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<TITLE>Form S-8</TITLE>
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<P align="center" style="font-size: 10pt">As filed with the Securities and Exchange Commission on April&nbsp;13, 2004



<P align="right" style="font-size: 10pt">Registration No.&nbsp;333-____________



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

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
</DIV>

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<P align="center" style="font-size: 18pt"><B>FORM S&#150;8</B>


<P align="center" style="font-size: 12pt"><B>REGISTRATION STATEMENT</B><BR>
<I>Under<BR>
The Securities Act of 1933</I>


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<P align="center" style="font-size: 24pt"><B>ONYX ACCEPTANCE CORPORATION</B>

<DIV align="center" style="font-size: 10pt">(Exact name of registrant as specified in its charter)</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="75%">
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<TR valign="bottom">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
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<TR valign="bottom">
    <TD align="center" valign="top"><B>Delaware</B><BR>
(State or other jurisdiction<BR>
of incorporation or organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>33-0577635</B><BR>
(I.R.S. Employer Identification No.)</TD>
</TR>

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</TABLE>
</DIV>



<P align="center" style="font-size: 10pt"><B>27051 Towne Centre Drive, Suite&nbsp;100<BR>
Foothill Ranch, CA 92610</B><BR>
(Address of principal executive offices) (Zip Code)



<P align="center" style="font-size: 12pt"><B>ONYX ACCEPTANCE CORPORATION<BR>
1996 STOCK OPTION/STOCK ISSUANCE PLAN</B>


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



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<P align="center" style="font-size: 10pt"><B>MICHAEL A. KRAHELSKI<BR>
Senior Vice President, Secretary and General Counsel<BR>
Onyx Acceptance Corporation<BR>
27051 Towne Centre Drive, Suite&nbsp;100<BR>
Foothill Ranch, CA 92610</B><BR>
(Name and address of agent for service)



<P align="center" style="font-size: 10pt"><B>(949)&nbsp;465-3900</B>
<BR>(Telephone Number, including area code, of agent for service)


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


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="85%">
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<TR valign="bottom">
    <TD width="37%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="24%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
</TR>

<TR>
<TD colspan="15"><HR size="1" noshade color="#000000" style="margin-top: -5px">
<HR size="1" noshade color="#000000" style="margin-top: -15px">
</TD>
</TR>

<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount of</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Amount to be</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Offering Price</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Aggregate</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Registration</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Title of Securities to be Registered</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Registered(1)</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Per Share(2)</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Offering Price(2)</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Fee(3)</B></TD>
</TR>

<TR>
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</TD>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Common Stock, $0.01 par value
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">154,247&nbsp;shares
</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">$</TD>
    <TD align="right" valign="top">11.09</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">$</TD>
    <TD align="right" valign="top">1,710,599.23</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">$</TD>
    <TD align="right" valign="top">216.74</TD>
    <TD nowrap valign="top">&nbsp;</TD>
</TR>


<TR>
<TD colspan="15"><HR size="1" noshade color="#000000" style="margin-top: -5px">
<HR size="1" noshade color="#000000" style="margin-top: -15px">
</TD>
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</TABLE>
</DIV>




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

<TR valign="top">
    <TD width="1%" nowrap align="right">(1)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Calculated pursuant to General Instruction E to Form S-8. Pursuant to Rule&nbsp;416, this Registration Statement shall also cover any additional shares of
Common Stock which become issuable under the Onyx Acceptance Corporation 1996 Stock Option/Stock Issuance Plan, as amended, by reason of any stock
dividend, stock split, recapitalization or other similar transaction effected without the Registrant&#146;s receipt of consideration, which results in an
increase in the number of outstanding shares of Registrant&#146;s Common Stock.</TD>
</TR>

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

<TR valign="top">
    <TD width="1%" nowrap align="right">(2)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Calculated solely for purposes of this offering under Rule 457(h) of the Securities Act of 1933, as amended, on the basis of the average of the high
and low selling price per share of the Registrant&#146;s Common Stock on April&nbsp;8, 2004, as reported by the Nasdaq National Market.</TD>
</TR>

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

<TR valign="top">
    <TD width="1%" nowrap align="right">(3)</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="96%">Registration fee computed pursuant to
Rule&nbsp;457(h)(1).
</TR>

</TABLE>

<P align="center" style="font-size: 10pt">The Registration Statement shall become effective upon filing in accordance with Rule&nbsp;462 under the Securities Act of 1933, as amended.</TD>


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

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

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<TR><TD colspan="9"><A HREF="#000">INFORMATION REQUIRED PURSUANT<BR> TO GENERAL INSTRUCTION E TO FORM S-8</A></TD></TR>
<TR><TD colspan="9"><A HREF="#001">PART II</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;3. Incorporation of Documents by Reference</A></TD></TR>
<TR><TD colspan="9"><A HREF="#003">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="#004">EXHIBIT INDEX</A></TD></TR>
<TR><TD colspan="9"><A HREF="a98090exv5w1.htm">EXHIBIT 5.1</A></TD></TR>
<TR><TD colspan="9"><A HREF="a98090exv23w1.htm">EXHIBIT 23.1</A></TD></TR>
<TR><TD colspan="9"><A HREF="a98090exv23w2.htm">EXHIBIT 23.2</A></TD></TR>
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<!-- link1 "INFORMATION REQUIRED PURSUANT<BR> TO GENERAL INSTRUCTION E TO FORM S-8" -->
<DIV align="left"><A NAME="000"></A></DIV>

<P align="center" style="font-size: 10pt"><B>INFORMATION REQUIRED PURSUANT<BR>
TO GENERAL INSTRUCTION E TO FORM S-8</B>



<P align="left" style="font-size: 10pt"><B>General Instruction E Information</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Registration Statement is being filed for the purpose of increasing
the number of securities of the same class as other securities for which a
Registration Statement of the Registrant on Form S-8 relating to the same
employee benefit plan is effective.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Registrant&#146;s Form S-8 Registration Statement filed with the Securities and
Exchange Commission on July&nbsp;3, 2002 (File No.&nbsp;333-91964) is hereby incorporated
by reference.

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<DIV align="left"><A NAME="001"></A></DIV>

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



<P align="center" style="font-size: 10pt"><B>Information Required in the Registration Statement</B>


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<DIV align="left"><A NAME="002"></A></DIV>

<P align="left" style="font-size: 10pt">Item&nbsp;3. Incorporation of Documents by Reference



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant hereby incorporates by reference into this Registration
Statement the following documents previously filed with the Securities and
Exchange Commission (the &#147;Commission&#148;):


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

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Registrant&#146;s Annual Report on Form&nbsp;10&#150;K for the fiscal year
ended December&nbsp;31, 2003, filed with the Commission on March&nbsp;30, 2004;</TD>
</TR>

</TABLE>


<P>
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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Registrant&#146;s Current Report on Form 8-K, filed with the
Commission on January&nbsp;14, 2004;</TD>
</TR>

</TABLE>


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

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Registrant&#146;s Current Report on Form 8-K, filed with the
Commission on February&nbsp;13, 2004; and</TD>
</TR>

</TABLE>


<P>
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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The description of Registrant&#146;s Capital Stock contained in
Registrant&#146;s Registration Statement on Form&nbsp;8&#150;A (No.&nbsp;000-28050) filed
with the Commission on May&nbsp;5, 1996 and amended on July&nbsp;9, 1997,
pursuant to Section 12(b) of the Securities Exchange Act of 1934, as
amended (the &#147;1934 Act&#148;), including any amendment or report filed for
the purpose of updating such description.</TD>
</TR>

</TABLE>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All reports and definitive proxy or information statements filed pursuant
to Section&nbsp;13(a), 13(c), 14 or 15(d) of the 1934 Act 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
de-registers all securities then remaining unsold, shall be deemed to be
incorporated by reference into this Registration Statement and to be a part
hereof from the date of filing of such documents. Any statement contained in a
document incorporated or deemed to be incorporated by reference herein shall be
deemed to be modified or superseded for purposes of this Registration Statement
to the extent that a statement contained herein or in any subsequently filed
document which also is deemed to be incorporated by reference herein modifies
or supersedes such statement. Any such statement so modified or superseded
shall not be deemed, except as so modified or superseded, to constitute a part
of this Registration Statement.


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


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="92%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B>Exhibit</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B>Number</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Exhibit</B><HR size="1" noshade></TD>
</TR>

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<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion and consent of Pillsbury Winthrop LLP.</TD>
</TR>

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

<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Grant Thornton LLP, Independent Accountants.</TD>
</TR>


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

<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of PricewaterhouseCoopers LLP, Independent Accountants.</TD>
</TR>


<TR>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Pillsbury Winthrop LLP is contained in Exhibit&nbsp;5.1.</TD>
</TR>


<TR>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney. Reference is made to page II-2 of this Registration Statement.</TD>
</TR>

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</DIV>



<P align="center" style="font-size: 10pt">II-1
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

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<DIV align="left"><A NAME="003"></A></DIV>

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



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, as amended,
the Registrant certifies that it has reasonable grounds to believe that it
meets all of the requirements for filing on Form&nbsp;S&#150;8, and has duly caused this
Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in Foothill Ranch, State of California on this 9th day of
April, 2004.


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top">&nbsp;</TD>
    <TD colspan="3"><B>Onyx Acceptance Corporation</B><BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000">/s/ John W. Hall
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2">JOHN W. HALL&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2">President, Chief Executive Officer and
Director&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

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



<P align="left" style="font-size: 10pt"><B>KNOW ALL PERSONS BY THESE PRESENTS:</B>




<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;That the undersigned officers and directors of Onyx Acceptance
Corporation, a Delaware corporation, do hereby constitute and appoint John W.
Hall, President, Chief Executive Officer and Director, and Don P. Duffy,
Executive Vice President, Chief Financial Officer and Director, and each of
them, the lawful attorneys-in-fact and agents with full power and authority to
do any and all acts and things and to execute any and all instruments which
said attorneys and agents, and any one of them, determine may be necessary or
advisable or required to enable said corporation to comply with the Securities
Act of 1933, as amended, and any rules or regulations or requirements of the
Securities and Exchange Commission in connection with this Registration
Statement. Without limiting the generality of the foregoing power and
authority, the powers granted include the power and authority to sign the names
of the undersigned officers and directors in the capacities indicated below to
this Registration Statement, to any and all amendments, both pre-effective and
post-effective, and supplements to this Registration Statement, and to any and
all instruments or documents filed as part of or in conjunction with this
Registration Statement or amendments or supplements thereof, and each of the
undersigned hereby ratifies and confirms that all said attorneys and agents, or
any one of them, shall do or cause to be done by virtue hereof. This Power of
Attorney may be signed in several counterparts.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>IN WITNESS WHEREOF, </B>each of the undersigned has executed this Power of
Attorney as of the date indicated.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, as amended,
this Registration Statement has been signed below by the following persons in
the capacities and on the dates indicated.

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="85%">
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<TR valign="bottom">
    <TD width="22%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="25%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B>Signature</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Title</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Date</B><HR size="1" noshade></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" nowrap valign="top">/s/ John W. Hall<BR>
<HR size="1" noshade>
John W. Hall</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
President, Chief Executive Officer and Director<BR>
(Principal Executive Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April&nbsp;9,&nbsp;2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s. Don P. Duffy<BR>
<HR size="1" noshade>
Don P. Duffy</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Executive Vice President, Chief Financial<BR>
Officer and Director (Principal Financial and<BR>
Accounting Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 9, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Thomas C. Stickel<BR>
<HR size="1" noshade>
Thomas C. Stickel</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Chairman of the Board and Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 9, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ G. Bradford Jones<BR>
<HR size="1" noshade>
G. Bradford Jones</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 9, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ C. Thomas Meyers<BR>
<HR size="1" noshade>
C. Thomas Meyers</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">April 9, 2004</TD>
</TR>

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</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">II-2
</DIV>

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


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    <TD width="5%">&nbsp;</TD>
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    <TD width="92%">&nbsp;</TD>
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<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B>Exhibit</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>&nbsp;</B></TD>
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<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B>Number</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Exhibit</B><HR size="1" noshade></TD>
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    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;5.1
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    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion and consent of Pillsbury Winthrop LLP.</TD>
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<TD>&nbsp;
</TD>
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    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Grant Thornton LLP, Independent Accountants.</TD>
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<TD>&nbsp;
</TD>
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    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of PricewaterhouseCoopers LLP, Independent Accountants.</TD>
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<TD>&nbsp;
</TD>
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    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Pillsbury Winthrop LLP is contained in Exhibit&nbsp;5.1.</TD>
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<TD>&nbsp;
</TD>
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    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney. Reference is made to page II-2 of this Registration Statement.</TD>
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[{"type": "S-8", "sequence": "1", "filename": "a98090sv8.htm", "description": "FORM S-8", "secsgml_size_bytes": 25059}]
{"company-data": {"conformed-name": "ONYX ACCEPTANCE CORP", "cik": "0001006614", "assigned-sic": "6141", "irs-number": "330577635", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-114439", "film-number": "04731059"}, "business-address": {"street1": "27051 TOWNE CENTRE DRIVE", "city": "FOOTHILL RANCH", "state": "CA", "zip": "92610", "phone": "9494653500"}, "mail-address": {"street1": "27051 TOWNE CENTRE DRIVE", "city": "FOOTHILL RANCH", "state": "CA", "zip": "92610"}}
Form S-8
Table of Contents
As filed with the Securities and Exchange Commission on April 13, 2004
Registration No. 333-____________
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S–8
REGISTRATION STATEMENT
Under
The Securities Act of 1933
ONYX ACCEPTANCE CORPORATION
(Exact name of registrant as specified in its charter)
Delaware
(State or other jurisdiction
of incorporation or organization)
33-0577635
(I.R.S. Employer Identification No.)
27051 Towne Centre Drive, Suite 100
Foothill Ranch, CA 92610
(Address of principal executive offices) (Zip Code)
ONYX ACCEPTANCE CORPORATION
1996 STOCK OPTION/STOCK ISSUANCE PLAN
(Full title of the Plan(s))
MICHAEL A. KRAHELSKI
Senior Vice President, Secretary and General Counsel
Onyx Acceptance Corporation
27051 Towne Centre Drive, Suite 100
Foothill Ranch, CA 92610
(Name and address of agent for service)
(949) 465-3900
(Telephone Number, including area code, of agent for service)
CALCULATION OF REGISTRATION FEE
Proposed Maximum
Proposed Maximum
Amount of
Amount to be
Offering Price
Aggregate
Registration
Title of Securities to be Registered
Registered(1)
Per Share(2)
Offering Price(2)
Fee(3)
Common Stock, $0.01 par value
154,247 shares
$
11.09
$
1,710,599.23
$
216.74
(1)
Calculated pursuant to General Instruction E to Form S-8. Pursuant to Rule 416, this Registration Statement shall also cover any additional shares of
Common Stock which become issuable under the Onyx Acceptance Corporation 1996 Stock Option/Stock Issuance Plan, as amended, by reason of any stock
dividend, stock split, recapitalization or other similar transaction effected without the Registrant's receipt of consideration, which results in an
increase in the number of outstanding shares of Registrant's Common Stock.
(2)
Calculated solely for purposes of this offering under Rule 457(h) of the Securities Act of 1933, as amended, on the basis of the average of the high
and low selling price per share of the Registrant's Common Stock on April 8, 2004, as reported by the Nasdaq National Market.
(3)
Registration fee computed pursuant to
Rule 457(h)(1).
The Registration Statement shall become effective upon filing in accordance with Rule 462 under the Securities Act of 1933, as amended.
TABLE OF CONTENTS
INFORMATION REQUIRED PURSUANT
TO GENERAL INSTRUCTION E TO FORM S-8
PART II
Item 3. Incorporation of Documents by Reference
SIGNATURES
EXHIBIT INDEX
EXHIBIT 5.1
EXHIBIT 23.1
EXHIBIT 23.2
Table of Contents
INFORMATION REQUIRED PURSUANT
TO GENERAL INSTRUCTION E TO FORM S-8
General Instruction E Information
This Registration Statement is being filed for the purpose of increasing
the number of securities of the same class as other securities for which a
Registration Statement of the Registrant on Form S-8 relating to the same
employee benefit plan is effective.
Registrant's Form S-8 Registration Statement filed with the Securities and
Exchange Commission on July 3, 2002 (File No. 333-91964) is hereby incorporated
by reference.
PART II
Information Required in the Registration Statement
Item 3. Incorporation of Documents by Reference
The Registrant hereby incorporates by reference into this Registration
Statement the following documents previously filed with the Securities and
Exchange Commission (the "Commission"):
(a)
The Registrant's Annual Report on Form 10–K for the fiscal year
ended December 31, 2003, filed with the Commission on March 30, 2004;
(b)
The Registrant's Current Report on Form 8-K, filed with the
Commission on January 14, 2004;
(c)
The Registrant's Current Report on Form 8-K, filed with the
Commission on February 13, 2004; and
(d)
The description of Registrant's Capital Stock contained in
Registrant's Registration Statement on Form 8–A (No. 000-28050) filed
with the Commission on May 5, 1996 and amended on July 9, 1997,
pursuant to Section 12(b) of the Securities Exchange Act of 1934, as
amended (the "1934 Act"), including any amendment or report filed for
the purpose of updating such description.
All reports and definitive proxy or information statements filed pursuant
to Section 13(a), 13(c), 14 or 15(d) of the 1934 Act 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
de-registers all securities then remaining unsold, shall be deemed to be
incorporated by reference into this Registration Statement and to be a part
hereof from the date of filing of such documents. Any statement contained in a
document incorporated or deemed to be incorporated by reference herein shall be
deemed to be modified or superseded for purposes of this Registration Statement
to the extent that a statement contained herein or in any subsequently filed
document which also is deemed to be incorporated by reference herein modifies
or supersedes such statement. Any such statement so modified or superseded
shall not be deemed, except as so modified or superseded, to constitute a part
of this Registration Statement.
Item 8. Exhibits
Exhibit
Number
Exhibit
5.1
Opinion and consent of Pillsbury Winthrop LLP.
23.1
Consent of Grant Thornton LLP, Independent Accountants.
23.2
Consent of PricewaterhouseCoopers LLP, Independent Accountants.
23.3
Consent of Pillsbury Winthrop LLP is contained in Exhibit 5.1.
24.1
Power of Attorney. Reference is made to page II-2 of this Registration Statement.
II-1
Table of Contents
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, as amended,
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 Foothill Ranch, State of California on this 9th day of
April, 2004.
Onyx Acceptance Corporation
By:
/s/ John W. Hall
JOHN W. HALL
President, Chief Executive Officer and
Director
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS:
That the undersigned officers and directors of Onyx Acceptance
Corporation, a Delaware corporation, do hereby constitute and appoint John W.
Hall, President, Chief Executive Officer and Director, and Don P. Duffy,
Executive Vice President, Chief Financial Officer and Director, and each of
them, the lawful attorneys-in-fact and agents with full power and authority to
do any and all acts and things and to execute any and all instruments which
said attorneys and agents, and any one of them, determine may be necessary or
advisable or required to enable said corporation to comply with the Securities
Act of 1933, as amended, and any rules or regulations or requirements of the
Securities and Exchange Commission in connection with this Registration
Statement. Without limiting the generality of the foregoing power and
authority, the powers granted include the power and authority to sign the names
of the undersigned officers and directors in the capacities indicated below to
this Registration Statement, to any and all amendments, both pre-effective and
post-effective, and supplements to this Registration Statement, and to any and
all instruments or documents filed as part of or in conjunction with this
Registration Statement or amendments or supplements thereof, and each of the
undersigned hereby ratifies and confirms that all said attorneys and agents, or
any one of them, shall do or cause to be done by virtue hereof. This Power of
Attorney may be signed in several counterparts.
IN WITNESS WHEREOF,
each of the undersigned has executed this Power of
Attorney as of the date indicated.
Pursuant to the requirements of the Securities Act of 1933, as amended,
this Registration Statement has been signed below by the following persons in
the capacities and on the dates indicated.
Signature
Title
Date
/s/ John W. Hall
John W. Hall
President, Chief Executive Officer and Director
(Principal Executive Officer)
April 9, 2004
/s. Don P. Duffy
Don P. Duffy
Executive Vice President, Chief Financial
Officer and Director (Principal Financial and
Accounting Officer)
April 9, 2004
/s/ Thomas C. Stickel
Thomas C. Stickel
Chairman of the Board and Director
April 9, 2004
/s/ G. Bradford Jones
G. Bradford Jones
Director
April 9, 2004
/s/ C. Thomas Meyers
C. Thomas Meyers
Director
April 9, 2004
II-2
Table of Contents
EXHIBIT INDEX
Exhibit
Number
Exhibit
5.1
Opinion and consent of Pillsbury Winthrop LLP.
23.1
Consent of Grant Thornton LLP, Independent Accountants.
23.2
Consent of PricewaterhouseCoopers LLP, Independent Accountants.
23.3
Consent of Pillsbury Winthrop LLP is contained in Exhibit 5.1.
24.1
Power of Attorney. Reference is made to page II-2 of this Registration Statement.