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  <P ALIGN=RIGHT>&nbsp;</P>
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  <P ALIGN=RIGHT><FONT SIZE=2>Registration No. 333-______</FONT></P>
  </TD>
 </TR>
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  <P ALIGN=RIGHT><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
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  <P ALIGN=CENTER><FONT SIZE=2>As filed with the Securities and Exchange Commission on February 10,
  2006</FONT></P>
  </TD>
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  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
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  <HR SIZE=1 WIDTH="100%" NOSHADE COLOR=gray ALIGN=CENTER>

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<P ALIGN=CENTER><FONT  SIZE=4>SECURITIES AND EXCHANGE COMMISSION</FONT><BR>
<FONT  SIZE=3>Washington, D.C. 20549</FONT></P>

<HR SIZE=1 WIDTH="20%" NOSHADE COLOR=GRAY ALIGN=CENTER>

<P ALIGN=CENTER><FONT  SIZE=5>FORM S-8</FONT></P>

<P ALIGN=CENTER><FONT  SIZE=3>Registration Statement</FONT></P>

<P ALIGN=CENTER><FONT  SIZE=3>Under</FONT></P>

<P ALIGN=CENTER><FONT  SIZE=3>The Securities Act of 1933</FONT></P>

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  <P ALIGN=CENTER>&nbsp;</P>
  </TD>
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  <P ALIGN=CENTER>&nbsp;</P>
  </TD>
 </TR>
 <TR>
  <TD  COLSPAN="3" VALIGN=TOP>
  <P ALIGN=CENTER><FONT SIZE=6>THESTREET.COM, INC.</FONT></P>
  </TD>
 </TR>
 <TR>

  <TD  VALIGN=TOP COLSPAN=3>
  <HR SIZE=1 WIDTH="50%" NOSHADE COLOR=gray ALIGN=CENTER>

  </TD>
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 <TR>
  <TD  VALIGN=TOP nowrap COLSPAN=3>
  <P ALIGN=CENTER><FONT SIZE=2>(Exact name of registrant as specified in its charter)</FONT></P>
  </TD>
 </TR>
</TABLE>

<BR>

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  <P ALIGN=CENTER>&nbsp;</P>
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  <P ALIGN=CENTER>&nbsp;</P>
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  <P ALIGN=CENTER>&nbsp;</P>
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  <P ALIGN=CENTER>&nbsp;</P>
  </TD>
  <TD WIDTH="17%" VALIGN=BOTTOM>
  <P ALIGN=CENTER>&nbsp;</P>
  </TD>
 </TR>
 <TR>
  <TD  COLSPAN="3" VALIGN=BOTTOM>
  <P ALIGN=CENTER><FONT SIZE=2>Delaware</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  COLSPAN="3" VALIGN=BOTTOM>
  <P ALIGN=CENTER><FONT SIZE=2>06-1515824&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
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  <HR SIZE=1 WIDTH="100%" NOSHADE COLOR=gray ALIGN=CENTER>

  </TD>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
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  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
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  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
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  <HR SIZE=1 WIDTH="100%" NOSHADE COLOR=gray ALIGN=CENTER>

  </TD>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=CENTER><FONT SIZE=2>(State or other jurisdiction of</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=CENTER><FONT SIZE=2>(IRS Employer</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=CENTER><FONT SIZE=2>incorporation or organization)</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM nowrap>
  <P ALIGN=CENTER><FONT SIZE=2>Identification No.)</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
</TABLE>

<BR>

<TABLE ALIGN=CENTER  BORDER=0 CELLSPACING=0 CELLPADDING=0 WIDTH="100%">
 <TR style="font-size:1px">
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  <P ALIGN=CENTER>&nbsp;</P>
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  <TD WIDTH="47%" VALIGN=TOP>
  <P ALIGN=CENTER>&nbsp;</P>
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  <P ALIGN=CENTER>&nbsp;</P>
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  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP nowrap>
  <P ALIGN=CENTER><FONT SIZE=2>14 Wall Street, New York, New York 10005</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
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  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
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  <HR SIZE=1 WIDTH="100%" NOSHADE COLOR=gray ALIGN=CENTER>

  </TD>
  <TD  VALIGN=TOP>
  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  COLSPAN="3" VALIGN=TOP>
  <P ALIGN=CENTER><FONT SIZE=2>(Address of Principal Executive Offices including Zip Code)</FONT></P>
  </TD>
 </TR>
</TABLE>

<BR>

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 <TR style="font-size:1px">
  <TD WIDTH="31%" VALIGN=TOP>
  <P ALIGN=CENTER>&nbsp;</P>
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  <TD WIDTH="37%" VALIGN=TOP>
  <P ALIGN=CENTER>&nbsp;</P>
  </TD>
  <TD WIDTH="31%" VALIGN=TOP>
  <P ALIGN=CENTER>&nbsp;</P>
  </TD>
 </TR>

 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP nowrap>
  <P ALIGN=CENTER><FONT SIZE=2>Amended and Restated 1998 Stock Incentive Plan</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
<TR>
  <TD  VALIGN=TOP>
  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
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  <HR SIZE=1 WIDTH="100%" NOSHADE COLOR=gray ALIGN=CENTER>

  </TD>
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  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  COLSPAN="3" VALIGN=TOP>
  <P ALIGN=CENTER><FONT SIZE=2>(Full title of the plan)</FONT></P>
  </TD>
 </TR>
</TABLE>

<BR>

<TABLE ALIGN=CENTER  BORDER=0 CELLSPACING=0 CELLPADDING=0 WIDTH="100%">
 <TR style="font-size:1px">
  <TD WIDTH="21%" VALIGN=TOP>
  <P ALIGN=CENTER>&nbsp;</P>
  </TD>
  <TD WIDTH="57%" VALIGN=TOP>
  <P ALIGN=CENTER>&nbsp;</P>
  </TD>
  <TD WIDTH="21%" VALIGN=TOP>
  <P ALIGN=CENTER>&nbsp;</P>
  </TD>
 </TR>
 <TR>
  <TD  COLSPAN="3" VALIGN=TOP>
  <P ALIGN=CENTER><FONT SIZE=2>Jordan Goldstein, Esq.</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  COLSPAN="3" VALIGN=TOP>
  <P ALIGN=CENTER><FONT SIZE=2>TheStreet.com, Inc.</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  COLSPAN="3" VALIGN=TOP>
  <P ALIGN=CENTER><FONT SIZE=2>14 Wall Street, New York, New York 10005</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  COLSPAN="3" VALIGN=TOP>
  <P ALIGN=CENTER><FONT SIZE=2>(212) 321-5000</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <HR SIZE=1 WIDTH="100%" NOSHADE COLOR=gray ALIGN=CENTER>

  </TD>
  <TD  VALIGN=TOP>
  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  COLSPAN="3" VALIGN=TOP>
  <P ALIGN=CENTER><FONT SIZE=2>(Name, address and telephone number of agent for service)</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  COLSPAN="3" VALIGN=TOP>
  <P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  COLSPAN="3" VALIGN=TOP>
  <P ALIGN=CENTER><FONT SIZE=2>Copy to: Kenneth Lefkowitz, Esq.</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  COLSPAN="3" VALIGN=TOP>
  <P ALIGN=CENTER><FONT SIZE=2>Hughes Hubbard &amp; Reed LLP</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  COLSPAN="3" VALIGN=TOP>
  <P ALIGN=CENTER><FONT SIZE=2>One Battery Park Plaza</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  COLSPAN="3" VALIGN=TOP>
  <P ALIGN=CENTER><FONT SIZE=2>New York, NY 10004</FONT></P>
  </TD>
 </TR>
</TABLE>

<P ALIGN=CENTER><FONT  SIZE=2>CALCULATION OF REGISTRATION FEE</FONT></P>

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 <TR style="font-size:1px">
  <TD WIDTH="20%" VALIGN=BOTTOM>
  <P ALIGN=CENTER>&nbsp;</P>
  </TD>
  <TD WIDTH="18%" VALIGN=BOTTOM>
  <P ALIGN=CENTER>&nbsp;</P>
  </TD>
  <TD WIDTH="22%" VALIGN=BOTTOM>
  <P ALIGN=CENTER>&nbsp;</P>
  </TD>
  <TD WIDTH="21%" VALIGN=BOTTOM>
  <P ALIGN=CENTER>&nbsp;</P>
  </TD>
  <TD WIDTH="17%" VALIGN=BOTTOM>
  <P ALIGN=CENTER>&nbsp;</P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=CENTER><FONT SIZE=1><b>Title of<BR>
  Securities<BR>
  to be<BR>
  Registered</b></FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=CENTER><FONT SIZE=1><b>Amount<BR>
  to be<BR>
  Registered**</b></FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=CENTER><FONT SIZE=1><b>Proposed Maximum<BR>
  Offering Price<BR>
  Per Share***</b></FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=CENTER><FONT SIZE=1><b>Proposed<BR>
  Maximum Aggregate<BR>
  Offering Price***</b></FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=CENTER><FONT SIZE=1><b>Amount of<BR>
  Registration<BR>
  Fee</b></FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <HR SIZE=1 WIDTH="100%" NOSHADE COLOR=black ALIGN=CENTER>

  </TD>
  <TD  VALIGN=TOP>
  <HR SIZE=1 WIDTH="100%" NOSHADE COLOR=black ALIGN=CENTER>

  </TD>
  <TD  VALIGN=TOP>
  <HR SIZE=1 WIDTH="100%" NOSHADE COLOR=black ALIGN=CENTER>

  </TD>
  <TD  VALIGN=TOP>
  <HR SIZE=1 WIDTH="100%" NOSHADE COLOR=black ALIGN=CENTER>

  </TD>
  <TD  VALIGN=TOP>
  <HR SIZE=1 WIDTH="100%" NOSHADE COLOR=black ALIGN=CENTER>

  </TD>
 </TR>
 <TR>
  <TD  VALIGN=BOTTOM>
  <P align=center><FONT    SIZE=2>Common Stock, <BR>par value <BR>$.01 per
share*</FONT></p>
  </TD>
  <TD  VALIGN=middle>
  <P ALIGN=CENTER><FONT SIZE=2>4,500,000 shares</FONT></P>
  </TD>
  <TD  VALIGN=middle>
  <P ALIGN=CENTER><FONT SIZE=2>$7.81</FONT></P>
  </TD>
  <TD  VALIGN=middle>
  <P ALIGN=CENTER><FONT SIZE=2>$35,145,000</FONT></P>
  </TD>
  <TD  VALIGN=middle>
  <P ALIGN=CENTER><FONT SIZE=2>$3,760.52</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <HR SIZE=1 WIDTH="100%" NOSHADE COLOR=gray ALIGN=CENTER>

  </TD>
  <TD  VALIGN=TOP>
  <HR SIZE=1 WIDTH="100%" NOSHADE COLOR=gray ALIGN=CENTER>

  </TD>
  <TD  VALIGN=TOP>
  <HR SIZE=1 WIDTH="100%" NOSHADE COLOR=gray ALIGN=CENTER>

  </TD>
  <TD  VALIGN=TOP>
  <HR SIZE=1 WIDTH="100%" NOSHADE COLOR=gray ALIGN=CENTER>

  </TD>
  <TD  VALIGN=TOP>
  <HR SIZE=1 WIDTH="100%" NOSHADE COLOR=gray ALIGN=CENTER>

  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  COLSPAN="2" VALIGN=TOP>
  <P ALIGN=RIGHT><FONT SIZE=2>(see footnotes on following page)</FONT></P>
  </TD>
 </TR>
</TABLE>
<BR>
<HR NOSHADE ALIGN=CENTER WIDTH="100%" SIZE=4><P ALIGN=LEFT STYLE='PAGE-BREAK-BEFORE: ALWAYS'></P><PAGE>

<P><FONT SIZE=2><U>FOOTNOTES</U></FONT></P>

<TABLE ALIGN=CENTER  BORDER=0 CELLSPACING=0 CELLPADDING=0 WIDTH="100%">
 <TR style="font-size:1px">
  <TD WIDTH="5%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
  <TD WIDTH="5%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
  <TD WIDTH="90%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>*</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>Each share
  of Common Stock includes a related right (a &#147;Right&#148;) to purchase junior
  participating preferred stock of the Company. The Rights are not exercisable
  or transferable apart from the Common Stock at this time, and accordingly no
  independent value is attributable to such Rights.</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>**</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>This
  Registration Statement also relates to such indeterminate number of
  additional shares (and related Rights) as may be issuable pursuant to stock
  splits, stock dividends, or similar transactions.</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>***</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>The proposed
  maximum offering price per share of Common Stock and the proposed maximum
  aggregate offering price are calculated solely for the purpose of determining
  the registration fee pursuant to Rule&nbsp;457(h) under the Securities Act of
  1933 based on a price of $7.81 per share, which is the average of the high
  ($8.00) and low ($7.61) sales prices of the Common Stock on February 3, 2006
  on the Nasdaq National Market.</FONT></P>
  </TD>
 </TR>
</TABLE>
<BR>
<HR NOSHADE ALIGN=CENTER WIDTH="100%" SIZE=4><P ALIGN=LEFT STYLE='PAGE-BREAK-BEFORE: ALWAYS'></P><PAGE>

<P ALIGN=CENTER><FONT  SIZE=2>EXPLANATORY NOTE</FONT></P>

<P><FONT SIZE=2>This registration statement is being filed solely for the registration
  of additional shares of Common Stock of The Street.com, Inc. (the &#147;Company&#148;)
  for issuance pursuant to awards granted under the Company&#146;s Amended and
  Restated 1998 Stock Incentive Plan (the &#147;Plan&#148;). Accordingly, pursuant
  to General Instruction E to Form S-8, the contents of the earlier registration
  statement relating to the Plan (Registration No. 333-90363) is hereby incorporated
  by reference in this registration statement, except as revised in Part II of
  this registration statement.</FONT></P>

<P ALIGN=CENTER><FONT  SIZE=2>PART II</FONT></P>

<P ALIGN=CENTER><FONT  SIZE=2>INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT</FONT></P>

<TABLE ALIGN=CENTER  BORDER=0 CELLSPACING=0 CELLPADDING=0 WIDTH="100%">
 <TR style="font-size:1px">
  <TD WIDTH="10%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
  <TD WIDTH="90%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>Item 3.</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2><U>Incorporation
  of Documents by Reference</U></FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  COLSPAN="2" VALIGN=TOP>
  <P><FONT
SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
  following documents filed by the Company under the Securities Exchange Act of
  1934 (the &#147;Exchange Act&#148;) are incorporated herein by reference:</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)
  The Company&#146;s Annual Report on Form 10-K for the year ended December&nbsp;31,
  2004;</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2><BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)
  The Company&#146;s Quarterly Reports on Form 10-Q for the quarters ended March 31,
  2005, June 30, 2005 and September 30, 2005;</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2><BR>
        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The Company&#146;s
        Current Reports on Form 8-K filed April 14, 2005, May 4, 2005, June 21,
        3005, June 23, 2005, June 28, 2005, July 19, 2005, July 28, 2005, August
        3, 2005, August 5, 2005, October 27, 2005, December 27, 2005, January
        3, 2006, February 7, 2006 and February 9, 2006; and</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2><BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)
  The description of the Company&#146;s Common Stock and Rights contained in the
  Company&#146;s registration statements therefor and subsequent amendments thereof.</FONT></P>
  </TD>
 </TR>
</TABLE>

<P><FONT
SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
documents filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d)
of the Exchange Act after the date of this Registration Statement and prior to
the filing of a post-effective amendment which indicates that all securities
offered hereby 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 the filing of
such documents.</FONT></P>

<P><FONT
SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any
statement contained in a document 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 in a subsequently filed document which
is also incorporated by reference herein modifies or supersedes such statement.</FONT></P>

<HR NOSHADE ALIGN=CENTER WIDTH="100%" SIZE=4><P ALIGN=LEFT STYLE='PAGE-BREAK-BEFORE: ALWAYS'></P><PAGE>

<TABLE ALIGN=CENTER  BORDER=0 CELLSPACING=0 CELLPADDING=0 WIDTH="100%">
 <TR style="font-size:1px">
  <TD WIDTH="10%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
  <TD WIDTH="90%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>Item 8.</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2><U>Exhibits</U></FONT></P>
  </TD>
 </TR>
</TABLE>

<BR>

<TABLE ALIGN=CENTER  BORDER=0 CELLSPACING=0 CELLPADDING=0 WIDTH="100%">
 <TR style="font-size:1px">
  <TD WIDTH="6%" VALIGN=TOP>
  <P ALIGN=RIGHT>&nbsp;</P>
  </TD>
  <TD WIDTH="3%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
  <TD WIDTH="8%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
  <TD WIDTH="82%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=RIGHT><FONT SIZE=1><B>Number</B></FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1><B>Description</B></FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <HR SIZE=1 WIDTH="100%" NOSHADE COLOR=black ALIGN=CENTER>

  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <HR SIZE=1 WIDTH="100%" NOSHADE COLOR=black ALIGN=CENTER>

  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=RIGHT><FONT SIZE=2>*4.1</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  COLSPAN="2" VALIGN=TOP>
  <P><FONT SIZE=2>Amended and
  Restated Certificate of Incorporation</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=RIGHT><FONT SIZE=2>**4.2</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  COLSPAN="2" VALIGN=TOP>
  <P><FONT SIZE=2>Amended and
  Restated Bylaws</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=RIGHT><FONT SIZE=2>*4.3</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  COLSPAN="2" VALIGN=TOP>
  <P><FONT SIZE=2>TheStreet.com
  Rights Agreement</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=RIGHT><FONT SIZE=2>&#134;4.4</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  COLSPAN="2" VALIGN=TOP>
  <P><FONT SIZE=2>Amendment
  No. 1 to Rights Agreement</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=RIGHT><FONT SIZE=2>**4.5</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  COLSPAN="2" VALIGN=TOP>
  <P><FONT SIZE=2>Amended and
  Restated 1998 Stock Incentive Plan </FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=RIGHT><FONT SIZE=2>&#134;4.6</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  COLSPAN="2" VALIGN=TOP>
  <P><FONT SIZE=2>Amended and
  Restated 1998 Stock Incentive Plan dated as of July 12, 2000</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=RIGHT><FONT SIZE=2>&#134;&#134;4.7</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  COLSPAN="2" VALIGN=TOP>
  <P><FONT SIZE=2>Amended and
  Restated 1998 Stock Incentive Plan dated as of May 29, 2002</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=RIGHT><FONT SIZE=2>5.1</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  COLSPAN="2" VALIGN=TOP>
  <P><FONT SIZE=2>Opinion of
  Jordan Goldstein, General Counsel to the Company</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=RIGHT><FONT SIZE=2>23.1</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  COLSPAN="2" VALIGN=TOP>
  <P><FONT SIZE=2>Consent of
  Ernst &amp; Young LLP </FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=RIGHT><FONT SIZE=2>23.3</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  COLSPAN="2" VALIGN=TOP>
  <P><FONT SIZE=2>Consent of
  Jordan Goldstein &#150; Contained in Exhibit 5.1</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=RIGHT><FONT SIZE=2>24.1</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  COLSPAN="2" VALIGN=TOP>
  <P><FONT SIZE=2>Powers of
  Attorney</FONT></P>
  </TD>
 </TR>
</TABLE>

<BR>

<TABLE ALIGN=CENTER  BORDER=0 CELLSPACING=0 CELLPADDING=0 WIDTH="100%">
 <TR style="font-size:1px">
  <TD WIDTH="3%" VALIGN=TOP>
  <P ALIGN=RIGHT>&nbsp;</P>
  </TD>
  <TD WIDTH="2%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
  <TD WIDTH="94%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=RIGHT><FONT SIZE=2>*</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>Incorporated
  by reference to Exhibits to the Company&#146;s Registration Statement on Form S-1
  filed February 23, 1999 (File No. 333-72799).</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=RIGHT><FONT SIZE=2>**</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>Incorporated
  by reference to Exhibits to the Company&#146;s 1999 Annual Report on Form 10-K
  filed March 30, 2000.</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=RIGHT><FONT SIZE=2>&#134;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>Incorporated
  by reference to Exhibits to the Company&#146;s 2000 Annual Report on Form 10-K
  filed April 2, 2001.</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=RIGHT><FONT SIZE=2>&#134;&#134;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>Incorporated by reference to Exhibits to the Company&#146;s
        Quarterly Report on Form 10-Q filed August 14, 2002.</FONT></P>
  </TD>
 </TR>
</TABLE>
<BR>
<HR NOSHADE ALIGN=CENTER WIDTH="100%" SIZE=4><P ALIGN=LEFT STYLE='PAGE-BREAK-BEFORE: ALWAYS'></P><PAGE>



<P ALIGN=CENTER><FONT SIZE=2>SIGNATURES</FONT></P>

<P><FONT SIZE=2><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Registrant.</B> Pursuant to the requirements of the
Securities Act of 1933, the Registrant certifies that it has reasonable grounds
to believe that it meets all of the requirements for filing on Form S-8 and has
duly caused this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of New York, State of New
York, on this 10th day of February, 2006.</FONT></P>

<TABLE ALIGN=CENTER  BORDER=0 CELLSPACING=0 CELLPADDING=0 WIDTH="100%">
 <TR style="font-size:1px">
  <TD WIDTH="60%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
  <TD WIDTH="3%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
  <TD WIDTH="37%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  COLSPAN="2" VALIGN=TOP>
  <P><FONT SIZE=2>THESTREET.COM,
  INC.</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>By:&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>/s/ Thomas
  J. Clarke, Jr.</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <HR SIZE=1 WIDTH="100%" NOSHADE COLOR=GRAY ALIGN=CENTER>

  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>Thomas J.
  Clarke, Jr.</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>Chairman of
  the Board and</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>Chief
  Executive Officer</FONT></P>
  </TD>
 </TR>
</TABLE>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities Act of 1933, this Registration Statement
has been signed below by the following persons in the capacities indicated on
this 10th day of February, 2006.</FONT></P>

<TABLE ALIGN=CENTER  BORDER=0 CELLSPACING=0 CELLPADDING=0 WIDTH="100%">

  <TR style="font-size:1px">
   <TD WIDTH="30%" VALIGN=TOP>
   <P ALIGN=CENTER>&nbsp;</P>
   </TD>
   <TD WIDTH="5%" VALIGN=TOP>
   <P>&nbsp;</P>
   </TD>
   <TD WIDTH="30%" VALIGN="TOP">
   <P>&nbsp;</P>
   </TD>
   <TD WIDTH="5%" VALIGN=TOP>
   <P>&nbsp;</P>
   </TD>
   <TD WIDTH="30%" VALIGN="TOP">
   <P>&nbsp;</P>
   </TD>
  </TR>
  <TR>
   <TD  VALIGN=TOP>
   <P><FONT SIZE=1><B>Signature</B></FONT></P>
   </TD>
   <TD  VALIGN=TOP>
   <P><FONT SIZE=1>&nbsp;</FONT></P>
   </TD>
   <TD VALIGN="TOP" WIDTH="30%">
   <P><FONT SIZE=1><B>Capacity</B></FONT></P>
   </TD>
   <TD  VALIGN=TOP>
   <P><FONT SIZE=1>&nbsp;</FONT></P>
   </TD>
   <TD VALIGN="TOP" WIDTH="30%">
   <P><FONT SIZE=1><B>Date</B></FONT></P>
   </TD>
  </TR>

  <TR>
   <TD  VALIGN=TOP>
   <HR SIZE=1 WIDTH="20%" NOSHADE COLOR=BLACK ALIGN=LEFT>

   </TD>
   <TD  VALIGN=TOP>
   <P><FONT SIZE=1>&nbsp;</FONT></P>
   </TD>
   <TD VALIGN="TOP" WIDTH="30%">
   <HR SIZE=1 WIDTH="18%" NOSHADE COLOR=BLACK ALIGN=LEFT>

   </TD>
   <TD  VALIGN=TOP>
   <P><FONT SIZE=1>&nbsp;</FONT></P>
   </TD>
   <TD VALIGN="TOP" WIDTH="30%">
   <HR SIZE=1 WIDTH="10%" NOSHADE COLOR=BLACK ALIGN=LEFT>

   </TD>
  </TR>
<TR>
  <TD  VALIGN=TOP>
  <P ALIGN=CENTER STYLE='MARGIN-RIGHT:0IN;    MARGIN-LEFT:17.3PT;    TEXT-INDENT:-8.65PT'><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD WIDTH="30%" VALIGN="TOP">
   <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD>
   <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD WIDTH="30%" VALIGN="TOP">
   <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=bOTTOM>
  <P ALIGN=CENTER STYLE='MARGIN-RIGHT:0IN;    MARGIN-LEFT:17.3PT;    TEXT-INDENT:-8.65PT'><FONT SIZE=2>*</FONT></P>
  </TD>
  <TD  ROWSPAN="3" VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD ROWSPAN="3" WIDTH="30%" VALIGN="TOP">
  <P><FONT SIZE=2>Chairman of
  the Board and <BR>Chief Executive Officer</FONT></P>
  </TD>
  <TD  ROWSPAN="3">
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD ROWSPAN="3" WIDTH="30%" VALIGN="TOP">
  <P><FONT SIZE=2>February 10,
  2006<BR>
  &nbsp;</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
<HR SIZE=1 WIDTH="100%" NOSHADE COLOR=GRAY ALIGN=CENTER>

  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=CENTER STYLE='MARGIN-RIGHT:0IN;    MARGIN-LEFT:17.3PT;    TEXT-INDENT:-8.65PT'><FONT SIZE=2>Thomas J.
  Clarke, Jr.</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=CENTER STYLE='MARGIN-RIGHT:0IN;    MARGIN-LEFT:17.3PT;    TEXT-INDENT:-8.65PT'><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD WIDTH="30%" VALIGN="TOP">
   <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD>
   <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD WIDTH="30%" VALIGN="TOP">
   <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
 <TR>
<TD  VALIGN=bOTTOM>
  <P ALIGN=CENTER STYLE='MARGIN-RIGHT:0IN;    MARGIN-LEFT:17.3PT;    TEXT-INDENT:-8.65PT'><FONT SIZE=2>*</FONT></P>
  </TD>
  <TD  ROWSPAN="3" VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD ROWSPAN="3" WIDTH="30%" VALIGN="TOP">
  <P><FONT SIZE=2>Chief
  Financial Officer and Vice<BR> President</FONT></P>
  </TD>
  <TD  ROWSPAN="3">
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD ROWSPAN="3" WIDTH="30%" VALIGN="TOP">
  <P><FONT SIZE=2>February 10,
  2006<BR>
  &nbsp;</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
<HR SIZE=1 WIDTH="100%" NOSHADE COLOR=GRAY ALIGN=CENTER>

  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=CENTER STYLE='MARGIN-RIGHT:0IN;    MARGIN-LEFT:17.3PT;    TEXT-INDENT:-8.65PT'><FONT SIZE=2>Lisa A. Mogensen</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=CENTER STYLE='MARGIN-RIGHT:0IN;    MARGIN-LEFT:17.3PT;    TEXT-INDENT:-8.65PT'><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD WIDTH="30%" VALIGN="TOP">
   <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD>
   <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD WIDTH="30%" VALIGN="TOP">
   <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
 <TR>
 <TD  VALIGN=bOTTOM>
  <P ALIGN=CENTER STYLE='MARGIN-RIGHT:0IN;    MARGIN-LEFT:17.3PT;    TEXT-INDENT:-8.65PT'><FONT SIZE=2>*</FONT></P>
  </TD>
  <TD  ROWSPAN="3" VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD ROWSPAN="3" WIDTH="30%" VALIGN="TOP">
  <P><FONT SIZE=2>Controller<BR>
  (chief accounting officer)</FONT></P>
  </TD>
  <TD  ROWSPAN="3">
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD ROWSPAN="3" WIDTH="30%" VALIGN="TOP">
  <P><FONT SIZE=2>February 10,
  2006<BR><BR></FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
<HR SIZE=1 WIDTH="100%" NOSHADE COLOR=GRAY ALIGN=CENTER>

  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=CENTER STYLE='MARGIN-RIGHT:0IN;    MARGIN-LEFT:17.3PT;    TEXT-INDENT:-8.65PT'><FONT SIZE=2>Richard
  Broitman</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=CENTER STYLE='MARGIN-RIGHT:0IN;    MARGIN-LEFT:17.3PT;    TEXT-INDENT:-8.65PT'><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD WIDTH="30%" VALIGN="TOP">
   <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD>
   <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD WIDTH="30%" VALIGN="TOP">
   <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
 <TR>
<TD  VALIGN=bOTTOM>
  <P ALIGN=CENTER STYLE='MARGIN-RIGHT:0IN;    MARGIN-LEFT:17.3PT;    TEXT-INDENT:-8.65PT'><FONT SIZE=2>*</FONT></P>
  </TD>
  <TD  ROWSPAN="3" VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD ROWSPAN="3" WIDTH="30%" VALIGN="TOP">
  <P><FONT SIZE=2>Director</FONT></P>
  </TD>
  <TD  ROWSPAN="3">
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD ROWSPAN="3" WIDTH="30%" VALIGN="TOP">
  <P><FONT SIZE=2>February 10,
  2006</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
<HR SIZE=1 WIDTH="100%" NOSHADE COLOR=GRAY ALIGN=CENTER>

  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=CENTER STYLE='MARGIN-RIGHT:0IN;    MARGIN-LEFT:17.3PT;    TEXT-INDENT:-8.65PT'><FONT SIZE=2>James J.
  Cramer</FONT></P>
  </TD>
 </TR>
<TR>
  <TD  VALIGN=TOP>
  <P ALIGN=CENTER STYLE='MARGIN-RIGHT:0IN;    MARGIN-LEFT:17.3PT;    TEXT-INDENT:-8.65PT'><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD WIDTH="30%" VALIGN="TOP">
   <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD>
   <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD WIDTH="30%" VALIGN="TOP">
   <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>

<TR>
<TD  VALIGN=bOTTOM>
  <P ALIGN=CENTER STYLE='MARGIN-RIGHT:0IN;    MARGIN-LEFT:17.3PT;    TEXT-INDENT:-8.65PT'><FONT SIZE=2>*</FONT></P>
  </TD>
  <TD  ROWSPAN="3" VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD ROWSPAN="3" WIDTH="30%" VALIGN="TOP">
  <P><FONT SIZE=2>Director</FONT></P>
  </TD>
  <TD  ROWSPAN="3">
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD ROWSPAN="3" WIDTH="30%" VALIGN="TOP">
  <P><FONT SIZE=2>February 10,
  2006</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
<HR SIZE=1 WIDTH="100%" NOSHADE COLOR=GRAY ALIGN=CENTER>

  </TD>
 </TR>

 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=CENTER STYLE='MARGIN-RIGHT:0IN;    MARGIN-LEFT:17.3PT;    TEXT-INDENT:-8.65PT'><FONT SIZE=2>William R.
  Gruver</FONT></P>
  </TD>
 </TR>

</TABLE>
<BR>
<HR NOSHADE ALIGN=CENTER WIDTH="100%" SIZE=4><P ALIGN=LEFT STYLE='PAGE-BREAK-BEFORE: ALWAYS'></P><PAGE>
<BR>
<TABLE ALIGN=CENTER  BORDER=0 CELLSPACING=0 CELLPADDING=0 WIDTH="100%">
 <TR style="font-size:1px">
  <TD WIDTH="30%" VALIGN=TOP>
  <P ALIGN=CENTER STYLE='MARGIN-RIGHT:0IN;    MARGIN-LEFT:17.3PT;    TEXT-INDENT:-8.65PT'>&nbsp;</P>
  </TD>
  <TD WIDTH="5%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
  <TD WIDTH="30%" VALIGN="TOP">
  <P>&nbsp;</P>
  </TD>
  <TD WIDTH="5%">
  <P>&nbsp;</P>
  </TD>
  <TD WIDTH="30%" VALIGN="TOP">
  <P>&nbsp;</P>
  </TD>
 </TR>
 <TR>
   <TD  VALIGN=TOP>
   <P><FONT SIZE=1><B>Signature</B></FONT></P>
   </TD>
   <TD  VALIGN=TOP>
   <P><FONT SIZE=1>&nbsp;</FONT></P>
   </TD>
   <TD VALIGN="TOP" WIDTH="30%">
   <P><FONT SIZE=1><B>Capacity</B></FONT></P>
   </TD>
   <TD  VALIGN=TOP>
   <P><FONT SIZE=1>&nbsp;</FONT></P>
   </TD>
   <TD VALIGN="TOP" WIDTH="30%">
   <P><FONT SIZE=1><B>Date</B></FONT></P>
   </TD>
  </TR>

  <TR>
   <TD  VALIGN=TOP>
   <HR SIZE=1 WIDTH="20%" NOSHADE COLOR=BLACK ALIGN=LEFT>

   </TD>
   <TD  VALIGN=TOP>
   <P><FONT SIZE=1>&nbsp;</FONT></P>
   </TD>
   <TD VALIGN="TOP" WIDTH="30%">
   <HR SIZE=1 WIDTH="18%" NOSHADE COLOR=BLACK ALIGN=LEFT>

   </TD>
   <TD  VALIGN=TOP>
   <P><FONT SIZE=1>&nbsp;</FONT></P>
   </TD>
   <TD VALIGN="TOP" WIDTH="30%">
   <HR SIZE=1 WIDTH="10%" NOSHADE COLOR=BLACK ALIGN=LEFT>

   </TD>
  </TR>
<TR>
  <TD  VALIGN=TOP>
  <P ALIGN=CENTER STYLE='MARGIN-RIGHT:0IN;    MARGIN-LEFT:17.3PT;    TEXT-INDENT:-8.65PT'><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD WIDTH="30%" VALIGN="TOP">
   <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD>
   <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD WIDTH="30%" VALIGN="TOP">
   <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
 <TR>
<TD  VALIGN=bOTTOM>
  <P ALIGN=CENTER STYLE='MARGIN-RIGHT:0IN;    MARGIN-LEFT:17.3PT;    TEXT-INDENT:-8.65PT'><FONT SIZE=2>*</FONT></P>
  </TD>
  <TD  ROWSPAN="3" VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD ROWSPAN="3" WIDTH="30%" VALIGN="TOP">
  <P><FONT SIZE=2>Director</FONT></P>
  </TD>
  <TD  ROWSPAN="3">
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD ROWSPAN="3" WIDTH="30%" VALIGN="TOP">
  <P><FONT SIZE=2>February 10,
  2006</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
<HR SIZE=1 WIDTH="100%" NOSHADE COLOR=GRAY ALIGN=CENTER>

  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=CENTER STYLE='MARGIN-RIGHT:0IN;    MARGIN-LEFT:17.3PT;    TEXT-INDENT:-8.65PT'><FONT SIZE=2>Daryl Otte</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=CENTER STYLE='MARGIN-RIGHT:0IN;    MARGIN-LEFT:17.3PT;    TEXT-INDENT:-8.65PT'><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD WIDTH="30%" VALIGN="TOP">
   <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD>
   <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD WIDTH="30%" VALIGN="TOP">
   <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
 <TR>
<TD  VALIGN=bOTTOM>
  <P ALIGN=CENTER STYLE='MARGIN-RIGHT:0IN;    MARGIN-LEFT:17.3PT;    TEXT-INDENT:-8.65PT'><FONT SIZE=2>*</FONT></P>
  </TD>
  <TD  ROWSPAN="3" VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD ROWSPAN="3" WIDTH="30%" VALIGN="TOP">
  <P><FONT SIZE=2>Director</FONT></P>
  </TD>
  <TD  ROWSPAN="3">
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD ROWSPAN="3" WIDTH="30%" VALIGN="TOP">
  <P><FONT SIZE=2>February 10,
  2006</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
<HR SIZE=1 WIDTH="100%" NOSHADE COLOR=GRAY ALIGN=CENTER>

  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=CENTER STYLE='MARGIN-RIGHT:0IN;    MARGIN-LEFT:17.3PT;    TEXT-INDENT:-8.65PT'><FONT SIZE=2>Martin
  Peretz</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=CENTER STYLE='MARGIN-RIGHT:0IN;    MARGIN-LEFT:17.3PT;    TEXT-INDENT:-8.65PT'><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD WIDTH="30%" VALIGN="TOP">
   <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD>
   <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD WIDTH="30%" VALIGN="TOP">
   <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
 <TR>
<TD  VALIGN=bOTTOM>
  <P ALIGN=CENTER STYLE='MARGIN-RIGHT:0IN;    MARGIN-LEFT:17.3PT;    TEXT-INDENT:-8.65PT'><FONT SIZE=2>*</FONT></P>
  </TD>
  <TD  ROWSPAN="3" VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD ROWSPAN="3" WIDTH="30%" VALIGN="TOP">
  <P><FONT SIZE=2>Director</FONT></P>
  </TD>
  <TD  ROWSPAN="3">
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD ROWSPAN="3" WIDTH="30%" VALIGN="TOP">
  <P><FONT SIZE=2>February 10,
  2006</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
<HR SIZE=1 WIDTH="100%" NOSHADE COLOR=GRAY ALIGN=CENTER>

  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P ALIGN=CENTER STYLE='MARGIN-RIGHT:0IN;    MARGIN-LEFT:17.3PT;    TEXT-INDENT:-8.65PT'><FONT SIZE=2>Jeffrey A.
  Sonnenfeld</FONT></P>
  </TD>
 </TR>
</TABLE>

<BR>

<TABLE ALIGN=CENTER  BORDER=0 CELLSPACING=0 CELLPADDING=0 WIDTH="100%">
 <TR style="font-size:1px">
  <TD WIDTH="5%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
  <TD WIDTH="3%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
  <TD WIDTH="32%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
  <TD WIDTH="60%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>*</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>By:&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>/s/ Thomas
  J. Clarke, Jr.</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>,</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <HR SIZE=1 WIDTH="100%" NOSHADE COLOR=GRAY ALIGN=CENTER>

  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>as
  authorized by Power of Attorney filed as Exhibit 24.1 to this Registration
  Statement</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
</TABLE>
<BR>
<HR NOSHADE ALIGN=CENTER WIDTH="100%" SIZE=4><P ALIGN=LEFT STYLE='PAGE-BREAK-BEFORE: ALWAYS'></P><PAGE>

<P ALIGN=CENTER><FONT  SIZE=2><U>EXHIBIT INDEX</U></FONT></P>

<TABLE ALIGN=CENTER  BORDER=0 CELLSPACING=0 CELLPADDING=0 WIDTH="100%">

  <TR style="font-size:1px">
   <TD WIDTH="7%" VALIGN=TOP>
   <P>&nbsp;</P>
   </TD>
   <TD WIDTH="5%" VALIGN=TOP>
   <P>&nbsp;</P>
   </TD>
   <TD WIDTH="88%" VALIGN=TOP>
   <P>&nbsp;</P>
   </TD>
  </TR>
  <TR>
   <TD  NOWRAP VALIGN=TOP>
   <P ALIGN=RIGHT><FONT SIZE=1><B>Number</B></FONT></P>
   </TD>
   <TD  VALIGN=TOP>
   <P><FONT SIZE=1>&nbsp;</FONT></P>
   </TD>
   <TD  VALIGN=TOP>
   <P><FONT SIZE=1><B>Description</B></FONT></P>
   </TD>
  </TR>
  <TR>
   <TD  NOWRAP VALIGN=TOP>
   <HR SIZE=1 WIDTH="80%" NOSHADE COLOR=BLACK ALIGN=RIGHT>

   </TD>
   <TD  VALIGN=TOP>
   <P><FONT SIZE=1>&nbsp;</FONT></P>
   </TD>
   <TD  VALIGN=TOP>
   <HR SIZE=1 WIDTH="9%" NOSHADE COLOR=BLACK ALIGN=LEFT>

   </TD>
  </TR>

 <TR>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=RIGHT><FONT SIZE=2>*4.1</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P><FONT SIZE=2>Amended and
  Restated Certificate of Incorporation</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=RIGHT><FONT SIZE=2>**4.2</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P><FONT SIZE=2>Amended and
  Restated Bylaws</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=RIGHT><FONT SIZE=2>*4.3</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P><FONT SIZE=2>TheStreet.com
  Rights Agreement</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=RIGHT><FONT SIZE=2>&#134;4.4</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P><FONT SIZE=2>Amendment
  No. 1 to Rights Agreement</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=RIGHT><FONT SIZE=2>**4.5</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P><FONT SIZE=2>Amended and
  Restated 1998 Stock Incentive Plan </FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=RIGHT><FONT SIZE=2>&#134;4.6</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P><FONT SIZE=2>Amended and
  Restated 1998 Stock Incentive Plan dated as of July 12, 2000</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=RIGHT><FONT SIZE=2>&#134;&#134;4.7</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P><FONT SIZE=2>Amended and
  Restated 1998 Stock Incentive Plan dated as of May 29, 2002</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=RIGHT><FONT SIZE=2>5.1</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P><FONT SIZE=2>Opinion of
  Jordan Goldstein, General Counsel to the Company</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=RIGHT><FONT SIZE=2>23.1</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P><FONT SIZE=2>Consent of
  Ernst &amp; Young LLP </FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=RIGHT><FONT SIZE=2>23.3</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P><FONT SIZE=2>Consent of
  Jordan Goldstein &#150; Contained in Exhibit 5.1</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=BOTTOM>
  <P ALIGN=RIGHT><FONT SIZE=2>24.1</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  VALIGN=BOTTOM>
  <P><FONT SIZE=2>Powers of
  Attorney</FONT></P>
  </TD>
 </TR>
</TABLE>

<BR>

<TABLE ALIGN=CENTER  BORDER=0 CELLSPACING=0 CELLPADDING=0 WIDTH="100%">
 <TR style="font-size:1px">
  <TD WIDTH="5%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
  <TD WIDTH="95%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>&nbsp;&nbsp;*</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>Incorporated
  by reference to Exhibits to the Company&#146;s Registration Statement on Form S-1
  filed February 23, 1999 (File No. 333-72799).</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>**</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>Incorporated
  by reference to Exhibits to the Company&#146;s 1999 Annual Report on Form 10-K
  filed March 30, 2000.</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>&nbsp;&nbsp;&#134;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>Incorporated
  by reference to Exhibits to the Company&#146;s 2000 Annual Report on Form 10-K
  filed April 2, 2001.</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>&#134;&#134;</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2>Incorporated by reference to Exhibits to the Company&#146;s
        Quarterly Report on Form 10-Q filed August 14, 2002.</FONT></P>
  </TD>
 </TR>
</TABLE>

<BR>
<HR NOSHADE ALIGN=CENTER WIDTH="100%" SIZE=4>





</BODY>

</HTML>
[{"type": "S-8", "sequence": "1", "filename": "a41336.htm", "description": "THESTREET.COM,INC.", "secsgml_size_bytes": 45973}]
{"company-data": {"conformed-name": "THESTREET COM", "cik": "0001080056", "assigned-sic": "2711", "irs-number": "061515824", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-131753", "film-number": "06599253"}, "business-address": {"street1": "14 WALL ST 14TH FL", "city": "NEW YORK", "state": "NY", "zip": "10005", "phone": "2122714004"}, "mail-address": {"street1": "14 WALL ST 14TH FL", "city": "NEW YORK", "state": "NY", "zip": "10005"}}
Registration No. 333-______
As filed with the Securities and Exchange Commission on February 10,
  2006
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
Registration Statement
Under
The Securities Act of 1933
THESTREET.COM, INC.
(Exact name of registrant as specified in its charter)
Delaware
06-1515824
(State or other jurisdiction of
(IRS Employer
incorporation or organization)
Identification No.)
14 Wall Street, New York, New York 10005
(Address of Principal Executive Offices including Zip Code)
Amended and Restated 1998 Stock Incentive Plan
(Full title of the plan)
Jordan Goldstein, Esq.
TheStreet.com, Inc.
14 Wall Street, New York, New York 10005
(212) 321-5000
(Name, address and telephone number of agent for service)
Copy to: Kenneth Lefkowitz, Esq.
Hughes Hubbard & Reed LLP
One Battery Park Plaza
New York, NY 10004
CALCULATION OF REGISTRATION FEE
Title of
Securities
to be
Registered
Amount
to be
Registered**
Proposed Maximum
Offering Price
Per Share***
Proposed
Maximum Aggregate
Offering Price***
Amount of
Registration
Fee
Common Stock,
par value
$.01 per
share*
4,500,000 shares
$7.81
$35,145,000
$3,760.52
(see footnotes on following page)
FOOTNOTES
*
Each share
  of Common Stock includes a related right (a "Right") to purchase junior
  participating preferred stock of the Company. The Rights are not exercisable
  or transferable apart from the Common Stock at this time, and accordingly no
  independent value is attributable to such Rights.
**
This
  Registration Statement also relates to such indeterminate number of
  additional shares (and related Rights) as may be issuable pursuant to stock
  splits, stock dividends, or similar transactions.
***
The proposed
  maximum offering price per share of Common Stock and the proposed maximum
  aggregate offering price are calculated solely for the purpose of determining
  the registration fee pursuant to Rule 457(h) under the Securities Act of
  1933 based on a price of $7.81 per share, which is the average of the high
  ($8.00) and low ($7.61) sales prices of the Common Stock on February 3, 2006
  on the Nasdaq National Market.
EXPLANATORY NOTE
This registration statement is being filed solely for the registration
  of additional shares of Common Stock of The Street.com, Inc. (the "Company")
  for issuance pursuant to awards granted under the Company's Amended and
  Restated 1998 Stock Incentive Plan (the "Plan"). Accordingly, pursuant
  to General Instruction E to Form S-8, the contents of the earlier registration
  statement relating to the Plan (Registration No. 333-90363) is hereby incorporated
  by reference in this registration statement, except as revised in Part II of
  this registration statement.
PART II
INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT
Item 3.
Incorporation
  of Documents by Reference
The
  following documents filed by the Company under the Securities Exchange Act of
  1934 (the "Exchange Act") are incorporated herein by reference:
(a)
  The Company's Annual Report on Form 10-K for the year ended December 31,
  2004;
(b)
  The Company's Quarterly Reports on Form 10-Q for the quarters ended March 31,
  2005, June 30, 2005 and September 30, 2005;
(c) The Company's
        Current Reports on Form 8-K filed April 14, 2005, May 4, 2005, June 21,
        3005, June 23, 2005, June 28, 2005, July 19, 2005, July 28, 2005, August
        3, 2005, August 5, 2005, October 27, 2005, December 27, 2005, January
        3, 2006, February 7, 2006 and February 9, 2006; and
(d)
  The description of the Company's Common Stock and Rights contained in the
  Company's registration statements therefor and subsequent amendments thereof.
All
documents filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d)
of the Exchange Act after the date of this Registration Statement and prior to
the filing of a post-effective amendment which indicates that all securities
offered hereby 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 the filing of
such documents.
Any
statement contained in a document 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 in a subsequently filed document which
is also incorporated by reference herein modifies or supersedes such statement.
Item 8.
Exhibits
Number
Description
*4.1
Amended and
  Restated Certificate of Incorporation
**4.2
Amended and
  Restated Bylaws
*4.3
TheStreet.com
  Rights Agreement
†4.4
Amendment
  No. 1 to Rights Agreement
**4.5
Amended and
  Restated 1998 Stock Incentive Plan
†4.6
Amended and
  Restated 1998 Stock Incentive Plan dated as of July 12, 2000
††4.7
Amended and
  Restated 1998 Stock Incentive Plan dated as of May 29, 2002
5.1
Opinion of
  Jordan Goldstein, General Counsel to the Company
23.1
Consent of
  Ernst & Young LLP
23.3
Consent of
  Jordan Goldstein – Contained in Exhibit 5.1
24.1
Powers of
  Attorney
*
Incorporated
  by reference to Exhibits to the Company's Registration Statement on Form S-1
  filed February 23, 1999 (File No. 333-72799).
**
Incorporated
  by reference to Exhibits to the Company's 1999 Annual Report on Form 10-K
  filed March 30, 2000.
†
Incorporated
  by reference to Exhibits to the Company's 2000 Annual Report on Form 10-K
  filed April 2, 2001.
††
Incorporated by reference to Exhibits to the Company's
        Quarterly Report on Form 10-Q filed August 14, 2002.
SIGNATURES
The
Registrant.
Pursuant to the requirements of the
Securities Act of 1933, the Registrant certifies that it has reasonable grounds
to believe that it meets all of the requirements for filing on Form S-8 and has
duly caused this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of New York, State of New
York, on this 10th day of February, 2006.
THESTREET.COM,
  INC.
By:
/s/ Thomas
  J. Clarke, Jr.
Thomas J.
  Clarke, Jr.
Chairman of
  the Board and
Chief
  Executive Officer
Pursuant
to the requirements of the Securities Act of 1933, this Registration Statement
has been signed below by the following persons in the capacities indicated on
this 10th day of February, 2006.
Signature
Capacity
Date
*
Chairman of
  the Board and
Chief Executive Officer
February 10,
  2006
Thomas J.
  Clarke, Jr.
*
Chief
  Financial Officer and Vice
President
February 10,
  2006
Lisa A. Mogensen
*
Controller
(chief accounting officer)
February 10,
  2006
Richard
  Broitman
*
Director
February 10,
  2006
James J.
  Cramer
*
Director
February 10,
  2006
William R.
  Gruver
Signature
Capacity
Date
*
Director
February 10,
  2006
Daryl Otte
*
Director
February 10,
  2006
Martin
  Peretz
*
Director
February 10,
  2006
Jeffrey A.
  Sonnenfeld
*
By:
/s/ Thomas
  J. Clarke, Jr.
,
as
  authorized by Power of Attorney filed as Exhibit 24.1 to this Registration
  Statement
EXHIBIT INDEX
Number
Description
*4.1
Amended and
  Restated Certificate of Incorporation
**4.2
Amended and
  Restated Bylaws
*4.3
TheStreet.com
  Rights Agreement
†4.4
Amendment
  No. 1 to Rights Agreement
**4.5
Amended and
  Restated 1998 Stock Incentive Plan
†4.6
Amended and
  Restated 1998 Stock Incentive Plan dated as of July 12, 2000
††4.7
Amended and
  Restated 1998 Stock Incentive Plan dated as of May 29, 2002
5.1
Opinion of
  Jordan Goldstein, General Counsel to the Company
23.1
Consent of
  Ernst & Young LLP
23.3
Consent of
  Jordan Goldstein – Contained in Exhibit 5.1
24.1
Powers of
  Attorney
*
Incorporated
  by reference to Exhibits to the Company's Registration Statement on Form S-1
  filed February 23, 1999 (File No. 333-72799).
**
Incorporated
  by reference to Exhibits to the Company's 1999 Annual Report on Form 10-K
  filed March 30, 2000.
†
Incorporated
  by reference to Exhibits to the Company's 2000 Annual Report on Form 10-K
  filed April 2, 2001.
††
Incorporated by reference to Exhibits to the Company's
        Quarterly Report on Form 10-Q filed August 14, 2002.