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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;">UNITED
      STATES</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;">SECURITIES
      AND EXCHANGE COMMISSION</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;">Washington,
      D.C. 20549</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><br>&#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;">Form
      S-8</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;">REGISTRATION
      STATEMENT</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</font></div>
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      SECURITIES ACT OF 1933</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;"><strong><u>AmeriResource
      Technologies, 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>
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            </td>
            <td width="2%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">&#160;</font></td>
            <td valign="top" width="39%" style="BORDER-BOTTOM: black 2px solid">
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            </td>
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            <td valign="top" width="39%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(State
              or Other Jurisdiction</font></font>
              <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;">of
                Incorporation or Organization)</font></div>
            </td>
            <td width="2%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">&#160;</font></td>
            <td valign="top" width="39%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(I.R.S.
              Employer</font></font>
              <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;">Identification
                Number)</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br>&#160;</div>
    <div align="center">
      <table bgcolor="white" cellpadding="0" cellspacing="0" width="100%">

          <tr bgcolor="white">
            <td width="33%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;<strong>3440
                E. Russell Road, Suite 217, Las Vegas, Nevada</strong><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;&#160;&#160;&#160;</font></font></div>
            </td>
            <td width="2%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;<strong>
                89120</strong></font></div>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;(Address
                of Principal Executive Offices)</font></div>
            </td>
            <td width="2%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="33%">
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                Code)</font></div>
            </td>
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    <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;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>
      <div align="center">
        <table bgcolor="white" cellpadding="0" cellspacing="0" width="100%">

            <tr bgcolor="white">
              <td width="100%" style="BORDER-BOTTOM: black 2px solid">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><strong>2008
                  Stock Incentive Plan</strong></font></font></div>
              </td>
            </tr>
            <tr bgcolor="white">
              <td width="100%">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">(Full
                  Title of the Plan)</font></font></div>
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            <tr bgcolor="white">
              <td width="100%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            </tr>

        </table>
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    <div align="center">
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            <td width="100%" style="BORDER-BOTTOM: black 2px solid">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><strong>Delmar
                Janovec, 3440 E. Russell Road, Suite 217, Las Vegas, Nevada
                89120</strong></font></font></div>
            </td>
          </tr>
          <tr bgcolor="white">
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(Name,
                Address, Including Zip Code, of Agent for
                Service)</font></font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div><br></div>
    <div align="center">
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          <tr bgcolor="white">
            <td width="33%" style="PADDING-BOTTOM: 2px">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Telephone
                number, including area code, of agent for service: </font></font></div>
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            <td width="2%" style="PADDING-BOTTOM: 2px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;<strong>(702)
                214-4249</strong></font></div>
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    <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>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td align="left" colspan="9" valign="bottom" width="86%" style="BORDER-BOTTOM: black 2px solid">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">CALCULATION
                OF REGISTRATION FEE</font></font></div>
            </td>
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            <td align="left" valign="bottom" width="21%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Title
                of each class of securities </font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">to
                be Registered</font></div>
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            <td width="2%" style="PADDING-BOTTOM: 2px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td align="left" valign="bottom" width="14%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Amount
                to be </font></div>
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            <td width="2%" style="PADDING-BOTTOM: 2px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td align="left" valign="bottom" width="15%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; 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 (1)</font></div>
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            <td width="2%" style="PADDING-BOTTOM: 2px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td align="left" valign="bottom" width="15%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; 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 width="2%" style="PADDING-BOTTOM: 2px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td align="left" valign="bottom" width="13%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Amount
                of </font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Registration
                Fee</font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="bottom" width="21%" style="BORDER-BOTTOM: black 4px double">
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><strong>Common
                Stock,</strong></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><strong>par
                value $0.0001</strong></font></div>
            </td>
            <td width="2%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="bottom" width="14%" style="BORDER-BOTTOM: black 4px double">
              <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>110,000,000</strong></font></div>
            </td>
            <td width="2%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="bottom" width="15%" style="BORDER-BOTTOM: black 4px double">
              <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>.014</strong></font></div>
            </td>
            <td width="2%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="bottom" width="15%" style="BORDER-BOTTOM: black 4px double">
              <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>$1,540,000</strong></font></div>
            </td>
            <td width="2%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="bottom" width="13%" style="BORDER-BOTTOM: black 4px double">
              <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>$195.12</strong></font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top">
            <td style="WIDTH: 18pt">
              <div>&#160;</div>
            </td>
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(1)</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Rule
                457(h) of the Securities Act of 1933, based on the average bid and
                asked
                price of the registrant&#8217;s common stock as of December 11, 2007, a date
                within five business days prior to the date of filing of this registration
                statement.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></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;">In
      addition, pursuant to Rule 416 under the Securities Act of 1933, as amended,
      this registration statement also covers an indeterminate amount of interests
      to
      be offered or sold pursuant to the plan described herein.</font></div>
    <div><br></div>
    <div><br></div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">&#160;</div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">&#160;</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">&#160;</div>
      </div>
    </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>EXPLANATORY
      NOTE</u></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;">Registration
      Statement pursuant to General Instruction E to Form S-8</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;">2008
      Stock Incentive Plan of AmeriResource Technologies, Inc.</font></div>
    <div><br></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;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font>This
      Registration Statement is being
      filed to reflect the Board of Directors of AmeriResource Technologies, Inc.
      (the
      Company) instructions to file a new Stock Incentive Plan for 2008 whereby the
      Company will be registering with this Registration Statement One Hundred Ten
      Million (110,000,000) shares of common stock of the Company, that reflect the
      recently enacted reverse stock split of the common stock of the
      Company.</font></div>
    <div><br></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;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font>The
      total number of shares registered
      under the 2008 Stock Incentive Plan of AmeriResource Technologies, Inc. will
      be
      One Hundred Ten Million (110,000,000) shares.</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;"><strong>2008
      Stock Incentive Plan of AmeriResource Technologies, Inc.</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;"><strong>Cross-Reference
      Sheet Pursuant to Rule 404(a)</strong></font></div>
    <div><br></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;">Cross-reference
      between items of Part I of Form S-8 and the Section 10(a) Prospectus that will
      be delivered to each employee, consultant, or director who participates in
      the
      Plan.</font></div>
    <div>&#160;</div>
    <div><br>&#160;</div>
    <div align="center">
      <table bgcolor="white" cellpadding="0" cellspacing="0" width="100%">

          <tr bgcolor="white">
            <td colspan="2" width="37%" style="BORDER-BOTTOM: black 2px solid">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;Registration
                Statement Item Numbers and Headings</font></div>
            </td>
            <td width="2%" style="PADDING-BOTTOM: 2px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
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            <td width="33%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="2%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="33%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
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            <td width="33%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;&#160;Section
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            <td width="4%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="33%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="2%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td width="33%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
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            <td width="4%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;2.&#160;&#160;&#160;</font></td>
            <td width="33%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;Registrant
              Information and&#160;Employee Plan Annual Information</font></td>
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            <td width="33%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;Section
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    </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;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></div>
    <div><br></div>
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      II&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;INFORMATION
      REQUIRED IN THE REGISTRATION STATEMENT</strong></font></div>
    <div><br></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><br></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
      following documents filed by AmeriResource Technologies, Inc., a Delaware
      corporation (the "Company"), with the Securities and Exchange Commission (the
      Commission") are hereby incorporated by reference:</font></div>
    <div><br></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;">1.&#160;The
      Company's Annual Report on Form 10-KSB for the fiscal year ended December 31,
      2006.</font></div>
    <div><br></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;">2.&#160;All
      reports filed by the Company with the Commission pursuant to Section 13(a)
      or
      15(d) of the Exchange Act of 1934, as amended (the "Exchange Act"), since the
      end of the fiscal year-ended December 31, 2006.</font></div>
    <div><br></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;">Prior
      to
      the filing, if any, of a post-effective amendment that indicates that all
      securities covered by this Registration Statement have been sold or that
      de-registers all such securities then remaining unsold, all reports and other
      documents subsequently filed by the Company pursuant to Sections 13(a), 13(c),
      14, or 15(d) of the Exchange Act shall be deemed to be incorporated by reference
      herein and to be a part hereof from the date of the filing of such reports
      and
      documents.</font></div>
    <div><br></div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
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        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
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      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
      common stock of the Company being registered pursuant to this Registration
      Statement is part of a class of securities registered under Section 12 of the
      Exchange Act. The securities are described in the Form S-18 Registration
      Statement filed on September 16, 1988 under the Securities Act of 1933, as
      amended (the "Securities Act"), including any amendment or report filed for
      the
      purpose of updating such description.</font></div>
    <div><br></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 E<a name="a1_18">xperts and Counsel</a></strong></font></div>
    <div><br></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;">No
      expert
      is named as preparing or certifying all or part of the registration statement
      to
      which this prospectus pertains, and no counsel for the Company who is named
      in
      this prospectus as having given an opinion on the validity of the securities
      being offered hereby was hired on a contingent basis or has or is to receive,
      in
      connection with this offering, a substantial interest, direct or indirect,
      in
      the Company.</font></div>
    <div><br></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
      6. Indemnification of Directors and Officers</strong></font></div>
    <div><br></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;">Our
      articles of incorporation and bylaws limit the liability of our directors to
      the
      fullest extent permitted by the Delaware General Corporation Law, section 145,
      or any other applicable provision. Generally, Delaware General Corporation
      Law
      permits the indemnification of officers, directors, employees and agents from
      any threatened, pending or completed action, suit or proceeding, whether civil
      or criminal, administrative or investigative (other than an action by or in
      the
      right of the corporation) by reason of the fact that the person is or was a
      director, officer, employee or agent of the corporation and from judgments,
      expenses, fines, and settlements so long as such person was acting in good
      faith
      and in a manner the person reasonably believed to be in or not opposed to the
      best interest of the corporation, or had no reasonable cause to believe that
      such conduct was unlawful. In addition, our articles of incorporation provide
      that we will indemnify our directors and officers to the fullest extent
      permitted by such law. We believe that these provisions are necessary to attract
      and retain qualified directors and officers.</font></div>
    <div><br></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;">Insofar
      as indemnification for liabilities arising under the Securities Act of 1933,
      as
      amended, may be permitted to directors, officers and control persons pursuant
      to
      the foregoing provisions, or otherwise, we have been advised that in the opinion
      of the United States Securities and Exchange Commission such indemnification
      is
      against public policy as expressed in the Securities Act of 1933, as amended,
      and is, therefore, unenforceable. In the event that a claim for</font></div>
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      against such liabilities (other than the payment by us of expenses incurred
      or
      paid by a director, officer or control person in the successful defense of
      any
      action, suit or proceeding) is asserted by such director, officer or control
      person, we will, unless in the opinion of counsel the matter has been settled
      by
      controlling precedent, submit to a court of appropriate jurisdiction the
      question whether such indemnification by us is against public policy as
      expressed in the Securities Act of 1933, as amended, and we will be governed
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    <div>&#160;</div>
    <div><br>&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
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        <div id="GLFTR" style="WIDTH: 100%" align="left">&#160;</div>
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          <hr style="COLOR: black" noshade size="2">
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      <div id="HDR">
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      7. Exemption from Registration Claimed</strong></font></div>
    <div><br></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;">No
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      registration statement.</font></div>
    <div><br></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
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    <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
      exhibits attached to this Registration Statement are listed in the Exhibit
      Index, which is found on page 8.</font></div>
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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;"><strong>Item
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    <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;">(a)&#160;The
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    <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;">(1)&#160;To
      file, during any period in which offers or sales are being made, a
      post-effective amendment to this Registration Statement 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></div>
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      each such post-effective amendment as 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><br></div>
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      securities being registered which remain unsold at the termination of the
      offering.</font></div>
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    <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;">(b)&#160;The
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      liability under the Securities Act, 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 Exchange Act) 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
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      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
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    <div>&#160;</div>
    <div><br>&#160;</div>
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    <div><br></div>
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      to the requirements of the Securities Act of 1933, as amended, the Registrant
      certifies that it has reasonable grounds to believe that it meets all the
      requirements for filing on Form S-8 and the Registration Statement to be signed
      on its behalf by the undersigned, thereunto duly authorized, in the city of
      Las
      Vegas, State of Nevada on December 12, 2007.</font></div>
    <div>&#160;</div>
    <div>&#160;</div>
    <div>
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            </td>
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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;">By:
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          </tr>
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            </td>
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            </td>
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              <div>&#160;</div>
              <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><u>/s/
                Delmar Janovec</u></font></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;">Delmar
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                Chief Executive Officer, Principal Financial Officer, Principal Accounting
                Officer, and Chairman of the Board of Directors</font></div>
            </td>
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                12, 2007</font></div>
            </td>
          </tr>

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              exhibit 10 (i) ).</font></td>
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art_s8121207.htm
UNITED
      STATES
SECURITIES
      AND EXCHANGE COMMISSION
Washington,
      D.C. 20549
Form
      S-8
REGISTRATION
      STATEMENT
Under
THE
      SECURITIES ACT OF 1933
AmeriResource
      Technologies, Inc.
(Exact
      name of registrant as specified in its charter)
Delaware
84-1084784
(State
              or Other Jurisdiction
of
                Incorporation or Organization)
(I.R.S.
              Employer
Identification
                Number)
3440
                E. Russell Road, Suite 217, Las Vegas, Nevada
89120
(Address
                of Principal Executive Offices)
(Zip
                Code)
2008
                  Stock Incentive Plan
(Full
                  Title of the Plan)
Delmar
                Janovec, 3440 E. Russell Road, Suite 217, Las Vegas, Nevada
                89120
(Name,
                Address, Including Zip Code, of Agent for
                Service)
Telephone
                number, including area code, of agent for service:
(702)
                214-4249
CALCULATION
                OF REGISTRATION FEE
Title
                of each class of securities
to
                be Registered
Amount
                to be
Registered
Proposed
                Maximum Offering Price Per Share (1)
Proposed
                Maximum Aggregate Offering Price
Amount
                of
Registration
                Fee
Common
                Stock,
par
                value $0.0001
110,000,000
.014
$1,540,000
$195.12
(1)
Rule
                457(h) of the Securities Act of 1933, based on the average bid and
                asked
                price of the registrant's common stock as of December 11, 2007, a date
                within five business days prior to the date of filing of this registration
                statement.
In
      addition, pursuant to Rule 416 under the Securities Act of 1933, as amended,
      this registration statement also covers an indeterminate amount of interests
      to
      be offered or sold pursuant to the plan described herein.
EXPLANATORY
      NOTE
Registration
      Statement pursuant to General Instruction E to Form S-8
2008
      Stock Incentive Plan of AmeriResource Technologies, Inc.
This
      Registration Statement is being
      filed to reflect the Board of Directors of AmeriResource Technologies, Inc.
      (the
      Company) instructions to file a new Stock Incentive Plan for 2008 whereby the
      Company will be registering with this Registration Statement One Hundred Ten
      Million (110,000,000) shares of common stock of the Company, that reflect the
      recently enacted reverse stock split of the common stock of the
      Company.
The
      total number of shares registered
      under the 2008 Stock Incentive Plan of AmeriResource Technologies, Inc. will
      be
      One Hundred Ten Million (110,000,000) shares.
2008
      Stock Incentive Plan of AmeriResource Technologies, Inc.
Cross-Reference
      Sheet Pursuant to Rule 404(a)
Cross-reference
      between items of Part I of Form S-8 and the Section 10(a) Prospectus that will
      be delivered to each employee, consultant, or director who participates in
      the
      Plan.
Registration
                Statement Item Numbers and Headings
Prospectus
                Heading
1.
Plan
              Information
Section
              10(a) Prospectus
2.
Registrant
              Information and Employee Plan Annual Information
Section
              10(a) Prospectus
PART
      II                      INFORMATION
      REQUIRED IN THE REGISTRATION STATEMENT
Item
      3. Incorporation of Documents by Reference
The
      following documents filed by AmeriResource Technologies, Inc., a Delaware
      corporation (the "Company"), with the Securities and Exchange Commission (the
      Commission") are hereby incorporated by reference:
1. The
      Company's Annual Report on Form 10-KSB for the fiscal year ended December 31,
      2006.
2. All
      reports filed by the Company with the Commission pursuant to Section 13(a)
      or
      15(d) of the Exchange Act of 1934, as amended (the "Exchange Act"), since the
      end of the fiscal year-ended December 31, 2006.
Prior
      to
      the filing, if any, of a post-effective amendment that indicates that all
      securities covered by this Registration Statement have been sold or that
      de-registers all such securities then remaining unsold, all reports and other
      documents subsequently filed by the Company pursuant to Sections 13(a), 13(c),
      14, or 15(d) of the Exchange Act shall be deemed to be incorporated by reference
      herein and to be a part hereof from the date of the filing of such reports
      and
      documents.
Item
      4. Description of Securities
The
      common stock of the Company being registered pursuant to this Registration
      Statement is part of a class of securities registered under Section 12 of the
      Exchange Act. The securities are described in the Form S-18 Registration
      Statement filed on September 16, 1988 under the Securities Act of 1933, as
      amended (the "Securities Act"), including any amendment or report filed for
      the
      purpose of updating such description.
Item
      5. Interests of Named E
xperts and Counsel
No
      expert
      is named as preparing or certifying all or part of the registration statement
      to
      which this prospectus pertains, and no counsel for the Company who is named
      in
      this prospectus as having given an opinion on the validity of the securities
      being offered hereby was hired on a contingent basis or has or is to receive,
      in
      connection with this offering, a substantial interest, direct or indirect,
      in
      the Company.
Item
      6. Indemnification of Directors and Officers
Our
      articles of incorporation and bylaws limit the liability of our directors to
      the
      fullest extent permitted by the Delaware General Corporation Law, section 145,
      or any other applicable provision. Generally, Delaware General Corporation
      Law
      permits the indemnification of officers, directors, employees and agents from
      any threatened, pending or completed action, suit or proceeding, whether civil
      or criminal, administrative or investigative (other than an action by or in
      the
      right of the corporation) by reason of the fact that the person is or was a
      director, officer, employee or agent of the corporation and from judgments,
      expenses, fines, and settlements so long as such person was acting in good
      faith
      and in a manner the person reasonably believed to be in or not opposed to the
      best interest of the corporation, or had no reasonable cause to believe that
      such conduct was unlawful. In addition, our articles of incorporation provide
      that we will indemnify our directors and officers to the fullest extent
      permitted by such law. We believe that these provisions are necessary to attract
      and retain qualified directors and officers.
Insofar
      as indemnification for liabilities arising under the Securities Act of 1933,
      as
      amended, may be permitted to directors, officers and control persons pursuant
      to
      the foregoing provisions, or otherwise, we have been advised that in the opinion
      of the United States Securities and Exchange Commission such indemnification
      is
      against public policy as expressed in the Securities Act of 1933, as amended,
      and is, therefore, unenforceable. In the event that a claim for
indemnification
      against such liabilities (other than the payment by us of expenses incurred
      or
      paid by a director, officer or control person in the successful defense of
      any
      action, suit or proceeding) is asserted by such director, officer or control
      person, we will, unless in the opinion of counsel the matter has been settled
      by
      controlling precedent, submit to a court of appropriate jurisdiction the
      question whether such indemnification by us is against public policy as
      expressed in the Securities Act of 1933, as amended, and we will be governed
      by
      the final adjudication of such issue.
Item
      7. Exemption from Registration Claimed
No
      restricted securities are being re-offered or resold pursuant to this
      registration statement.
Item
      8. Exhibits.
The
      exhibits attached to this Registration Statement are listed in the Exhibit
      Index, which is found on page 8.
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 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.
(2) To
      treat, for the purpose of determining any liability under the Securities Act,
      each such post-effective amendment as a new registration statement relating
      to
      the securities offered therein, and the offering of such securities at that
      time
      shall be deemed to be the initial bona fide offering thereof.
(3) To
      remove from registration by means of a post-effective amendment any of the
      securities being registered which remain unsold at the termination of the
      offering.
(b) The
      undersigned registrant hereby undertakes that, for purposes of determining
      any
      liability under the Securities Act, 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 Exchange Act) 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.
(c) 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.
SIGNATURES
Pursuant
      to the requirements of the Securities Act of 1933, as amended, the Registrant
      certifies that it has reasonable grounds to believe that it meets all the
      requirements for filing on Form S-8 and the Registration Statement to be signed
      on its behalf by the undersigned, thereunto duly authorized, in the city of
      Las
      Vegas, State of Nevada on December 12, 2007.
AMERIRESOURCE
                TECHNOLOGIES, INC.
Date
By:
/s/
Delmar
              Janovec
Delmar
              Janovec
President
Pursuant
      to the requirements of the
      Securities Act of 1933, as amended, this Registration Statement has been signed
      by the following persons in capacities representing the majority of the
      Registrant's Board of Directors and on the dates indicated.
NAME
TITLE
DATE
/s/
                Delmar Janovec
Delmar
                Janovec
President,
                Chief Executive Officer, Principal Financial Officer, Principal Accounting
                Officer, and Chairman of the Board of Directors
December
                12, 2007
EXHIBIT
                INDEX
ITEM
                NO.
DESCRIPTION
5
Opinion
              of Legal Counsel.
10
AmeriResource
              2008 Stock Incentive Plan. (Incorporated by   reference as
              exhibit 10 (i) ).
10(i)
2008
              Stock Incentive Plan
23
Consent
              of Auditors to utilize independent auditor's report.