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<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>As filed with the Securities and
Exchange Commission on June 29, 2004&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Registration No.&nbsp;333-</B>


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

<DIV align="center" style="font-size: 12pt"><B>WASHINGTON, DC 20549<BR>
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<P align="center" style="font-size: 18pt"><B>FORM S-8</B>


<P align="center" style="font-size: 10pt"><B>REGISTRATION STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933</B><BR>
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<P align="center" style="font-size: 24pt"><B>I-FLOW CORPORATION</B>

<DIV align="center" style="font-size: 10pt">(Exact Name of Registrant as Specified in Its Charter)</DIV>


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    <TD align="center" valign="top"><B>DELAWARE</B><BR>
(State or Other Jurisdiction of<BR>
Incorporation or Organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>33-0121984</B><BR>
(I.R.S. Employer<BR>
Identification No.)</TD>
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<P align="center" style="font-size: 10pt"><B>20202 Windrow Drive<BR>
Lake Forest, California 92630</B><BR>
(Address of Principal Executive Offices, Including Zip Code)



<P align="center" style="font-size: 10pt"><B>I-FLOW CORPORATION 2001 EQUITY INCENTIVE PLAN</B>


<DIV align="center" style="font-size: 10pt">(Full Title of the Plan)</DIV>



<P align="center" style="font-size: 10pt"><HR align="center" size="1" noshade width="25%">



<P align="center" style="font-size: 10pt"><B>Donald M. Earhart<BR>
Chief Executive Officer<BR>
20202 Windrow Drive<BR>
Lake Forest, California 92630<BR>
(949)&nbsp;206-2700</B><BR>
(Name, Address and Telephone Number,<BR>
Including Area Code, of Agent For Service)



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



<P align="center" style="font-size: 10pt"><I>Copy to</I>:<BR>
<B>Mark W. Shurtleff, Esq.<BR>
Gibson, Dunn &#038; Crutcher LLP<BR>
4 Park Plaza<BR>
Irvine, California 92614<BR>
(949)&nbsp;451-3800</B>



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<P align="center" style="font-size: 10pt"><B>CALCULATION OF REGISTRATION FEE</B>


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    <TD nowrap align="left" colspan="23" style="border-bottom: 3px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="left"><B>Title of Each Class</B></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>&nbsp;</B></TD>
    <TD width="1%">&nbsp;</TD>
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<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="left"><B>of Securities</B></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount To Be</B></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Offering Price Per</B></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Aggregate Offering</B></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount Of</B></TD>
    <TD width="1%">&nbsp;</TD>
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    <TD nowrap align="left"><B>To Be Registered</B></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Registered (1)(2)</B></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Share (3)</B></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Price (3)</B></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Registration Fee</B></TD>
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                    <TD style="border-top: 1px solid #000000"><DIV style="margin-left:0px; text-indent:-0px">Common Stock, par
value $0.001 per
share</DIV></TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">1,750,000</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" style="border-top: 1px solid #000000">11.165</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" style="border-top: 1px solid #000000">19,538,750</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="right" style="border-top: 1px solid #000000">$</TD>
    <TD align="right" style="border-top: 1px solid #000000">2,475.56</TD>
    <TD style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
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    <TD width="1%" nowrap align="right">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Pursuant to Rule&nbsp;416(a), there is also being registered hereunder such
additional shares as may be issued pursuant to the anti-dilution
provisions of the I-Flow Corporation 2001 Equity Incentive Plan. Each
share of I-Flow Corporation common stock includes a right to purchase one
one-hundredth of a share of Series&nbsp;A Junior Participating Cumulative
Preferred Stock pursuant to the Rights Agreement between the Registrant
and American Stock Transfer &#038; Trust Company, as Rights Agent.</TD>
</TR>

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    <TD width="1%" nowrap align="right">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Represents 1,750,000 additional shares of I-Flow Corporation common stock
issuable pursuant to the I-Flow Corporation 2001 Equity Incentive Plan.
In addition to the shares of common stock registered hereby,
2,250,000&nbsp;shares of I-Flow Corporation common stock issuable under the I-Flow
Corporation 2001 Equity Incentive Plan were previously registered under
the Registration Statement on<br>Form S-8 (Registration No.&nbsp;333-100233) filed
with the Securities and Exchange Commission on October&nbsp;1, 2002
and 750,000&nbsp;shares of I-Flow Corporation common stock issuable under the I-Flow
Corporation 2001 Equity Incentive Plan were previously registered under
the Registration Statement on Form S-8 (Registration No.&nbsp;333-71328) filed
with the Securities and Exchange Commission on October&nbsp;10, 2001.</TD>
</TR>

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    <TD width="1%" nowrap align="right">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Estimated solely for the purpose of calculating the registration fee
pursuant to Rules 457(c) and 457(h) and based on the average of the high
and the low price of the common stock of the registrant as reported on the
Nasdaq National Market on June&nbsp;25, 2004.</TD>
</TR>

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

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<TR><TD colspan="9"><A HREF="#000">Item&nbsp;8. Exhibits.</A></TD></TR>
<TR><TD colspan="9"><A HREF="#001">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="#002">EXHIBIT INDEX</A></TD></TR>
<TR><TD colspan="9"><A HREF="a99684exv5w1.htm">EXHIBIT 5.1</A></TD></TR>
<TR><TD colspan="9"><A HREF="a99684exv23w1.htm">EXHIBIT 23.1</A></TD></TR>
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<P align="center" style="font-size: 10pt"><B>INTRODUCTION</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Registration Statement on Form S-8 is filed by I-Flow Corporation, a
Delaware corporation (the &#147;Company&#148;), to register an additional 1,750,000
shares of the Company&#146;s common stock, par value $0.001 per share, issuable
under the I-Flow Corporation 2001 Equity Incentive Plan and consists of only
those items required by General Instruction E to Form S-8.


<P align="center" style="font-size: 10pt"><B>INCORPORATION OF<BR>
PREVIOUSLY FILED REGISTRATION STATEMENTS</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In accordance with General Instruction E to Form S-8, the contents of the
Company&#146;s Registration Statements on Form S-8 (Registration Nos. 333-71328 and
333-100233) previously filed by the Company with the Securities and Exchange
Commission are incorporated herein by reference and made a part hereof.

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

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    <TD nowrap align="left"><B>Exhibit No.</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><B>Description</B><HR size="1" noshade></TD>
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Amended and Restated Certificate of Incorporation of I-Flow
Corporation, a Delaware Corporation (1)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Bylaws of I-Flow Corporation, a Delaware Corporation (2)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Certificate of Designation Regarding Series&nbsp;A Junior Participating
Cumulative Preferred Stock (3)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.4
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Specimen Common Stock Certificate (4)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.5
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Rights Agreement, dated as of March&nbsp;8, 2002, by and between I-Flow
Corporation and American Stock Transfer &#038; Trust Company, as rights
agent, which includes, as Exhibit&nbsp;A, the Form of Rights Certificate,
the Form of Assignment and the Form of Election to Purchase (3)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">I-Flow Corporation 2001 Equity Incentive Plan (5)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Gibson, Dunn &#038; Crutcher LLP as to the legality of the
securities being registered</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Independent Registered Public Accounting Firm</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Gibson, Dunn &#038; Crutcher LLP (contained in Exhibit&nbsp;5.1 hereto)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (contained on signature page hereto)</TD>
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    <TD width="1%" nowrap align="right">(1)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Incorporated by reference to exhibit with this title filed with the
Company&#146;s Current Report on Form 8-K, filed May&nbsp;31, 2002.</TD>
</TR>

<TR><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD width="1%" nowrap align="right">(2)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Incorporated by reference to exhibit with this title filed with the
Company&#146;s Current Report on Form 8-K, filed August&nbsp;3, 2001.</TD>
</TR>

<TR><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD width="1%" nowrap align="right">(3)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Incorporated by reference to exhibit with this title filed with the
Company&#146;s Current Report on Form 8-K, filed March&nbsp;13, 2002.</TD>
</TR>

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

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<TR valign="top">
    <TD width="1%" nowrap align="right">(4)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Incorporated by reference to exhibit with this title filed with the
Company&#146;s Quarterly Report on Form 10-Q for the quarter ended March&nbsp;31,
2002.</TD>
</TR>

<TR><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD width="1%" nowrap align="right">(5)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Incorporated by reference to Appendix&nbsp;A to Schedule&nbsp;14A filed by
the Company with the Securities and Exchange Commission on April&nbsp;12, 2004.</TD>
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<P align="center" style="font-size: 10pt"><B>SIGNATURES</B>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, 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 Lake Forest, State of California, on this
29th day
of June, 2004.


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    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
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<TR>
    <TD valign="top">&nbsp;</TD>
    <TD colspan="3">I-FLOW CORPORATION<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000">/s/ Donald M. Earhart
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2">Donald M. Earhart&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2">Chairman, President and
Chief Executive Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

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




<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each person whose signature appears below constitutes and appoints Donald
M. Earhart, James J. Dal Porto and James R. Talevich, and each of them, his
true and lawful attorney-in-fact and agent, acting alone, with full power of
substitution and resubstitution, for him and in his name, place and stead, in
any and all capacities, to sign any and all amendments (including
post-effective amendments) to this registration statement and to file the same,
with all exhibits thereto, and other documents in connection therewith, with
the Securities and Exchange Commission, granting unto said attorney-in-fact and
agent, acting alone, with full power and authority to do and perform each and
every act and thing requisite and necessary to be done in and about the
premises, as fully to all intents and purposes as he might or could do in
person, hereby ratifying and confirming that said attorney-in-fact and agent,
acting alone, or his substitute or substitutes, may lawfully do or cause to be
done by virtue hereof.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this
registration statement has been signed by the following persons in the
capacities indicated on June&nbsp;29, 2004.

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    <TD nowrap align="left"><B>Signature</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><B>Title</B><HR size="1" noshade></TD>
</TR>


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<TR valign="bottom">
    <TD align="center" nowrap valign="top">/s/ Donald M. Earhart<BR>
<HR size="1" noshade>
Donald M. Earhart</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Chairman, President and Chief Executive Officer<BR>
(Principal Executive Officer)</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ James R. Talevich<BR>
<HR size="1" noshade>
James R. Talevich</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Chief Financial Officer<BR>
(Principal Financial and Accounting Officer)</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ John H. Abeles, M.D.<BR>
<HR size="1" noshade>
John H. Abeles, M.D.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ James J. Dal Porto<BR>
<HR size="1" noshade>
James J. Dal Porto</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Jack H. Halperin<BR>
<HR size="1" noshade>
Jack H. Halperin</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Joel S. Kanter<BR>
<HR size="1" noshade>
Joel S. Kanter</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Erik H. Loudon<BR>
<HR size="1" noshade>
Erik H. Loudon</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Henry Tsutomu Tai, Ph.D., M.D.<BR>
<HR size="1" noshade>
Henry Tsutomu Tai, Ph.D., M.D.</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>


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

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">
<!-- link1 "EXHIBIT INDEX" -->
<DIV align="left"><A NAME="002"></A></DIV>

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


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">

<!-- Begin Table Head --><TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="90%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Exhibit No.</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><B>Description</B><HR size="1" noshade></TD>
</TR>


<!-- End Table Head -->

<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Amended and Restated Certificate of Incorporation of I-Flow Corporation,
a Delaware Corporation (1)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Bylaws of I-Flow Corporation, a Delaware Corporation (2)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Certificate of Designation Regarding Series&nbsp;A Junior Participating Cumulative
Preferred Stock (3)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.4
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Specimen Common Stock Certificate (4)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.5
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Rights Agreement, dated as of March&nbsp;8, 2002, by and between I-Flow Corporation
and American Stock Transfer &#038; Trust Company, as rights agent, which includes,
as Exhibit&nbsp;A, the Form of Rights Certificate, the Form of Assignment and the
Form of Election to Purchase (3)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">I-Flow Corporation 2001 Equity Incentive Plan (5)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Gibson, Dunn &#038; Crutcher LLP as to the legality of the securities
being registered</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Independent Registered Public Accounting Firm</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Gibson, Dunn &#038; Crutcher LLP (contained in Exhibit&nbsp;5.1 hereto)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (contained on signature page hereto)</TD>
</TR>


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</DIV>




<P>

<HR size="1" width="18%" align="left" noshade>


<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top">
    <TD width="1%" nowrap align="right">(1)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Incorporated by reference to exhibit with this title filed with the
Company&#146;s Current Report on Form 8-K, filed May&nbsp;31, 2002.</TD>
</TR>

<TR><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD width="1%" nowrap align="right">(2)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Incorporated by reference to exhibit with this title filed with the
Company&#146;s Current Report on Form 8-K, filed August&nbsp;3, 2001.</TD>
</TR>

<TR><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD width="1%" nowrap align="right">(3)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Incorporated by reference to exhibit with this title filed with the
Company&#146;s Current Report on Form 8-K, filed March&nbsp;13, 2002.</TD>
</TR>

<TR><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD width="1%" nowrap align="right">(4)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Incorporated by reference to exhibit with this title filed with the
Company&#146;s Quarterly Report on Form 10-Q for the quarter ended March&nbsp;31,
2002.</TD>
</TR>

<TR><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD width="1%" nowrap align="right">(5)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Incorporated by reference to Appendix&nbsp;A to Schedule&nbsp;14A filed by
the Company with the Securities and Exchange Commission on April&nbsp;12, 2004.</TD>
</TR>

</TABLE>



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</DIV>

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</HTML>
[{"type": "S-8", "sequence": "1", "filename": "a99684sv8.htm", "description": "FORM S-8", "secsgml_size_bytes": 29287}]
{"company-data": {"conformed-name": "I FLOW CORP /DE/", "cik": "0000857728", "assigned-sic": "3841", "irs-number": "330121984", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-116969", "film-number": "04889255"}, "business-address": {"street1": "20202 WINDROW DRIVE", "city": "LAKE FOREST", "state": "CA", "zip": "92630", "phone": "9292062700"}, "mail-address": {"street1": "20202 WINDROW DRIVE", "city": "LAKE FOREST", "state": "CA", "zip": "92630"}}
I-Flow Corporation
Table of Contents
As filed with the Securities and
Exchange Commission on June 29, 2004      Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
I-FLOW CORPORATION
(Exact Name of Registrant as Specified in Its Charter)
DELAWARE
(State or Other Jurisdiction of
Incorporation or Organization)
33-0121984
(I.R.S. Employer
Identification No.)
20202 Windrow Drive
Lake Forest, California 92630
(Address of Principal Executive Offices, Including Zip Code)
I-FLOW CORPORATION 2001 EQUITY INCENTIVE PLAN
(Full Title of the Plan)
Donald M. Earhart
Chief Executive Officer
20202 Windrow Drive
Lake Forest, California 92630
(949) 206-2700
(Name, Address and Telephone Number,
Including Area Code, of Agent For Service)
Copy to
:
Mark W. Shurtleff, Esq.
Gibson, Dunn & Crutcher LLP
4 Park Plaza
Irvine, California 92614
(949) 451-3800
CALCULATION OF REGISTRATION FEE
Title of Each Class
Proposed Maximum
Proposed Maximum
of Securities
Amount To Be
Offering Price Per
Aggregate Offering
Amount Of
To Be Registered
Registered (1)(2)
Share (3)
Price (3)
Registration Fee
Common Stock, par
value $0.001 per
share
1,750,000
$
11.165
$
19,538,750
$
2,475.56
(1)
Pursuant to Rule 416(a), there is also being registered hereunder such
additional shares as may be issued pursuant to the anti-dilution
provisions of the I-Flow Corporation 2001 Equity Incentive Plan. Each
share of I-Flow Corporation common stock includes a right to purchase one
one-hundredth of a share of Series A Junior Participating Cumulative
Preferred Stock pursuant to the Rights Agreement between the Registrant
and American Stock Transfer & Trust Company, as Rights Agent.
(2)
Represents 1,750,000 additional shares of I-Flow Corporation common stock
issuable pursuant to the I-Flow Corporation 2001 Equity Incentive Plan.
In addition to the shares of common stock registered hereby,
2,250,000 shares of I-Flow Corporation common stock issuable under the I-Flow
Corporation 2001 Equity Incentive Plan were previously registered under
the Registration Statement on
Form S-8 (Registration No. 333-100233) filed
with the Securities and Exchange Commission on October 1, 2002
and 750,000 shares of I-Flow Corporation common stock issuable under the I-Flow
Corporation 2001 Equity Incentive Plan were previously registered under
the Registration Statement on Form S-8 (Registration No. 333-71328) filed
with the Securities and Exchange Commission on October 10, 2001.
(3)
Estimated solely for the purpose of calculating the registration fee
pursuant to Rules 457(c) and 457(h) and based on the average of the high
and the low price of the common stock of the registrant as reported on the
Nasdaq National Market on June 25, 2004.
TABLE OF CONTENTS
Item 8. Exhibits.
SIGNATURES
EXHIBIT INDEX
EXHIBIT 5.1
EXHIBIT 23.1
Table of Contents
INTRODUCTION
This Registration Statement on Form S-8 is filed by I-Flow Corporation, a
Delaware corporation (the "Company"), to register an additional 1,750,000
shares of the Company's common stock, par value $0.001 per share, issuable
under the I-Flow Corporation 2001 Equity Incentive Plan and consists of only
those items required by General Instruction E to Form S-8.
INCORPORATION OF
PREVIOUSLY FILED REGISTRATION STATEMENTS
In accordance with General Instruction E to Form S-8, the contents of the
Company's Registration Statements on Form S-8 (Registration Nos. 333-71328 and
333-100233) previously filed by the Company with the Securities and Exchange
Commission are incorporated herein by reference and made a part hereof.
Item 8. Exhibits.
Exhibit No.
Description
4.1
Amended and Restated Certificate of Incorporation of I-Flow
Corporation, a Delaware Corporation (1)
4.2
Bylaws of I-Flow Corporation, a Delaware Corporation (2)
4.3
Certificate of Designation Regarding Series A Junior Participating
Cumulative Preferred Stock (3)
4.4
Specimen Common Stock Certificate (4)
4.5
Rights Agreement, dated as of March 8, 2002, by and between I-Flow
Corporation and American Stock Transfer & Trust Company, as rights
agent, which includes, as Exhibit A, the Form of Rights Certificate,
the Form of Assignment and the Form of Election to Purchase (3)
4.1
I-Flow Corporation 2001 Equity Incentive Plan (5)
5.1
Opinion of Gibson, Dunn & Crutcher LLP as to the legality of the
securities being registered
23.1
Consent of Independent Registered Public Accounting Firm
23.2
Consent of Gibson, Dunn & Crutcher LLP (contained in Exhibit 5.1 hereto)
24.1
Power of Attorney (contained on signature page hereto)
(1)
Incorporated by reference to exhibit with this title filed with the
Company's Current Report on Form 8-K, filed May 31, 2002.
(2)
Incorporated by reference to exhibit with this title filed with the
Company's Current Report on Form 8-K, filed August 3, 2001.
(3)
Incorporated by reference to exhibit with this title filed with the
Company's Current Report on Form 8-K, filed March 13, 2002.
Table of Contents
(4)
Incorporated by reference to exhibit with this title filed with the
Company's Quarterly Report on Form 10-Q for the quarter ended March 31,
2002.
(5)
Incorporated by reference to Appendix A to Schedule 14A filed by
the Company with the Securities and Exchange Commission on April 12, 2004.
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 Lake Forest, State of California, on this
29th day
of June, 2004.
I-FLOW CORPORATION
By:
/s/ Donald M. Earhart
Donald M. Earhart
Chairman, President and
Chief Executive Officer
POWER OF ATTORNEY
Each person whose signature appears below constitutes and appoints Donald
M. Earhart, James J. Dal Porto and James R. Talevich, and each of them, his
true and lawful attorney-in-fact and agent, acting alone, with full power of
substitution and resubstitution, for him and in his name, place and stead, in
any and all capacities, to sign any and all amendments (including
post-effective amendments) to this registration statement and to file the same,
with all exhibits thereto, and other documents in connection therewith, with
the Securities and Exchange Commission, granting unto said attorney-in-fact and
agent, acting alone, with full power and authority to do and perform each and
every act and thing requisite and necessary to be done in and about the
premises, as fully to all intents and purposes as he might or could do in
person, hereby ratifying and confirming that said attorney-in-fact and agent,
acting alone, or his substitute or substitutes, may lawfully do or cause to be
done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this
registration statement has been signed by the following persons in the
capacities indicated on June 29, 2004.
Signature
Title
/s/ Donald M. Earhart
Donald M. Earhart
Chairman, President and Chief Executive Officer
(Principal Executive Officer)
/s/ James R. Talevich
James R. Talevich
Chief Financial Officer
(Principal Financial and Accounting Officer)
/s/ John H. Abeles, M.D.
John H. Abeles, M.D.
Director
/s/ James J. Dal Porto
James J. Dal Porto
Director
/s/ Jack H. Halperin
Jack H. Halperin
Director
/s/ Joel S. Kanter
Joel S. Kanter
Director
/s/ Erik H. Loudon
Erik H. Loudon
Director
/s/ Henry Tsutomu Tai, Ph.D., M.D.
Henry Tsutomu Tai, Ph.D., M.D.
Director
Table of Contents
EXHIBIT INDEX
Exhibit No.
Description
4.1
Amended and Restated Certificate of Incorporation of I-Flow Corporation,
a Delaware Corporation (1)
4.2
Bylaws of I-Flow Corporation, a Delaware Corporation (2)
4.3
Certificate of Designation Regarding Series A Junior Participating Cumulative
Preferred Stock (3)
4.4
Specimen Common Stock Certificate (4)
4.5
Rights Agreement, dated as of March 8, 2002, by and between I-Flow Corporation
and American Stock Transfer & Trust Company, as rights agent, which includes,
as Exhibit A, the Form of Rights Certificate, the Form of Assignment and the
Form of Election to Purchase (3)
4.1
I-Flow Corporation 2001 Equity Incentive Plan (5)
5.1
Opinion of Gibson, Dunn & Crutcher LLP as to the legality of the securities
being registered
23.1
Consent of Independent Registered Public Accounting Firm
23.2
Consent of Gibson, Dunn & Crutcher LLP (contained in Exhibit 5.1 hereto)
24.1
Power of Attorney (contained on signature page hereto)
(1)
Incorporated by reference to exhibit with this title filed with the
Company's Current Report on Form 8-K, filed May 31, 2002.
(2)
Incorporated by reference to exhibit with this title filed with the
Company's Current Report on Form 8-K, filed August 3, 2001.
(3)
Incorporated by reference to exhibit with this title filed with the
Company's Current Report on Form 8-K, filed March 13, 2002.
(4)
Incorporated by reference to exhibit with this title filed with the
Company's Quarterly Report on Form 10-Q for the quarter ended March 31,
2002.
(5)
Incorporated by reference to Appendix A to Schedule 14A filed by
the Company with the Securities and Exchange Commission on April 12, 2004.