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<TITLE>Form S-8</TITLE>
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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>As filed with the Securities and Exchange Commission on June 10, 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>UNITED STATES<BR>SECURITIES AND EXCHANGE COMMISSION<BR>Washington, D.C. 20549 </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>FORM S-8</FONT></H1>
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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>REGISTRATION STATEMENT<BR>UNDER<BR>
THE SECURITIES ACT OF 1933<BR>_________________</FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=4>GARMIN LTD.</FONT></H1>
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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Exact name of registrant as specified in its charter) </FONT></P>




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            <p style='margin-left:.1in;text-indent:-.1in;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font size=2>Cayman Islands</font></b></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>(State or other jurisdiction</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>of incorporation or organization)</font></p> </td>
        <td width="363" valign=top style='padding:0in .05in 0in .05in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font size=2>98-0229227</font></b></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>(I.R.S. Employer<BR> Identification No.)</font></p> </td> </tr>
    <tr >
        <td width="437" valign=top style='padding:0in .05in 0in .05in'>
            <p style='margin-left:.1in;text-indent:-.1in;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font size=2><BR>5</font><sup><font size=2>th</font></sup><font size=2> Floor, Harbour Place, P.O. Box 30464 SMB,</font></b></p>
<p style='margin-left:.1in;text-indent:-.1in;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font size=2>103 South Church Street</font></b></p>
<p style='margin-left:.1in;text-indent:-.1in;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font size=2>George Town, Grand Cayman, Cayman Islands</font></b></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>(Address of principal executive offices)</font></p> </td>
        <td width="363" valign=top style='padding:0in .05in 0in .05in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font SIZE=2><BR><BR><B>N/A</B></font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><font size=2>(Zip Code)</font></p> </td> </tr></table>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Garmin Ltd. 2005 Equity Incentive Plan</B><BR>(Full title of the plan)<BR>_________________ </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Andrew R. Etkind, Esq.<BR>c/o Garmin
International, Inc.<BR>1200 East 151st Street<BR>Olathe, Kansas 66062</B><BR>(Name and address of agent for service) </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>(913) 397-8200</B><BR>(Telephone number,
including area code, of agent for service)<BR>_________________ </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Copy to:<BR><B>John A. Granda, Esq.<BR>Stinson Morrison
Hecker LLP<BR>1201 Walnut Street<BR>Kansas City, Missouri 64106<BR>(816) 842-8600<BR>________________________</B> </FONT></P>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CALCULATION OF REGISTRATION FEE </FONT></H1>

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     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1>Title of securities to be registered</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1>Amount to be<BR>
registered</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1>Proposed maximum<BR>
offering price per<BR>
share</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1>Proposed maximum<BR>
aggregate offering price</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1>Amount of<BR>
registration<BR>
fee</FONT><HR WIDTH=100% SIZE=1 COLOR=BLACK NOSHADE></TH></TR>
<TR VALIGN=Bottom>
     <TD WIDTH=46% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Common Shares, par value $0.01 per share(1)(2)</FONT></TD>
     <TD WIDTH=1% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=2% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=1% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD WIDTH=8% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>5,000,000</FONT></TD>
        <TD WIDTH=3% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=1% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD><TD WIDTH=9% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$ 42.81(3)</FONT></TD>
        <TD WIDTH=2% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
     <TD WIDTH=1% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD WIDTH=11% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$214,025,000</FONT></TD>
        <TD WIDTH=3% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=1% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD WIDTH=9% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$25,190.74</FONT></TD>
        <TD WIDTH=2% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
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     <TD COLSPAN=15><HR NOSHADE COLOR=#000000 SIZE=1></TD></TR>
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                    <TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
                    <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>(1) </FONT></TD>
                    <TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>
                    This Registration Statement also relates to such additional and indeterminable
                    number of Garmin Ltd. common shares, par value $0.01 per share (&#147;Common
                    Shares&#148;), as may become issuable due to adjustments for changes resulting
                    from stock dividends, stock splits, recapitalizations, mergers, reorganizations,
                    combinations or exchanges or other similar events. </FONT></TD>
                    </TR>
                    </TABLE>
                    <BR>

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                    <TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
                    <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(2) </FONT></TD>
                    <TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    This Registration Statement also relates to rights to purchase Common Shares of
                    the Registrant which are attached to all Common Shares issued, pursuant to the
                    terms of the Registrant&#146;s Shareholder Rights Agreement dated as of October
                    15, 2001. Until the occurrence of certain prescribed events, the rights are not
                    exercisable, are evidenced by the certificate for the Common Shares and will be
                    transferred with and only with such Common Shares. Because no separate
                    consideration is paid for the rights, the registration fee therefore is included
                    in the fee for Common Shares. </FONT></TD>
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                    <BR>

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                    <TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
                    <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(3) </FONT></TD>
                    <TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
                    Estimated solely for the purpose of calculating the registration fee pursuant to
                    Rule 457(h) under the Securities Act, whereby the per share price was determined
                    by reference to the average of the high and low price of the Common Shares
                    reported on the Nasdaq National Market on June 7, 2005. </FONT></TD>
                    </TR>
                    </TABLE>

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     <P ALIGN=CENTER>_________________ </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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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 1. Plan Information </FONT></H1>

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

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In
accordance with the instructional note to Part I of Form S-8, the information specified in
Part I of Form S-8 has been omitted from this Registration Statement. </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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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 3. Incorporation of
Documents by Reference. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
following documents, which have been filed by the Registrant with the Securities and
Exchange Commission (the &#147;SEC&#148;) pursuant to the Securities Exchange Act of 1934,
as amended (the &#147;Exchange Act&#148;), are incorporated by reference by the Registrant
into this Registration Statement on Form S-8: </FONT></P>

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          <TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>1. </FONT></TD>
          <TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          The Registrant&#146;s Annual Report on Form 10-K for the fiscal year ended
          December 25, 2004; </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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          <TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2. </FONT></TD>
          <TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          The Registrant&#146;s Quarterly Report on Form 10-Q for the quarterly period
          ended March 26, 2005; </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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          <TR VALIGN=TOP>
          <TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>3. </FONT></TD>
          <TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          The Registrant&#146;s Current Report on Form 8-K filed on June 7, 2005; </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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          <TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4. </FONT></TD>
          <TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          The description of the Registrant&#146;s Common Shares, $0.01 par value, set
          forth in the Registrant&#146;s Registration Statement on Form 8-A (Registration
          No. 0-31983) filed on November 17, 2000, including any amendment or report filed
          for the purpose of updating such description; and </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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          <TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>5. </FONT></TD>
          <TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          The description of the Registrant&#146;s preferred stock purchase rights
          contained in the Registrant&#146;s Current Report on Form 8-A (Registration No.
          0-31983) filed on June 10, 2005, including any amendment or report filed for the
          purpose of updating such description. </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and
15(d) of the Exchange Act, prior to the filing of a post-effective amendment which
indicates that all securities offered hereunder have been sold or which deregisters all of
the securities offered then remaining unsold shall be deemed to be incorporated herein by
reference and to be a part hereof from the date of filing of such documents. Any statement
contained herein or in a document incorporated or deemed to be incorporated by reference
herein will be deemed to be modified or superseded for purposes of this Registration
Statement to the extent that a statement contained herein or in any other subsequently
filed document that is or is deemed to be incorporated by reference herein modifies or
supersedes such previous statement. Any such statement so modified or superseded will not
be deemed to constitute a part of this Registration Statement, except as modified or
superseded. </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 information contained in documents described above is not incorporated herein by
reference: (i)&nbsp;information furnished under and exhibits relating to Items 7.01 and
2.02 of the Registrant&#146;s Current Reports on Form 8-K, (ii)&nbsp;certifications
accompanying or furnished in any such documents pursuant to Title 18, Section 1350 of the
United States Code and (iii) any other information in such documents which is not deemed
to be filed with the SEC under Section 18 of the Securities Exchange Act of 1934, as
amended, or otherwise subject to the liabilities of that section (except the information
in Part I of the Registrant&#146;s Quarterly Reports on Form 10-Q). </FONT></P>


<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2><BR><BR><BR>II-1</font></p>


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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 4. Description of
Securities </FONT></H1>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable</FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 5. Interests of
Named Experts and Counsel </FONT></H1>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable</FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 6. Indemnification
of Directors and Officers </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
following summary is qualified in its entirety by reference to the complete text of the
statute referred to below and our Articles of Association. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cayman
Islands law does not limit the extent to which a company&#146;s articles of association
may provide for indemnification of officers and directors, except to the extent any such
provision may be held by the Cayman Islands courts to be contrary to public policy, such
as to provide indemnification against civil fraud or the consequences of committing a
crime. Article 152 of our Articles of Association provides for indemnification, to the
fullest extent permitted by law, of officers and directors for expenses, judgments, fines
and amounts paid in settlement actually and reasonably incurred in their capacities as
such, and advancement of expenses of defending any such action, suit or proceeding. </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 7. Exemption from
Registration Claimed </FONT></H1>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable</FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 8. Exhibits. </FONT></H1>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit<BR><U>Number</U>&nbsp;&nbsp;&nbsp;&nbsp;<U>Description</U> </FONT></H1>



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     <TH COLSPAN=2><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH>
     <TH COLSPAN=2><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH></TR>
<TR VALIGN=Top>
     <TD WIDTH=3% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.1</FONT></TD>
        <TD WIDTH=3% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=75% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Garmin Ltd. 2005 Equity Incentive Plan (Previously filed as Exhibit 10.1 to our Current Report on Form 8-K filed on June 7, 2005)</FONT></TD>
     <TD WIDTH=19% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.2</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Memorandum of Association of Garmin Ltd. (Previously filed as Exhibit 3.1 to our Quarterly Report on Form 10-Q filed on August 13, 2003)</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.3</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Articles of Association of Garmin Ltd. (as amended) (Previously filed as Exhibit 3.1 to our Quarterly Report on Form 10-Q filed on August 13, 2003)</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.4</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Form of Common Share Certificate (Previously filed as Exhibit 4.1 to the Company's Registration Statement on Form S-1 filed November 15, 2000 (Commission File No. 333-45514))</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.5</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Rights Agreement, dated October 25, 2001, between the Company and UMB Bank, N.A., as Rights Agent (Previously filed as an Exhibit to the Company's Current Report on Form 8-K filed on October 26, 2001)</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>5.1</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Opinion of Maples and Calder</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>5.2</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Opinion of Stinson Morrison Hecker LLP</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>23.1</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of Ernst &amp; Young LLP</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>23.2</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of Maples and Calder (included in opinion filed as Exhibit 5.1)</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>23.3</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of Stinson Morrison Hecker LLP (included in opinion filed as Exhibit 5.2)</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>24.1</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Powers of Attorney (included in signature page to Registration Statement)</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
</TABLE>



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


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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 9. Undertakings. </FONT></H1>

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

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               <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
                    <TR VALIGN=TOP>
                    <TD ALIGN=RIGHT WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(1) </FONT></TD>
                    <TD ALIGN=LEFT WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                    To file, during any period in which offers or sales are being made, a
                    post-effective amendment to this Registration Statement: </FONT></TD>
                    </TR>
                    </TABLE>
                    <BR>

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          <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
               <TR VALIGN=TOP>
               <TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
               <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(i) </FONT></TD>
               <TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
               To include any prospectus required by section 10(a)(3) of the Securities Act of
               1933; </FONT></TD>
               </TR>
               </TABLE>
               <BR>

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          <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
               <TR VALIGN=TOP>
               <TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
               <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(ii) </FONT></TD>
               <TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
               To reflect in the prospectus any facts or events arising after the effective
               date of the Registration Statement (or the most recent post-effective amendment
               thereof) which, individually or in the aggregate, represent a fundamental change
               in the information set forth in the Registration Statement; </FONT></TD>
               </TR>
               </TABLE>
               <BR>

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          <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
               <TR VALIGN=TOP>
               <TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
               <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(iii) </FONT></TD>
               <TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
               To include any material information with respect to the plan of distribution not
               previously disclosed in the Registration Statement or any material change to
               such information in the Registration Statement; </FONT></TD>
               </TR>
               </TABLE>
               <BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=10%>&nbsp;</TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
<I>Provided,
however,</I> that paragraphs (i) and (ii) do not apply if the information required to be
included in a post-effective amendment by those paragraphs is contained in periodic
reports filed with or furnished to the Commission by the Registrant pursuant to Section 13
or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference
in this Registration Statement. </FONT></TD>
</TR>
</TABLE>
<BR>

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               <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
                    <TR VALIGN=TOP>
                    <TD ALIGN=RIGHT WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(2) </FONT></TD>
                    <TD ALIGN=LEFT WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                    That, for the purpose of determining any liability under the Securities Act of
                    1933, each such post-effective amendment shall be deemed to be a new
                    registration statement relating to the securities offered therein, and the
                    offering of such securities at that time shall be deemed to be the initial bona
                    fide offering thereof. </FONT></TD>
                    </TR>
                    </TABLE>
                    <BR>

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               <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
                    <TR VALIGN=TOP>
                    <TD ALIGN=RIGHT WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(3) </FONT></TD>
                    <TD ALIGN=LEFT WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                    To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the
                    offering. </FONT></TD>
                    </TR>
                    </TABLE>
                    <BR>

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          <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
               <TR VALIGN=TOP>
               <TD ALIGN=RIGHT WIDTH=10%></TD>
               <TD WIDTH=90%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
               The undersigned Registrant hereby undertakes that, for purposes of determining
               any liability under the Securities act of 1933, each filing of the
               registrant&#146;s annual report pursuant to section 13(a) or section 15(d) of
               the Securities Exchange Act of 1934 (and where applicable, each filing of an
               employee benefit plan&#146;s annual report pursuant to section 15(d) of the
               Securities Exchange Act of 1934) that is incorporated by reference in this
               Registration Statement shall be deemed to be a new registration statement
               relating to the securities offered therein, and the offering of such securities
               at that time shall be deemed to be the initial bona fide offering thereof. </FONT></P></TD>
               </TR>
               </TABLE>
               <BR>

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          <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
               <TR VALIGN=TOP>
               <TD ALIGN=RIGHT WIDTH=10%></TD>
               <TD WIDTH=90%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&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 Securities and Exchange 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></TD>
               </TR>
               </TABLE>
               <BR>


<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2><BR><BR><BR>II-3</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 of the requirements for filing on Form S-8
and has duly caused this registration statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of Olathe, State of Kansas, on June
10, 2005. </FONT></P>



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<TR VALIGN="BOTTOM">
     <TD WIDTH="70%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="3">GARMIN LTD.<BR><BR><BR><BR></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD WIDTH="70%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">/s/ Min H. Kao<BR>
-----------------------------------------<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Min H. Kao<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chief Executive Officer</FONT></TD></TR>
</TABLE>


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

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW
ALL MEN BY THESE PRESENTS, that we, the undersigned directors of Garmin Ltd., hereby
severally constitute Min H. Kao, Kevin Rauckman and Andrew R. Etkind, and each of them
singly, our true and lawful attorneys-in-fact and agents, with full power of substitution
and resubstitution, for him and in his name, place, and stead, in any and all
capabilities, to sign any and all post-effective amendments to this registration
statement, and to file the same with all exhibits thereto, and other documents in
connection therewith, with the Securities and Exchange Commission, granting unto said
attorneys-in-fact and agents, and each of them, full power and authority to do and perform
each and every act and thing requisite or necessary to be done in and about the premises,
as fully to all intents and purposes as he might or could do in person, hereby ratifying
and confirming all that said attorneys-in-fact and agents, or any of them, or their or his
substitute, may lawfully do or cause to be done by virtue hereof. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this registration statement has been
signed by the following persons in the capacities and on the dates indicated:</FONT></P>


<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
<TR VALIGN=Bottom>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Signatures</U></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Title</U></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Date</U></FONT></TH></TR>
<TR VALIGN=Bottom>
     <TD WIDTH=30% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/&nbsp;Min H. Kao</U></FONT></TD>
     <TD WIDTH=50% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>&nbsp;Chairman, Chief Executive Officer and Director</FONT></TD>
     <TD WIDTH=20% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Min H. Kao</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Principal Executive Officer)</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>June 10, 2005</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD WIDTH=30% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/&nbsp;Kevin Rauckman</U></FONT></TD>
     <TD WIDTH=50% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>&nbsp;Chief Financial Officer and Treasurer</FONT></TD>
     <TD WIDTH=20% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Kevin Rauckman</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Principal Financial Officer and Principal Accounting Officer)</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>June 10, 2005</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/&nbsp;Gene M. Betts</U><BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Gene M. Betts</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>Director</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>June 10, 2005</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/&nbsp;Donald H. Eller</U><BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Donald H. Eller</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>Director</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>June 10, 2005</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/&nbsp;Charles W. Peffer</U><BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Charles W. Peffer</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>Director</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>June 10, 2005</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/&nbsp;Thomas A. McDonnell</U><BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Thomas A. McDonnell</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>Director</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>June 10, 2005</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><U>/s/&nbsp;Clifton A.Pemble</U><BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Clifton A. Pemble</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>Director</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>June 10, 2005</FONT></TD></TR>
</TABLE>


<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2><BR><BR><BR>II-4</font></p>

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<H1 ALIGN=LEFT><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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Exhibit Index</U> </FONT></H1>


<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=600>
<TR VALIGN=Bottom>
     <TH COLSPAN=2><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH>
     <TH COLSPAN=2><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH></TR>
<TR VALIGN=Top>
     <TD WIDTH=3% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.1</FONT></TD>
        <TD WIDTH=3% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=92% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Garmin Ltd. 2005 Equity Incentive Plan (Previously filed as Exhibit 10.1 to our Current Report on Form 8-K filed on June 7, 2005)</FONT></TD>
     <TD WIDTH=2% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.2</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Memorandum of Association of Garmin Ltd. (Previously filed as Exhibit 3.1 to our Quarterly Report on Form 10-Q filed on August 13, 2003)</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.3</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Articles of Association of Garmin Ltd. (as amended) (Previously filed as Exhibit 3.1 to our Quarterly Report on Form 10-Q filed on August 13, 2003)</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.4</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Form of Common Share Certificate (Previously filed as Exhibit 4.1 to the Company's Registration Statement on Form S-1 filed November 15, 2000 (Commission File No. 333-45514))</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.5</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Rights Agreement, dated October 25, 2001, between the Company and UMB Bank, N.A., as Rights Agent (Previously filed as an Exhibit to the Company's Current Report on Form 8-K filed on October 26, 2001)</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>5.1</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Opinion of Maples and Calder</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>5.2</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Opinion of Stinson Morrison Hecker LLP</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>23.1</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of Ernst &amp; Young LLP</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>23.2</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of Maples and Calder (included in opinion filed as Exhibit 5.1)</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Top>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>23.3</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>Consent of Stinson Morrison Hecker LLP (included in opinion filed as Exhibit 5.2)</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>24.1</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Powers of Attorney (included in signature page to Registration Statement)</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
</TABLE>


<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2><BR><BR><BR><BR><BR><BR><BR>II-5</font></p>
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{"company-data": {"conformed-name": "GARMIN LTD", "cik": "0001121788", "assigned-sic": "3812", "irs-number": "980229227", "fiscal-year-end": "1230"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-125717", "film-number": "05890216"}, "business-address": {"street1": "PO BOX 309 UGLAND HOUSE", "street2": "SOUTH CHURCH ST GEORGETOWN", "city": "GRAND CAYMAN", "phone": "9133978200"}, "mail-address": {"street1": "C/O GARMIN INTERNATIONAL INC", "street2": "1200 E 151ST STREET", "city": "OLATHE", "state": "KS", "zip": "66062"}}
Form S-8
As filed with the Securities and Exchange Commission on June 10, 2005
Registration No. 333-_______________
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
_________________
GARMIN LTD.
(Exact name of registrant as specified in its charter)
Cayman Islands
(State or other jurisdiction
of incorporation or organization)
98-0229227
(I.R.S. Employer
Identification No.)
5
th
Floor, Harbour Place, P.O. Box 30464 SMB,
103 South Church Street
George Town, Grand Cayman, Cayman Islands
(Address of principal executive offices)
N/A
(Zip Code)
Garmin Ltd. 2005 Equity Incentive Plan
(Full title of the plan)
_________________
Andrew R. Etkind, Esq.
c/o Garmin
International, Inc.
1200 East 151st Street
Olathe, Kansas 66062
(Name and address of agent for service)
(913) 397-8200
(Telephone number,
including area code, of agent for service)
_________________
Copy to:
John A. Granda, Esq.
Stinson Morrison
Hecker LLP
1201 Walnut Street
Kansas City, Missouri 64106
(816) 842-8600
________________________
CALCULATION OF REGISTRATION FEE
Title of securities to be registered
Amount to be
registered
Proposed maximum
offering price per
share
Proposed maximum
aggregate offering price
Amount of
registration
fee
Common Shares, par value $0.01 per share(1)(2)
5,000,000
$ 42.81(3)
$214,025,000
$25,190.74
(1)
This Registration Statement also relates to such additional and indeterminable
                    number of Garmin Ltd. common shares, par value $0.01 per share ("Common
                    Shares"), as may become issuable due to adjustments for changes resulting
                    from stock dividends, stock splits, recapitalizations, mergers, reorganizations,
                    combinations or exchanges or other similar events.
(2)
This Registration Statement also relates to rights to purchase Common Shares of
                    the Registrant which are attached to all Common Shares issued, pursuant to the
                    terms of the Registrant's Shareholder Rights Agreement dated as of October
                    15, 2001. Until the occurrence of certain prescribed events, the rights are not
                    exercisable, are evidenced by the certificate for the Common Shares and will be
                    transferred with and only with such Common Shares. Because no separate
                    consideration is paid for the rights, the registration fee therefore is included
                    in the fee for Common Shares.
(3)
Estimated solely for the purpose of calculating the registration fee pursuant to
                    Rule 457(h) under the Securities Act, whereby the per share price was determined
                    by reference to the average of the high and low price of the Common Shares
                    reported on the Nasdaq National Market on June 7, 2005.
_________________
PART I
Information Required
in the Section 10(a) Prospectus
Item 1. Plan Information
Item 2. Registrant
Information and Employee Plan Annual Information
In
accordance with the instructional note to Part I of Form S-8, the information specified in
Part I of Form S-8 has been omitted from this Registration Statement.
PART II
Information Required
in the Registration Statement
Item 3. Incorporation of
Documents by Reference.
The
following documents, which have been filed by the Registrant with the Securities and
Exchange Commission (the "SEC") pursuant to the Securities Exchange Act of 1934,
as amended (the "Exchange Act"), are incorporated by reference by the Registrant
into this Registration Statement on Form S-8:
1.
The Registrant's Annual Report on Form 10-K for the fiscal year ended
          December 25, 2004;
2.
The Registrant's Quarterly Report on Form 10-Q for the quarterly period
          ended March 26, 2005;
3.
The Registrant's Current Report on Form 8-K filed on June 7, 2005;
4.
The description of the Registrant's Common Shares, $0.01 par value, set
          forth in the Registrant's Registration Statement on Form 8-A (Registration
          No. 0-31983) filed on November 17, 2000, including any amendment or report filed
          for the purpose of updating such description; and
5.
The description of the Registrant's preferred stock purchase rights
          contained in the Registrant's Current Report on Form 8-A (Registration No.
          0-31983) filed on June 10, 2005, including any amendment or report filed for the
          purpose of updating such description.
All
documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and
15(d) of the Exchange Act, prior to the filing of a post-effective amendment which
indicates that all securities offered hereunder have been sold or which deregisters all of
the securities offered then remaining unsold shall be deemed to be incorporated herein by
reference and to be a part hereof from the date of filing of such documents. Any statement
contained herein or in a document incorporated or deemed to be incorporated by reference
herein will be deemed to be modified or superseded for purposes of this Registration
Statement to the extent that a statement contained herein or in any other subsequently
filed document that is or is deemed to be incorporated by reference herein modifies or
supersedes such previous statement. Any such statement so modified or superseded will not
be deemed to constitute a part of this Registration Statement, except as modified or
superseded.
The
following information contained in documents described above is not incorporated herein by
reference: (i) information furnished under and exhibits relating to Items 7.01 and
2.02 of the Registrant's Current Reports on Form 8-K, (ii) certifications
accompanying or furnished in any such documents pursuant to Title 18, Section 1350 of the
United States Code and (iii) any other information in such documents which is not deemed
to be filed with the SEC under Section 18 of the Securities Exchange Act of 1934, as
amended, or otherwise subject to the liabilities of that section (except the information
in Part I of the Registrant's Quarterly Reports on Form 10-Q).
II-1
Item 4. Description of
Securities
Not
applicable
Item 5. Interests of
Named Experts and Counsel
Not
applicable
Item 6. Indemnification
of Directors and Officers
The
following summary is qualified in its entirety by reference to the complete text of the
statute referred to below and our Articles of Association.
Cayman
Islands law does not limit the extent to which a company's articles of association
may provide for indemnification of officers and directors, except to the extent any such
provision may be held by the Cayman Islands courts to be contrary to public policy, such
as to provide indemnification against civil fraud or the consequences of committing a
crime. Article 152 of our Articles of Association provides for indemnification, to the
fullest extent permitted by law, of officers and directors for expenses, judgments, fines
and amounts paid in settlement actually and reasonably incurred in their capacities as
such, and advancement of expenses of defending any such action, suit or proceeding.
Item 7. Exemption from
Registration Claimed
Not
applicable
Item 8. Exhibits.
Exhibit
Number
Description
4.1
Garmin Ltd. 2005 Equity Incentive Plan (Previously filed as Exhibit 10.1 to our Current Report on Form 8-K filed on June 7, 2005)
4.2
Memorandum of Association of Garmin Ltd. (Previously filed as Exhibit 3.1 to our Quarterly Report on Form 10-Q filed on August 13, 2003)
4.3
Articles of Association of Garmin Ltd. (as amended) (Previously filed as Exhibit 3.1 to our Quarterly Report on Form 10-Q filed on August 13, 2003)
4.4
Form of Common Share Certificate (Previously filed as Exhibit 4.1 to the Company's Registration Statement on Form S-1 filed November 15, 2000 (Commission File No. 333-45514))
4.5
Rights Agreement, dated October 25, 2001, between the Company and UMB Bank, N.A., as Rights Agent (Previously filed as an Exhibit to the Company's Current Report on Form 8-K filed on October 26, 2001)
5.1
Opinion of Maples and Calder
5.2
Opinion of Stinson Morrison Hecker LLP
23.1
Consent of Ernst & Young LLP
23.2
Consent of Maples and Calder (included in opinion filed as Exhibit 5.1)
23.3
Consent of Stinson Morrison Hecker LLP (included in opinion filed as Exhibit 5.2)
24.1
Powers of Attorney (included in signature page to Registration Statement)
II-2
Item 9. Undertakings.
(a)    
          The undersigned registrant hereby undertakes:
(1)
To file, during any period in which offers or sales are being made, a
                    post-effective amendment to this Registration Statement:
(i)
To include any prospectus required by section 10(a)(3) of the Securities Act of
               1933;
(ii)
To reflect in the prospectus any facts or events arising after the effective
               date of the Registration Statement (or the most recent post-effective amendment
               thereof) which, individually or in the aggregate, represent a fundamental change
               in the information set forth in the Registration Statement;
(iii)
To include any material information with respect to the plan of distribution not
               previously disclosed in the Registration Statement or any material change to
               such information in the Registration Statement;
Provided,
however,
that paragraphs (i) and (ii) do not apply if the information required to be
included in a post-effective amendment by those paragraphs is contained in periodic
reports filed with or furnished to the Commission by the Registrant pursuant to Section 13
or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference
in this Registration Statement.
(2)
That, for the purpose of determining any liability under the Securities Act of
                    1933, each such post-effective amendment shall be deemed to be a new
                    registration statement relating to the securities offered therein, and the
                    offering of such securities at that time shall be deemed to be the initial bona
                    fide offering thereof.
(3)
To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the
                    offering.
(a)       
               The undersigned Registrant hereby undertakes that, for purposes of determining
               any liability under the Securities act of 1933, each filing of the
               registrant's annual report pursuant to section 13(a) or section 15(d) of
               the Securities Exchange Act of 1934 (and where applicable, each filing of an
               employee benefit plan's annual report pursuant to section 15(d) of the
               Securities Exchange Act of 1934) that is incorporated by reference in this
               Registration Statement shall be deemed to be a new registration statement
               relating to the securities offered therein, and the offering of such securities
               at that time shall be deemed to be the initial bona fide offering thereof.
(b)       
               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 Securities and Exchange 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.
II-3
SIGNATURES
Pursuant
to the requirements of the Securities Act of 1933, the Registrant certifies that it has
reasonable grounds to believe that it meets all of the requirements for filing on Form S-8
and has duly caused this registration statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of Olathe, State of Kansas, on June
10, 2005.
GARMIN LTD.
/s/ Min H. Kao
-----------------------------------------
Min H. Kao
Chief Executive Officer
POWER OF ATTORNEY
KNOW
ALL MEN BY THESE PRESENTS, that we, the undersigned directors of Garmin Ltd., hereby
severally constitute Min H. Kao, Kevin Rauckman and Andrew R. Etkind, and each of them
singly, our true and lawful attorneys-in-fact and agents, with full power of substitution
and resubstitution, for him and in his name, place, and stead, in any and all
capabilities, to sign any and all post-effective amendments to this registration
statement, and to file the same with all exhibits thereto, and other documents in
connection therewith, with the Securities and Exchange Commission, granting unto said
attorneys-in-fact and agents, and each of them, full power and authority to do and perform
each and every act and thing requisite or necessary to be done in and about the premises,
as fully to all intents and purposes as he might or could do in person, hereby ratifying
and confirming all that said attorneys-in-fact and agents, or any of them, or their or his
substitute, may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this registration statement has been
signed by the following persons in the capacities and on the dates indicated:
Signatures
Title
Date
/s/ Min H. Kao
Chairman, Chief Executive Officer and Director
Min H. Kao
(Principal Executive Officer)
June 10, 2005
/s/ Kevin Rauckman
Chief Financial Officer and Treasurer
Kevin Rauckman
(Principal Financial Officer and Principal Accounting Officer)
June 10, 2005
/s/ Gene M. Betts
Gene M. Betts
Director
June 10, 2005
/s/ Donald H. Eller
Donald H. Eller
Director
June 10, 2005
/s/ Charles W. Peffer
Charles W. Peffer
Director
June 10, 2005
/s/ Thomas A. McDonnell
Thomas A. McDonnell
Director
June 10, 2005
/s/ Clifton A.Pemble
Clifton A. Pemble
Director
June 10, 2005
II-4
Exhibit Index
4.1
Garmin Ltd. 2005 Equity Incentive Plan (Previously filed as Exhibit 10.1 to our Current Report on Form 8-K filed on June 7, 2005)
4.2
Memorandum of Association of Garmin Ltd. (Previously filed as Exhibit 3.1 to our Quarterly Report on Form 10-Q filed on August 13, 2003)
4.3
Articles of Association of Garmin Ltd. (as amended) (Previously filed as Exhibit 3.1 to our Quarterly Report on Form 10-Q filed on August 13, 2003)
4.4
Form of Common Share Certificate (Previously filed as Exhibit 4.1 to the Company's Registration Statement on Form S-1 filed November 15, 2000 (Commission File No. 333-45514))
4.5
Rights Agreement, dated October 25, 2001, between the Company and UMB Bank, N.A., as Rights Agent (Previously filed as an Exhibit to the Company's Current Report on Form 8-K filed on October 26, 2001)
5.1
Opinion of Maples and Calder
5.2
Opinion of Stinson Morrison Hecker LLP
23.1
Consent of Ernst & Young LLP
23.2
Consent of Maples and Calder (included in opinion filed as Exhibit 5.1)
23.3
Consent of Stinson Morrison Hecker LLP (included in opinion filed as Exhibit 5.2)
24.1
Powers of Attorney (included in signature page to Registration Statement)
II-5