact, or his substitute or substitutes,
and each of them, full power and authority to do and perform each and every act
and thing requisite and necessary to be done to effectuate the foregoing, as
fully for all intents and purposes as he might or could do in person, hereby
ratifying and confirming all that such attorneys-in-fact, or any substitutes,
may do or cause to be done by virtue hereof.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this
registration statement has been signed on September&nbsp;5, 2002 by the following
persons in the capacities indicated.
</FONT>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
        <TD width="31%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="64%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><FONT size="1"><B>Signature</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="1"><B>Title</B></FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><HR size="1" noshade></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/ Stephen Goggiano<BR>
<HR size="1" noshade>Stephen Goggiano</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
President, Chief Executive Officer and<BR>
Director <I>(Principal Executive Officer)</I></FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/ Terry Gibson<BR>
<HR size="1" noshade>Terry Gibson</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Chief Financial Officer <I>(Principal Financial<BR>
and Accounting Officer)</I></FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/ Donald Green<BR>
<HR size="1" noshade>Donald Green</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>
</TABLE>
<P align="center"><FONT size="2">5
</FONT>

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<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
        <TD width="31%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="64%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><FONT size="1"><B>Signature</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="1"><B>Title</B></FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><HR size="1" noshade></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/ R. David Spreng<BR>
<HR size="1" noshade>R. David Spreng</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/ Vinton G. Cerf<BR>
<HR size="1" noshade>Vinton G. Cerf</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>
<TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/ Charles J. Abbe<BR>
<HR size="1" noshade>Charles J. Abbe</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>
</TABLE>
<P align="center"><FONT size="2">6
</FONT>

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<!-- link1 "INDEX TO EXHIBITS" -->
<DIV align="left"><A NAME="009"></A></DIV>
<P align="center"><FONT size="2"><B>INDEX TO EXHIBITS</B></FONT>

<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
        <TD width="10%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="85%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><FONT size="1">Exhibit Number</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="1">Description</FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><HR size="1" noshade></TD>
</TR>

<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;&nbsp;4.1*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Second Amended and Restated Certificate of Incorporation, as
amended (incorporated by reference to exhibit 3.1 to our
quarterly report on Form&nbsp;10-Q for the fiscal quarter ended
September&nbsp;30, 2000 filed November&nbsp;14, 2000)</FONT></TD>
</TR>

<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;&nbsp;4.2*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Bylaws (incorporated by reference to exhibit 3.3 to our
registration statement on Form&nbsp;8A (file no. 000-30715) filed
May&nbsp;26, 2000)</FONT></TD>
</TR>

<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;&nbsp;4.3*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
First Amendment to Bylaws dated April&nbsp;30, 2001 (incorporated
by reference to exhibit 3.3 to our quarterly report
on Form&nbsp;10-Q for the fiscal quarter ended June&nbsp;30, 2001
filed August&nbsp;13, 2001)</FONT></TD>
</TR>

<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;&nbsp;4.4*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
2002 Stock Plan and forms of agreements thereunder
(incorporated by reference to exhibit 10.17 to our annual
report on Form&nbsp;10-K for the fiscal year ended December&nbsp;31,
2001 filed March&nbsp;15, 2002)</FONT></TD>
</TR>

<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;&nbsp; 4.5*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
2000 Stock Plan and forms of agreements thereunder
(incorporated by reference to exhibit 10.2 to Amendment No.
1 to our registration statement on Form&nbsp;S-1 (file no.
333-35938) filed June&nbsp;6, 2000)</FONT></TD>
</TR>

<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;&nbsp; 4.6*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
2000 Employee Stock Purchase Plan and forms of agreements
thereunder (incorporated by reference to exhibit 10.3 to
Amendment No.&nbsp;1 to our registration statement on Form&nbsp;S-1
(file no. 333-35938) filed June&nbsp;6, 2000)</FONT></TD>
</TR>

<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;&nbsp;4.7*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
2000 Director Option Plan and forms of agreements thereunder
(incorporated by reference to exhibit 10.4 to Amendment No.
1 to our registration statement on Form&nbsp;S-1 (file no.
333-35938) filed June&nbsp;6, 2000)</FONT></TD>
</TR>

<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;&nbsp;4.8*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
1997 Stock Plan (as amended and restated) and forms of
agreements thereunder (incorporated by reference to exhibit
10.5 to our registration statement on Form&nbsp;S-1 (file no.
333-35938) filed April&nbsp;28, 2000)</FONT></TD>
</TR>

<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;&nbsp;5.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Opinion of counsel of registrant as to legality of common
stock being registered.</FONT></TD>
</TR>

<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">23.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of Ernst &#038; Young LLP, Independent Auditors.</FONT></TD>
</TR>

<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">24.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Power of Attorney (see signature pages)</FONT></TD>
</TR>
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<TR valign="top">
      <TD width="1%" align="left" nowrap><FONT size="2">*</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">Previously filed.</FONT></TD>
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Cosine Communication, Inc., Form S-8
Table of Contents
As filed with the Securities and Exchange Commission on September 5, 2002
Registration No. 333-
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
Under
The Securities Act of 1933
COSINE COMMUNICATIONS, INC.
(Exact name of Registrant as specified in its charter)
Delaware
(State or other jurisdiction of
incorporation or organization)
94-3280301
(I.R.S. Employer
Identification Number)
1200 Bridge Parkway
Redwood City, California 94065
(650) 637-4777
(Address of principal executive offices, including zip code)
2002 Stock Plan
2000 Stock Plan
2000 Employee Stock Purchase Plan
2000 Director Option Plan
(Full title of the plans)
Stephen Goggiano
President and Chief Executive Officer
CoSine Communications, Inc.
1200 Bridge Parkway
Redwood City, California 94065
(650) 637-4777
(Name, address and telephone number, including area code, of agent for service)
Table of Contents
CALCULATION OF REGISTRATION FEE
Proposed
Proposed
Maximum
Maximum
Amount
Offering
Aggregate
Amount of
Title of Securities
to be
Price
Offering
Registration
to be Registered
Registered(1)
Per Share
Price
Fee
Common Stock, par
value $0.0001, to be
issued under the 2002
Stock Plan
10,000,000 shares
$
1.50
(2)
$
5,736,425.00
(2)
$
527.76
Common Stock, par
value $0.0001, to be
issued under the 2000
Stock Plan
5,103,331 shares
$
0.40
(3)
$
2,041,332.40
(3)
$
187.80
Common Stock, par
value $0.0001, to be
issued under the 2000
Employee Stock
Purchase Plan
2,041,859 shares
$
0.40
(4)
$
816,743.60
(4)
$
75.14
Common Stock, par
value $0.0001, to be
issued under the 2000
Director Option Plan
80,000 shares
$
0.40
(5)
$
32,000.00
(5)
$
2.94
TOTAL REGISTRATION FEES
17,225,190 shares
—
$
8,626,501.00
$
793.64
(1)
Together with an indeterminate number of additional shares which may be necessary to adjust the number of shares
reserved for issuance pursuant to the plans as the result of any future stock split, stock dividend or similar
adjustment to CoSine's outstanding common stock.
(2)
The computation is based upon (i) the weighted average exercise price per share of $1.50 as to options to purchase
an aggregate of 1,578,550 shares of common stock granted under the 2002 Stock Plan outstanding but unexercised as of
August 30, 2002 where, pursuant to Rule 457(h)(1) of the Securities Act of 1933, the aggregate offering price and the
fee corresponding to the outstanding but unexercised options may be computed based upon the price at which the options
may be exercised, and (ii) the average of the high and low prices of the common stock as reported on the Nasdaq
National Market on August 30, 2002 as to an aggregate of 8,421,450 shares of common stock available to be granted
under the 2002 Stock Plan as of August 30, 2002, as estimated in accordance with Rule 457(h) under the Securities Act
of 1933 solely for the purpose of calculating the registration fee.
(3)
The computation is based upon the average of the high and low prices of the common stock as reported on the Nasdaq
National Market on August 30, 2002, as estimated in accordance with Rule 457(h) under the Securities Act of 1933
solely for the purpose of calculating the registration fee.
(4)
Estimated in accordance with Rule 457(h) under the Securities Act of 1933 solely for the purpose of calculating
the registration fee. The computation is based upon 85% of the average of the high and low prices of the common stock
as reported on the Nasdaq National Market on August 30, 2002 because the purchase price of a share of common stock
under the 2000 Employee Stock Purchase Plan is equal to 85% of the fair market value of a share of common stock on the
enrollment date or the exercise date, whichever is lower.
(5)
Estimated in accordance with Rule 457(h) under the Securities Act of 1933 solely for the purpose of calculating
the registration fee, based upon the average of the high and low prices of the common stock as reported on the Nasdaq
National Market on August 30, 2002.
TABLE OF CONTENTS
PART II INFORMATION REQUIRED IN REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
Item 4. Description of Securities.
Item 5. Interests of Named Experts and Counsel.
Item 6. Indemnification of Directors and Officers.
Item 7. Exemption from Registration Claimed.
Item 8. Exhibits.
Item 9. Undertakings.
SIGNATURES
INDEX TO EXHIBITS
EXHIBIT 5.1
EXHIBIT 23.1
Table of Contents
PART II
INFORMATION REQUIRED IN REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
The following documents filed by us with the Securities and Exchange
Commission, or SEC, are incorporated by reference into this registration
statement:
(a)
The description of our common stock contained in our
registration statement on Form 8-A (File No. 000-30715) filed on May
26, 2000, as amended on September 14, 2000, pursuant to Section 12(g)
of the Securities Exchange Act of 1934, or the Exchange Act,
including any amendments or reports filed for the purpose of updating
such description;
(b)
Our annual report on Form 10-K for the fiscal year ended
December 31, 2001; and
(c)
Our quarterly report on Form 10-Q for the quarter ended June
30, 2002.
All documents subsequently filed by us pursuant to Section 13(a), 13(c),
14 or 15(d) of the Exchange Act, prior to the filing of a post-effective
amendment which indicates that all securities offered have been sold or which
deregisters all securities then remaining unsold, shall be deemed to be
incorporated by reference into this registration statement and to be part
hereof from the date of filing of such documents.
Item 4. Description of Securities
.
Not applicable.
Item 5. Interests of Named Experts and Counsel.
Not applicable.
Item 6. Indemnification of Directors and Officers.
Sections 145(a) and (b) of the Delaware General Corporation Law permit us
to indemnify any person who was or is a party or is threatened to be made a
party to any threatened, pending, or completed action, suit or proceeding,
whether civil, criminal, administrative or investigative by reason of the fact
that the person is or was one of our directors, officers, employees or agents,
or is or was serving at our request as a director, officer, employee or agent
of another enterprise, against expenses (including attorneys' fees), judgments,
fines and amounts paid in settlement actually and reasonably incurred by the
person if the person acted in good faith and in a manner the person reasonably
believed to be in or not opposed to our best interests, and, with respect to
any criminal action or proceeding, had no reasonable cause to believe the
person's conduct was unlawful; provided, that with respect to actions or suits
brought on our behalf, the person may only be indemnified with respect to
expenses (including attorneys' fees) and may not be indemnified with respect to
any claim, issue or matter for which the person is adjudged to be liable unless
a court determines otherwise. Under Section 145(c), to the extent that one of
our present or former directors or officers is successful on the merits or
otherwise in defense of any of these actions, suits or proceedings, or in
defense of any claim, issue or matter therein, the director or officer shall be
indemnified against expenses (including attorneys' fees) that the director or
officer actually and reasonably incurs because of the action, suit, or
proceeding. Section 145 of the Delaware General Corporation Law permits a
corporation to include in its charter documents, and in
agreements
1
Table of Contents
between the corporation and its directors and officers, provisions
expanding the scope of indemnification beyond that specifically provided by the
current law.
Article XI of our certificate of incorporation requires us to indemnify
our directors, officers, employees and agents to the fullest extent permitted
by law. Article XI also requires us or our stockholders, if permitted by
Delaware law, to indemnify our directors for monetary damages for breach of
fiduciary duty as a director.
Article VI of our bylaws requires us to indemnify our directors, officers,
employees, and agents to the extent permitted by Section 145(a) and (b) of the
Delaware General Corporation Law. Article VI also provides that, to the extent
that a director, officer, employee or agent has been successful on the merits
or otherwise in defense of any such action, suit or proceeding, or in defense
of any claim, issue or matter therein, we shall indemnify the person for his
reasonable expenses incurred because of his defense.
In addition to the indemnification provided for in our certificate of
incorporation and bylaws, we have entered into indemnification agreements with
our directors and officers. We also have and intend to maintain, as permitted
by Article VI of our bylaws, liability insurance for the benefit of our
directors and officers.
Item 7. Exemption from Registration Claimed.
Not applicable.
Item 8. Exhibits.
Exhibit Number
Description
4.1*
Second Amended and Restated Certificate of Incorporation, as
amended (incorporated by reference to exhibit 3.1 to our
quarterly report on Form 10-Q for the fiscal quarter ended
September 30, 2000 filed November 14, 2000)
4.2*
Bylaws (incorporated by reference to exhibit 3.3 to Form 8A
(file no. 000-30715) filed May 26, 2000)
4.3*
First Amendment to Bylaws dated April 30, 2001 (incorporated
by reference to exhibit 3.3 to our quarterly report
on Form 10-Q for the fiscal quarter ended June 30, 2001
filed August 13, 2001)
4.4*
2002 Stock Plan and forms of agreements thereunder
(incorporated by reference to exhibit 10.17 to our annual
report on Form 10-K for the fiscal year ended December 31,
2001 filed March 15, 2002)
4.5*
2000 Stock Plan and forms of agreements thereunder
(incorporated by reference to exhibit 10.2 to Amendment No.
1 to our registration statement on Form S-1 (file no.
333-35938) filed June 6, 2000)
4.6*
2000 Employee Stock Purchase Plan and forms of agreements
thereunder (incorporated by reference to exhibit 10.3 to
Amendment No. 1 to our registration statement on Form S-1
(file no. 333-35938) filed June 6, 2000)
2
Table of Contents
Exhibit Number
Description
4.7*
2000 Director Option Plan and forms of agreements thereunder
(incorporated by reference to exhibit 10.4 to Amendment No.
1 to our registration statement on Form S-1 (file no.
333-35938) filed June 6, 2000)
4.8*
1997 Stock Plan (as amended and restated) and forms of
agreements thereunder (incorporated by reference to exhibit
10.5 to our registration statement on Form S-1 (file no.
333-35938) filed April 28, 2000)
5.1
Opinion of counsel of registrant as to legality of common
stock being registered
23.1
Consent of Ernst & Young LLP, Independent Auditors
24.1
Power of Attorney (see signature pages)
*
Previously filed.
Item 9. Undertakings.
(a) We hereby undertake:
(1) To file, during any period in which offers or sales are being made, a
post-effective amendment to this registration statement to include any material
information with respect to the plan of distribution not previously disclosed
in the registration statement or any material change to such information in
this registration statement.
(2) That, for the purpose of determining any liability under the
Securities Act of 1933, or Securities Act, each post-effective amendment shall
be deemed to be a new registration statement relating to the securities offered
therein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.
(3) To remove from registration by means of a post-effective amendment any
of the securities being registered which remain unsold at the termination of
the offering.
(b) We hereby undertake that, for purposes of determining any liability
under the Securities Act, each filing of our annual report pursuant to Section
13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing
of an employee benefit plan's annual report pursuant to Section 15(d) of the
Exchange Act) that is incorporated by reference in this registration statement
shall be deemed to be a new registration statement relating to the securities
offered therein, and the offering of such securities at that time shall be
deemed to be the initial bona fide offering thereof.
(c) Insofar as indemnification for liabilities arising under the
Securities Act may be permitted to our directors, officers and controlling
persons pursuant to law, our certificate of incorporation, our bylaws or
indemnification agreements, or otherwise, we have been advised that in the
opinion of the Securities and Exchange Commission such indemnification is
against public policy as expressed in the Securities Act and is therefore
unenforceable. If a claim for indemnification against such liabilities (other
than the payment by us of expenses incurred or paid by one of our directors,
officers or controlling persons in a successful defense of any action, suit or
3
Table of Contents
proceeding) is asserted by such director, officer or
controlling person in connection with the securities being registered
hereunder, we will, unless in the opinion of our counsel the matter has been
settled by controlling precedent, submit to a court of appropriate jurisdiction
the question of whether such indemnification by us is against public policy as
expressed in the Securities Act and will be governed by the final adjudication
of such issue.
4
Table of Contents
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this registration
statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the city of Redwood City, State of California, on September 5,
2002.
COSINE COMMUNICATIONS, INC.
By:
/s/ Stephen Goggiano
Stephen Goggiano
President, Chief Executive Officer and Director
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
appears below constitutes and appoints Stephen Goggiano and Terry Gibson, and
each of them acting individually, his true and lawful attorneys-in-fact and
agents, each with full power of substitution, for him in any and all
capacities, to sign any and all amendments to this Registration Statement on
Form S-8, and to file the same, with all exhibits thereto and all other
documents in connection therewith, with the Securities and Exchange Commission,
granting unto each of said attorneys-in-fact, or his substitute or substitutes,
and each of them, full power and authority to do and perform each and every act
and thing requisite and necessary to be done to effectuate the foregoing, as
fully for all intents and purposes as he might or could do in person, hereby
ratifying and confirming all that such attorneys-in-fact, or any substitutes,
may 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 on September 5, 2002 by the following
persons in the capacities indicated.
Signature
Title
/s/ Stephen Goggiano
Stephen Goggiano
President, Chief Executive Officer and
Director
(Principal Executive Officer)
/s/ Terry Gibson
Terry Gibson
Chief Financial Officer
(Principal Financial
and Accounting Officer)
/s/ Donald Green
Donald Green
Director
5
Table of Contents
Signature
Title
/s/ R. David Spreng
R. David Spreng
Director
/s/ Vinton G. Cerf
Vinton G. Cerf
Director
/s/ Charles J. Abbe
Charles J. Abbe
Director
6
Table of Contents
INDEX TO EXHIBITS
Exhibit Number
Description
4.1*
Second Amended and Restated Certificate of Incorporation, as
amended (incorporated by reference to exhibit 3.1 to our
quarterly report on Form 10-Q for the fiscal quarter ended
September 30, 2000 filed November 14, 2000)
4.2*
Bylaws (incorporated by reference to exhibit 3.3 to our
registration statement on Form 8A (file no. 000-30715) filed
May 26, 2000)
4.3*
First Amendment to Bylaws dated April 30, 2001 (incorporated
by reference to exhibit 3.3 to our quarterly report
on Form 10-Q for the fiscal quarter ended June 30, 2001
filed August 13, 2001)
4.4*
2002 Stock Plan and forms of agreements thereunder
(incorporated by reference to exhibit 10.17 to our annual
report on Form 10-K for the fiscal year ended December 31,
2001 filed March 15, 2002)
4.5*
2000 Stock Plan and forms of agreements thereunder
(incorporated by reference to exhibit 10.2 to Amendment No.
1 to our registration statement on Form S-1 (file no.
333-35938) filed June 6, 2000)
4.6*
2000 Employee Stock Purchase Plan and forms of agreements
thereunder (incorporated by reference to exhibit 10.3 to
Amendment No. 1 to our registration statement on Form S-1
(file no. 333-35938) filed June 6, 2000)
4.7*
2000 Director Option Plan and forms of agreements thereunder
(incorporated by reference to exhibit 10.4 to Amendment No.
1 to our registration statement on Form S-1 (file no.
333-35938) filed June 6, 2000)
4.8*
1997 Stock Plan (as amended and restated) and forms of
agreements thereunder (incorporated by reference to exhibit
10.5 to our registration statement on Form S-1 (file no.
333-35938) filed April 28, 2000)
5.1
Opinion of counsel of registrant as to legality of common
stock being registered.
23.1
Consent of Ernst & Young LLP, Independent Auditors.
24.1
Power of Attorney (see signature pages)
*
Previously filed.