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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>As filed with the Securities and
Exchange Commission on December 27, 2005 </FONT></P>

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<P ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Registration No.
333-_________ </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SECURITIES AND
EXCHANGE COMMISSION  <BR>Washington, D.C. 20549  </FONT></H1>

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     <P ALIGN=CENTER>_________________ </P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>FORM S-8 <BR>REGISTRATION
STATEMENT <BR>Under <BR>THE SECURITIES ACT OF 1933  </FONT></H1>

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     <P ALIGN=CENTER>_________________ </P>


<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=6>ACCENTIA BIOPHARMACEUTICALS, INC.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=1>(Exact name of registrant as specified in its charter)</FONT></TD></TR>
</TABLE>
<BR>

<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
<TR VALIGN=Bottom>
     <TD WIDTH=50% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Florida</FONT></TD>
     <TD WIDTH=50% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>04-3639490</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=1>(State or other jurisdiction of</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=1>(I.R.S. Employer</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=1>incorporation or organization)</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=1>Identification No.)</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>324 South Hyde Park Ave., Suite 350</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Tampa, Florida</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>33606</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=1>(Address of principal executive offices)</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=1>(Zip Code)</FONT></TD></TR>
</TABLE>
<BR>


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<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>ACCENTIA BIOPHARMACEUTICALS, INC.</B></FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2005 Equity Incentive Plan</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2003 Stock Option Plan</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=1>(Full title of the plans)</FONT></TD></TR>
</TABLE>
<BR>


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<TR VALIGN=Bottom>
     <TD WIDTH=50% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Samuel S. Duffey</FONT></TD>
     <TD WIDTH=50% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>General Counsel</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>324 South Hyde Park Ave., Suite 350</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Copy to:</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Tampa, Florida 33606</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Curt P. Creely</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(813) 864-2554</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Foley &amp; Lardner LLP</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(813) 258-6912 - Fax</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>100 North Tampa St., Suite 2700</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=1>(Name, address, including zip code, and telephone number,</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Tampa, Florida 33602</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=1>including area code, of agent for service)</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(813) 229-2300</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(813) 221-4210 - Fax</FONT></TD></TR>
</TABLE>




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     <P ALIGN=CENTER>_________________ </P>








<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER COLSPAN=5><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CALCULATION OF REGISTRATION FEE</FONT><HR WIDTH=100% SIZE=2 COLOR=BLACK NOSHADE></TD></TR>
<TR VALIGN=Bottom>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Title of Securities <BR>to
be Registered</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amount to be <BR>Registered
(1)</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Proposed <BR>Maximum<BR>
Offering Price<BR>
Per Share (2)</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Proposed <BR>Maximum<BR>
Aggregate Offering<BR>
Price (2)</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amount of<BR>
Registration Fee</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TH></TR>
<TR VALIGN=Bottom>
     <TD WIDTH=20% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Common Stock,</FONT></TD>
     <TD WIDTH=20% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=20% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=20% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=20% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$.001 par value</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4,156,734 shares</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$5.61</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$23,319,277.74</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$2,495.16</FONT></TD></TR>
<TR>
     <TD COLSPAN=5><HR NOSHADE COLOR=#000000 SIZE=2></TD></TR>
</TABLE>



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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>1.&nbsp;&nbsp;&nbsp;&nbsp;
          The provisions of Rule 416 under the Securities Act of 1933, as amended (the
          &#147;Securities Act&#148;) shall apply to this Registration Statement and the
          number of shares registered on this Registration Statement shall increase or
          decrease as a result of stock splits, stock dividends, or similar transactions.
          Includes an indeterminate number of additional shares that may be issued to
          adjust the number of shares issued pursuant to the Plans described herein as the
          result of any future stock split, stock dividend, or similar adjustment of
          Registrant&#146;s outstanding common stock. </FONT></P>




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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2.&nbsp;&nbsp;&nbsp;&nbsp;
          Estimated solely for the purpose of calculating the registration fee. The fee is
          calculated upon the basis of the average between the high and low sales prices
          for shares of common stock of the Registrant as reported on the Nasdaq National
          Market on December 22, 2005 pursuant to Rules 457(c) and 457(h) under the
          Securities Act. </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2 </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PART I </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INFORMATION REQUIRED
IN THE SECTION 10(a) PROSPECTUS </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 will be sent or given to persons
to whom the information is required to be given as specified by Rule 428(b)(1) of the
Securities Act of 1933, as amended (the &#147;Securities Act&#148;). Such documents are
not being filed with the Securities and Exchange Commission (the &#147;Commission&#148;)
either as part of this registration statement or as prospectuses or prospectus supplements
pursuant to Rule 424 of the Securities Act. Such documents and the documents incorporated
by reference in this registration statement pursuant to Item 3 of Part II taken together
constitute a prospectus that meets the requirements of Section 10(a) of the Securities
Act. </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PART II </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INFORMATION REQUIRED
IN THE REGISTRATION STATEMENT </FONT></H1>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Incorporation of
Documents by Reference</U>. </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
following documents have been previously filed by Accentia Biopharmaceuticals, Inc. (the
&#147;Registrant&#148;) with the Commission and are incorporated herein by reference: </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;          The
Registrant&#146;s Form S-1 Registration Statement dated February 11, 2005
          (Registration No. 333-122769) with the Commission pursuant to the Securities
          Exchange Act of 1933, as amended (the &#147;Securities Act&#148;), and any and
          all amendments or reports filed therein.  </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;          The
description of the Company&#146;s Common Stock set forth in the Registration
          Statement on Form 8-A12G, dated June 27, 2005, filed with the Commission
          pursuant to Section 12 of the Securities Exchange Act of 1934, as amended (the
          &#147;Exchange Act&#148;), and any amendments or reports filed for the purpose
          of updating such description.  </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;          The
Registrant&#146;s prospectus filed on Form 424B3 dated October 28, 2005 with
          the Commission pursuant to the Securities Act (as supplemented by Prospectus
          Supplement No. 1 filed on Form 424B4 on November 8, 2005 and Prospectus
          Supplement No. 2 filed on Form 424B4 on November 14, 2005), and any and all
          amendments or reports filed therein  </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
reports and other documents subsequently filed by the Registrant pursuant to Sections
13(a), 13(c), 14, or 15(d) of the Exchange Act, after the date of filing of this
Registration Statement and prior to the filing of a post-effective amendment to this
Registration Statement that indicates that all securities offered hereby have been sold or
which deregisters all securities then remaining unsold, shall be deemed to be incorporated
by reference in this Registration Statement and to be a part hereof from the date of
filing of such reports and documents. The information contained in any such documents will
automatically update and supersede any information previously incorporated by reference
into this Registration Statement. Any such information so modified or superseded shall not
be deemed, except as so modified or superseded, to constitute part of this Registration
Statement. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Description of
Securities</U>. </FONT></P>

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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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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Interests of
Named Experts and Counsel</U>. </FONT></P>

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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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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>3 </FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Indemnification
of Directors and Officers</U>. </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
Florida Business Corporation Act, or FBCA, permits a Florida corporation to indemnify any
person who may be a party to any third party proceeding by reason of the fact that such
person is or was a director, officer, employee, or agent of the corporation, against
liability incurred in connection with such proceeding (including any appeal thereof) if he
acted in good faith and in a manner he reasonably believed to be in, or not opposed to,
the best interests of the corporation, and, with respect to any criminal action or
proceeding, had no reasonable cause to believe his conduct was unlawful. </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
FBCA permits a Florida corporation to indemnify any person who may be a party to a
derivative action if such person acted in any of the capacities set forth in the preceding
paragraph, against expenses and amounts paid in settlement not exceeding, in the judgment
of the board of directors, the estimated expenses of litigating the proceeding to
conclusion, actually and reasonably incurred in connection with the defense or settlement
of such proceeding (including appeals), provided that the person acted under the standards
set forth in the preceding paragraph. However, no indemnification shall be made for any
claim, issue, or matter for which such person is found to be liable unless, and only to
the extent that, the court determines that, despite the adjudication of liability, but in
view of all the circumstances of the case, such person is fairly and reasonably entitled
to indemnification for such expenses which the court deems proper. </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
FBCA provides that any indemnification made under the above provisions, unless pursuant to
a court determination, may be made only after a determination that the person to be
indemnified has met the standard of conduct described above. This determination is to be
made by a majority vote of a quorum consisting of the disinterested directors of the board
of directors, by duly selected independent legal counsel, or by a majority vote of the
disinterested stockholders. The board of directors also may designate a special committee
of disinterested directors to make this determination. Notwithstanding, the FBCA provides
that a Florida corporation must indemnify any director, or officer, employee or agent of a
corporation who has been successful in the defense of any proceeding referred to above. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding
the foregoing, the FBCA provides, in general, that no director shall be personally liable
for monetary damages to the Registrant or any other person for any statement, vote,
decision, or failure to act, regarding corporate management or policy, unless: (a) the
director breached or failed to perform his duties as a director; and (b) the
director&#146;s breach of, or failure to perform, those duties constitutes (i) a violation
of criminal law, unless the director had reasonable cause to believe his conduct was
lawful or had no reasonable cause to believe his conduct was unlawful, (ii) a transaction
from which the director derived an improper personal benefit, either directly or
indirectly, (iii) unlawful distributions, (iv) with respect to a proceeding by or in the
right of the company to procure a judgment in its favor or by or in the right of a
stockholder, conscious disregard for the best interest of the company, or willful
misconduct, or (v) with respect to a proceeding by or in the right of someone other than
the company or a stockholder, recklessness or an act or omission which was committed in
bad faith or with malicious purpose or in a manner exhibiting wanton and willful disregard
of human rights, safety, or property. The term &#147;recklessness,&#148; as used above,
means the action, or omission to act, in conscious disregard of a risk: (a) known, or so
obvious that it should have been known, to the directors; and (b) known to the director,
or so obvious that it should have been known, to be so great as to make it highly probable
that harm would follow from such action or omission. </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
FBCA further provides that the indemnification and advancement of payment provisions
contained therein are not exclusive and it specifically empowers a corporation to make any
other further indemnification or advancement of expenses under any bylaw, agreement, vote
of stockholders, or disinterested directors or otherwise, both for actions taken in an
official capacity and for actions taken in other capacities while holding an office.
However, a corporation cannot indemnify or advance expenses if a judgment or other final
adjudication establishes that the actions of the director or officer were material to the
adjudicated cause of action and the director or officer (a) violated criminal law, unless
the director or officer had reasonable cause to believe his conduct was unlawful, (b)
derived an improper personal benefit from a transaction, (c) was or is a director in a
circumstance where the liability for unlawful distributions applies, or (d) engages in
willful misconduct or conscious disregard for the best interests of the corporation in a
proceeding by or in right of the corporation to procure a judgment in its favor or in a
proceeding by or in right of a stockholder. </FONT></P>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4 </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
Registrant has adopted provisions in its articles of incorporation and bylaws providing
that its directors, officers, employees, and agents shall be indemnified to the fullest
extent permitted by Florida law. Additionally, the Registrant&#146;s bylaws permit the
Registrant to secure insurance on behalf of any officer, director, employee, or other
agent for any liability arising out of his or her actions in connection with their
services to the Registrant, regardless of whether the Registrant&#146;s articles or
incorporation or bylaws permit such indemnification. The Registrant has obtained such
insurance. </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
Registrant has also entered into separate indemnification agreements with its directors
and executive officers, in addition to the indemnification provided for in its articles of
incorporation and bylaws. These agreements, among other things, provide that the
Registrant will indemnify its directors and executive officers for any and all expenses,
including attorneys&#146; fees, judgments, witness fees, damages, fines, and settlement
amounts incurred by a director or executive officer in any action or proceeding arising
out of their services as one of the Registrant&#146;s directors or executive officers, or
any of the Registrant&#146;s subsidiaries or any other company or enterprise to which the
person provides services at the Registrant&#146;s request. The Registrant believes that
these provisions and agreements are necessary to attract and retain qualified persons as
directors and executive officers. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar
as indemnification for liabilities arising under the Securities Act of 1933 may be
permitted to the Registrant&#146;s directors, officers, and controlling persons pursuant
to the foregoing provisions or otherwise, the Registrant has been advised that in the
opinion of the Securities 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 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 hereunder, 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>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;There
is no pending litigation or proceeding involving any of the Registrant&#146;s directors,
officers, employees, or other agents as to which indemnification is being sought, nor is
the Registrant aware of any pending or threatened litigation that may result in claims for
indemnification by any director, officer, employee or other agent. </FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Exemption from
Registration Claimed</U>. </FONT></P>

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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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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Exhibits</U>. </FONT></P>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>5 </FONT></P>

<!-- *************************************************************************** -->
<!-- MARKER PAGE="sheet: 54; page: 54" -->
<HR SIZE=5 COLOR=GRAY NOSHADE>


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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 have been filed (except where otherwise indicated) as part of this
Registration Statement: </FONT></P>


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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>       Exhibit No. </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit</FONT></TD>
</TR>
</TABLE>
<BR>



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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4.1) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Accentia
Biopharmaceuticals, Inc. 2005 Equity Incentive Plan ** </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4.2) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Accentia
Biopharmaceuticals, Inc. 2003 Stock Option Plan** </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(5) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Opinion
of Foley &amp; Lardner LLP regarding legality of common stock. </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(23.1) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of Aidman, Piser &amp; Company, P.A. </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(23.2) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of Lazar, Levine &amp; Felix, LLP </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(23.3) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of Grant Thornton LLP </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(23.4) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of Hughes, Pittman &amp; Gupton, LLP. </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(23.3) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of Foley &amp; Lardner LLP (contained in Exhibit 5 hereto). </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(24) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Power
of Attorney relating to subsequent amendments (included on the signature
               page to this Registration Statement). </FONT></TD>
</TR>
</TABLE>
<BR>

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<HR SIZE=1 NOSHADE WIDTH=15% color=black ALIGN=LEFT>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>** Previously filed and incorporated
by reference from the Registrant&#146;s registration statement on Form S-1 filed February
11, 2005 (Registration No. 333-122769). </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Undertakings</U>. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;&nbsp;&nbsp;&nbsp;           The
undersigned Registrant hereby undertakes:  </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&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></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;         To
include any prospectus required by section 10(a)(3) of 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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;&nbsp;&nbsp;          To
reflect in the prospectus any facts or events arising after the effective           date
of this 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 this 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) of the Securities Act, 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 this Registration Statement.  </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;&nbsp;&nbsp;&nbsp;          To
include any material information with respect to the plan of distribution not
          previously disclosed in this Registration Statement or any material change to
          such information in this Registration Statement.  </FONT></P>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>6 </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;PROVIDED,
 HOWEVER,  that paragraphs (a)(i) and (a)(ii) above do not apply if 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 Exchange Act that are incorporated by reference herein.  </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;         That,
for the purpose of determining any liability under the Securities Act,           each
such post-effective amendment shall be deemed to be a new registration
          statement relating to the securities offered herein, 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;&nbsp;&nbsp;&nbsp;&nbsp;(c)&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></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.&nbsp;&nbsp;&nbsp;&nbsp;           The
undersigned Registrant hereby undertakes that, for purposes of determining           any
liability under the Securities Act, each filing of the registrant&#146;s           annual
report pursuant to Section 13(a) or Section 15(d) of the Exchange Act           (and,
where applicable, each filing of an employee benefit plan&#146;s annual           report
pursuant to section 15(d) of the Exchange Act) that is incorporated by
          reference in the Registration Statement shall be deemed to be a new
registration           statement relating to the securities offered herein, 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;3.&nbsp;&nbsp;&nbsp;&nbsp;          Insofar
as indemnification for liabilities arising under the Securities Act 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 Commission such indemnification is against
          public policy as expressed in the Securities Act 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 and will be governed
by the final           adjudication of such issue.  </FONT></P>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>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 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 Tampa, and State of Florida, on
this 22nd day of December, 2005. </FONT></P>


<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
<TR VALIGN=Bottom>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TH></TR>
<TR VALIGN=Bottom>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TH></TR>
<TR VALIGN=Bottom>
     <TD WIDTH=50% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
     <TD WIDTH=50% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ACCENTIA BIOPHARMACEUTICALS, INC.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>By:&nbsp;<U>/s/ Francis E. O'Donnell, Jr., M.D.</U></FONT></TD></TR>
<TR VALIGN=Bottom>
     <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>Francis E. O'Donnell, Jr., M.D.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <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>Chief Executive Officer</FONT></TD></TR>
</TABLE>



<BR>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>7 </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 dates indicated. Each person
whose signature appears below constitutes and appoints Francis E. O&#146;Donnell, Jr.,
M.D. and Samuel S. Duffey, Esquire, and each of them individually, his true and lawful
attorneys-in-fact and agents, with full power of substitution and resubstitution, for him
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 any Rule 462(b)
Registration Statement and to file the same, with all exhibits thereto, and other
documents in connection therewith, with the Securities and Exchange Commission, granting
unto said attorneys-in-fact and agents, and each of them, full power and authority to do
and perform each and every act and thing requisite and necessary to be done in connection
therewith, as fully to all intents and purposes as he or she might or could do in person,
hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of
them, or their or his or her substitute or substitutes, may lawfully do or cause to be
done by virtue hereof. </FONT></P>





<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Signature</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Title</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Date</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD WIDTH=30% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/ Francis E. O'Donnell, Jr., M.D.</U></FONT></TD>
     <TD WIDTH=35% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Chairman of the Board; Chief Executive Officer</FONT></TD>
     <TD WIDTH=35% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>December 22, 2005</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Francis E. O'Donnell, Jr., M.D.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/ Steven R. Arikian, M.D.</U></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director; President and Chief Operating Officer of</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Steven R. Arikian, M.D.</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Product Development and Market Services</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>December 22, 2005</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/ Martin G. Baum</U></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director; President and Chief Operating Officer of</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Martin G. Baum</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Commercial Operations and Business Development</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>December 22, 2005</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/ Alan M. Pearce</U></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director; Chief Financial Officer</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>December 22, 2005</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Alan M. Pearce</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/ Samuel S. Duffey, Esq.</U></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>General Counsel and Secretary</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>December 22, 2005</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Samuel S. Duffey, Esq</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/ Dennis L. Ryll, M.D.</U></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>December 22, 2005</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Dennis L. Ryll, M.D</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/ David M. Schubert</U></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>December 22, 2005</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>David M. Schubert</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/ John P. Dubinsky</U></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>December 22, 2005</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>John P. Dubinsky</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/ Steven J. Stogel</U></FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>December 22, 2005</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Steven J. Stogel</FONT></TD></TR>
</TABLE>



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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>8 </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EXHIBIT INDEX </FONT></H1>


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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>    <B>Exhibit No.</B> </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Exhibit</B></FONT></TD>
</TR>
</TABLE>
<BR>



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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4.1) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Accentia
Biopharmaceuticals, Inc. 2005 Equity Incentive Plan ** </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4.2) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Accentia
Biopharmaceuticals, Inc.  2003 Stock Option Plan ** </FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para Hang Lv 1-TNR" FSL="Project" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(5) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Opinion
of Foley &amp; Lardner LLP regarding legality of common stock. </FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para Hang Lv 1-TNR" FSL="Project" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(23.1) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of Aidman, Piser &amp; Company, P.A. </FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para Hang Lv 1-TNR" FSL="Project" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(23.2) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of Lazar, Levine &amp; Felix, LLP </FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para Hang Lv 1-TNR" FSL="Project" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(23.3) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of Grant Thornton LLP. </FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para Hang Lv 1-TNR" FSL="Project" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(23.4) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of Hughes, Pittman &amp; Gupton, LLP. </FONT></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para Hang Lv 1-TNR" FSL="Project" -->
<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(23.3) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of Foley &amp; Lardner LLP (contained in Exhibit 5 hereto). </FONT></TD>
</TR>
</TABLE>
<BR>

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<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(24) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Power
of Attorney relating to subsequent amendments (included on the signature
                    page to this Registration Statement). </FONT></TD>
</TR>
</TABLE>
<BR>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>** Previously filed and incorporated
by reference from the Registrant&#146;s registration statement on Form S-1 filed February
11, 2005 (Registration No. 333-122769). </FONT></P>


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As filed with the Securities and
Exchange Commission on December 27, 2005
Registration No.
333-_________
SECURITIES AND
EXCHANGE COMMISSION
Washington, D.C. 20549
_________________
FORM S-8
REGISTRATION
STATEMENT
Under
THE SECURITIES ACT OF 1933
_________________
ACCENTIA BIOPHARMACEUTICALS, INC.
(Exact name of registrant as specified in its charter)
Florida
04-3639490
(State or other jurisdiction of
(I.R.S. Employer
incorporation or organization)
Identification No.)
324 South Hyde Park Ave., Suite 350
Tampa, Florida
33606
(Address of principal executive offices)
(Zip Code)
ACCENTIA BIOPHARMACEUTICALS, INC.
2005 Equity Incentive Plan
2003 Stock Option Plan
(Full title of the plans)
Samuel S. Duffey
General Counsel
324 South Hyde Park Ave., Suite 350
Copy to:
Tampa, Florida 33606
Curt P. Creely
(813) 864-2554
Foley & Lardner LLP
(813) 258-6912 - Fax
100 North Tampa St., Suite 2700
(Name, address, including zip code, and telephone number,
Tampa, Florida 33602
including area code, of agent for service)
(813) 229-2300
(813) 221-4210 - Fax
_________________
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,
$.001 par value
4,156,734 shares
$5.61
$23,319,277.74
$2,495.16
1.    
          The provisions of Rule 416 under the Securities Act of 1933, as amended (the
          "Securities Act") shall apply to this Registration Statement and the
          number of shares registered on this Registration Statement shall increase or
          decrease as a result of stock splits, stock dividends, or similar transactions.
          Includes an indeterminate number of additional shares that may be issued to
          adjust the number of shares issued pursuant to the Plans described herein as the
          result of any future stock split, stock dividend, or similar adjustment of
          Registrant's outstanding common stock.
2.    
          Estimated solely for the purpose of calculating the registration fee. The fee is
          calculated upon the basis of the average between the high and low sales prices
          for shares of common stock of the Registrant as reported on the Nasdaq National
          Market on December 22, 2005 pursuant to Rules 457(c) and 457(h) under the
          Securities Act.
2
PART I
INFORMATION REQUIRED
IN THE SECTION 10(a) PROSPECTUS
The
documents containing the information specified in Part I will be sent or given to persons
to whom the information is required to be given as specified by Rule 428(b)(1) of the
Securities Act of 1933, as amended (the "Securities Act"). Such documents are
not being filed with the Securities and Exchange Commission (the "Commission")
either as part of this registration statement or as prospectuses or prospectus supplements
pursuant to Rule 424 of the Securities Act. Such documents and the documents incorporated
by reference in this registration statement pursuant to Item 3 of Part II taken together
constitute a prospectus that meets the requirements of Section 10(a) of the Securities
Act.
PART II
INFORMATION REQUIRED
IN THE REGISTRATION STATEMENT
Item 3.
Incorporation of
Documents by Reference
.
The
following documents have been previously filed by Accentia Biopharmaceuticals, Inc. (the
"Registrant") with the Commission and are incorporated herein by reference:
(a)              The
Registrant's Form S-1 Registration Statement dated February 11, 2005
          (Registration No. 333-122769) with the Commission pursuant to the Securities
          Exchange Act of 1933, as amended (the "Securities Act"), and any and
          all amendments or reports filed therein.
(b)              The
description of the Company's Common Stock set forth in the Registration
          Statement on Form 8-A12G, dated June 27, 2005, filed with the Commission
          pursuant to Section 12 of the Securities Exchange Act of 1934, as amended (the
          "Exchange Act"), and any amendments or reports filed for the purpose
          of updating such description.
(c)              The
Registrant's prospectus filed on Form 424B3 dated October 28, 2005 with
          the Commission pursuant to the Securities Act (as supplemented by Prospectus
          Supplement No. 1 filed on Form 424B4 on November 8, 2005 and Prospectus
          Supplement No. 2 filed on Form 424B4 on November 14, 2005), and any and all
          amendments or reports filed therein
All
reports and other documents subsequently filed by the Registrant pursuant to Sections
13(a), 13(c), 14, or 15(d) of the Exchange Act, after the date of filing of this
Registration Statement and prior to the filing of a post-effective amendment to this
Registration Statement that indicates that all securities offered hereby have been sold or
which deregisters all securities then remaining unsold, shall be deemed to be incorporated
by reference in this Registration Statement and to be a part hereof from the date of
filing of such reports and documents. The information contained in any such documents will
automatically update and supersede any information previously incorporated by reference
into this Registration Statement. Any such information so modified or superseded shall not
be deemed, except as so modified or superseded, to constitute part of this Registration
Statement.
Item 4.
Description of
Securities
.
Not
applicable.
Item 5.
Interests of
Named Experts and Counsel
.
Not
applicable.
3
Item 6.
Indemnification
of Directors and Officers
.
The
Florida Business Corporation Act, or FBCA, permits a Florida corporation to indemnify any
person who may be a party to any third party proceeding by reason of the fact that such
person is or was a director, officer, employee, or agent of the corporation, against
liability incurred in connection with such proceeding (including any appeal thereof) if he
acted in good faith and in a manner he reasonably believed to be in, or not opposed to,
the best interests of the corporation, and, with respect to any criminal action or
proceeding, had no reasonable cause to believe his conduct was unlawful.
The
FBCA permits a Florida corporation to indemnify any person who may be a party to a
derivative action if such person acted in any of the capacities set forth in the preceding
paragraph, against expenses and amounts paid in settlement not exceeding, in the judgment
of the board of directors, the estimated expenses of litigating the proceeding to
conclusion, actually and reasonably incurred in connection with the defense or settlement
of such proceeding (including appeals), provided that the person acted under the standards
set forth in the preceding paragraph. However, no indemnification shall be made for any
claim, issue, or matter for which such person is found to be liable unless, and only to
the extent that, the court determines that, despite the adjudication of liability, but in
view of all the circumstances of the case, such person is fairly and reasonably entitled
to indemnification for such expenses which the court deems proper.
The
FBCA provides that any indemnification made under the above provisions, unless pursuant to
a court determination, may be made only after a determination that the person to be
indemnified has met the standard of conduct described above. This determination is to be
made by a majority vote of a quorum consisting of the disinterested directors of the board
of directors, by duly selected independent legal counsel, or by a majority vote of the
disinterested stockholders. The board of directors also may designate a special committee
of disinterested directors to make this determination. Notwithstanding, the FBCA provides
that a Florida corporation must indemnify any director, or officer, employee or agent of a
corporation who has been successful in the defense of any proceeding referred to above.
Notwithstanding
the foregoing, the FBCA provides, in general, that no director shall be personally liable
for monetary damages to the Registrant or any other person for any statement, vote,
decision, or failure to act, regarding corporate management or policy, unless: (a) the
director breached or failed to perform his duties as a director; and (b) the
director's breach of, or failure to perform, those duties constitutes (i) a violation
of criminal law, unless the director had reasonable cause to believe his conduct was
lawful or had no reasonable cause to believe his conduct was unlawful, (ii) a transaction
from which the director derived an improper personal benefit, either directly or
indirectly, (iii) unlawful distributions, (iv) with respect to a proceeding by or in the
right of the company to procure a judgment in its favor or by or in the right of a
stockholder, conscious disregard for the best interest of the company, or willful
misconduct, or (v) with respect to a proceeding by or in the right of someone other than
the company or a stockholder, recklessness or an act or omission which was committed in
bad faith or with malicious purpose or in a manner exhibiting wanton and willful disregard
of human rights, safety, or property. The term "recklessness," as used above,
means the action, or omission to act, in conscious disregard of a risk: (a) known, or so
obvious that it should have been known, to the directors; and (b) known to the director,
or so obvious that it should have been known, to be so great as to make it highly probable
that harm would follow from such action or omission.
The
FBCA further provides that the indemnification and advancement of payment provisions
contained therein are not exclusive and it specifically empowers a corporation to make any
other further indemnification or advancement of expenses under any bylaw, agreement, vote
of stockholders, or disinterested directors or otherwise, both for actions taken in an
official capacity and for actions taken in other capacities while holding an office.
However, a corporation cannot indemnify or advance expenses if a judgment or other final
adjudication establishes that the actions of the director or officer were material to the
adjudicated cause of action and the director or officer (a) violated criminal law, unless
the director or officer had reasonable cause to believe his conduct was unlawful, (b)
derived an improper personal benefit from a transaction, (c) was or is a director in a
circumstance where the liability for unlawful distributions applies, or (d) engages in
willful misconduct or conscious disregard for the best interests of the corporation in a
proceeding by or in right of the corporation to procure a judgment in its favor or in a
proceeding by or in right of a stockholder.
4
The
Registrant has adopted provisions in its articles of incorporation and bylaws providing
that its directors, officers, employees, and agents shall be indemnified to the fullest
extent permitted by Florida law. Additionally, the Registrant's bylaws permit the
Registrant to secure insurance on behalf of any officer, director, employee, or other
agent for any liability arising out of his or her actions in connection with their
services to the Registrant, regardless of whether the Registrant's articles or
incorporation or bylaws permit such indemnification. The Registrant has obtained such
insurance.
The
Registrant has also entered into separate indemnification agreements with its directors
and executive officers, in addition to the indemnification provided for in its articles of
incorporation and bylaws. These agreements, among other things, provide that the
Registrant will indemnify its directors and executive officers for any and all expenses,
including attorneys' fees, judgments, witness fees, damages, fines, and settlement
amounts incurred by a director or executive officer in any action or proceeding arising
out of their services as one of the Registrant's directors or executive officers, or
any of the Registrant's subsidiaries or any other company or enterprise to which the
person provides services at the Registrant's request. The Registrant believes that
these provisions and agreements are necessary to attract and retain qualified persons as
directors and executive officers.
Insofar
as indemnification for liabilities arising under the Securities Act of 1933 may be
permitted to the Registrant's directors, officers, and controlling persons pursuant
to the foregoing provisions or otherwise, the Registrant has been advised that in the
opinion of the Securities 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 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 hereunder, 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.
There
is no pending litigation or proceeding involving any of the Registrant's directors,
officers, employees, or other agents as to which indemnification is being sought, nor is
the Registrant aware of any pending or threatened litigation that may result in claims for
indemnification by any director, officer, employee or other agent.
Item 7.
Exemption from
Registration Claimed
.
Not
applicable.
Item 8.
Exhibits
.
5
The
following exhibits have been filed (except where otherwise indicated) as part of this
Registration Statement:
Exhibit No.
Exhibit
(4.1)
Accentia
Biopharmaceuticals, Inc. 2005 Equity Incentive Plan **
(4.2)
Accentia
Biopharmaceuticals, Inc. 2003 Stock Option Plan**
(5)
Opinion
of Foley & Lardner LLP regarding legality of common stock.
(23.1)
Consent
of Aidman, Piser & Company, P.A.
(23.2)
Consent
of Lazar, Levine & Felix, LLP
(23.3)
Consent
of Grant Thornton LLP
(23.4)
Consent
of Hughes, Pittman & Gupton, LLP.
(23.3)
Consent
of Foley & Lardner LLP (contained in Exhibit 5 hereto).
(24)
Power
of Attorney relating to subsequent amendments (included on the signature
               page to this Registration Statement).
** Previously filed and incorporated
by reference from the Registrant's registration statement on Form S-1 filed February
11, 2005 (Registration No. 333-122769).
Item 9.
Undertakings
.
1.               The
undersigned Registrant hereby undertakes:
(a)              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;
(ii)              To
reflect in the prospectus any facts or events arising after the effective           date
of this 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 this 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) of the Securities Act, 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 this Registration Statement.
(iii)              To
include any material information with respect to the plan of distribution not
          previously disclosed in this Registration Statement or any material change to
          such information in this Registration Statement.
6
PROVIDED,
 HOWEVER,  that paragraphs (a)(i) and (a)(ii) above do not apply if 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 Exchange Act that are incorporated by reference herein.
(b)             That,
for the purpose of determining any liability under the Securities Act,           each
such post-effective amendment shall be deemed to be a new registration
          statement relating to the securities offered herein, and the offering of such
          securities at that time shall be deemed to be the initial bona fide offering
          thereof.
(c)              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.
2.               The
undersigned Registrant hereby undertakes that, for purposes of determining           any
liability under the Securities Act, each filing of the registrant's           annual
report pursuant to Section 13(a) or Section 15(d) of the Exchange Act           (and,
where applicable, each filing of an employee benefit plan's annual           report
pursuant to section 15(d) of the Exchange Act) that is incorporated by
          reference in the Registration Statement shall be deemed to be a new
registration           statement relating to the securities offered herein, and the
offering of such           securities at that time shall be deemed to be the initial bona
fide offering           thereof.
3.              Insofar
as indemnification for liabilities arising under the Securities Act 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 Commission such indemnification is against
          public policy as expressed in the Securities Act 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 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 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 Tampa, and State of Florida, on
this 22nd day of December, 2005.
ACCENTIA BIOPHARMACEUTICALS, INC.
By:
/s/ Francis E. O'Donnell, Jr., M.D.
Francis E. O'Donnell, Jr., M.D.
Chief Executive Officer
7
Pursuant
to the requirements of the Securities Act of 1933, this Registration Statement has been
signed by the following persons in the capacities and on the dates indicated. Each person
whose signature appears below constitutes and appoints Francis E. O'Donnell, Jr.,
M.D. and Samuel S. Duffey, Esquire, and each of them individually, his true and lawful
attorneys-in-fact and agents, with full power of substitution and resubstitution, for him
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 any Rule 462(b)
Registration Statement and to file the same, with all exhibits thereto, and other
documents in connection therewith, with the Securities and Exchange Commission, granting
unto said attorneys-in-fact and agents, and each of them, full power and authority to do
and perform each and every act and thing requisite and necessary to be done in connection
therewith, as fully to all intents and purposes as he or she might or could do in person,
hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of
them, or their or his or her substitute or substitutes, may lawfully do or cause to be
done by virtue hereof.
Signature
Title
Date
/s/ Francis E. O'Donnell, Jr., M.D.
Chairman of the Board; Chief Executive Officer
December 22, 2005
Francis E. O'Donnell, Jr., M.D.
/s/ Steven R. Arikian, M.D.
Director; President and Chief Operating Officer of
Steven R. Arikian, M.D.
Product Development and Market Services
December 22, 2005
/s/ Martin G. Baum
Director; President and Chief Operating Officer of
Martin G. Baum
Commercial Operations and Business Development
December 22, 2005
/s/ Alan M. Pearce
Director; Chief Financial Officer
December 22, 2005
Alan M. Pearce
/s/ Samuel S. Duffey, Esq.
General Counsel and Secretary
December 22, 2005
Samuel S. Duffey, Esq
/s/ Dennis L. Ryll, M.D.
Director
December 22, 2005
Dennis L. Ryll, M.D
/s/ David M. Schubert
Director
December 22, 2005
David M. Schubert
/s/ John P. Dubinsky
Director
December 22, 2005
John P. Dubinsky
/s/ Steven J. Stogel
Director
December 22, 2005
Steven J. Stogel
8
EXHIBIT INDEX
Exhibit No.
Exhibit
(4.1)
Accentia
Biopharmaceuticals, Inc. 2005 Equity Incentive Plan **
(4.2)
Accentia
Biopharmaceuticals, Inc.  2003 Stock Option Plan **
(5)
Opinion
of Foley & Lardner LLP regarding legality of common stock.
(23.1)
Consent
of Aidman, Piser & Company, P.A.
(23.2)
Consent
of Lazar, Levine & Felix, LLP
(23.3)
Consent
of Grant Thornton LLP.
(23.4)
Consent
of Hughes, Pittman & Gupton, LLP.
(23.3)
Consent
of Foley & Lardner LLP (contained in Exhibit 5 hereto).
(24)
Power
of Attorney relating to subsequent amendments (included on the signature
                    page to this Registration Statement).
** Previously filed and incorporated
by reference from the Registrant's registration statement on Form S-1 filed February
11, 2005 (Registration No. 333-122769).
9