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<TITLE>IntriCon Corporation Form S-8 dated May 18, 2006 </TITLE>
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<P ALIGN=CENTER style="margin-bottom:0pt;"><FONT FACE="Times New Roman, Times, Serif" SIZE=3>As filed with the Securities and Exchange Commission on May 18, 2006 </FONT></P>

<P style="margin-top:0pt;" ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Registration No. 333-_____ </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=4>UNITED STATES SECURITIES AND EXCHANGE COMMISSION </FONT>
<BR><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Washington, D.C. 20549 </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=6>FORM S-8 </FONT></H1>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>REGISTRATION STATEMENT
<BR>UNDER
<BR>THE SECURITIES ACT OF 1933 </FONT></H1>
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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=6><B>INTRICON CORPORATION </B></FONT>
<BR><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Exact name of registrant as specified in its charter) </FONT></P>

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     <TD WIDTH=48% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="3"><B>Pennsylvania</B> </FONT></TD>
     <TD WIDTH=3% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;</FONT></TD>
     <TD WIDTH=48% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="3"><B>23-1069060</B> </FONT></TD>
     <TD WIDTH=2% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;</FONT></TD></TR>
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     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(State or other jurisdiction of</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(I.R.S. Employer</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;</FONT></TD></TR>
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     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>incorporation or organization)</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Identification Number)</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;</FONT></TD></TR>
<TR><TD>&nbsp;</TD></TR>
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     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="3"><B>1260 Red Fox Road, Arden Hills, MN</B> </FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="3"><B>55112</B> </FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;</FONT></TD></TR>
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     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Address of Principal Executive Offices)</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Zip Code)</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;</FONT></TD></TR>
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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><B>2006 Equity Incentive Plan </B></FONT>
<BR><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Full title of the Plan) </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><B>William J. Kullback, Chief Financial Officer
<BR>IntriCon Corporation
<BR>1260 Red Fox Road, Arden Hills, MN 55112 </B></FONT>
<BR><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Name and address of agent for service) </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><B>(651) 636-9770 </B></FONT>
<BR><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Telephone number, including area code, of agent for service) </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Copy to: </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Francis E. Dehel
<BR>Blank Rome LLP
<BR>One Logan Square, 18<SUP>th</SUP> &amp; Cherry Streets
<BR>Philadelphia, PA 19103
<BR>Telephone: (215) 569-5500
<BR>Facsimile: (215) 832-5532 </FONT></P>


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<H1 style="margin-bottom:0pt;" ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>CALCULATION OF REGISTRATION FEE </FONT></H1>


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     <TH nowrap COLSPAN=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Title of securities<BR>to be registered</FONT></TH><TH></TH>
     <TH nowrap COLSPAN=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amount to be<BR>registered (1)</FONT></TH><TH></TH>
     <TH nowrap COLSPAN=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Proposed maximum<BR>offering price<BR>per share (2)</FONT></TH><TH></TH>
     <TH nowrap COLSPAN=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Proposed maximum<BR>aggregate offering<BR>price (2)</FONT></TH><TH></TH>
     <TH nowrap COLSPAN=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amount of<BR>registration fee</FONT></TH></TR>
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     <TD nowrap WIDTH=26% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Common stock, par value $1.00 per share</FONT></TD>
     <TD WIDTH=8% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;</FONT></TD>
     <TD WIDTH=10% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>1,217,500</FONT></TD>
     <TD WIDTH=8% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;</FONT></TD>
     <TD WIDTH=10% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>$     6.70</FONT></TD>
     <TD WIDTH=8% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;</FONT></TD>
     <TD WIDTH=10% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>$8,157,250</FONT></TD>
     <TD WIDTH=8% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;</FONT></TD>
     <TD WIDTH=10% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>$   872.83</FONT></TD>
     <TD WIDTH=2% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;</FONT></TD></TR>
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<TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(1)  </FONT></TD>
<TD WIDTH=97%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Pursuant to Rule 416 under the Securities Act of
1933, as amended, this registration statement also includes such indeterminate number of shares of Common Stock as may be issued
pursuant to certain anti-dilution provisions contained in the Plan. </FONT></P></TD>
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<TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(2)  </FONT></TD>
<TD WIDTH=97%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Estimated solely for the purpose of calculating the
registration fee pursuant to Rule 457(h), based upon the average of the high and low sales price of IntriCon Corporation&#146;s
Common Stock as reported on the American Stock Exchange as of May 16, 2006. </FONT></P></TD>
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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Part I.&nbsp;&nbsp;&nbsp;Information Required in the Section 10(a) Prospectus
</FONT></H1>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Item 1.&nbsp;&nbsp;&nbsp;Plan Information. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The documents containing the
information specified in Part I of Form S-8 will be sent or given to participants in the IntriCon Corporation 2006 Equity
Incentive Plan, referred to as the Plan, as specified by Rule 428(b)(1) promulgated by the SEC under the Securities Act.
</FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;These documents are not being
filed with the SEC, but constitute (along with the documents incorporated by reference into this registration statement pursuant
to Item 3 of Part II hereof) a prospectus that meets the requirements of Section 10(a) of the Securities Act. </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Item 2.&nbsp;&nbsp;&nbsp;Registrant Information and Employee Plan Annual
Information. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IntriCon will furnish without
charge to each participant in the Plan, upon the written or oral request of such person, a copy of any or all of the documents (i)
incorporated by reference in Item 3 of Part II of this Registration Statement, which are incorporated by reference into the
prospectus for the Plan, and (ii) any other documents required to be delivered pursuant to Rule 428(b) promulgated by the
Commission under the Securities Act. Requests should be directed to Mark S. Gorder, President and Chief Executive Officer,
IntriCon Corporation, 1260 Red Fox Road, Arden Hills, MN 55112, telephone (651) 636-9770. </FONT></P>


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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Part II.&nbsp;&nbsp;&nbsp;Information Required in the Registration Statement
</FONT></H1>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Item 3.&nbsp;&nbsp;&nbsp;Incorporation of Certain Documents by Reference.
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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>IntriCon hereby incorporates by reference in this registration statement the
following documents: </FONT></P>

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<TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(a)  </FONT></TD>
<TD WIDTH=97%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>IntriCon&#146;s Annual Report on Form 10-K for the
fiscal year ended December 31, 2005; </FONT></P></TD>
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<TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(b)  </FONT></TD>
<TD WIDTH=97%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>IntriCon&#146;s Quarterly Report on Form 10-Q for
the quarterly period ended March 31, 2006; </FONT></P></TD>
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<TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(c)  </FONT></TD>
<TD WIDTH=97%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>IntriCon&#146;s Current Report on Form&nbsp;8-K
filed on May&nbsp;1, 2006 (other than Item&nbsp;2.02 and 7.01 of the Form&nbsp;8-K) and Current Report on Form&nbsp;8-K filed on
May&nbsp;17, 2006; and </FONT></P></TD>
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<TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(d)  </FONT></TD>
<TD WIDTH=97%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The description of common shares which is contained
in Item 5 of Intricon&#146;s Quarterly Report on Form 10-Q for the quarterly period ended September 30, 1996 (which item was
included for the purpose of updating the description of the registrant&#146;s capital stock contained in its registration
statement on Form 10, as amended). </FONT></P></TD>
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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents subsequently
filed by IntriCon with the SEC pursuant to Sections 13(a), 13(c), 14 or 15(d) (other than current reports furnished under items 9
or 12 of Form 8-K) of the Securities Exchange Act of 1934, after the date of this registration statement, and prior to the filing
of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all
securities then remaining unsold hereunder, shall be deemed incorporated by reference into this registration statement and to be a
part hereof from the date of the filing of these documents. </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Item 4.&nbsp;&nbsp;&nbsp;Description of Securities. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable.  </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Item 5.&nbsp;&nbsp;&nbsp;Interests of Named Experts and Counsel. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable.  </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Item 6.&nbsp;&nbsp;&nbsp;Indemnification of Directors and Officers. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As permitted by Pennsylvania
corporation law, Section 2.09 of IntriCon&#146;s Amended and Restated By-Laws requires IntriCon to indemnify any person who was or
is a party (other than a party plaintiff suing in his own behalf or in the right of the Corporation) or is threatened to be made a
party to any threatened, pending or completed action, suit or proceeding, including actions by or in the right of IntriCon,
whether civil, criminal, administrative or investigative, by reason of the fact that such person is or was a director or officer
of IntriCon, or is or was serving while a director or officer of IntriCon at the request of IntriCon as a director, officer,
employee, agent fiduciary or other representative of another corporation, partnership, joint venture, trust, employee benefit plan
or other enterprise, against expenses (including attorney&#146;s fees), judgments, fines, excise taxes and amounts paid in
settlement actually and reasonably incurred by such person in connection with such action, suit or proceeding unless the act or
failure to act giving rise to the claim for indemnification is determined by a court to have constituted willful misconduct or
recklessness. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Amended and Restated
Bylaws also provide that a director of IntriCon shall not be personally liable for monetary damages for any action taken, or any
failure to take any action, as a director to the extent that under the terms of the Director&#146;s Liability Act, 42 Pa. Cons.
Stat. Para. 8361 et seq., as modified by any Pennsylvania statute thereafter enacted, a director&#146;s liability for monetary
damages may not be limited. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Amended and Restated
By-Laws also state that the indemnification provided for therein is not exclusive of any other rights persons seeking
indemnification might have, including under any insurance arrangements. The directors and officers of IntriCon are covered by
insurance policies indemnifying them against certain liabilities which might be incurred by them in such capacities.
</FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Item 7.&nbsp;&nbsp;&nbsp;Exemption from Registration Claimed. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable.  </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Item 8.&nbsp;&nbsp;&nbsp;Exhibits. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following exhibits are
filed as part of this registration statement or, where so indicated have been previously filed and are incorporated herein by
reference: </FONT></P>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>5.1  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Opinion of Blank Rome LLP. </FONT></TD>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>23.1  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of Virchow, Krause and Company, LLP. </FONT></TD>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>23.2  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of KPMG LLP. </FONT></TD>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>   23.3  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of Blank Rome LLP (included in Exhibit 5.1). </FONT></TD>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>   24.1  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Power of Attorney (included on signature page of this registration
statement). </FONT></TD>
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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Item 9.&nbsp;&nbsp;&nbsp;Undertakings. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;The
undersigned registrant hereby undertakes:  </FONT></P>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement;
</FONT>
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<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
include any prospectus required by section 10(a)(3) of the Securities Act of 1933:  </FONT>
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<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          To
reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set
forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if
the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high
end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule
424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering
price set forth in the &#147;Calculation of Registration Fee&#148; table in the effective registration statement; </FONT>
</TD>
</TR>
</TABLE>
<BR>


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<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          To
include any material information with respect to the plan of distribution not previously disclosed in the registration statement
or any material change to such information in the registration statement; </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TR VALIGN=TOP>
<TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Provided,
however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the registration statement is on Form S-3 or S-8, and the
information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed by
the registrant pursuant to section 13 or section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference
in the registration statement. </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          That,
for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed
to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
shall be deemed to be the initial bona fide offering thereof. </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
termination of the offering. </FONT>
</TD>
</TR>
</TABLE>
<BR>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          The
undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each
filing of the registrant&#146;s annual report pursuant to section 13(a) or section 15(d) of the Securities Exchange Act of 1934
(and, where applicable, each filing of an employee benefit plan&#146;s annual report pursuant to section 15(d) of the Securities
Exchange Act of 1934) that is incorporated by reference in the registration statement shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the
initial bona fide offering thereof. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          Insofar
as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and
controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in
the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities
Act of 1933 and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than
the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the
successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection
with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by
controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against
public policy as expressed in the Securities Act of 1933 and will be governed by the final adjudication of such issue. </FONT></P>


<BR><BR>
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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>SIGNATURES </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements
of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Minneapolis, State of Minnesota, on May 18, 2006. </FONT></P>

<TABLE WIDTH=90%>
<TR VALIGN=TOP>
     <TD>&nbsp;</TD>
     <TD COLSPAN=2><FONT FACE="Times New Roman, Times, Serif" SIZE="2">INTRICON CORPORATION </FONT></TD></TR>
<TR><TD>&nbsp;</TD></TR>

<TR VALIGN=TOP>
     <TD WIDTH=65%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp; </FONT></TD>
     <TD WIDTH=2%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>By:&nbsp;&nbsp;&nbsp; </FONT></TD>
     <TD WIDTH=33%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/&nbsp;&nbsp;&nbsp;William J. Kullback </FONT><HR size=1 noshade color=black></TD></TR>
<TR VALIGN=TOP>
     <TD>&nbsp;</TD>
     <TD>&nbsp;</TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">William J. Kullback<BR>Chief Financial Officer </FONT></TD></TR>
<TR><TD>&nbsp;</TD></TR>
</TABLE>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL MEN BY THESE
PRESENTS, that each person whose signature appears below hereby constitutes and appoints Mark S. Gorder and William J. Kullback,
and each of them, his true and lawful attorneys-in-fact and agents, 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 documentation in connection therewith,
with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents 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 all that said attorneys-in-fact and agents, or their substitute or
substitutes, may lawfully do or cause to be done by virtue hereof. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&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 and on the date indicated. </FONT></P>




<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=90%>
<TR VALIGN=Bottom>
     <TH COLSPAN=1><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U><BIG>S</BIG>IGNATURE</U> </FONT></TH><TH></TH>
     <TH COLSPAN=1><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U><BIG>T</BIG>ITLE(S)</U> </FONT></TH><TH></TH>
     <TH COLSPAN=1><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U><BIG>D</BIG>ATE</U> </FONT></TH></TR>
<TR><TD>&nbsp;</TD></TR>
<TR><TD>&nbsp;</TD></TR>

<TR VALIGN=Top>
     <TD WIDTH=32% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/&nbsp;&nbsp;&nbsp;Michael J. McKenna</FONT><HR noshade color=black size=1></TD>
     <TD WIDTH=8% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=32% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Chairman of the Board</FONT></TD>
     <TD WIDTH=8% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=18% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>May 18, 2006</FONT></TD>
     <TD WIDTH=2% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;Michael J. McKenna</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR><TD>&nbsp;</TD></TR>
<TR><TD>&nbsp;</TD></TR>

<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/&nbsp;&nbsp;&nbsp;Nicholas A. Giordano</FONT><HR noshade color=black size=1></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>May 18, 2006</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Nicholas A. Giordano</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR><TD>&nbsp;</TD></TR>
<TR><TD>&nbsp;</TD></TR>

<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/&nbsp;&nbsp;&nbsp;Robert N. Masucci</FONT><HR noshade color=black size=1></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>May 18, 2006</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;Robert N. Masucci</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR><TD>&nbsp;</TD></TR>
<TR><TD>&nbsp;</TD></TR>

<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/&nbsp;&nbsp;&nbsp;Mark S. Gorder</FONT><HR noshade color=black size=1></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director, President and Chief Executive<BR>Officer (Principal Executive Officer)</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>May 18, 2006</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>

<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Mark S. Gorder</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR><TD>&nbsp;</TD></TR>
<TR><TD>&nbsp;</TD></TR>

<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/&nbsp;&nbsp;&nbsp;William J. Kullback</FONT><HR noshade color=black size=1></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD nowrap ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Vice President, Chief Financial Officer<BR>(Principal Accounting Officer and Principal</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>May 18, 2006</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>William J. Kullback</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD nowrap ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Financial Officer), Secretary and Treasurer</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
</TABLE>
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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>INDEX TO EXHIBITS </FONT></H1>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD align=center WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Exhibit&nbsp;No.</U> </FONT> </TD>
<TD WIDTH=2%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=88%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Description of Exhibit</U> </FONT> </TD>
</TR>
<TR><TD>&nbsp;</TD></TR>
<TR VALIGN=TOP>
<TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2> 5.1 </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Opinion of Blank Rome LLP. </FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>
<TR VALIGN=TOP>
<TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>23.1  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of Virchow, Krause and Company, LLP. </FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>
<TR VALIGN=TOP>
<TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>23.2  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of KPMG LLP. </FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>
<TR VALIGN=TOP>
<TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>   23.3  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of Blank Rome LLP (included in Exhibit 5.1). </FONT></TD>
</TR>
<TR><TD>&nbsp;</TD></TR>
<TR VALIGN=TOP>
<TD align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>   24.1  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Power of Attorney (included on signature page of this registration
statement). </FONT></TD>
</TR>
</TABLE>
<BR>


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[{"type": "S-8", "sequence": "1", "filename": "intricon062126_s8.htm", "description": "FORM S-8 DATED MAY 18, 2006", "secsgml_size_bytes": 40338}]
{"company-data": {"conformed-name": "INTRICON CORP", "cik": "0000088790", "assigned-sic": "3670", "irs-number": "231069060", "state-of-incorporation": "PA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-134256", "film-number": "06852797"}, "business-address": {"street1": "1260 RED FOX ROAD", "city": "ARDEN HILLS", "state": "MN", "zip": "55112", "phone": "6516369770"}, "mail-address": {"street1": "1260 RED FOX ROAD", "city": "ARDEN HILLS", "state": "MN", "zip": "55112"}, "former-company": {"former-conformed-name": "SELAS CORP OF AMERICA", "date-changed": "19920703"}}
IntriCon Corporation Form S-8 dated May 18, 2006
As filed with the Securities and Exchange Commission on May 18, 2006
Registration No. 333-_____
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
INTRICON CORPORATION
(Exact name of registrant as specified in its charter)
Pennsylvania
23-1069060
(State or other jurisdiction of
(I.R.S. Employer
incorporation or organization)
Identification Number)
1260 Red Fox Road, Arden Hills, MN
55112
(Address of Principal Executive Offices)
(Zip Code)
2006 Equity Incentive Plan
(Full title of the Plan)
William J. Kullback, Chief Financial Officer
IntriCon Corporation
1260 Red Fox Road, Arden Hills, MN 55112
(Name and address of agent for service)
(651) 636-9770
(Telephone number, including area code, of agent for service)
Copy to:
Francis E. Dehel
Blank Rome LLP
One Logan Square, 18
th
& Cherry Streets
Philadelphia, PA 19103
Telephone: (215) 569-5500
Facsimile: (215) 832-5532
CALCULATION OF REGISTRATION FEE
Title of securities
to be registered
Amount to be
registered (1)
Proposed maximum
offering price
per share (2)
Proposed maximum
aggregate offering
price (2)
Amount of
registration fee
Common stock, par value $1.00 per share
1,217,500
$     6.70
$8,157,250
$   872.83
(1)
Pursuant to Rule 416 under the Securities Act of
1933, as amended, this registration statement also includes such indeterminate number of shares of Common Stock as may be issued
pursuant to certain anti-dilution provisions contained in the Plan.
(2)
Estimated solely for the purpose of calculating the
registration fee pursuant to Rule 457(h), based upon the average of the high and low sales price of IntriCon Corporation's
Common Stock as reported on the American Stock Exchange as of May 16, 2006.
Part I.   Information Required in the Section 10(a) Prospectus
Item 1.   Plan Information.
The documents containing the
information specified in Part I of Form S-8 will be sent or given to participants in the IntriCon Corporation 2006 Equity
Incentive Plan, referred to as the Plan, as specified by Rule 428(b)(1) promulgated by the SEC under the Securities Act.
These documents are not being
filed with the SEC, but constitute (along with the documents incorporated by reference into this registration statement pursuant
to Item 3 of Part II hereof) a prospectus that meets the requirements of Section 10(a) of the Securities Act.
Item 2.   Registrant Information and Employee Plan Annual
Information.
IntriCon will furnish without
charge to each participant in the Plan, upon the written or oral request of such person, a copy of any or all of the documents (i)
incorporated by reference in Item 3 of Part II of this Registration Statement, which are incorporated by reference into the
prospectus for the Plan, and (ii) any other documents required to be delivered pursuant to Rule 428(b) promulgated by the
Commission under the Securities Act. Requests should be directed to Mark S. Gorder, President and Chief Executive Officer,
IntriCon Corporation, 1260 Red Fox Road, Arden Hills, MN 55112, telephone (651) 636-9770.
Part II.   Information Required in the Registration Statement
Item 3.   Incorporation of Certain Documents by Reference.
IntriCon hereby incorporates by reference in this registration statement the
following documents:
(a)
IntriCon's Annual Report on Form 10-K for the
fiscal year ended December 31, 2005;
(b)
IntriCon's Quarterly Report on Form 10-Q for
the quarterly period ended March 31, 2006;
(c)
IntriCon's Current Report on Form 8-K
filed on May 1, 2006 (other than Item 2.02 and 7.01 of the Form 8-K) and Current Report on Form 8-K filed on
May 17, 2006; and
(d)
The description of common shares which is contained
in Item 5 of Intricon's Quarterly Report on Form 10-Q for the quarterly period ended September 30, 1996 (which item was
included for the purpose of updating the description of the registrant's capital stock contained in its registration
statement on Form 10, as amended).
All documents subsequently
filed by IntriCon with the SEC pursuant to Sections 13(a), 13(c), 14 or 15(d) (other than current reports furnished under items 9
or 12 of Form 8-K) of the Securities Exchange Act of 1934, after the date of this registration statement, and prior to the filing
of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all
securities then remaining unsold hereunder, shall be deemed incorporated by reference into this registration statement and to be a
part hereof from the date of the filing of these 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.
As permitted by Pennsylvania
corporation law, Section 2.09 of IntriCon's Amended and Restated By-Laws requires IntriCon to indemnify any person who was or
is a party (other than a party plaintiff suing in his own behalf or in the right of the Corporation) or is threatened to be made a
party to any threatened, pending or completed action, suit or proceeding, including actions by or in the right of IntriCon,
whether civil, criminal, administrative or investigative, by reason of the fact that such person is or was a director or officer
of IntriCon, or is or was serving while a director or officer of IntriCon at the request of IntriCon as a director, officer,
employee, agent fiduciary or other representative of another corporation, partnership, joint venture, trust, employee benefit plan
or other enterprise, against expenses (including attorney's fees), judgments, fines, excise taxes and amounts paid in
settlement actually and reasonably incurred by such person in connection with such action, suit or proceeding unless the act or
failure to act giving rise to the claim for indemnification is determined by a court to have constituted willful misconduct or
recklessness.
The Amended and Restated
Bylaws also provide that a director of IntriCon shall not be personally liable for monetary damages for any action taken, or any
failure to take any action, as a director to the extent that under the terms of the Director's Liability Act, 42 Pa. Cons.
Stat. Para. 8361 et seq., as modified by any Pennsylvania statute thereafter enacted, a director's liability for monetary
damages may not be limited.
The Amended and Restated
By-Laws also state that the indemnification provided for therein is not exclusive of any other rights persons seeking
indemnification might have, including under any insurance arrangements. The directors and officers of IntriCon are covered by
insurance policies indemnifying them against certain liabilities which might be incurred by them in such capacities.
Item 7.   Exemption from Registration Claimed.
Not Applicable.
Item 8.   Exhibits.
The following exhibits are
filed as part of this registration statement or, where so indicated have been previously filed and are incorporated herein by
reference:
5.1
Opinion of Blank Rome LLP.
23.1
Consent of Virchow, Krause and Company, LLP.
23.2
Consent of KPMG LLP.
23.3
Consent of Blank Rome LLP (included in Exhibit 5.1).
24.1
Power of Attorney (included on signature page of this registration
statement).
Item 9.   Undertakings.
(a)    The
undersigned registrant hereby undertakes:
(1)       To
file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement;
(i)       To
include any prospectus required by section 10(a)(3) of the Securities Act of 1933:
(ii)                 To
reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set
forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if
the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high
end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule
424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering
price set forth in the "Calculation of Registration Fee" table in the effective registration statement;
(iii)                 To
include any material information with respect to the plan of distribution not previously disclosed in the registration statement
or any material change to such information in the registration statement;
Provided,
however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the registration statement is on Form S-3 or S-8, and the
information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed by
the registrant pursuant to section 13 or section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference
in the registration statement.
(2)                 That,
for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed
to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
shall be deemed to be the initial bona fide offering thereof.
(3)                 To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
termination of the offering.
(b)                 The
undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each
filing of the registrant's annual report pursuant to section 13(a) or section 15(d) of the Securities Exchange Act of 1934
(and, where applicable, each filing of an employee benefit plan's annual report pursuant to section 15(d) of the Securities
Exchange Act of 1934) that is incorporated by reference in the registration statement shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the
initial bona fide offering thereof.
(c)                 Insofar
as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and
controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in
the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities
Act of 1933 and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than
the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the
successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection
with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by
controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against
public policy as expressed in the Securities Act of 1933 and will be governed by the final adjudication of such issue.
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 Minneapolis, State of Minnesota, on May 18, 2006.
INTRICON CORPORATION
By:
/s/   William J. Kullback
William J. Kullback
Chief Financial Officer
KNOW ALL MEN BY THESE
PRESENTS, that each person whose signature appears below hereby constitutes and appoints Mark S. Gorder and William J. Kullback,
and each of them, his true and lawful attorneys-in-fact and agents, 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 documentation in connection therewith,
with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents 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 all that said attorneys-in-fact and agents, or their 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 and on the date indicated.
S
IGNATURE
T
ITLE(S)
D
ATE
/s/   Michael J. McKenna
Chairman of the Board
May 18, 2006
Michael J. McKenna
/s/   Nicholas A. Giordano
Director
May 18, 2006
Nicholas A. Giordano
/s/   Robert N. Masucci
Director
May 18, 2006
Robert N. Masucci
/s/   Mark S. Gorder
Director, President and Chief Executive
Officer (Principal Executive Officer)
May 18, 2006
Mark S. Gorder
/s/   William J. Kullback
Vice President, Chief Financial Officer
(Principal Accounting Officer and Principal
May 18, 2006
William J. Kullback
Financial Officer), Secretary and Treasurer
INDEX TO EXHIBITS
Exhibit No.
Description of Exhibit
5.1
Opinion of Blank Rome LLP.
23.1
Consent of Virchow, Krause and Company, LLP.
23.2
Consent of KPMG LLP.
23.3
Consent of Blank Rome LLP (included in Exhibit 5.1).
24.1
Power of Attorney (included on signature page of this registration
statement).