<HTML>
<HEAD>
<TITLE>IntriCon Corporation Form S-8 dated August 20, 2007 </TITLE>
</HEAD>
<BODY bgcolor="#ffffff" style='font-family:"Times New Roman"'>




<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><font size=3>As filed with the Securities and Exchange Commission on August 20, 2007</font></p>

<p style=' margin-bottom:6pt; margin-top:6pt;text-align:right;'><font size=3>Registration No. 333-__________</font></p>

<p  style='border-top:double black 2.25pt;margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:12pt;text-align:center;'><B><font SIZE=4>UNITED STATES SECURITIES AND EXCHANGE COMMISSION</font></B></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><font size=2>Washington, D.C. 20549</font></p>

<HR WIDTH=20% SIZE=1 COLOR=BLACK>

<p style=' margin-bottom:6pt; margin-top:6pt;text-align:center;'><B><font SIZE=6>FORM S-8</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font SIZE=3>REGISTRATION STATEMENT</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font SIZE=3>UNDER</font></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><font SIZE=3>THE SECURITIES ACT OF 1933</font></p>

<HR WIDTH=20% SIZE=1 COLOR=BLACK>

<p style=' margin-bottom:0pt; margin-top:6pt;text-align:center;'><B><font SIZE=6>INTRICON CORPORATION</font></B></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><font size=2>(Exact name of registrant as specified in its charter)</font></p>


<div align=center>
<table border="0" cellspacing=0 cellpadding=0 width="80%" style='border-collapse:collapse'>
    <tr >
        <td  colspan="2" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <div style='border-bottom:solid black 1.0pt; padding:0in 0in 1.0pt 0in'>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font size=3>Pennsylvania</font></b></p> </div> </td>
        <td  colspan="2" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=3>&nbsp;</font></p> </td>
        <td  colspan="2" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <div style='border-bottom:solid black 1.0pt; padding:0in 0in 1.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font size=3>23-1069060</font></b></p> </div> </td> </tr>
    <tr >
        <td  colspan="2" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>(State or other jurisdiction of </font></p> </td>
        <td  colspan="2" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td  colspan="2" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>(I.R.S. Employer</font></p> </td> </tr>
    <tr >
        <td  colspan="2" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>incorporation or organization)</font></p> </td>
        <td  colspan="2" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td  colspan="2" valign=top style='padding:0in 5.75pt 0in 5.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Identification Number)</font></p> </td> </tr>
    <tr >
        <td  width="4%">
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></td>
        <td  colspan="2" valign=top style=' border-bottom:solid black 1.0pt; padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font size=3>1260 Red Fox Road, Arden Hills, MN </font></b></p> </td>
        <td  colspan="2" valign=top style=' border-bottom:solid black 1.0pt; padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font size=3>55112</font></b></p> </td>
        <td  width="4%">
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></td> </tr>
    <tr >
        <td  width="4%">
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></td>
        <td  colspan="2" valign=top style=' padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>(Address of Principal Executive Offices)</font></p> </td>
        <td  colspan="2" valign=top style=' padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>(Zip Code)</font></p> </td>
        <td  width="4%">
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></td> </tr>
    <tr>
        <td width="36" ></td>
        <td width="279" ></td>
        <td width="100" ></td>
        <td width="44" ></td>
        <td width="253" ></td>
        <td width="36" ></td> </tr> </table>
            </div>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>


<div align=center>
<table border="0" cellspacing=0 cellpadding=0 width="70%" style='border-collapse:collapse'>
    <tr >
        <td width="100%" valign=top style='border-bottom: solid black 1.0pt; padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font size=3>2007 Employee Stock Purchase Plan</font></b></p> </td> </tr>
    <tr >
        <td width="100%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>(Full title of the Plan)</font></p> </td> </tr></table>
</div>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>


<div align=center>
<table border="0" cellspacing=0 cellpadding=0 width="100%" style='border-collapse:collapse'>
    <tr >
        <td width="100%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=3>Scott Longval, Chief Financial Officer</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=3>IntriCon Corporation</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=3>1260 Red Fox Road, Arden Hills, MN 55112</font></p> </td> </tr>
    <tr style='height:26.1pt'>
        <td width="100%" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:26.1pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>(Name and address of agent for service)</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp;</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=3>(651) 636-9770</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>(Telephone number, including area code, of agent for service)</font></p> </td> </tr></table>
</div>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><font size=3>Copy to:</font></p>


<div align=center>

<table border="0" cellspacing=0 cellpadding=0 width="100%" style='border-collapse:collapse'>
    <tr >
        <td width="100%" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=3>Francis E. Dehel</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=3>Blank Rome LLP</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=3>One Logan Square, 18<sup>th</sup> &amp; Cherry Streets</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=3>Philadelphia, PA 19103</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=3>Telephone:  (215) 569-5500</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=3>Facsimile:  (215) 832-5532</font></p></td></tr></table>
</div>
<BR>

<HR WIDTH=20% SIZE=1 COLOR=BLACK>

<p style=' margin-bottom:6pt; margin-top:12pt;text-align:center;'><B><font SIZE=2>CALCULATION OF REGISTRATION FEE</font></B></p>

<div align=center>
<table border="0" cellspacing=0 cellpadding=0 width="100%" style='border-collapse:collapse'>
    <tr >
        <td valign=bottom style='border-top:double black 2.25pt; border-left:none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;  padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-align:center;margin-top:0in;margin-bottom:0pt'><b><font size=1>Title of securities<BR>to be registered</font></b></p> </td>
        <td width="18%" valign=bottom style='border-top:double black 2.25pt; border-left:none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;  padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font size=1>Amount to<BR>be registered (1)</font></b></p> </td>
        <td width="18%" valign=bottom style='border-top:double black 2.25pt; border-left:none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;  padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font size=1>Proposed maximum<BR>offering price<BR>per share (2)</font></b></p> </td>
        <td width="18%" valign=bottom style='border-top:double black 2.25pt; border-left:none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;  padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font size=1>Proposed maximum<BR>aggregate offering<BR>price (2)</font></b></p> </td>
        <td width="18%" valign=bottom style='border-top:double black 2.25pt; border-left:none;border-bottom:solid black 1.0pt;border-right:none;   padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font size=1>Amount of<BR>registration fee</font></b></p> </td> </tr>
    <tr >
        <td nowrap valign=top style='border-top:none;border-left: none;border-bottom:double black 2.25pt;border-right:solid black 1.0pt;   padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Common stock, par value $1.00 per share </font></p> </td>
        <td valign=top style='border-top:none;border-left: none;border-bottom:double black 2.25pt;border-right:solid black 1.0pt;  padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:4.5pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>100,000</font></p> </td>
        <td valign=top style='border-top:none;border-left: none;border-bottom:double black 2.25pt;border-right:solid black 1.0pt;  padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>$10.525</font></p> </td>
        <td valign=top style='border-top:none;border-left: none;border-bottom:double black 2.25pt;border-right:solid black 1.0pt;  padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>$957,500.00</font></p> </td>
        <td valign=top style='border-bottom: double black 2.25pt;padding: 0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>$29.40</font></p> </td> </tr></table>
</div>

<div align=left>
<table border="0" cellspacing=0 cellpadding=0 width="100%" style='border-collapse:collapse'>
    <tr >
        <td width="3%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:4pt;margin-bottom:6pt'><font size=2>(1)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:4pt;margin-bottom:6pt'><font 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> </tr>
    <tr >
        <td width="3%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(2)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font 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 August 17, 2007.</font></p> </td> </tr></table>
</div>

<p  style='border-top:double black 2.25pt;margin-bottom:0pt; margin-top:12pt;text-align:left;'><font size=2>&nbsp;</font></p>


<BR>
<HR SIZE=3 COLOR=GRAY NOSHADE>
<!-- MARKER PAGE="sheet: 2; page: 2" -->
<BR><BR>


<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><b><font size=3>Part I.&nbsp;&nbsp;&nbsp;Information Required in the Section 10(a) Prospectus</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><b><font size=3>Item 1.&nbsp;&nbsp;&nbsp;Plan Information.</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:.6in;text-align:left;'><font size=2>The documents containing the information specified in Part I of Form S-8 will be sent or given to participants in the IntriCon Corporation 2007 Employee Stock Purchase Plan, referred to as the Plan, as specified by Rule 428(b)(1) promulgated by the SEC under the Securities Act.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:.6in;text-align:left;'><font size=2>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>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><b><font size=3>Item 2.&nbsp;&nbsp;&nbsp;Registrant Information and Employee Plan Annual Information.</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:.6in;text-align:left;'><font size=2>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 Scott Longval, Chief Financial Officer, IntriCon Corporation, 1260 Red Fox Road, Arden Hills, MN 55112, telephone (651) 604-9526.</font></p>

<BR><BR><BR><BR><BR><BR><BR><BR><BR><BR><BR><BR>
<HR SIZE=3 COLOR=GRAY NOSHADE>
<!-- MARKER PAGE="sheet: 2; page: 2" -->
<BR><BR>



<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><b><font size=3>Part&nbsp;II.&nbsp;&nbsp;&nbsp;Information Required in the Registration Statement</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><b><font size=3>Item 3.&nbsp;&nbsp;&nbsp;Incorporation of Certain Documents by Reference.</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><font size=2>IntriCon hereby incorporates by reference in this registration statement the following documents:</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><font size=2>(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IntriCon&#146;s Annual Report on Form 10-K for the fiscal year ended December 31, 2006; </font></p>
<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><font size=2>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Report on Form 10-Q for the quarterly period ended March 31, 2007 and Report on Form 10-Q for the quarterly period ended June 30, 2007;</font>
<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><font size=2>(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our Current Report on Form 8-K filed on April 23, 2007 (other than Item 7.01 of the Form 8-K), Current Report on Form 8-K filed on May 25, 2007 and Current Report on Form 8-K/A filed on August 8, 2007; and</font></p>
<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><font size=2>(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The description of common shares which is contained in Item 5 of Intricon&#146;s quarterly report on Form 10-Q for the quarter 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>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:.6in;text-align:left;'><font size=2>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>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><b><font size=3>Item 4.&nbsp;&nbsp;&nbsp;Description of Securities.</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:.6in;text-align:left;'><font size=2>Not Applicable.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><b><font size=3>Item 5.&nbsp;&nbsp;&nbsp;Interests of Named Experts and Counsel.</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:.6in;text-align:left;'><font size=2>Not Applicable.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><b><font size=3>Item 6.&nbsp;&nbsp;&nbsp;Indemnification of Directors and Officers.</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:.6in;text-align:left;'><font size=2>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>


<BR>
<HR SIZE=3 COLOR=GRAY NOSHADE>
<!-- MARKER PAGE="sheet: 2; page: 2" -->

<BR><BR>


<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:.6in;text-align:left;'><font size=2>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>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:.6in;text-align:left;'><font size=2>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>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><b><font size=3>Item 7.&nbsp;&nbsp;&nbsp;Exemption from Registration Claimed.</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:.6in;text-align:left;'><font size=2>Not Applicable.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><b><font size=3>Item 8.&nbsp;&nbsp;&nbsp;Exhibits.</font></b></p>

<p style=' margin-bottom:6pt; margin-top:0pt; text-indent:.6in;text-align:left;'><font size=2>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>

<div align=center>
<table border="0" cellspacing=3 cellpadding=6 width="80%" style='border-collapse:collapse'>
    <tr >
        <td width="5%" valign=top>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp;&nbsp;5.1</font></p> </td>
        <td  valign=top>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Opinion of Blank Rome LLP.</font></p> </td> </tr>
    <tr >
        <td valign=top>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>23.1</font></p> </td>
        <td  valign=top>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of Virchow, Krause &amp; Company, LLP.</font></p> </td> </tr>
    <tr >
        <td valign=top>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>23.2</font></p> </td>
        <td  valign=top>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of KPMG LLP.</font></p> </td> </tr>
    <tr >
        <td valign=top>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>23.3</font></p> </td>
        <td  valign=top>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of Baker, Newman &amp; Noyes LLC.</font></p> </td> </tr>
    <tr >
        <td valign=top>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>23.4</font></p> </td>
        <td  valign=top>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of Blank Rome LLP (included in Exhibit 5.1).</font></p> </td> </tr>
    <tr >
        <td valign=top>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>24.1</font></p> </td>
        <td  valign=top>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Power of Attorney (included on signature page of this registration statement).</font></p> </td> </tr></table>
</div>


<p style=' margin-bottom:12pt; margin-top:12pt;text-align:left;'><b><font size=3>Item 9.&nbsp;&nbsp;&nbsp;Undertakings.</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:.6in;text-align:left;'><font size=2>(a)&nbsp;&nbsp;&nbsp;The undersigned registrant hereby undertakes:</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:12%;text-align:left;'><font size=2>(1)&nbsp;&nbsp;&nbsp;To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:12%;text-align:left;'><font size=2>(i)&nbsp;&nbsp;&nbsp;To include any prospectus required by section 10(a)(3) of the Securities Act of 1933:</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:12%;text-align:left;'><font size=2>(ii)&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></p>


<BR>
<HR SIZE=3 COLOR=GRAY NOSHADE>
<!-- MARKER PAGE="sheet: 2; page: 2" -->
<BR><BR>



<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:12%;text-align:left;'><font size=2>(iii)&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></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:18%;text-align:left;'><font size=2>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></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:12%;text-align:left;'><font size=2>(2)&nbsp;&nbsp;&nbsp;That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:12%;text-align:left;'><font size=2>(3)&nbsp;&nbsp;&nbsp;To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:.6in;text-align:left;'><font size=2>(b)&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>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:.6in;text-align:left;'><font size=2>(c)&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>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
<BR>
<HR SIZE=3 COLOR=GRAY NOSHADE>
<!-- MARKER PAGE="sheet: 2; page: 2" -->
<BR><BR>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><B><font SIZE=3>SIGNATURES</font></B></p>

<p style=' margin-bottom:24pt; margin-top:0pt; text-indent:.6in;text-align:left;'><font size=2>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 August 20, 2007.</font></p>

<div align=left>
<table border="0" cellspacing=0 cellpadding=0 width="90%" style='border-collapse:collapse'>
    <tr >
        <td nowrap valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td colspan=2 nowrap valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>INTRICON CORPORATION</font></B></p> </td> </TR>
<TR><TD>&nbsp;</TD></TR>
    <tr >
        <td width="65%" nowrap valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="3%" nowrap valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>By:&nbsp;&nbsp;&nbsp;</font></p> </td>
        <td width="32%" nowrap valign=top style="border-bottom: 1px solid black">
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>/s/&nbsp;&nbsp;&nbsp;Scott Longval</font></p> </td> </tr>
    <tr >
        <td colspan=2 valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td nowrap valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Scott Longval<BR>Chief Financial Officer</font></p> </td> </tr></table>
</div>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:.6in;text-align:left;'><font size=2>KNOW ALL MEN BY THESE PRESENTS, that
each person whose signature appears below hereby constitutes and appoints Mark S. Gorder and Scott Longval, 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>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:.6in;text-align:left;'><font size=2>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>


<div align=center>
<table border="0" cellspacing=0 cellpadding=0 width="100%" style='border-collapse:collapse'>
    <tr >
        <td width="25%" valign=top >
            <p style='margin-left:0in;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><b>S<small>IGNATURE</small></b></u></p></td>
        <td width="46%" valign=top >
            <p style='margin-left:0in;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><b>T<small>ITLE(S)</small></b></u></p></td>
        <td width="27%" valign=top >
            <p style='margin-left:0in;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><b>D<small>ATE</small></b></u></p></td></tr>
<TR><TD>&nbsp;</TD></TR>
    <tr>
        <td valign=top>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td valign=top>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td valign=top>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr>
        <td valign=top>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>/s/&nbsp;&nbsp;&nbsp;Michael J. McKenna</font></p> </td>
        <td valign=top>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Chairman of the Board</font></p> </td>
        <td valign=top>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>August 20, 2007</font></p> </td> </tr>
    <tr>
        <td valign=top style='border-top: 1px solid black'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Michael J. McKenna</font></p> </td> </TR>
<TR><TD>&nbsp;</TD></TR>

    <tr >
        <td valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>/s/&nbsp;&nbsp;&nbsp;Nicholas A. Giordano</font></p> </td>
        <td valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Director</font></p> </td>
        <td valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>August 20, 2007</font></p> </td> </tr>
    <tr>
        <td valign=top style='border-top: 1px solid black'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Nicholas A. Giordano</font></p> </td> </TR>
<TR><TD>&nbsp;</TD></TR>

    <tr >
        <td valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>/s/&nbsp;&nbsp;&nbsp;Robert N. Masucci</font></p></td>
        <td valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Director</font></p> </td>
        <td valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>August 20, 2007</font></p> </td> </tr>
    <tr>
        <td valign=top style='border-top: 1px solid black'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Robert N. Masucci</font></p> </td> </TR>
<TR><TD>&nbsp;</TD></TR>

    <tr >
        <td valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>/s/&nbsp;&nbsp;&nbsp;Philip N. Seamon</font></p> </td>
        <td valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Director</font></p> </td>
        <td valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>August 20, 2007</font></p> </td> </tr>
    <tr>
        <td valign=top style='border-top: 1px solid black'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Philip N. Seamon</font></p> </td> </TR>
<TR><TD>&nbsp;</TD></TR>

    <tr >
        <td valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>/s/&nbsp;&nbsp;&nbsp;Mark S. Gorder</font></p> </td>
        <td valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Director, President and Chief Executive Officer</font></p> </td>
        <td valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>August 20, 2007</font></p> </td> </tr>
    <tr>
        <td valign=top style='border-top: 1px solid black'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Mark S. Gorder</font></p> </td>
        <td valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>(Principal Executive Officer)</font></p> </td> </TR>
<TR><TD>&nbsp;</TD></TR>

    <tr >
        <td valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>/s/&nbsp;&nbsp;&nbsp;Scott Longval</font></p> </td>
        <td valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>Chief Financial Officer (Principal Accounting Officer</font></p> </td>
        <td valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>August 20, 2007</font></p> </td> </tr>
    <tr>
        <td valign=top style='border-top: 1px solid black'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Scott Longval </font></p> </td>
        <td valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>and Principal Financial Officer), Secretary and Treasurer</font></p> </td></TR>
</TABLE>
</div>

<BR>
<HR SIZE=3 COLOR=GRAY NOSHADE>
<!-- MARKER PAGE="sheet: 2; page: 2" -->
<BR><BR>



<p style=' margin-bottom:18pt; margin-top:0pt;text-align:center;'><B><font SIZE=3>INDEX TO EXHIBITS</font></B></p>


<div align=left>

<table border="0" cellspacing=0 cellpadding=0 width="100%" style='border-collapse:collapse'>
    <tr >
        <td width="15%" valign=top  style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><u><font size=2>Exhibit No.</font></u></p> </td>
        <td  valign=top  style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><u><font size=2>Description of Exhibit</font></u></p> </td> </tr>
    <tr >
        <td valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp;&nbsp;5.1</font></p> </td>
        <td  valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Opinion of Blank Rome LLP.</font></p> </td> </tr>
    <tr >
        <td valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>23.1</font></p> </td>
        <td  valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of Virchow, Krause &amp; Company, LLP.</font></p> </td> </tr>
    <tr >
        <td valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>23.2</font></p> </td>
        <td  valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of KPMG LLP.</font></p> </td> </tr>
    <tr >
        <td valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>23.3</font></p> </td>
        <td  valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of Baker, Newman &amp; Noyes LLC.</font></p> </td> </tr>
    <tr >
        <td valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>23.4</font></p> </td>
        <td  valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Consent of Blank Rome LLP (included in Exhibit 5.1).</font></p> </td> </tr>
    <tr >
        <td valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>24.1</font></p> </td>
        <td  valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Power of Attorney (included on signature page of this registration statement).</font></p> </td> </tr></table>
</div>




<BR><BR><BR><BR><BR><BR><BR><BR><BR><BR><BR>
<HR SIZE=3 COLOR=GRAY NOSHADE>

</BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "intricon073322_s8.htm", "description": "FORM S-8 DATED AUGUST 20, 2007", "secsgml_size_bytes": 45709}]
{"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": "333-145577", "film-number": "071067898"}, "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 August 20, 2007
As filed with the Securities and Exchange Commission on August 20, 2007
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)
2007 Employee Stock Purchase Plan
(Full title of the Plan)
Scott Longval, 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
100,000
$10.525
$957,500.00
$29.40
(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 August 17, 2007.
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 2007 Employee Stock Purchase 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 Scott Longval, Chief Financial Officer, IntriCon Corporation, 1260 Red Fox Road, Arden Hills, MN 55112, telephone (651) 604-9526.
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, 2006;
(b)              Report on Form 10-Q for the quarterly period ended March 31, 2007 and Report on Form 10-Q for the quarterly period ended June 30, 2007;
(c)              Our Current Report on Form 8-K filed on April 23, 2007 (other than Item 7.01 of the Form 8-K), Current Report on Form 8-K filed on May 25, 2007 and Current Report on Form 8-K/A filed on August 8, 2007; and
(d)              The description of common shares which is contained in Item 5 of Intricon's quarterly report on Form 10-Q for the quarter 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 & Company, LLP.
23.2
Consent of KPMG LLP.
23.3
Consent of Baker, Newman & Noyes LLC.
23.4
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 August 20, 2007.
INTRICON CORPORATION
By:
/s/   Scott Longval
Scott Longval
Chief Financial Officer
KNOW ALL MEN BY THESE PRESENTS, that
each person whose signature appears below hereby constitutes and appoints Mark S. Gorder and Scott Longval, 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
August 20, 2007
Michael J. McKenna
/s/   Nicholas A. Giordano
Director
August 20, 2007
Nicholas A. Giordano
/s/   Robert N. Masucci
Director
August 20, 2007
Robert N. Masucci
/s/   Philip N. Seamon
Director
August 20, 2007
Philip N. Seamon
/s/   Mark S. Gorder
Director, President and Chief Executive Officer
August 20, 2007
Mark S. Gorder
(Principal Executive Officer)
/s/   Scott Longval
Chief Financial Officer (Principal Accounting Officer
August 20, 2007
Scott Longval
and Principal 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 & Company, LLP.
23.2
Consent of KPMG LLP.
23.3
Consent of Baker, Newman & Noyes LLC.
23.4
Consent of Blank Rome LLP (included in Exhibit 5.1).
24.1
Power of Attorney (included on signature page of this registration statement).