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Prepared and filed by St Ives Burrups
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<p align="center"><font size="2" face="serif"><b>As filed with the Securities
      and Exchange Commission on April 27, 2005</b></font></p>
<p align="right"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
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<p align="center"><font size="2" face="serif"><b>SECURITIES AND EXCHANGE COMMISSION<br>Washington, D.C. 20549<br><br>FORM S-8<br><br>REGISTRATION STATEMENT<br>UNDER<br>THE SECURITIES ACT OF 1933<br><br>TRINITY BIOTECH PLC</b><br>(Exact name of Registrant as specified in its charter)</font></p>
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<td align="center" width="50%"><font size="2" face="serif"><b>Republic of Ireland</b></font></td>
<td align="center"><font size="2" face="serif"><b>Not Applicable</b></font></td>
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<td width="50%" align="center"><font size="2" face="serif">(State or other jurisdiction of</font></td>
<td align="center"><font size="2" face="serif">(I.R.S. Employer</font></td>
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<td width="50%" align="center"><font size="2" face="serif">incorporation or organization)</font></td>
<td align="center"><font size="2" face="serif">Identification No.)</font></td>
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<p align="center"><font size="2" face="serif"><b>IDA Business Park<br>Bray, Co. Wicklow<br>Ireland<br>011 353 1 276 9800</b><br>(Address of Registrant's principal executive offices)<br><br><b>TRINITY BIOTECH PLC EMPLOYEE SHARE OPTION PLAN 2003</b><br>(full title of the plan)<br><br><b>Alan J. Bernstein, Esq.<br>Carter Ledyard &amp; Milburn LLP<br>2 Wall Street<br>New York, NY 10005<br>(212) 732-3200</b><br>(Name and address of agent for service)<br>(Telephone number, including area code, of agent for service)<br><br><b>Copies to:<br><br>Alan J. Bernstein, Esq.<br>Carter Ledyard &amp; Milburn LLP<br>2 Wall Street<br>New York, NY 10005<br>(212) 732-3200</b></font></p>
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<p align="center"><font size="2" face="serif"><b>CALCULATION OF REGISTRATION FEE</b></font></p>
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<td align="center"><b><font size="1" face="serif">Title of securities to be registered</font></b></td>
<td align="center"><b><font size="1" face="serif">Amount to be<br>
  registered</font></b></td>
<td align="center"><b><font size="1" face="serif">Proposed<br>
  maximum<br>
  offering price<br>
  per share</font></b></td>
<td align="center"><b><font size="1" face="serif">Proposed<br>
  maximum<br>
  aggregate<br>
  offering price</font></b></td>
<td align="center"><b><font size="1" face="serif">Amount of<br>
  registration fee</font></b></td>
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<td align="left"><font size="2" face="serif">Class A Ordinary Shares represented by American Depository Shares (1)</font></td>
<td width="12%" align="center"><font size="2" face="serif">3,000,000 (2)</font></td>
<td width="12%" align="center"><font size="2" face="serif"> $2.07 (3)</font></td>
<td width="12%" align="center"><font size="2" face="serif"> $6,210,000 (3)</font></td>
<td width="12%" align="center"><font size="2" face="serif"> $731</font></td>
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<td width="3%"><font size="2" face="serif">(1)</font></td>
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<font size="2" face="serif"> American Depositary Shares (&#147;ADS&#148;), each
ADS representing one Class A Ordinary Share, nominal value US$0.0109 per share
(&#147;Common Stock&#148;) of Trinity Biotech plc (the &#147;Company&#148;), have been
registered on a separate Registration Statement on Form F-6.</font></td>
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<td width="3%"><font size="2" face="serif">(2)</font></td>
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<font size="2" face="serif"> The 3,000,000 shares of Common Stock represent the
number of shares issuable under the Employee Share Option Plan 2003 (the &#147;Plan&#148;).</font></td>
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<td width="3%"><font size="2" face="serif">(3)</font></td>
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<font size="2" face="serif"> Calculated pursuant to Rule 457(c) under the Securities
Act of 1933, on the basis of the average of the high and low prices ($2.10
and
$2.04) of an ADR, as quoted on the NASDAQ Small Cap Market on April 26, 2005.</font></td>
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<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Registration Statement shall become effective immediately upon filing as provided in Rule 462(a) under the Securities Act of 1933.</font></p>
<p align="center"><font face="serif" size="2">ii</font></p>
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<p align="center"><font size="2" face="serif"><b>PART I<br>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</b></font></p>
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<font size="2" face="serif"><b>Item 1.</b></font>
<font size="2" face="serif"><b>Plan Information*</b></font></td>
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<font size="2" face="serif"><b>Item 2.</b></font>
<font size="2" face="serif"><b>Registrant Information and Employee Plan Annual Information*</b></font></td>
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<p align="left"><font size="2" face="serif">*This information is not required to be included in, and is not incorporated by reference in, this Registration Statement.</font></p>
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<p align="center"><font size="2" face="serif">I-1</font></p>
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<p align="center"><font size="2" face="serif"><b>PART II<br><br>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</b></font></p>
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<font size="2" face="serif"><b>Item 3.</b></font>
<font size="2" face="serif"><b>Incorporation of Documents by Reference</b></font></td>
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<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
    following documents which have been filed by the Company (File No. 0-22320)
with the Securities and Exchange Commission (the &#147;Commission&#148;), pursuant
to the Securities Exchange Act of 1934, as amended (the &#147;1934 Act&#148;) are incorporated
by reference herein and shall be deemed to be a part hereof.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The
    Company&#146;s Annual Report on Form 20-F for the year ended December 31, 2004
(the &#147;Annual Report&#148;) filed on April 1, 2005.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; All other reports filed by the Company with the Commission pursuant to Sections 13(a) or 15(d) of the 1934 Act, since December 31, 2004.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; A
    description of the ADS and the Common Stock is contained in the Company&#146;s
    Annual Report on Form 20-F for the fiscal year ended December 31, 2004.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All Annual Reports on Form 20-F of the Company filed pursuant to the 1934 Act subsequent to the date of this Prospectus and prior to the termination of the offering of the Shares shall be deemed incorporated by reference in this Prospectus and to be a part hereof from the date of filing of such documents. All subsequent reports on Form 6-K filed by the Company shall be incorporated by reference into this Prospectus. Any statement contained in a document incorporated by reference shall be deemed to be modified or superceded for purposes of this Registration Statement to the extent that it conflicts with a statement contained herein or in any other subsequently filed document which also is or is deemed to be
incorporated by reference, and such statement shall not be deemed, except so modified or superceded, to constitute a part of this Registration Statement.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Copies of any documents that are incorporated by reference herein, other than exhibits to such documents, may be obtained upon request without charge by written or oral request from the Company's Corporate Secretary, Trinity Biotech plc, IDA Business Park, Bray, Co. Wicklow, Ireland. The Company's telephone number is 011 353 1 276 9800.</font></p>
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<font size="2" face="serif"><b>Item 4.</b></font>
<font size="2" face="serif"><b>Description of Securities</b></font></td>
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<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.</font></p>
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<font size="2" face="serif"><b>Item 5.</b></font>
<font size="2" face="serif"><b>Interests of Named Experts and Counsel</b></font></td>
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<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.</font></p>
<p align="center"><font size="2" face="serif">II-1</font></p>
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<font size="2" face="serif"><b>Item 6.</b></font>
<font size="2" face="serif"><b>Indemnification of Directors and Officers</b></font></td>
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<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
    Company&#146;s Articles of Association provide that every Director, Managing Director,
    agent secretary or other officer of the Company shall be entitled to be indemnified
    out of the assets of the Company against all losses or liabilities which
    he may sustain or incur in or about the execution of the duties of his office
    or otherwise in relation thereto, including any liability incurred by him
    in defending any proceeding, whether civil or criminal, in which judgment
    is given in his favor or in which he is acquitted, and no Director or other
    officer shall be liable for any loss, damage or misfortune which may happen
    to or be incurred by the Company in the execution of the duties of his office
    or in relation
thereto.</font></p>
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    <td colspan="3"><font size="2" face="serif"><b>Item 7.</b></font> <font size="2" face="serif"><b>Exemption
    from Registration Claimed Not applicable.</b></font></td>
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    <td colspan="3"><font size="2" face="serif"><b>Item 8.</b></font> <font size="2" face="serif"><b>Exhibits</b></font></td>
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    <td><font size="2" face="serif">4.</font></td>
    <td><font size="2" face="serif">Employee
    Share Option Plan 2003.</font></td>
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    <td><font size="2" face="serif">5.</font></td>
    <td><font size="2" face="serif">Opinion
    of O'Donnell Sweeney</font></td>
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    <td><font size="2" face="serif">23.1</font></td>
    <td><font size="2" face="serif"> Consent
    of Ernst &amp; Young, Independent Registered Public Accounting Firm</font></td>
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    <td><font size="2" face="serif">23.2</font></td>
    <td><font size="2" face="serif">Consent of O'Donnell Sweeney (included in
    Exhibit 5)</font></td>
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    <td><font size="2" face="serif">24</font></td>
    <td><font size="2" face="serif">Powers of Attorney (included in signature
    pages)</font></td>
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    <td colspan="3"><font size="2" face="serif"><b>Item 9. Undertakings</b></font></td>
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    <td colspan="3"><font size="2" face="serif">(A) The undersigned registrant hereby undertakes:</font></td>
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    <td><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;  To file, during any period in which
        offers or sales are being made, a post-effective amendment to this registration
    statement:</font></td>
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    <td><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; To
        include any prospectus required by Section 10(a)(3) of the Securities
    Act of 1933;</font></td>
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    <td><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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. Notwithstanding the foregoing, any increase or decrease in
        volume of securities offered (if the total dollar value of securities
        offered would not exceed that which was registered) and any deviation
        from the low or high end of the estimated maximum offering range may
        be reflected in the form of prospectus filed with the Commission pursuant
        to Rule 424(b) if, in the aggregate, the changes in volume and price
        represent no more than a 20 percent change in the maximum approximate
        offering price set forth in the Calculation of Registration Fee table
    in the effective registration statement.</font></td>
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<p align="center"><font size="2" face="serif">II-3</font></p>
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    <td><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; To include any material information with respect to the plan of distribution
        not previously disclosed in the registration statement or any material
    change to such information in the registration statement;</font></td>
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<p align="left"><font size="2" face="serif"><i>Provided, however, </i>that paragraphs (a)(1)(i) and (a)(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 Commission by the registrant pursuant to section 13 or section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the registration statement.</font></p>
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<font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial <i>bona fide </i>offering thereof</font></td>
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<font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</font></td>
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<p align="left"><font size="2" face="serif" align="left">(B)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The undersigned registrant hereby undertakes that, for the purposes of determining any liability under the Securities Act of 1933, each filing of the registrant's annual report pursuant to section 13(a) or section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan's annual report pursuant to section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in 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</font></p>
<p align="left"><font size="2" face="serif" align="left">(C)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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 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 Act and will be governed by the final adjudication of such issue.</font></p>
<p align="center"><font face="serif" size="2">II-3</font></p>
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<p align="center"><font size="2" face="serif"><b>SIGNATURES</b></font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
    to the requirements of the Securities Act of 1933, the Registrant certifies
    that it has reasonable grounds to believe that it meets all of the requirements
    for filing on Form S-8 and has duly caused this Registration Statement to
    be signed on its behalf by the undersigned, thereunto duly authorized, in
Dublin, Ireland on the 27<sup>th</sup> day of April, 2005.</font></p>
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    <td colspan="2"><font size="2" face="serif">TRINITY BIOTECH PLC</font></td>
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    <td width="4%">&nbsp;</td>
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    <td><font size="2" face="serif">By:</font></td>
    <td><font size="2" face="serif">/s/ Ronan O&#8217;Caoimh</font></td>
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    <td><font size="2" face="serif">Ronan O&#8217;Caoimh<br>
    Chairman and Chief Executive Officer</font></td>
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<div align="center"><font size="2" face="serif">II-4</font>
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<p align="center"><font size="2" face="serif"><b>POWER OF ATTORNEY</b></font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each
    person whose signature appears below hereby constitutes Ronan O&#146;Caoimh his
    true and lawful attorney-in-fact with full power to execute in the name of
    such person, in the capacities stated below, and to file, such one or more
    amendments to this Registration Statement as the Registrant deems appropriate,
    and generally to do all such things in the name and on behalf of such person,
    in the capacities stated below, to enable the Registrant to comply with the
    provisions of the Securities Act of 1933, as amended, and all requirements
    of the Securities and Exchange Commission thereunder, and hereby ratifies
    and confirms the signature of such person as it may be signed by such attorney-in-fact
    to any and all amendments
to this Registration Statement.</font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
    to the requirements of the Securities Act of 1933, this Registration Statement
    and the above power of attorney have been signed below by the following persons
in the capacities indicated on April 27, 2005.</font></p>
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<td width="44%" align="left" valign="bottom"><font size="2" face="serif"><b><u>Signature</u></b></font></td>
<td width="5%" align="left" valign="bottom">&nbsp;</td>
<td width="50%" align="left" valign="bottom"><font size="2" face="serif"><b><u>Title</u></b></font></td>
</tr>
<tr valign="top">
<td align="left" valign="bottom"></td>
<td align="left" valign="bottom">&nbsp;</td>
<td align="left" valign="bottom">&nbsp;</td>
</tr>
<tr valign="top">
<td align="left" valign="bottom"><font size="2" face="serif">/s/ Ronan O&#8217;Caoimh</font></td>
<td align="left" valign="bottom">&nbsp;</td>
<td align="left" valign="bottom"><font size="2" face="serif">Chairman, Chief Executive Officer and Director <br>
  (Principal Executive Officer)</font></td>
</tr>
<tr valign="top">
  <td align="left" valign="bottom"><hr size="1" noshade></td>
  <td align="left" valign="bottom">&nbsp;</td>
  <td align="left" valign="bottom">&nbsp;</td>
</tr>
<tr valign="top">
<td align="left" valign="bottom"><font size="2" face="serif">Ronan O&#8217;Caoimh</font></td>
<td align="left" valign="bottom">&nbsp;</td>
<td align="left" valign="bottom"><font size="2" face="serif">&nbsp;</font></td>
</tr>
<tr valign="top">
<td align="left" valign="bottom"><font size="2" face="serif">/s/ Denis Burger</font></td>
<td align="left" valign="bottom">&nbsp;</td>
<td align="left" valign="bottom"><font size="2" face="serif">Non-executive Director <br>
  (Authorized U.S. representative)</font></td>
</tr>
<tr valign="top">
  <td align="left" valign="bottom"><hr size="1" noshade>
  </td>
  <td align="left" valign="bottom">&nbsp;</td>
  <td align="left" valign="bottom">&nbsp;</td>
</tr>
<tr valign="top">
<td align="left" valign="bottom"><font size="2" face="serif">Denis Burger</font></td>
<td align="left" valign="bottom">&nbsp;</td>
<td align="left" valign="bottom"><font size="2" face="serif">&nbsp;</font></td>
</tr>
<tr valign="top">
  <td align="left" valign="bottom">&nbsp;</td>
  <td align="left" valign="bottom">&nbsp;</td>
  <td align="left" valign="bottom">&nbsp;</td>
</tr>
<tr valign="top">
<td align="left" valign="bottom"><font size="2" face="serif">/s/ Brendan Farrell</font></td>
<td align="left" valign="bottom">&nbsp;</td>
<td align="left" valign="bottom"><font size="2" face="serif">President and Director</font></td>
</tr>
<tr valign="top">
  <td align="left" valign="bottom"><hr size="1" noshade>
  </td>
  <td align="left" valign="bottom">&nbsp;</td>
  <td align="left" valign="bottom">&nbsp;</td>
</tr>
<tr valign="top">
<td align="left" valign="bottom"><font size="2" face="serif">Brendan Farrell</font></td>
<td align="left" valign="bottom">&nbsp;</td>
<td align="left" valign="bottom"><font size="2" face="serif">&nbsp;</font></td>
</tr>
<tr valign="top">
  <td align="left" valign="bottom">&nbsp;</td>
  <td align="left" valign="bottom">&nbsp;</td>
  <td align="left" valign="bottom">&nbsp;</td>
</tr>
<tr valign="top">
<td align="left" valign="bottom"><font size="2" face="serif">/s/ James Walsh</font></td>
<td align="left" valign="bottom">&nbsp;</td>
<td align="left" valign="bottom"><font size="2" face="serif">Chief Operating Officer and Director</font></td>
</tr>
<tr valign="top">
  <td align="left" valign="bottom"><hr size="1" noshade>
  </td>
  <td align="left" valign="bottom">&nbsp;</td>
  <td align="left" valign="bottom">&nbsp;</td>
</tr>
<tr valign="top">
<td align="left" valign="bottom"><font size="2" face="serif">James Walsh</font></td>
<td align="left" valign="bottom">&nbsp;</td>
<td align="left" valign="bottom"><font size="2" face="serif">&nbsp;</font></td>
</tr>
<tr valign="top">
  <td align="left" valign="bottom">&nbsp;</td>
  <td align="left" valign="bottom">&nbsp;</td>
  <td align="left" valign="bottom">&nbsp;</td>
</tr>
<tr valign="top">
<td align="left" valign="bottom"><font size="2" face="serif">/s/ Rory Nealon</font></td>
<td align="left" valign="bottom">&nbsp;</td>
<td align="left" valign="bottom"><font size="2" face="serif">Chief Financial Officer, Secretary and Director</font></td>
</tr>
<tr valign="top">
  <td align="left" valign="bottom"><hr size="1" noshade>
  </td>
  <td align="left" valign="bottom">&nbsp;</td>
  <td align="left" valign="bottom">&nbsp;</td>
</tr>
<tr valign="top">
<td align="left" valign="bottom"><font size="2" face="serif">Rory Nealon</font></td>
<td align="left" valign="bottom">&nbsp;</td>
<td align="left" valign="bottom"><font size="2" face="serif">&nbsp;</font></td>
</tr>
<tr valign="top">
  <td align="left" valign="bottom">&nbsp;</td>
  <td align="left" valign="bottom">&nbsp;</td>
  <td align="left" valign="bottom">&nbsp;</td>
</tr>
<tr valign="top">
<td align="left" valign="bottom"><font size="2" face="serif">/s/ Peter Coyne</font></td>
<td align="left" valign="bottom">&nbsp;</td>
<td align="left" valign="bottom"><font size="2" face="serif">Non-executive Director</font></td>
</tr>
<tr valign="top">
  <td align="left" valign="bottom"><hr size="1" noshade>
  </td>
  <td align="left" valign="bottom">&nbsp;</td>
  <td align="left" valign="bottom">&nbsp;</td>
</tr>
<tr valign="top">
<td align="left" valign="bottom"><font size="2" face="serif">Peter Coyne</font></td>
<td align="left" valign="bottom">&nbsp;</td>
<td align="left" valign="bottom"><font size="2" face="serif">&nbsp;</font></td>
</tr>
</table>
<p align="center"><font face="serif" size="2">II-5</font></p>
<hr noshade align="center" width="100%" size="2">
<div style="page-break-before:always"></div>
<page>
<a name="p?"></a>
<p><a href="#contents"><font size="2">Back to Contents</font></a></p>
<p align="center"><font size="2" face="serif"><b>INDEX OF EXHIBITS</b></font></p>
<table width="100%" border="0">
  <tr>
    <td width="6%"><font size="2" face="serif">4.</font></td>
    <td><font size="2" face="serif"> Employee Share Option Plan 2003.</font></td>
  </tr>
  <tr>
    <td>&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td><font size="2" face="serif">5.</font></td>
    <td><font size="2" face="serif">Opinion of O'Donnell Sweeney</font></td>
  </tr>
  <tr>
    <td>&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td><font size="2" face="serif">23.1</font></td>
    <td><font size="2" face="serif">Consent of Ernst &amp; Young, Independent
    Registered Public Accounting Firm</font></td>
  </tr>
  <tr>
    <td>&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td><font size="2" face="serif">23.2</font></td>
    <td><font size="2" face="serif">Consent of O'Donnell Sweeney (included in
    Exhibit 5)</font></td>
  </tr>
  <tr>
    <td>&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td><font size="2" face="serif">24</font></td>
    <td><font size="2" face="serif">Powers of Attorney (included in signature
    pages)</font></td>
  </tr>
</table>
<p>&nbsp;</p>
<p align="center"><font face="serif" size="2">II-6</font></p>
<hr noshade align="center" width="100%" size="2">
<div style="page-break-before:always"></div>
</body>
</html>
[{"type": "S-8", "sequence": "1", "filename": "b405924_s8.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 31109}]
{"company-data": {"conformed-name": "TRINITY BIOTECH PLC", "cik": "0000888721", "assigned-sic": "2835", "irs-number": "000000000", "state-of-incorporation": "L2", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-124384", "film-number": "05777680"}, "business-address": {"street1": "IDA BUSINESS PARK, BRAY, CO WICKLOW", "street2": "IRELAND", "city": "DUBLIN IRELAND", "state": "L2", "zip": "18", "phone": "01135312955111"}, "mail-address": {"street1": "3 ROCK ROAD", "street2": "SANDYFORD INDUSTRIAL ESTATES", "city": "DUBLIN IRELAND", "state": "L2", "zip": "18"}}
Prepared and filed by St Ives Burrups
As filed with the Securities
      and Exchange Commission on April 27, 2005
Registration No. 333-
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
TRINITY BIOTECH PLC
(Exact name of Registrant as specified in its charter)
Republic of Ireland
Not Applicable
(State or other jurisdiction of
(I.R.S. Employer
incorporation or organization)
Identification No.)
IDA Business Park
Bray, Co. Wicklow
Ireland
011 353 1 276 9800
(Address of Registrant's principal executive offices)
TRINITY BIOTECH PLC EMPLOYEE SHARE OPTION PLAN 2003
(full title of the plan)
Alan J. Bernstein, Esq.
Carter Ledyard & Milburn LLP
2 Wall Street
New York, NY 10005
(212) 732-3200
(Name and address of agent for service)
(Telephone number, including area code, of agent for service)
Copies to:
Alan J. Bernstein, Esq.
Carter Ledyard & Milburn LLP
2 Wall Street
New York, NY 10005
(212) 732-3200
Back to Contents
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
Class A Ordinary Shares represented by American Depository Shares (1)
3,000,000 (2)
$2.07 (3)
$6,210,000 (3)
$731
(1)
American Depositary Shares ("ADS"), each
ADS representing one Class A Ordinary Share, nominal value US$0.0109 per share
("Common Stock") of Trinity Biotech plc (the "Company"), have been
registered on a separate Registration Statement on Form F-6.
(2)
The 3,000,000 shares of Common Stock represent the
number of shares issuable under the Employee Share Option Plan 2003 (the "Plan").
(3)
Calculated pursuant to Rule 457(c) under the Securities
Act of 1933, on the basis of the average of the high and low prices ($2.10
and
$2.04) of an ADR, as quoted on the NASDAQ Small Cap Market on April 26, 2005.
This Registration Statement shall become effective immediately upon filing as provided in Rule 462(a) under the Securities Act of 1933.
ii
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PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Item 1.
Plan Information*
Item 2.
Registrant Information and Employee Plan Annual Information*
*This information is not required to be included in, and is not incorporated by reference in, this Registration Statement.
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PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.
Incorporation of Documents by Reference
The
    following documents which have been filed by the Company (File No. 0-22320)
with the Securities and Exchange Commission (the "Commission"), pursuant
to the Securities Exchange Act of 1934, as amended (the "1934 Act") are incorporated
by reference herein and shall be deemed to be a part hereof.
(a)      The
    Company's Annual Report on Form 20-F for the year ended December 31, 2004
(the "Annual Report") filed on April 1, 2005.
(b)      All other reports filed by the Company with the Commission pursuant to Sections 13(a) or 15(d) of the 1934 Act, since December 31, 2004.
(c)      A
    description of the ADS and the Common Stock is contained in the Company's
    Annual Report on Form 20-F for the fiscal year ended December 31, 2004.
All Annual Reports on Form 20-F of the Company filed pursuant to the 1934 Act subsequent to the date of this Prospectus and prior to the termination of the offering of the Shares shall be deemed incorporated by reference in this Prospectus and to be a part hereof from the date of filing of such documents. All subsequent reports on Form 6-K filed by the Company shall be incorporated by reference into this Prospectus. Any statement contained in a document incorporated by reference shall be deemed to be modified or superceded for purposes of this Registration Statement to the extent that it conflicts with a statement contained herein or in any other subsequently filed document which also is or is deemed to be
incorporated by reference, and such statement shall not be deemed, except so modified or superceded, to constitute a part of this Registration Statement.
Copies of any documents that are incorporated by reference herein, other than exhibits to such documents, may be obtained upon request without charge by written or oral request from the Company's Corporate Secretary, Trinity Biotech plc, IDA Business Park, Bray, Co. Wicklow, Ireland. The Company's telephone number is 011 353 1 276 9800.
Item 4.
Description of Securities
Not applicable.
Item 5.
Interests of Named Experts and Counsel
Not applicable.
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Item 6.
Indemnification of Directors and Officers
The
    Company's Articles of Association provide that every Director, Managing Director,
    agent secretary or other officer of the Company shall be entitled to be indemnified
    out of the assets of the Company against all losses or liabilities which
    he may sustain or incur in or about the execution of the duties of his office
    or otherwise in relation thereto, including any liability incurred by him
    in defending any proceeding, whether civil or criminal, in which judgment
    is given in his favor or in which he is acquitted, and no Director or other
    officer shall be liable for any loss, damage or misfortune which may happen
    to or be incurred by the Company in the execution of the duties of his office
    or in relation
thereto.
Item 7.
Exemption
    from Registration Claimed Not applicable.
Item 8.
Exhibits
4.
Employee
    Share Option Plan 2003.
5.
Opinion
    of O'Donnell Sweeney
23.1
Consent
    of Ernst & Young, Independent Registered Public Accounting Firm
23.2
Consent of O'Donnell Sweeney (included in
    Exhibit 5)
24
Powers of Attorney (included in signature
    pages)
Item 9. Undertakings
(A) The undersigned registrant hereby undertakes:
(1)       To file, during any period in which
        offers or sales are being made, a post-effective amendment to this registration
    statement:
(i)      To
        include any prospectus required by Section 10(a)(3) of the Securities
    Act of 1933;
(ii)      To
        reflect in the prospectus any facts or events arising after the effective
        date of the registration statement (or the most recent post-effective
        amendment thereof) which, individually or in the aggregate, represent
        a fundamental change in the information set forth in the registration
        statement. Notwithstanding the foregoing, any increase or decrease in
        volume of securities offered (if the total dollar value of securities
        offered would not exceed that which was registered) and any deviation
        from the low or high end of the estimated maximum offering range may
        be reflected in the form of prospectus filed with the Commission pursuant
        to Rule 424(b) if, in the aggregate, the changes in volume and price
        represent no more than a 20 percent change in the maximum approximate
        offering price set forth in the Calculation of Registration Fee table
    in the effective registration statement.
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(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 (a)(1)(i) and (a)(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 Commission by the registrant pursuant to section 13 or section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the registration statement.
(2)      That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide
offering thereof
(3)      To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
(B)      The undersigned registrant hereby undertakes that, for the purposes of determining any liability under the Securities Act of 1933, each filing of the registrant's annual report pursuant to section 13(a) or section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan's annual report pursuant to section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in 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
(C)      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 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 Act and will be governed by the final adjudication of such issue.
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SIGNATURES
Pursuant
    to the requirements of the Securities Act of 1933, the Registrant certifies
    that it has reasonable grounds to believe that it meets all of the requirements
    for filing on Form S-8 and has duly caused this Registration Statement to
    be signed on its behalf by the undersigned, thereunto duly authorized, in
Dublin, Ireland on the 27
th
day of April, 2005.
TRINITY BIOTECH PLC
By:
/s/ Ronan O'Caoimh
Ronan O'Caoimh
Chairman and Chief Executive Officer
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POWER OF ATTORNEY
Each
    person whose signature appears below hereby constitutes Ronan O'Caoimh his
    true and lawful attorney-in-fact with full power to execute in the name of
    such person, in the capacities stated below, and to file, such one or more
    amendments to this Registration Statement as the Registrant deems appropriate,
    and generally to do all such things in the name and on behalf of such person,
    in the capacities stated below, to enable the Registrant to comply with the
    provisions of the Securities Act of 1933, as amended, and all requirements
    of the Securities and Exchange Commission thereunder, and hereby ratifies
    and confirms the signature of such person as it may be signed by such attorney-in-fact
    to any and all amendments
to this Registration Statement.
Pursuant
    to the requirements of the Securities Act of 1933, this Registration Statement
    and the above power of attorney have been signed below by the following persons
in the capacities indicated on April 27, 2005.
Signature
Title
/s/ Ronan O'Caoimh
Chairman, Chief Executive Officer and Director
(Principal Executive Officer)
Ronan O'Caoimh
/s/ Denis Burger
Non-executive Director
(Authorized U.S. representative)
Denis Burger
/s/ Brendan Farrell
President and Director
Brendan Farrell
/s/ James Walsh
Chief Operating Officer and Director
James Walsh
/s/ Rory Nealon
Chief Financial Officer, Secretary and Director
Rory Nealon
/s/ Peter Coyne
Non-executive Director
Peter Coyne
II-5
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INDEX OF EXHIBITS
4.
Employee Share Option Plan 2003.
5.
Opinion of O'Donnell Sweeney
23.1
Consent of Ernst & Young, Independent
    Registered Public Accounting Firm
23.2
Consent of O'Donnell Sweeney (included in
    Exhibit 5)
24
Powers of Attorney (included in signature
    pages)
II-6