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      <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 14pt; FONT-FAMILY: Times New Roman;"><strong>UNITED
        STATES</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 14pt; FONT-FAMILY: Times New Roman;"><strong>SECURITIES
        AND EXCHANGE COMMISSION</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman;"><strong>Washington,
        DC 20549</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Registration
        Statement on </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman;">Form
        S-8</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Under
        the
        Securities Act of 1933</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 24pt; FONT-FAMILY: Times New Roman;"><strong><u>CALYPSO
        WIRELESS INC.</u></strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(Exact
        name of Registrant as specified in its charter)</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><br>&#160;</div>
      <div align="left">
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                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><u>Delaware</u></font></div>
              </td>
              <td valign="top" width="50%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><u>13-5671924</u></font></div>
              </td>
            </tr>
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              <td valign="top" width="50%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">(State
                  of Incorporation)</font></div>
              </td>
              <td valign="top" width="50%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">(IRS
                  Employer Identification Number)</font></div>
              </td>
            </tr>

        </table>
      </div>
      <div><br></div>
      <div align="left">
        <table cellpadding="0" cellspacing="0" width="100%">

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              <td valign="top" width="50%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><u>2500
                  N.W. 79th Avenue, Doral, FL</u></font></div>
              </td>
              <td valign="top" width="50%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><u>33122</u></font></div>
              </td>
            </tr>
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              <td valign="top" width="50%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">(Address
                  of Principal Executive Offices)</font></div>
              </td>
              <td valign="top" width="50%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">(Zip
                  Code)</font></div>
              </td>
            </tr>

        </table>
      </div>
      <div><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><u>2007
        Employee Benefit Plan, as amended</u></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(Full
        title of the plan)</font></div>
      <div><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><u>Cristian
        Turrini, 2500 N.W. 79th Avenue, Doral, FL 33122 (305 477-8722</u></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(Name,
        address and telephone number of agent for service)</font></div>
      <div><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><u>Approximate
        Date of Commencement of Proposed Sales under the Plan:</u></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">As
        soon
        as practicable after this Registration Statement becomes effective</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Total
        Number of Pages: 4</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Exhibit
        Index begins on sequentially numbered page: 3</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Calculation
        of Registration Fee</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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        <table cellpadding="2" cellspacing="0" width="100%">

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              <td valign="middle" width="20%" style="BORDER-RIGHT: black 2px solid; BORDER-TOP: black 2px solid; BORDER-LEFT: black 2px solid; BORDER-BOTTOM: black 2px solid">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Title
                  of Securities to be Registered</font></div>
              </td>
              <td valign="middle" width="20%" style="BORDER-TOP: black 2px solid; BORDER-BOTTOM: black 2px solid">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Amount
                  to be Registered</font></div>
              </td>
              <td valign="middle" width="20%" style="BORDER-RIGHT: black 2px solid; BORDER-TOP: black 2px solid; BORDER-LEFT: black 2px solid; BORDER-BOTTOM: black 2px solid">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Proposed
                  Maximum Offering Price per Share</font></div>
              </td>
              <td valign="middle" width="20%" style="BORDER-TOP: black 2px solid; BORDER-BOTTOM: black 2px solid">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Proposed
                  Maximum Aggregate Offering Price</font></div>
              </td>
              <td valign="middle" width="20%" style="BORDER-RIGHT: black 2px solid; BORDER-TOP: black 2px solid; BORDER-LEFT: black 2px solid; BORDER-BOTTOM: black 2px solid">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Amount
                  of Registration Fee</font></div>
              </td>
            </tr>
            <tr>
              <td valign="middle" width="20%" style="BORDER-RIGHT: black 2px solid; BORDER-LEFT: black 2px solid; BORDER-BOTTOM: black 2px solid">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Common
                  Stock par value $.001</font></div>
              </td>
              <td valign="middle" width="20%" style="BORDER-BOTTOM: black 2px solid">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">1,800,000(1)</font></div>
              </td>
              <td valign="middle" width="20%" style="BORDER-RIGHT: black 2px solid; BORDER-LEFT: black 2px solid; BORDER-BOTTOM: black 2px solid">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">$0.17(2)</font></div>
              </td>
              <td valign="middle" width="20%" style="BORDER-BOTTOM: black 2px solid">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">$306,000</font></div>
              </td>
              <td valign="middle" width="20%" style="BORDER-RIGHT: black 2px solid; BORDER-LEFT: black 2px solid; BORDER-BOTTOM: black 2px solid">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">$9.39</font></div>
              </td>
            </tr>

        </table>
      </div>
      <div><br></div>
      <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(1)
        Securities being registered consist of common stock issuable to employees
        under
        the 2007 employee benefit plan. The plan qualifies as an employee benefit
        plan
        as defined under Rule 405 of Regulation C.</font></div>
      <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(2)
        Pursuant to Rule 457(c), the registration fee is calculated on the basis
        of the
        closing stock price of the Registrant's common stock on August 29,
        2007.</font></div>
      <div align="left">&#160;</div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>PART
        I</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">INFORMATION
        REQUIRED IN THE REGISTRATION STATEMENT</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">EXPLANATORY
        NOTE</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">This
        Registration Statement on Form S-8 relates to the issuance of 1,800,000 shares
        of common stock, issuable pursuant a Registrant's 2007 Employee Benefit Plan,
        as
        amended.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>ITEM
        1. PLAN INFORMATION</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
        documents containing the information specified in Part I, Items 1 and 2,
        will be
        delivered to each of the participants in accordance with Form S-8 and Rule
        428
        promulgated under the Securities Act of 1933.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>ITEM
        2. REGISTRANT INFORMATION AND COMPENSATION AGREEMENTS</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
        employees participating in the 2007 Employee Benefit Plan shall be provided
        a
        written statement notifying them that upon written or oral request they will
        be
        provided, without charge, (i) the documents incorporated by reference in
        Item 3
        of Part II of the registration statement, and (ii) other documents required
        to
        be delivered to consultants pursuant to Rule 428(b). The statement will inform
        the participants that these documents are incorporated by reference in the
        Section 10(a) prospectus directed in writing or orally to the Registrant's
        CEO
        at 2500 N.W. 79th Avenue, Doral, FL 33122 (305 477-8722.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>PART
        II</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">INFORMATION
        REQUIRED IN THE REGISTRATION STATEMENT</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>ITEM
        3. INCORPORATION OF DOCUMENTS BY REFERENCE.</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">By
        this
        reference, the following documents filed by the Registrant with the Securities
        and Exchange Commission (the "Commission") are incorporated into and made
        a part
        of this Registration Statement:</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">-
        Registrant's Quarterly Report on Form 10-QSB for the quarter ended June 30,
        2007, as filed with the Commission;</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">-&#160;Registrant's
        Quarterly Report on Form 10-QSB for the quarter ended March 31, 2007, as
        filed
        with the Commission;</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">-
        Registrant's Annual Report on Form 10-KSB for the fiscal year ended December
        31,
        2006, as filed with the Commission; and</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">-
        The
        description of the Registrant's Common Stock is set forth in exhibit 3(a)
        to the
        Registrant's Annual Report on Form 10-KSB for its year ended December 31,
        2006,
        as filed with the Commission.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">All
        documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and
        15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"),
        subsequent to the date of this Registration Statement and prior to the filing
        of
        a post-effective amendment to this Registration Statement which indicates
        that
        all securities offered hereby have been sold or which deregisters all securities
        remaining unsold, shall be deemed to be incorporated by reference in this
        Registration Statement and to be a part hereof from the date of filing of
        such
        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 other subsequently filed document which also is
        or 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.</font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>ITEM
        4. DESCRIPTION OF SECURITIES.</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
        Registrant's Common Stock, par value $0.001, 200,000,000 shares authorized,
        is
        registered under Section 12(g) of the Exchange Act. Reference is made to
        the
        Registrant's Annual Report on Form 10-KSB for its year ended December 31,
        1996,
        as filed with the Commission.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>ITEM
        5. INTERESTS OF NAMED EXPERTS AND COUNSEL</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
        validity of the common stock offered hereby will be passed upon for the
        Registrant by Donald G Richards, Attorney at Law.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>ITEM
        6. INDEMNIFICATION OF DIRECTORS AND OFFICERS</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
        Registrant's Certificate of Incorporation, provides: The Registrant shall,
        to
        the fullest extent legally permissible under the provisions of the General
        Corporation Law of State of Delaware, as the same may be amended and
        supplemented, indemnify and hold harmless any and all persons whom it shall
        power to indemnify under said provisions from and against all liabilities
        (including expenses) imposed upon or reasonably incurred by him or her in
        connection with any action, suit or other proceeding in which he or she may
        be
        involved or with which he or she may be threatened, or other matters referred
        to
        in or covered by said provisions both as to action in his or her official
        capacity and as to action in another capacity while holding such office,
        and
        shall continue as to a person who has ceased to be a director or officer
        of the
        Registrant. Such indemnification provided shall not be deemed exclusive of
        any
        other rights to which those indemnified may be entitled under any By-law,
        Agreement or Resolution adopted by the shareholders entitled to vote thereon
        after notice. The Registrant's Certificate of Incorporation, provides: No
        director of the Registrant shall be personally liable to the Registrant or
        its
        stockholders for monetary damages for breach of fiduciary duty as a director;
        provided, however, that nothing in this Article shall eliminate or limit
        the
        liability of any director (i) for breach of the director's duty of loyalty
        to
        the Registrant or its stockholders, (ii) for acts or omissions not in good
        faith
        or which involve intentional misconduct or knowing violation of law, (iii)
        under
        Section 174 of the General Corporation Law of the State of Delaware, or (iv)
        for
        any transaction from which the director derived an improper personal benefit.
        Neither the amendment nor repeal of this Article, nor the adoption of any
        provision of the Certificate of Incorporation inconsistent with this Article,
        shall eliminate or reduce the effect of this Article in respect of any matter
        occurring, or any cause of action, suit or claim that, but for this Article,
        would accrue or arise, prior to such amendment, repeal or adoption of an
        inconsistent provision.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>ITEM
        7. EXEMPTION FROM REGISTRATION CLAIMED</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Not
        applicable.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>ITEM
        8. EXHIBITS</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div align="left">
        <table cellpadding="0" cellspacing="0" width="100%">

            <tr>
              <td align="left" valign="middle" width="15%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Exhibit
                  No.</font></div>
              </td>
              <td align="left" valign="middle" width="85%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Description
                  of Exhibits</font></div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="middle" width="15%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><a href="ex5.htm">5</a></font></div>
              </td>
              <td align="left" valign="middle" width="85%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Opinion
                  of Donald G. Richards., Attorney at Law, regarding legality of
                  the
                  securities attached hereto.</font></div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="middle" width="15%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">23.1</font></div>
              </td>
              <td align="left" valign="middle" width="85%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Consent
                  of Donald G. Richards, Attorney at Law, contained in Exhibit 5
                  attached
                  hereto.</font></div>
              </td>
            </tr>
            <tr>
              <td align="left" valign="middle" width="15%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><a href="ex23_2.htm">23.2</a></font></div>
              </td>
              <td align="left" valign="middle" width="85%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Consent
                  of John A. Braden., P.C.</font></div>
              </td>
            </tr>

        </table>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>ITEM
        9. UNDERTAKINGS</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(1)
        To
        file, during any period in which offers or sales are being made, a
        post-effective amendment to this registration statement:</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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          </div>
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          </div>
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          </div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 18pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(i)
        To
        include any prospectus required by section 10(a)(3) of the Securities Act
        of
        1933;</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 18pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(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; and</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 18pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(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 (1)(i) and (1)(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 Securities and Exchange
        Commission by the registrant pursuant to section 13 or section 15(d) of the
        Exchange Act that are incorporated by reference in the registration
        statement.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(2)
        That,
        for the purpose of determining any liability under the Securities Act, each
        such
        post-effective amendment shall be deemed to be a new registration statement
        relating to the securities offered therein, and the offering of such securities
        at that time shall be deemed to be the initial bona fide offering
        thereof.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(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:</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 18pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(i)
        The
        undersigned registrant hereby undertakes that, for purposes of determining
        any
        liability under the Securities Act, each filing of the registrant's annual
        report pursuant to section 13(a) or section 15(d) of the Exchange Act that
        is
        incorporated by reference in the registration statement shall be deemed to
        be a
        new registration statement relating to the securities offered therein, and
        the
        offering of such securities at that time shall be deemed to be the initial
        bona
        fide offering thereof; and</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 18pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(ii)
        Insofar as indemnification for liabilities arising under the Securities Act
        of
        1933 may be permitted to directors, officers and controlling persons of the
        registrant pursuant to the foregoing provisions, or otherwise, the registrant
        has been advised that in the opinion of the Securities and Exchange Commission
        such indemnification is against public policy as expressed in the Securities
        Act
        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 against the registrant 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></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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          <div id="GLFTR" style="WIDTH: 100%" align="left">
          </div>
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          <div style="WIDTH: 100%; TEXT-ALIGN: center">
          </div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
            <hr style="COLOR: black" noshade size="2">
          </div>
        </div>
        <div id="HDR">
          <div id="GLHDR" style="WIDTH: 100%" align="right">
          </div>
        </div>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>SIGNATURES</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">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 on this August
        30,
        2007.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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            <tr>
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                  Wireless, Inc.</font></div>
              </td>
            </tr>
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                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">/s/
                  Cristian Turrini</font></div>
              </td>
            </tr>
            <tr>
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                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Chief
                  Executive Officer</font></div>
              </td>
            </tr>

        </table>
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      <div align="left">&#160;</div>
      <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">&#160;</font>
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forms8.htm
UNITED
        STATES
SECURITIES
        AND EXCHANGE COMMISSION
Washington,
        DC 20549
Registration
        Statement on
Form
        S-8
Under
        the
        Securities Act of 1933
CALYPSO
        WIRELESS INC.
(Exact
        name of Registrant as specified in its charter)
Delaware
13-5671924
(State
                  of Incorporation)
(IRS
                  Employer Identification Number)
2500
                  N.W. 79th Avenue, Doral, FL
33122
(Address
                  of Principal Executive Offices)
(Zip
                  Code)
2007
        Employee Benefit Plan, as amended
(Full
        title of the plan)
Cristian
        Turrini, 2500 N.W. 79th Avenue, Doral, FL 33122 (305 477-8722
(Name,
        address and telephone number of agent for service)
Approximate
        Date of Commencement of Proposed Sales under the Plan:
As
        soon
        as practicable after this Registration Statement becomes effective
Total
        Number of Pages: 4
Exhibit
        Index begins on sequentially numbered page: 3
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
                  Stock par value $.001
1,800,000(1)
$0.17(2)
$306,000
$9.39
(1)
        Securities being registered consist of common stock issuable to employees
        under
        the 2007 employee benefit plan. The plan qualifies as an employee benefit
        plan
        as defined under Rule 405 of Regulation C.
(2)
        Pursuant to Rule 457(c), the registration fee is calculated on the basis
        of the
        closing stock price of the Registrant's common stock on August 29,
        2007.
PART
        I
INFORMATION
        REQUIRED IN THE REGISTRATION STATEMENT
EXPLANATORY
        NOTE
This
        Registration Statement on Form S-8 relates to the issuance of 1,800,000 shares
        of common stock, issuable pursuant a Registrant's 2007 Employee Benefit Plan,
        as
        amended.
ITEM
        1. PLAN INFORMATION
The
        documents containing the information specified in Part I, Items 1 and 2,
        will be
        delivered to each of the participants in accordance with Form S-8 and Rule
        428
        promulgated under the Securities Act of 1933.
ITEM
        2. REGISTRANT INFORMATION AND COMPENSATION AGREEMENTS
The
        employees participating in the 2007 Employee Benefit Plan shall be provided
        a
        written statement notifying them that upon written or oral request they will
        be
        provided, without charge, (i) the documents incorporated by reference in
        Item 3
        of Part II of the registration statement, and (ii) other documents required
        to
        be delivered to consultants pursuant to Rule 428(b). The statement will inform
        the participants that these documents are incorporated by reference in the
        Section 10(a) prospectus directed in writing or orally to the Registrant's
        CEO
        at 2500 N.W. 79th Avenue, Doral, FL 33122 (305 477-8722.
PART
        II
INFORMATION
        REQUIRED IN THE REGISTRATION STATEMENT
ITEM
        3. INCORPORATION OF DOCUMENTS BY REFERENCE.
By
        this
        reference, the following documents filed by the Registrant with the Securities
        and Exchange Commission (the "Commission") are incorporated into and made
        a part
        of this Registration Statement:
-
        Registrant's Quarterly Report on Form 10-QSB for the quarter ended June 30,
        2007, as filed with the Commission;
- Registrant's
        Quarterly Report on Form 10-QSB for the quarter ended March 31, 2007, as
        filed
        with the Commission;
-
        Registrant's Annual Report on Form 10-KSB for the fiscal year ended December
        31,
        2006, as filed with the Commission; and
-
        The
        description of the Registrant's Common Stock is set forth in exhibit 3(a)
        to the
        Registrant's Annual Report on Form 10-KSB for its year ended December 31,
        2006,
        as filed with the Commission.
All
        documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and
        15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"),
        subsequent to the date of this Registration Statement and prior to the filing
        of
        a post-effective amendment to this Registration Statement which indicates
        that
        all securities offered hereby have been sold or which deregisters all securities
        remaining unsold, shall be deemed to be incorporated by reference in this
        Registration Statement and to be a part hereof from the date of filing of
        such
        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 other subsequently filed document which also is
        or 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
        4. DESCRIPTION OF SECURITIES.
The
        Registrant's Common Stock, par value $0.001, 200,000,000 shares authorized,
        is
        registered under Section 12(g) of the Exchange Act. Reference is made to
        the
        Registrant's Annual Report on Form 10-KSB for its year ended December 31,
        1996,
        as filed with the Commission.
ITEM
        5. INTERESTS OF NAMED EXPERTS AND COUNSEL
The
        validity of the common stock offered hereby will be passed upon for the
        Registrant by Donald G Richards, Attorney at Law.
ITEM
        6. INDEMNIFICATION OF DIRECTORS AND OFFICERS
The
        Registrant's Certificate of Incorporation, provides: The Registrant shall,
        to
        the fullest extent legally permissible under the provisions of the General
        Corporation Law of State of Delaware, as the same may be amended and
        supplemented, indemnify and hold harmless any and all persons whom it shall
        power to indemnify under said provisions from and against all liabilities
        (including expenses) imposed upon or reasonably incurred by him or her in
        connection with any action, suit or other proceeding in which he or she may
        be
        involved or with which he or she may be threatened, or other matters referred
        to
        in or covered by said provisions both as to action in his or her official
        capacity and as to action in another capacity while holding such office,
        and
        shall continue as to a person who has ceased to be a director or officer
        of the
        Registrant. Such indemnification provided shall not be deemed exclusive of
        any
        other rights to which those indemnified may be entitled under any By-law,
        Agreement or Resolution adopted by the shareholders entitled to vote thereon
        after notice. The Registrant's Certificate of Incorporation, provides: No
        director of the Registrant shall be personally liable to the Registrant or
        its
        stockholders for monetary damages for breach of fiduciary duty as a director;
        provided, however, that nothing in this Article shall eliminate or limit
        the
        liability of any director (i) for breach of the director's duty of loyalty
        to
        the Registrant or its stockholders, (ii) for acts or omissions not in good
        faith
        or which involve intentional misconduct or knowing violation of law, (iii)
        under
        Section 174 of the General Corporation Law of the State of Delaware, or (iv)
        for
        any transaction from which the director derived an improper personal benefit.
        Neither the amendment nor repeal of this Article, nor the adoption of any
        provision of the Certificate of Incorporation inconsistent with this Article,
        shall eliminate or reduce the effect of this Article in respect of any matter
        occurring, or any cause of action, suit or claim that, but for this Article,
        would accrue or arise, prior to such amendment, repeal or adoption of an
        inconsistent provision.
ITEM
        7. EXEMPTION FROM REGISTRATION CLAIMED
Not
        applicable.
ITEM
        8. EXHIBITS
Exhibit
                  No.
Description
                  of Exhibits
5
Opinion
                  of Donald G. Richards., Attorney at Law, regarding legality of
                  the
                  securities attached hereto.
23.1
Consent
                  of Donald G. Richards, Attorney at Law, contained in Exhibit 5
                  attached
                  hereto.
23.2
Consent
                  of John A. Braden., P.C.
ITEM
        9. UNDERTAKINGS
(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; and
(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 (1)(i) and (1)(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 Securities and Exchange
        Commission by the registrant pursuant to section 13 or section 15(d) of the
        Exchange Act that are incorporated by reference in the registration
        statement.
(2)
        That,
        for the purpose of determining any liability under the Securities Act, each
        such
        post-effective amendment shall be deemed to be a new registration statement
        relating to the securities offered 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:
(i)
        The
        undersigned registrant hereby undertakes that, for purposes of determining
        any
        liability under the Securities Act, each filing of the registrant's annual
        report pursuant to section 13(a) or section 15(d) of the Exchange Act that
        is
        incorporated by reference in the registration statement shall be deemed to
        be a
        new registration statement relating to the securities offered therein, and
        the
        offering of such securities at that time shall be deemed to be the initial
        bona
        fide offering thereof; and
(ii)
        Insofar as indemnification for liabilities arising under the Securities Act
        of
        1933 may be permitted to directors, officers and controlling persons of the
        registrant pursuant to the foregoing provisions, or otherwise, the registrant
        has been advised that in the opinion of the Securities and Exchange Commission
        such indemnification is against public policy as expressed in the Securities
        Act
        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 against the registrant in connection
        with the securities being registered, the registrant will, unless in the
        opinion
        of its counsel the matter has been settled by controlling precedent, submit
        to a
        court of appropriate jurisdiction the question whether such indemnification
        by
        it is against public policy as expressed in the Securities Act and will be
        governed by the final adjudication of such issue.
SIGNATURES
Pursuant
        to the requirements of the Securities Act of 1933, the Registrant certifies
        that
        it has reasonable grounds to believe that it meets all 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 on this August
        30,
        2007.
Calypso
                  Wireless, Inc.
/s/
                  Cristian Turrini
Chief
                  Executive Officer