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   <TITLE>EDGARized at Vintage Filings, LLC</TITLE>
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<FONT size=2 face="serif"> 	As filed with the Securities and Exchange Commission on June 30, 2004<BR>Registration No. 333-_____ </FONT>
</P>
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<P align="center"><B><FONT size=5 face="serif">SECURITIES AND EXCHANGE COMMISSION
  </FONT></B> <BR>
<B><FONT size=2 face="serif">Washington, D.C. 20549 </FONT></B>
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<B><FONT size=5 face="serif">FORM S-8 </FONT></B>
<BR>
<B><FONT size=4 face="serif">REGISTRATION STATEMENT </FONT></B>
<BR>
<B><I><FONT size=2 face="serif">Under </FONT></I></B>
<BR>
<B><I><FONT size=2 face="serif">The Securities Act of 1933 </FONT></I></B>
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<B><FONT size=5 face="serif">ALTIGEN COMMUNICATIONS, INC. </FONT></B>
<BR>
<B><FONT size=1 face="serif">(Exact name of Registrant as specified in its charter) </FONT></B>
</P>
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   <TD width="50%" align="center"><B><FONT size=2 face="serif">Delaware</FONT></B></TD>
   <TD align="center" width="50%"><B><FONT size=2 face="serif">94-3204299</FONT></B></TD>
</TR>
<TR>
   <TD width="50%" align="center"><B><FONT size=1 face="serif">(State or other jurisdiction of</FONT></B></TD>
   <TD align="center" width="50%"><B><FONT size=1 face="serif">(I.R.S. Employer</FONT></B></TD>
</TR>
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   <TD width="50%" align="center"><B><FONT size=1 face="serif">incorporation or organization)</FONT></B></TD>
   <TD align="center" width="50%"><B><FONT size=1 face="serif">Identification Number)</FONT></B></TD>
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<P align="center"> <FONT size=2 face="serif"> </FONT><B><FONT size=2 face="serif">ALTIGEN
  COMMUNICATIONS, INC. </FONT></B><FONT size=2 face="serif"> </FONT><BR><B><FONT size=2 face="serif">4555
  Cushing Parkway<BR>Fremont, California 94538<BR>(510) 252-9712 </FONT></B> </P>
<P align="center"> <B><FONT size=1 face="serif">(Address, including zip code,
  and telephone number, including area code, of Registrant&#146;s principal executive
  offices) </FONT></B> </P>
<P align="center"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><FONT face="serif">1999 STOCK
  OPTION PLAN<BR>1999 EMPLOYEE STOCK PURCHASE PLAN </FONT></B> <BR> <B><FONT size=1 face="serif">(Full title of the Plans)</FONT></B><FONT size=2 face="serif">
  </FONT> </P>
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<P align="center"> <FONT size=2 face="serif"> </FONT><B><FONT size=2 face="serif">Gilbert
  Hu </FONT></B><FONT size=2 face="serif"> </FONT><BR>
  <B><FONT size=2 face="serif">Chief Executive Officer<BR>
  ALTIGEN COMMUNICA</FONT></B><B><FONT size=2 face="serif">TIONS, INC. </FONT></B> <BR>
  <B><FONT size=2 face="serif">4555 Cushing Parkway<BR>
  Fremont, California 94538<BR>
  (510) 252-9712 </FONT></B> </P>
<P align="center"> <B><FONT size=1 face="serif">(Name, address, including zip
  code, and telephone number, including area code, of agent for service) </FONT></B>
</P>
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<P align="center"> <FONT size=1 face="serif"> </FONT><I><FONT size=2 face="serif">Copy
  to: </FONT></I><BR> <B><FONT size=2 face="serif"> Issac Vaughn, Esq.<BR>Wilson Sonsini
  Goodrich &amp; Rosati<BR>Professional Corporation<BR>650 Page Mill Road<BR>Palo Alto,
  CA 94304<BR>(650) 493-9300 </FONT></B> </P>
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<P align="center"> <B><FONT size=2 face="serif">CALCULATION OF REGISTRATION FEE
  </FONT></B> </P>
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<TABLE border="0" cellpadding="0" cellspacing="0" width="100%">
  <TR valign="bottom">
    <TD align="left" nowrap><FONT size="2" face="SERIF"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Title of Securities
      to be Registered</B></FONT></TD>
    <TD align="center"><FONT size="2" face="SERIF"><B>Amount to be<BR>
      Registered</B></FONT></TD>
    <TD align="center" nowrap><FONT size="2" face="SERIF"><B>Proposed Maximum<BR>
      Offering Price Per<BR>
      Share</B></FONT></TD>
    <TD align="center"><FONT size="2" face="SERIF"><B>Proposed Maximum<BR>
      Aggregate Offering<BR>
      Price</B></FONT></TD>
    <TD align="center"><FONT size="2" face="SERIF"><B>Amount of<BR>
      Registration Fee</B></FONT></TD>
  </TR>
  <TR>
    <TD nowrap><HR size="1" noshade></TD>
    <TD align="center"><HR size="1" noshade></TD>
    <TD align="center"><HR size="1" noshade></TD>
    <TD align="center"><HR size="1" noshade></TD>
    <TD align="center"><HR size="1" noshade></TD>
  </TR>
  <TR valign="bottom">
    <TD nowrap><FONT size="2" face="SERIF">&nbsp;&nbsp;&nbsp;1999 Stock Option Plan, as amended<BR>&nbsp;&nbsp;&nbsp;
      Common Stock, $0.001 par value</FONT></TD>
    <TD align="center"><FONT size="2" face="SERIF">916,638 shares (1)</FONT></TD>
    <TD align="center"><FONT size="2" face="SERIF">$3.0200 (2)</FONT></TD>
    <TD align="center"><FONT size="2" face="SERIF">$2,768,246.76 (2)</FONT></TD>
    <TD align="center"><FONT size="2" face="SERIF">$350.74 </FONT></TD>
  </TR>
  <TR>
    <TD nowrap><HR size="1" noshade></TD>
    <TD align="center"><HR size="1" noshade></TD>
    <TD align="center"><HR size="1" noshade></TD>
    <TD align="center"><HR size="1" noshade></TD>
    <TD align="center"><HR size="1" noshade></TD>
  </TR>
  <TR valign="bottom">
    <TD nowrap><FONT size="2" face="SERIF">&nbsp;&nbsp;&nbsp;1999 Employee Stock Purchase Plan,
      as amended<BR>&nbsp;&nbsp;&nbsp;
      Common Stock, $0.001 par value</FONT></TD>
    <TD align="center"><FONT size="2" face="SERIF">848,868 shares (1)</FONT></TD>
    <TD align="center"><FONT size="2" face="SERIF">$2.5670 (2)</FONT></TD>
    <TD align="center"><FONT size="2" face="SERIF">$2,179,044.16 (3)</FONT></TD>
    <TD align="center"><FONT size="2" face="SERIF">$276.08 </FONT></TD>
  </TR>
  <TR>
    <TD nowrap><HR size="1" noshade></TD>
    <TD align="center"><HR size="1" noshade></TD>
    <TD align="center"><HR size="1" noshade></TD>
    <TD align="center"><HR size="1" noshade></TD>
    <TD align="center"><HR size="1" noshade></TD>
  </TR>
  <TR>
    <TD nowrap><B><FONT size="2" face="SERIF">&nbsp;&nbsp;&nbsp;TOTAL REGISTRATION FEES</FONT></B></TD>
    <TD align="center"><FONT size="2" face="SERIF">&nbsp;</FONT></TD>
    <TD align="center"><FONT size="2" face="SERIF">&nbsp;</FONT></TD>
    <TD align="center"><FONT size="2" face="SERIF">&nbsp;</FONT></TD>
    <TD align="center"><FONT size="2" face="SERIF">$626.82 </FONT></TD>
  </TR>
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   <TD valign="top"><FONT size=1 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
   <TD valign="top"><FONT size=1 face="serif">This registration statement shall also cover any additional shares of common stock which become issuable by reason of any stock dividend, stock split, recapitalization or other similar transaction
effected without receipt of consideration which results in an increase in the number of the outstanding shares of common stock.</FONT><BR></TD>
</TR>
<TR>
   <TD valign="top"><FONT size=1 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)</FONT></TD>
   <TD valign="top"><FONT size=1 face="serif">The proposed maximum offering price per share was determined pursuant to Rule 457(h) under the Securities Act of 1933, solely for the purpose of calculating the registration fee, to be equal to $3.02 per
share, the average of the high and low price of the Registrant&#146;s common stock as reported on the Nasdaq Stock Market on June 24, 2004.</FONT><BR></TD>
</TR>
<TR>
   <TD valign="top"><FONT size=1 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)</FONT></TD>
   <td valign="top"><FONT size=1 face="serif">The proposed maximum offering price per share was determined pursuant to Rule 457(h) under the Securities Act of 1933, solely for purposes of calculating the registration fee, to be equal to $2.5670 per
share, which is the average of the high and low price of the registrant&#146;s common stock as reported on The Nasdaq Stock Market on June 24, 2004, multiplied by 85%, which is the percentage of the trading price applicable to purchases under the
ESPP.</FONT><BR></td>
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<P align="center"><B><FONT size=2 face="serif">ALTIGEN COMMUNICATIONS, INC.<BR>
  REGISTRATION STATEMENT ON FORM S-8 </FONT></B> </P>
<P align="center"> <B><FONT size=2 face="serif">EXPLANATORY NOTE </FONT></B> </P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">The contents of Registration Statement No. 333-94783 and Registration Statement No. 333-82090 on Form S-8 as filed with the Securities and Exchange Commission (the &#147;Commission&#148;) on
January 14, 2000 and February 4, 2002, respectively, are incorporated herein by reference to the extent not replaced hereby. </FONT>
</P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">This Registration Statement is filed pursuant to Item E under the general instruction on Form S-8 under the Securities Act of 1933, as amended, with respect to 1,765,506 additional shares of
Common Stock that may be issued under AltiGen Communications, Inc.&#146;s (the &#147;Registrant&#148;) 1999 Stock Plan and 1999 Employee Stock Purchase Plan (collectively, &#147;the Plans&#148;) as a result of certain automatic annual increases in
the number of shares authorized for issuance under the Plans. </FONT>
</P>
<P align="center"> <B><FONT size=2 face="serif">PART II </FONT></B> </P>
<P align="center"> <B><FONT size=2 face="serif">INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT</FONT></B><FONT size=2 face="serif"> </FONT> </P>
<P>
<FONT size=2 face="serif">Item 3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><U><FONT size=2 face="serif">Incorporation of Documents by Reference</FONT></U><FONT size=2 face="serif">. </FONT>
</P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">The following documents and information previously filed with the  Commission are hereby incorporated by reference:</FONT>
</P>
<TABLE border="0" cellpadding="0" cellspacing="0">
  <TR>
    <TD valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD valign="top"><FONT size=2 face="serif">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <td valign="top"><FONT size=2 face="serif">The Registrant&#146;s Annual Report
      on Form 10-K for the year ended September 30, 2003, filed on December 29,
      2003.<BR><BR></FONT></td>
  </tr>
  <tr>
    <td valign="top">&nbsp;</td>
    <td valign="top"><FONT size=2 face="serif">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <td valign="top"><FONT size=2 face="serif">The Registrant&#146;s Quarterly
      Report on Form 10-Q for the quarter ended March 31, 2004, filed with the
      Commission on May 17, 2004.<BR><BR></FONT></td>
  </tr>
  <tr>
    <td valign="top">&nbsp;</td>
    <td valign="top"><FONT size=2 face="serif">3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <td valign="top"><FONT size=2 face="serif">The Registrant&#146;s Quarterly
      Report on Form 10-Q for the quarter ended December 31, 2003, filed with
      the Commission on February 17, 2004.<BR><BR></FONT></td>
  </tr>
  <tr>
    <td valign="top">&nbsp;</td>
    <td valign="top"><FONT size=2 face="serif">4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <td valign="top"><FONT size=2 face="serif">The description of the Common Stock
      of the Registrant that is contained in the Registration Statement on Form
      8-A filed pursuant to Section 12 of the Exchange Act, on September 22, 1999.<BR><BR></FONT></td>
  </tr>
  <tr>
    <td valign="top">&nbsp;</td>
    <td valign="top"><FONT size=2 face="serif">5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <td valign="top"><FONT size=2 face="serif">Definitive Proxy Statement on Schedule
      14A filed with the Commission on January 9, 2004.<BR>
      <BR></FONT></td>
  </tr>
</TABLE>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">All documents subsequently filed by us pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, prior to the filing of a post-effective amendment which indicates
that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing of such documents.
Any statement contained herein or in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or
in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such earlier statement. Any statement so modified or superseded shall not be deemed, except as so modified or
superseded, to constitute a part of this Registration Statement. </FONT>
</P>
<P>
<FONT size=2 face="serif">Item 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><U><FONT size=2 face="serif">Description of Securities</FONT></U><FONT size=2 face="serif">. </FONT>
</P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size=2 face="serif">Not applicable. </FONT>
</P>
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<FONT size=2 face="serif">II-</FONT><FONT face="serif">1</FONT>
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<FONT size=2 face="serif">Item 5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><U><FONT size=2 face="serif">Interests of Named Experts and Counsel</FONT></U><FONT size=2 face="serif">.</FONT>
</P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size=2 face="serif">Not applicable. </FONT>
</P>
<P>
<FONT size=2 face="serif">Item 6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><U><FONT size=2 face="serif">Indemnification of Directors and Officers</FONT></U><FONT size=2 face="serif">.</FONT><B><FONT size=2 face="serif"> </FONT></B>
</P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Section 145 of the Delaware General Corporation Law permits a corporation to include in its charter documents, and in agreements between the corporation and its directors and officers,
provisions expanding the scope of indemnification beyond that specifically provided by the current law. </FONT>
</P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">The Registrant&#146;s Amended and Restated Certificate of Incorporation provides for the indemnification of directors to the fullest extent permissible under Delaware law. </FONT>
</P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">The Registrant&#146;s Second Amended and Restated Bylaws (the &#147;Bylaws&#148;) provides for the indemnification of officers, directors and third parties acting on behalf of the Registrant if
such person acted in good faith and in a manner reasonably believed to be in and not opposed to the best interest of the Registrant, and, with respect to any criminal action or proceeding, the indemnified party had no reason to believe his or her
conduct was unlawful. </FONT>
</P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">The Registrant has entered into indemnification agreements with its directors and executive officers, in addition to indemnification provided for in the Registrant&#146;s Bylaws, and intends to
enter into indemnification agreements with any new directors and executive officers in the future. </FONT>
</P>
<P>
<FONT size=2 face="serif">Item 7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><U><FONT size=2 face="serif">Exemption from Registration Claimed</FONT></U><FONT size=2 face="serif">. </FONT>
</P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size=2 face="serif">Not applicable. </FONT>
</P>
<P>
<FONT size=2 face="serif">Item 8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><U><FONT size=2 face="serif">Exhibits</FONT></U><FONT size=2 face="serif">. </FONT>
</P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">The Exhibits listed on the accompanying Index to Exhibits are filed as part hereof, or incorporated by reference into, this Registration Statement. (See Exhibit Index below.) </FONT>
</P>
<P>
<FONT size=2 face="serif">Item 9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><U><FONT size=2 face="serif">Undertakings</FONT></U><FONT size=2 face="serif">. </FONT>
</P>
<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned Registrant hereby undertakes:</FONT></p>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(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
  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> </P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(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 bona fide offering thereof. </FONT>
</P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(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>
</P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
  undersigned Registrant hereby undertakes that, for purposes of determining any
  liability under the Securities Act of 1933, each filing of the Registrant&#146;s
  annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange
  Act of 1934 (and where applicable, each filing of an employee benefit plan&#146;s
  annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934)
  that is incorporated by reference in 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>
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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(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 items
described in Item 6 of Part II of this registration statement, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities
Act of 1933 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 of 1933 and will be governed by the final
adjudication of such issue. </FONT>
</P>
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<FONT size=2 face="serif">II-</FONT><FONT face="serif">3</FONT>
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<P align="center"> <B><FONT size=2 face="serif">SIGNATURES</FONT></B><FONT size=2 face="serif">
  </FONT> </P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">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 City of Fremont, State of California on June 30, 2004. </FONT>
</P>
<TABLE width="100%" border=0 cellspacing=0 cellpadding=0>
  <TR>
    <TD width="50%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD colspan="2"><B><FONT size=2 face="serif">ALTIGEN COMMUNICATIONS, INC.</FONT></B></TD>
  </TR>
  <TR>
    <TD width="50%">&nbsp;</TD>
    <TD colspan="2">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="50%">&nbsp;</TD>
    <TD width="2%"><FONT size=2 face="serif">By:</FONT></TD>
    <TD width="50%">/s/ <FONT size=2 face="serif">Gilbert Hu</FONT></TD>
  </TR>
  <TR>
    <TD width="50%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><HR noshade size=1></TD>
  </TR>
  <TR>
    <TD width="50%">&nbsp;</TD>
    <TD colspan="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Gilbert Hu</FONT></TD>
  </TR>
  <TR>
    <TD width="50%">&nbsp;</TD>
    <TD colspan="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">President and
      Chief Executive Officer</FONT></TD>
  </TR>
</TABLE>
<P align="center"> <B><FONT size=2 face="serif">POWER OF ATTORNEY</FONT></B><FONT size=2 face="serif">
  </FONT> </P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">KNOW ALL PERSONS BY THESE PRESENT, that each person whose signature appears below constitutes and appoints Gilbert Hu and Philip McDermott and each of them, acting individually, as his
attorney-in-fact, with full power of substitution, for him in any and all capacities, to sign any and all amendments to this registration statement (including post-effective amendments) and to file the same, with all exhibits thereto and other
documents in connection therewith, with the Securities and Exchange Commission, hereby ratifying and confirming our signatures as they may be signed by our said attorney to any and all amendments to the registration statement. </FONT>
</P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated. </FONT>
</P>
<TABLE border=0 cellspacing=0 cellpadding=0 width="100%">
  <TR>
    <TD width="30%" align="center" nowrap><B><FONT size=2 face="serif">SIGNATURE</FONT></B></TD>
    <TD align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD width="30%" align="center" nowrap><B><FONT size=2 face="serif">TITLE</FONT></B></TD>
    <TD align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD width="30%" align="center" nowrap><B><FONT size=2 face="serif">DATE</FONT></B></TD>
  </TR>
  <TR>
    <TD width="30%" nowrap><HR noshade size=1></TD>
    <TD>&nbsp;</TD>
    <TD width="30%" nowrap><HR noshade size=1></TD>
    <TD>&nbsp;</TD>
    <TD width="30%" nowrap><HR noshade size=1></TD>
  </TR>
  <TR>
    <TD width="30%" align="center" nowrap><div align="left">/s/ <FONT size=2 face="serif">Gilbert Hu</FONT></div></TD>
    <TD align="center">&nbsp;</TD>
    <TD width="30%" align="center" nowrap>&nbsp;</TD>
    <TD align="center">&nbsp;</TD>
    <TD width="30%" align="center" nowrap>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="30%" nowrap><HR align="left" width="90%" size=1 noshade></TD>
    <TD>&nbsp;</TD>
    <TD width="30%" nowrap><FONT size=2 face="serif">Chief Executive Officer (principal</FONT></TD>
    <TD>&nbsp;</TD>
    <TD width="30%" nowrap>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="30%" nowrap><FONT size=2 face="serif">Gilbert Hu</FONT></TD>
    <TD>&nbsp;</TD>
    <TD width="30%" nowrap><FONT size=2 face="serif">executive officer) and Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD width="30%" align="center" nowrap><FONT size=2 face="serif">June 30, 2004</FONT></TD>
  </TR>
  <TR>
    <TD nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="30%" nowrap>/s/ <FONT size=2 face="serif">Philip McDermott</FONT></TD>
    <TD>&nbsp;</TD>
    <TD width="30%" nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD width="30%" align="center" nowrap>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="30%" nowrap><HR align="left" width="90%" size=1 noshade></TD>
    <TD>&nbsp;</TD>
    <TD width="30%" nowrap><FONT size=2 face="serif">Chief Financial Officer (principal</FONT></TD>
    <TD>&nbsp;</TD>
    <TD width="30%" align="center" nowrap>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="30%" nowrap><FONT size=2 face="serif">Philip McDermott</FONT></TD>
    <TD>&nbsp;</TD>
    <TD width="30%" nowrap><FONT size=2 face="serif">financial and accounting
      officer)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD width="30%" align="center" nowrap><FONT size=2 face="serif">June 30, 2004</FONT></TD>
  </TR>
  <TR>
    <TD nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="30%" nowrap>/s/ <FONT size=2 face="serif">Richard Black</FONT></TD>
    <TD>&nbsp;</TD>
    <TD width="30%" nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD width="30%" align="center" nowrap>&nbsp;</TD>
  </TR>
  <TR>
    <TD nowrap><HR align="left" width="90%" size=1 noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap><FONT size=2 face="serif">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="30%" nowrap><FONT size=2 face="serif">Richard Black</FONT></TD>
    <TD>&nbsp;</TD>
    <TD width="30%" nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD width="30%" align="center" nowrap><FONT size=2 face="serif">June 30, 2004</FONT></TD>
  </TR>
  <TR>
    <TD nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="30%" nowrap>/s/ <FONT size=2 face="serif">Kenneth Tai</FONT></TD>
    <TD>&nbsp;</TD>
    <TD width="30%" nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD width="30%" align="center" nowrap>&nbsp;</TD>
  </TR>
  <TR>
    <TD nowrap><HR align="left" width="90%" size=1 noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap><FONT size=2 face="serif">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="30%" nowrap><FONT size=2 face="serif">Kenneth Tai</FONT></TD>
    <TD>&nbsp;</TD>
    <TD width="30%" nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD width="30%" align="center" nowrap><FONT size=2 face="serif">June 30, 2004</FONT></TD>
  </TR>
  <TR>
    <TD nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="30%" nowrap>/s/ <FONT size=2 face="serif">Tacheng Chester Wang</FONT></TD>
    <TD>&nbsp;</TD>
    <TD width="30%" nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD width="30%" align="center" nowrap>&nbsp;</TD>
  </TR>
  <TR>
    <TD nowrap><HR align="left" width="90%" size=1 noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap><FONT size=2 face="serif">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="30%" nowrap><FONT size=2 face="serif">Tacheng Chester Wang</FONT></TD>
    <TD>&nbsp;</TD>
    <TD width="30%" nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD width="30%" align="center" nowrap><FONT size=2 face="serif">June 30, 2004</FONT></TD>
  </TR>
</TABLE>
<P align="right">
<FONT size=2 face="serif">II-</FONT><FONT face="serif">4</FONT>
</P>

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<A name="page_6"></A>

<P align="center">
<B><FONT size=2 face="serif">INDEX TO EXHIBITS</FONT></B><FONT size=2 face="serif"> </FONT>
</P>
<TABLE border=0 cellspacing=0 cellpadding=0>
  <TR>
    <TD colspan="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD align="center">&nbsp;</TD>
    <TD align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD align="center"><B><FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></B></TD>
  </TR>
  <TR>
    <TD colspan="2" align="center"><B><FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibit&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></B></TD>
    <TD align="center">&nbsp;</TD>
    <TD align="center">&nbsp;</TD>
    <TD align="center">&nbsp;</TD>
    <TD align="center"><B></B></TD>
  </TR>
  <TR>
    <TD colspan="2" align="center"><B><FONT size=2 face="serif">Number</FONT></B></TD>
    <TD align="center">&nbsp;</TD>
    <TD align="center"><B><FONT size=2 face="serif">Document</FONT></B></TD>
    <TD align="center">&nbsp;</TD>
    <TD align="center"><B></B></TD>
  </TR>
  <TR>
    <TD colspan="2"><HR noshade size=1></TD>
    <TD>&nbsp;</TD>
    <TD><HR noshade size=1></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD align="center">&nbsp;</TD>
    <TD align="center">&nbsp;</TD>
    <TD align="center">&nbsp;</TD>
    <TD align="center">&nbsp;</TD>
    <TD align="center">&nbsp;</TD>
  </TR>
  <TR>
    <TD align="right" valign="top"><FONT size=2 face="serif">5.1</FONT></TD>
    <TD>&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD valign="top"><FONT size=2 face="serif">Opinion of Wilson Sonsini Goodrich
      &amp; Rosati, Professional Corporation with respect to the legality of securities
      being registered (Counsel to the Registrant)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR bgcolor="#CCFFFF">
    <TD align="right" valign="top"><FONT size=2 face="serif">10.4</FONT></TD>
    <TD><FONT size=2 face="serif">*</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT size=2 face="serif">1999 Stock Option Plan, as amended</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR>
    <TD align="right" valign="top"><FONT size=2 face="serif">10.5</FONT></TD>
    <TD><FONT size=2 face="serif">**</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT size=2 face="serif">1999 Employee Stock Purchase Plan, as amended,
      and form of subscription agreement</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR bgcolor="#CCFFFF">
    <TD align="right" valign="top"><FONT size=2 face="serif">23.1</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT size=2 face="serif">Consent of Deloitte &amp; Touche, LLP (Independent
      Public Accountants)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR>
    <TD align="right" valign="top"><FONT size=2 face="serif">23.2</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT size=2 face="serif">Consent of Wilson Sonsini Goodrich &amp; Rosati,
      Professional Corporation (contained in Exhibit 5.1 hereto)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR>
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR bgcolor="#CCFFFF">
    <TD align="right" valign="top"><FONT size=2 face="serif">24.1</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT size=2 face="serif">Power of Attorney (see page II-4)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
</TABLE>
<TABLE border="0" cellpadding="0" cellspacing="0" width="100%">
  <TR>
    <TD colspan="2" valign="top">&nbsp;</TD>
  </TR>
  <TR>
    <TD colspan="2" valign="top"><HR align="left" width="15%" size="1" noshade></TD>
  </TR>
  <TR>
    <TD valign="top"><FONT size=2 face="serif">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD valign="top"><FONT size=2 face="serif">Previously filed as an exhibit
      to Registrant&#146;s Annual Report on Form 10-K (File No. 000-27427), filed
      December 29, 2003.<BR><BR></FONT></TD>
  </TR>
  <TR>
    <TD height="40" valign="top"><FONT size=2 face="serif">**</FONT></TD>
    <td valign="top"><FONT size=2 face="serif">Incorporated by reference to the
      Registrant&#146;s Annual Report on Form 10-K (File No. 000-27427), filed
      December 29, 2003.</FONT></td>
  </tr>
</TABLE>
<P align="right">
<FONT size=2 face="serif">II-</FONT><FONT face="serif">5</FONT>
</P>

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</BODY>

</HTML>
[{"type": "S-8", "sequence": "1", "filename": "v03384_s8.htm", "secsgml_size_bytes": 33777}]
{"company-data": {"conformed-name": "ALTIGEN COMMUNICATIONS INC", "cik": "0001003607", "assigned-sic": "3661", "irs-number": "943204299"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-117000", "film-number": "04891138"}, "business-address": {"street1": "4555 CUSHING PARKWAY", "city": "FREMONT", "state": "CA", "zip": "94538", "phone": "5102529712"}}
EDGARized at Vintage Filings, LLC
As filed with the Securities and Exchange Commission on June 30, 2004
Registration No. 333-_____
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
Under
The Securities Act of 1933
ALTIGEN COMMUNICATIONS, INC.
(Exact name of Registrant as specified in its charter)
Delaware
94-3204299
(State or other jurisdiction of
(I.R.S. Employer
incorporation or organization)
Identification Number)
ALTIGEN
  COMMUNICATIONS, INC.
4555
  Cushing Parkway
Fremont, California 94538
(510) 252-9712
(Address, including zip code,
  and telephone number, including area code, of Registrant's principal executive
  offices)
1999 STOCK
  OPTION PLAN
1999 EMPLOYEE STOCK PURCHASE PLAN
(Full title of the Plans)
Gilbert
  Hu
Chief Executive Officer
ALTIGEN COMMUNICA
TIONS, INC.
4555 Cushing Parkway
Fremont, California 94538
(510) 252-9712
(Name, address, including zip
  code, and telephone number, including area code, of agent for service)
Copy
  to:
Issac Vaughn, Esq.
Wilson Sonsini
  Goodrich & Rosati
Professional Corporation
650 Page Mill Road
Palo Alto,
  CA 94304
(650) 493-9300
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
1999 Stock Option Plan, as amended
Common Stock, $0.001 par value
916,638 shares (1)
$3.0200 (2)
$2,768,246.76 (2)
$350.74
1999 Employee Stock Purchase Plan,
      as amended
Common Stock, $0.001 par value
848,868 shares (1)
$2.5670 (2)
$2,179,044.16 (3)
$276.08
TOTAL REGISTRATION FEES
$626.82
(1)
This registration statement shall also cover any additional shares of common stock which become issuable by reason of any stock dividend, stock split, recapitalization or other similar transaction
effected without receipt of consideration which results in an increase in the number of the outstanding shares of common stock.
(2)
The proposed maximum offering price per share was determined pursuant to Rule 457(h) under the Securities Act of 1933, solely for the purpose of calculating the registration fee, to be equal to $3.02 per
share, the average of the high and low price of the Registrant's common stock as reported on the Nasdaq Stock Market on June 24, 2004.
(3)
The proposed maximum offering price per share was determined pursuant to Rule 457(h) under the Securities Act of 1933, solely for purposes of calculating the registration fee, to be equal to $2.5670 per
share, which is the average of the high and low price of the registrant's common stock as reported on The Nasdaq Stock Market on June 24, 2004, multiplied by 85%, which is the percentage of the trading price applicable to purchases under the
ESPP.
ALTIGEN COMMUNICATIONS, INC.
REGISTRATION STATEMENT ON FORM S-8
EXPLANATORY NOTE
The contents of Registration Statement No. 333-94783 and Registration Statement No. 333-82090 on Form S-8 as filed with the Securities and Exchange Commission (the "Commission") on
January 14, 2000 and February 4, 2002, respectively, are incorporated herein by reference to the extent not replaced hereby.
This Registration Statement is filed pursuant to Item E under the general instruction on Form S-8 under the Securities Act of 1933, as amended, with respect to 1,765,506 additional shares of
Common Stock that may be issued under AltiGen Communications, Inc.'s (the "Registrant") 1999 Stock Plan and 1999 Employee Stock Purchase Plan (collectively, "the Plans") as a result of certain automatic annual increases in
the number of shares authorized for issuance under the Plans.
PART II
INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT
Item 3.
Incorporation of Documents by Reference
.
The following documents and information previously filed with the  Commission are hereby incorporated by reference:
1.
The Registrant's Annual Report
      on Form 10-K for the year ended September 30, 2003, filed on December 29,
      2003.
2.
The Registrant's Quarterly
      Report on Form 10-Q for the quarter ended March 31, 2004, filed with the
      Commission on May 17, 2004.
3.
The Registrant's Quarterly
      Report on Form 10-Q for the quarter ended December 31, 2003, filed with
      the Commission on February 17, 2004.
4.
The description of the Common Stock
      of the Registrant that is contained in the Registration Statement on Form
      8-A filed pursuant to Section 12 of the Exchange Act, on September 22, 1999.
5.
Definitive Proxy Statement on Schedule
      14A filed with the Commission on January 9, 2004.
All documents subsequently filed by us pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, prior to the filing of a post-effective amendment which indicates
that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing of such documents.
Any statement contained herein or in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or
in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such earlier statement. Any statement so modified or superseded shall not be deemed, except as so modified or
superseded, to constitute a part of this Registration Statement.
Item 4.
Description of Securities
.
Not applicable.
II-
1
Item 5.
Interests of Named Experts and Counsel
.
Not applicable.
Item 6.
Indemnification of Directors and Officers
.
Section 145 of the Delaware General Corporation Law permits a corporation to include in its charter documents, and in agreements between the corporation and its directors and officers,
provisions expanding the scope of indemnification beyond that specifically provided by the current law.
The Registrant's Amended and Restated Certificate of Incorporation provides for the indemnification of directors to the fullest extent permissible under Delaware law.
The Registrant's Second Amended and Restated Bylaws (the "Bylaws") provides for the indemnification of officers, directors and third parties acting on behalf of the Registrant if
such person acted in good faith and in a manner reasonably believed to be in and not opposed to the best interest of the Registrant, and, with respect to any criminal action or proceeding, the indemnified party had no reason to believe his or her
conduct was unlawful.
The Registrant has entered into indemnification agreements with its directors and executive officers, in addition to indemnification provided for in the Registrant's Bylaws, and intends to
enter into indemnification agreements with any new directors and executive officers in the future.
Item 7.
Exemption from Registration Claimed
.
Not applicable.
Item 8.
Exhibits
.
The Exhibits listed on the accompanying Index to Exhibits are filed as part hereof, or incorporated by reference into, this Registration Statement. (See Exhibit Index below.)
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)     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 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.
II-
2
(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 items
described in Item 6 of Part II of this registration statement, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities
Act of 1933 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 of 1933 and will be governed by the final
adjudication of such issue.
II-
3
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it  meets all of the requirements for filing on Form S-8 and has
duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized in City of Fremont, State of California on June 30, 2004.
ALTIGEN COMMUNICATIONS, INC.
By:
/s/
Gilbert Hu
Gilbert Hu
President and
      Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENT, that each person whose signature appears below constitutes and appoints Gilbert Hu and Philip McDermott and each of them, acting individually, as his
attorney-in-fact, with full power of substitution, for him in any and all capacities, to sign any and all amendments to this registration statement (including post-effective amendments) and to file the same, with all exhibits thereto and other
documents in connection therewith, with the Securities and Exchange Commission, hereby ratifying and confirming our signatures as they may be signed by our said attorney to any and all amendments to the registration statement.
Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.
SIGNATURE
TITLE
DATE
/s/
Gilbert Hu
Chief Executive Officer (principal
Gilbert Hu
executive officer) and Director
June 30, 2004
/s/
Philip McDermott
Chief Financial Officer (principal
Philip McDermott
financial and accounting
      officer)
June 30, 2004
/s/
Richard Black
Director
Richard Black
June 30, 2004
/s/
Kenneth Tai
Director
Kenneth Tai
June 30, 2004
/s/
Tacheng Chester Wang
Director
Tacheng Chester Wang
June 30, 2004
II-
4
INDEX TO EXHIBITS
Exhibit
Number
Document
5.1
Opinion of Wilson Sonsini Goodrich
      & Rosati, Professional Corporation with respect to the legality of securities
      being registered (Counsel to the Registrant)
10.4
*
1999 Stock Option Plan, as amended
10.5
**
1999 Employee Stock Purchase Plan, as amended,
      and form of subscription agreement
23.1
Consent of Deloitte & Touche, LLP (Independent
      Public Accountants)
23.2
Consent of Wilson Sonsini Goodrich & Rosati,
      Professional Corporation (contained in Exhibit 5.1 hereto)
24.1
Power of Attorney (see page II-4)
*
Previously filed as an exhibit
      to Registrant's Annual Report on Form 10-K (File No. 000-27427), filed
      December 29, 2003.
**
Incorporated by reference to the
      Registrant's Annual Report on Form 10-K (File No. 000-27427), filed
      December 29, 2003.
II-
5