<HTML>
<HEAD>
<TITLE> </TITLE>
</HEAD>
<BODY bgcolor="#ffffff">




<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>As filed with the Securities and Exchange Commission on May 20, 2005,</font><i><font size=2> </font></i><font size=2>Registration</font><i><font size=2> </font></i><font size=2>No</font><i><font size=2>. </font></i></p>

<hr size="6" color=black>
<div align="left"></div>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font SIZE=5>SECURITIES AND EXCHANGE COMMISSION</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Washington, D.C.  20549</font></b></p>

<hr width="150" size="2" color=black>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font SIZE=5>FORM S-8</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font SIZE=2>REGISTRATION STATEMENT</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font SIZE=2>UNDER</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font SIZE=2>THE
  SECURITIES ACT OF 1933</font></b></p>
<hr width="150" size="2" color=black>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font SIZE=5>SIRIUS SATELLITE RADIO INC.</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Exact
  name of registrant as specified in its charter)</font></p>
<table width="100%" border="0" cellspacing="0" cellpadding="0">
  <tr valign="bottom">
    <td width="33%" align="center"><font size="2"><strong>Delaware</strong><br>
      (State or other jurisdiction of<br>
      incorporation or organization)</font>

    </td>
    <td width="34%">&nbsp;</td>
    <td align=center><font size="2"><strong>52-170027</strong><br>
      (IRS Employer<br>
      Identification No.)</font></td>
  </tr>
</table>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>1221 Avenue of the Americas, 36th Floor</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>New York, New York 10020</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>(212) 584-5100</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Address, including zip code, and telephone number, including area code, of Registrant&#146;s principal executive offices)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>SIRIUS SATELLITE RADIO INC. 401(k) SAVINGS PLAN</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2> (Full title of the Plan)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Patrick L. Donnelly</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Executive Vice President, General Counsel and Secretary</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Sirius Satellite Radio Inc.</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>1221 Avenue of the Americas</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>36th Floor</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>New York, New York  10020</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>(212) 584-5100</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Name, address, including zip code, and telephone number, including area code, of agent for service)</font></p>

<p align="center">
<hr width="150" size="2" color=black>
<div align="center"><font size=2>Copies to:</font> </div>
<table border="0" cellspacing=0 cellpadding=0 width="100%" style=' margin-left:5.4pt;border-collapse:collapse'>
  <tr >
    <td colspan="7" align=center style='padding:0pt 0pt 0pt 0pt'>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><b><font size=2>Gary
        L. Sellers<br>
        Simpson Thacher &amp; Bartlett LLP<br>
        425 Lexington Avenue<br>
        New York, New York 10017-3954<br>
        (212) 455-2000 </font></b><b></b></td>
  </tr>
  <tr>
    <td width="3%" ></td>
    <td width="161" ></td>
    <td width="12%" ></td>
    <td width="21%" ></td>
    <td width="23%" ></td>
    <td width="84" ></td>
    <td width="5%" ></td>
  </tr>
</table>

<hr width="150" size="2"  color=black>
<br>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2><b>CALCULATION
        OF REGISTRATION FEE</b></font></p>

<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
  <TR>
    <TD COLSPAN=13><HR NOSHADE COLOR=#000000 SIZE=1></TD>
  </TR>
  <TR VALIGN=Bottom>
    <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Title of each class<BR>
      of securities to be registered</FONT></TH>
    <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amount to
      be<BR>
      Registered (1)</FONT></TH>
    <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Proposed maximum
      offering<BR>
      price per share (2)</FONT></TH>
    <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Proposed maximum<BR>
      aggregate offering <br>
      price (2)</FONT></TH>
    <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amount of<BR>
      registration fee</FONT></TH>
  </TR>
  <TR VALIGN=Bottom>
    <TD colspan="13" ALIGN=LEFT><HR NOSHADE COLOR=#000000 SIZE=1></TD>
  </TR>
  <TR VALIGN=Bottom>
    <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Common Stock,
      par value $0.001<br>
      per share</FONT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
    <TD width="1%" ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
    <TD width="12%" ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>500,000</FONT></TD>
    <TD width="4%" ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
    <TD width="1%" ALIGN=RIGHT>&nbsp;</TD>
    <TD width="5%" ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
      $5.30</FONT></TD>
    <TD width="4%" ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
    <TD width="1%" ALIGN=RIGHT>&nbsp;</TD>
    <TD width="12%" ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
      $2,650,000</FONT></TD>
    <TD width="4%" ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
    <TD width="1%" ALIGN=RIGHT>&nbsp;</TD>
    <TD width="8%" ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
      $311.91</FONT></TD>
    <TD width="2%" ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
  </TR>
  <TR>
    <TD COLSPAN=13><HR NOSHADE COLOR=#000000 SIZE=1></TD>
  </TR>
</TABLE>
<table border="0" cellspacing=0 cellpadding=0  style=' border-collapse:collapse'>
    <tr>
        <td width="4%" valign=top style='padding:0pt 0pt 0pt 0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(1)</font></p> </td>
        <td  valign=top style='padding:0pt 0pt 0pt 0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>This amount represents a 500,000 share increase in the number of shares of common stock authorized for issuance under the Sirius Satellite Radio Inc. 401(k) Savings Plan.  In addition to the shares set forth in the table, pursuant to Rule 416 under the Securities Act of 1933, as amended, this registration statement also covers any shares of common stock that may be issuable pursuant to the anti-dilution provisions of the employee benefit plan described herein. In addition, pursuant to Rule 416(c) under the Securities Act, this registration statement also covers an indeterminate amount of interests to be offered or sold pursuant to the employee benefit plan described herein.</font></p> </td> </tr>
    <tr>
        <td width="4%" valign=top style='padding:0pt 0pt 0pt 0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>(2)</font></p> </td>
        <td  valign=top style='padding:0pt 0pt 0pt 0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Pursuant to Rule 457(c) and Rule 457(h), the proposed maximum offering price per share and the proposed maximum aggregate offering price are estimated for the purpose of calculating the amount of the registration fee and are based on the average of the high and low prices for shares of the common stock on May 13, 2005, as reported in the NASDAQ National Market.</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.31in; text-indent:-0.31in;text-align:left;'><font size=2>&nbsp;</font></p>


<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
<br>
<HR noshade align="center" width="100%" size="2">
<p style='page-break-before:always'></p>
<pAGE>


<p align="center"><font size="2" face="Arial, Helvetica, sans-serif"><b>INTRODUCTION</b></font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.5in;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">This
  Registration Statement on Form S-8 is filed by Sirius Satellite Radio Inc.,
  a Delaware corporation (the &#147;Company&#148;), with respect to an additional
  500,000 shares of the Company&#146;s common stock, par value of $0.001 per share
  and an indeterminate number of plan interests, issuable under the Sirius Satellite
  Radio Inc. 401(k) Savings Plan (the &#147;Plan&#148;), and consists of those
  items required by General Instruction E to Form S-8.</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size="2" face="Arial, Helvetica, sans-serif"><b>PART
  II</b></font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size="2" face="Arial, Helvetica, sans-serif"><b>INFORMATION
  REQUIRED IN REGISTRATION STATEMENT</b></font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<table border="0" cellspacing=0 cellpadding=0 width="408" style=' margin-left:.15pt;border-collapse:collapse'>
  <tr>
    <td width="23%" valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size="2" face="Arial, Helvetica, sans-serif"><b>Item
        3. </b></font></p></td>
    <td width="76%" valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size="2" face="Arial, Helvetica, sans-serif"><b>Incorporation
        of Documents by Reference</b></font></p></td>
  </tr>
</table>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.5in;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">The
  following documents filed by the Company with the Securities and Exchange Commission
  (the "Commission") are incorporated herein by reference:</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<table width="80%" border="0" cellpadding=0 cellspacing=0  style=' margin-left:36.0pt;border-collapse:collapse'>
  <tr>
    <td width="4%" valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">1.</font></p></td>
    <td  valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">The
        Company's Annual Report on Form 10-K for the year ended December 31, 2004;</font></p></td>
  </tr>
</table>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<table width="80%" border="0" cellpadding=0 cellspacing=0  style=' margin-left:36.0pt;border-collapse:collapse'>
  <tr>
    <td width="4%" valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">2.</font></p></td>
    <td  valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">The
        Company&#146;s Quarterly Report on Form 10-Q for the quarter ended March
        31, 2005;</font></p></td>
  </tr>
</table>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<table border="0" cellspacing=0 cellpadding=0 width="80%" style=' margin-left:36.15pt;border-collapse:collapse'>
  <tr>
    <td width="4%" valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">3.</font></p></td>
    <td width="95%" valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">The
        Plan&#146;s Annual Report on Form 11-K for the year ended December 31,
        2003;</font></p></td>
  </tr>
</table>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<table width="80%" border="0" cellpadding=0 cellspacing=0  style=' margin-left:36.0pt;border-collapse:collapse'>
  <tr>
    <td width="4%" valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">4.</font></p></td>
    <td  valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">The
        Company Current Reports on Form 8-K dated January 18, 2005, January 26,
        2005 and April 28, 2005;</font></p></td>
  </tr>
</table>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<table width="80%" border="0" cellpadding=0 cellspacing=0  style=' margin-left:36.0pt;border-collapse:collapse'>
  <tr>
    <td width="4%" valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">5.</font></p></td>
    <td  valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">The
        Company&#146;s Registration Statement on Form S-8 (File No. 333-119479)
        dated October 1, 2004;</font></p></td>
  </tr>
</table>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<table width="80%" border="0" cellpadding=0 cellspacing=0  style=' margin-left:36.0pt;border-collapse:collapse'>
  <tr>
    <td width="4%" valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">6.</font></p></td>
    <td  valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">The
        Company&#146;s Registration Statement on Form S-8 (File No. 333-111221)
        dated December 16, 2003;</font></p></td>
  </tr>
</table>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<table width="80%" border="0" cellpadding=0 cellspacing=0  style=' margin-left:36.0pt;border-collapse:collapse'>
  <tr>
    <td width="4%" valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">7.</font></p></td>
    <td  valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">The
        Company&#146;s Registration Statement on Form S-8 (File No. 333-106020)
        dated June 11, 2003;</font></p></td>
  </tr>
</table>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<table width="80%" border="0" cellpadding=0 cellspacing=0  style=' margin-left:36.0pt;border-collapse:collapse'>
  <tr>
    <td width="4%" valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">8.</font></p></td>
    <td  valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">The
        Company&#146;s Registration Statement on Form S-8 (File No. 333-101515)
        dated November 27, 2002;</font></p></td>
  </tr>
</table>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<table width="80%" border="0" cellpadding=0 cellspacing=0  style=' margin-left:36.0pt;border-collapse:collapse'>
  <tr>
    <td width="4%" valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">9.</font></p></td>
    <td  valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">The
        Company&#146;s Registration Statement on Form S-8 (File No. 333-100083)
        dated September 25, 2002;</font></p></td>
  </tr>
</table>
<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.62in; text-indent:-0.38in;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<table width="80%" border="0" cellpadding=0 cellspacing=0  style=' margin-left:36.0pt;border-collapse:collapse'>
  <tr>
    <td width="4%" valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">10.</font></p></td>
    <td  valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">The
        Company's Registration Statement on Form S-8 (File No. 333-81914) dated
        February 1, 2002;</font></p></td>
  </tr>
</table>
<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.62in; text-indent:-0.38in;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<table width="80%" border="0" cellpadding=0 cellspacing=0  style=' margin-left:36.0pt;border-collapse:collapse'>
  <tr>
    <td width="4%" valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">11.</font></p></td>
    <td  valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">The
        Company's Registration Statement on Form S-8 (File No. 333-74752) dated
        December 7, 2001;</font></p></td>
  </tr>
</table>
<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.62in; text-indent:-0.38in;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<table width="80%" border="0" cellpadding=0 cellspacing=0  style=' margin-left:36.0pt;border-collapse:collapse'>
  <tr>
    <td width="4%" valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">12.</font></p></td>
    <td  valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">The
        Company's Registration Statement on Form S-8 (File No. 333-62818) dated
        June 12, 2001;</font></p></td>
  </tr>
</table>
<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.62in; text-indent:-0.38in;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<table width="80%" border="0" cellpadding=0 cellspacing=0  style=' margin-left:36.0pt;border-collapse:collapse'>
  <tr>
    <td width="4%" valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">13.</font></p></td>
    <td  valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">The
        Company's Registration Statement on Form S-8 (File No. 333-47954) dated
        October 13, 2000; </font></p></td>
  </tr>
</table>
<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.62in; text-indent:-0.38in;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<table width="80%" border="0" cellpadding=0 cellspacing=0  style=' margin-left:36.0pt;border-collapse:collapse'>
  <tr>
    <td width="4%" valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">14.</font></p></td>
    <td  valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">The
        Company's Registration Statement on Form S-8 (File No. 333-65473) dated
        October 8, 1998; and</font></p></td>
  </tr>
</table>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<font size="2" face="Arial, Helvetica, sans-serif"><br>
</font>
<HR noshade align="center" width="100%" size="2">
<p style='page-break-before:always'></p>
<pAGE> <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<table width="90%" border="0" cellpadding=0 cellspacing=0  style=' margin-left:36.0pt;border-collapse:collapse'>
  <tr>
    <td width="4%" valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">15.</font></p></td>
    <td  valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">The
        description of our common stock contained in our Registration Statement
        on Form 8-A filed pursuant to Section 12(g) of the Securities Exchange
        Act of 1934, as amended.</font></p></td>
  </tr>
</table>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.5in;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">All
  other documents filed by the Company with the Commission pursuant to Sections&nbsp;13(a),
  13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended, subsequent
  to the date of this registration statement and prior to the filing of a post-effective
  amendment which indicates that all securities registered 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 part hereof
  from the date of filing of such documents. Any statement contained in a document
  incorporated or deemed to be incorporated by reference herein shall be deemed
  to be modified or superseded for purposes of this registration statement to
  the extent that a statement contained herein or in any other subsequently filed
  document which also is incorporated or deemed to be incorporated by reference
  herein modifies or supersedes such statement. Any such statement so modified
  or superseded shall not be deemed, except as so modified or superseded, to constitute
  a part of this registration statement.</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<table border="0" cellspacing=0 cellpadding=0 width="368" style=' margin-left:.15pt;border-collapse:collapse'>
  <tr>
    <td width="18%" valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size="2" face="Arial, Helvetica, sans-serif"><b>Item
        5.</b></font></p></td>
    <td width="81%" valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size="2" face="Arial, Helvetica, sans-serif"><b>Interests
        of Named Experts and Counsel</b></font></p></td>
  </tr>
</table>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.5in;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">Patrick
  L. Donnelly, Esq., whose legal opinion with respect to the securities registered
  hereunder is filed as Exhibit 5.1 hereto, is an employee of the Company and
  participates in the Plan and other benefit plans established by the Company.</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.5in;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">The consolidated financial statements
of the Company appearing in the Company&#146;s Annual Report (Form 10-K) for the year
ended December 31, 2004 (including the schedule appearing therein), the Company
management&#146;s assessment of the effectiveness of internal control over financial
reporting as of December 31, 2004 included therein, the balance sheet of Satellite CD
Radio, Inc. as of December 31, 2004 included therein, and the financial statements of
Sirius Satellite Radio 401(k) Savings Plan appearing in the Plan&#146;s Annual Report
(Form 11-K) for the year ended December 31, 2003 (including schedules appearing therein),
have been audited by Ernst &amp; Young LLP, independent registered public accounting firm,
as set forth in their reports thereon, included therein, and incorporated herein by
reference. Such consolidated financial statements, management&#146;s assessment, balance
sheet and financial statements are incorporated herein by reference in reliance upon such
reports given on the authority of such firm as experts in accounting and auditing.</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<table border="0" cellspacing=0 cellpadding=0 width="142" style=' margin-left:.15pt;border-collapse:collapse'>
  <tr>
    <td width="46%" valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size="2" face="Arial, Helvetica, sans-serif"><b>Item
        8.</b></font></p></td>
    <td width="53%" valign=top style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size="2" face="Arial, Helvetica, sans-serif"><b>Exhibits</b></font></p></td>
  </tr>
</table>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<table border="0" cellspacing=0 cellpadding=0 width="82%" style=' margin-left:14.4pt;border-collapse:collapse'>
  <tr>
    <td width="6%" valign=top style='padding:0pt 3.95pt 0pt 3.95pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:1.0pt;margin-bottom:0pt;line-height:131.76%'><font size=2 face="Arial, Helvetica, sans-serif">5.1</font></p></td>
    <td width="3%" valign=top style='border-top:solid white .75pt; border-left:none;border-bottom:solid white .75pt;border-right:none; padding:0pt 3.95pt 0pt 3.95pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:right;margin-top:0pt;margin-bottom:0pt;line-height:131.76%'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p></td>
    <td width="83%" valign=top style='padding:0pt 3.95pt 0pt 3.95pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:1.0pt;margin-bottom:0pt;line-height:131.76%'><font size=2 face="Arial, Helvetica, sans-serif">Opinion
        of Patrick L. Donnelly, Esq., Executive Vice President, General Counsel
        and Secretary of the Company.</font></p></td>
  </tr>
  <tr>
    <td valign=top style='padding:0pt 3.95pt 0pt 3.95pt'>&nbsp;</td>
    <td valign=top style='border-bottom:solid white .75pt; padding:0pt 3.95pt 0pt 3.95pt'>&nbsp;</td>
    <td valign=top style='padding:0pt 3.95pt 0pt 3.95pt'>&nbsp;</td>
  </tr>
  <tr>
    <td width="6%" valign=top style='padding:0pt 3.95pt 0pt 3.95pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:1.0pt;margin-bottom:0pt;line-height:131.76%'><font size=2 face="Arial, Helvetica, sans-serif">23.1</font></p></td>
    <td width="3%" valign=top style='border-bottom:solid white .75pt; padding:0pt 3.95pt 0pt 3.95pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:right;margin-top:0pt;margin-bottom:0pt;line-height:131.76%'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p></td>
    <td width="83%" valign=top style='padding:0pt 3.95pt 0pt 3.95pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:1.0pt;margin-bottom:0pt;line-height:131.76%'><font size=2 face="Arial, Helvetica, sans-serif">Consent
        of Patrick L. Donnelly, Esq., Executive Vice President, General Counsel
        and Secretary of the Company (included in Exhibit 5.1).</font></p></td>
  </tr>
  <tr>
    <td valign=top style='padding:0pt 3.95pt 0pt 3.95pt'>&nbsp;</td>
    <td valign=top style='border-bottom:solid white .75pt; padding:0pt 3.95pt 0pt 3.95pt'>&nbsp;</td>
    <td valign=top style='padding:0pt 3.95pt 0pt 3.95pt'>&nbsp;</td>
  </tr>
  <tr>
    <td width="6%" valign=top style='padding:0pt 3.95pt 0pt 3.95pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:1.0pt;margin-bottom:0pt;line-height:131.76%'><font size=2 face="Arial, Helvetica, sans-serif">23.2</font></p></td>
    <td width="3%" valign=top style='border-bottom:solid white .75pt; padding:0pt 3.95pt 0pt 3.95pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:right;margin-top:0pt;margin-bottom:0pt;line-height:131.76%'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p></td>
    <td width="83%" valign=top style='padding:0pt 3.95pt 0pt 3.95pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:1.0pt;margin-bottom:0pt;line-height:131.76%'><font size=2 face="Arial, Helvetica, sans-serif">Consent
        of Independent Registered Public Accounting Firm.</font></p></td>
  </tr>
  <tr>
    <td valign=top style='padding:0pt 3.95pt 0pt 3.95pt'>&nbsp;</td>
    <td valign=top style='border-bottom:solid white .75pt; padding:0pt 3.95pt 0pt 3.95pt'>&nbsp;</td>
    <td valign=top style='padding:0pt 3.95pt 0pt 3.95pt'>&nbsp;</td>
  </tr>
  <tr>
    <td width="6%" valign=top style='padding:0pt 3.95pt 0pt 3.95pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:1.0pt;margin-bottom:0pt;line-height:131.76%'><font size=2 face="Arial, Helvetica, sans-serif">23.3</font></p></td>
    <td width="3%" valign=top style='border-bottom:solid white .75pt; padding:0pt 3.95pt 0pt 3.95pt'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:right;margin-top:0pt;margin-bottom:0pt;line-height:131.76%'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p></td>
    <td width="83%" valign=top style='padding:0pt 3.95pt 0pt 3.95pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:1.0pt;margin-bottom:0pt;line-height:131.76%'><font size=2 face="Arial, Helvetica, sans-serif">Notice
        regarding Consent of Arthur Andersen LLP.</font><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p></td>
  </tr>
</table>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'> </p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<font size="2" face="Arial, Helvetica, sans-serif"><br>
</font>
<HR noshade align="center" width="100%" size="2">
<p style='page-break-before:always'></p>

<pAGE> <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p align="center"><font size="2" face="Arial, Helvetica, sans-serif"><b>SIGNATURES</b></font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.5in;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">Pursuant
  to the requirements of the Securities Act of 1933, as amended, the registrant
  certifies that it has reasonable grounds to believe that it meets all of the
  requirements for filing on Form&nbsp;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 May 20, 2005.</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<table width="100%" border="0" cellpadding="0" cellspacing="0">
  <tr>
    <td width="50%">
      <p><font SIZE=2 face="Arial, Helvetica, sans-serif">&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;&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;&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;&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
        &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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </font></p></td>
    <td colspan="2"><font SIZE=2 face="Arial, Helvetica, sans-serif">SIRIUS SATELLITE
      RADIO INC.<br>
      &nbsp;</font></td>
  </tr>
  <tr valign="top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr valign="top">
    <td>&nbsp;</td>
    <td width="2%"><font size=2 face="Arial, Helvetica, sans-serif">By:</font></td>
    <td><font size="2" face="Arial, Helvetica, sans-serif"><u>/s/ Patrick L. Donnelly</u><br>
      Patrick L. Donnelly<br>
      Executive Vice President,<br>
      General Counsel and Secretary</font></td>
  </tr>
</table>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:3.26in;text-align:justify;'>&nbsp;</p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'> </p>
<font size="2" face="Arial, Helvetica, sans-serif"><br>
</font>
<HR noshade align="center" width="100%" size="2">
<p style='page-break-before:always'></p>
<pAGE> <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size="2" face="Arial, Helvetica, sans-serif"><b>POWER
  OF ATTORNEY</b></font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.7in;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">KNOW
  ALL MEN BY THESE PRESENTS, that each individual whose signature appears below
  hereby constitutes and appoints Patrick L. Donnelly and Ruth A. Ziegler, and
  each of them, his true and lawful agent, proxy and attorney-in-fact, each acting
  alone with full power of substitution and resubstitution, for him and in his
  name, place and stead, in any and all capacities, to (i) act on, sign and file
  with the Commission any and all amendments (including post-effective amendments)
  to this registration statement together with all schedules and exhibits thereto,
  (ii) act on, sign and file such certificates, instruments, agreements and other
  documents as may be necessary or appropriate in connection therewith, and (iii)
  take any and all actions which may be necessary or appropriate in connection
  therewith, granting unto such agents, proxies and attorneys-in-fact, and each
  of them, full power and authority to do and perform each and every act and thing
  necessary or appropriate to be done, as fully for all intents and purposes as
  he might or could do in person, hereby approving, ratifying and confirming all
  that such agents, proxies and attorneys-in-fact, any of them or any of his or
  their substitutes may lawfully do or cause to be done by virtue thereof.</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.7in;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">Pursuant
  to the requirements of the Securities Act of 1933, as amended, this registration
  statement has been signed by the following persons in the capacities and on
  the dates indicated:</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<table border="0" cellspacing=0 cellpadding=0 width="100%" style='border-collapse:collapse'>
  <tr valign="bottom" >
    <td colspan="2"> <p align="center"><font size="2" face="Arial, Helvetica, sans-serif"><u>Signatures</u></font></p></td>
    <td width="38%" > <p align="center"><font size="2" face="Arial, Helvetica, sans-serif"><u>Title</u></font></p></td>
    <td width="30%" > <p align="center" style="margin-bottom: 0pt"><font size="2" face="Arial, Helvetica, sans-serif"><u>Date</u></font></p></td>
  </tr>
  <tr >
    <td colspan="2" style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size="2" face="Arial, Helvetica, sans-serif"><u><br>
        <br>
        <br>
        /s/ Mel Karmazin </u></font><font size=2 face="Arial, Helvetica, sans-serif"><br>
        Mel Karmazin</font></td>
    <td width="38%" valign=bottom > <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">Chief
        Executive Officer (Principal Executive Officer) and Director</font></p></td>
		<td width="30%" valign=bottom > <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">May
        20, 2005<br>
        <br>
        </font></p></td>
  </tr>
  <tr>
    <td  colspan="2" valign=top > <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size="2" face="Arial, Helvetica, sans-serif"><u><br>
        <br>
        <br>
        /s/ David J. Frear</u></font></p>
      <font size=2 face="Arial, Helvetica, sans-serif">David J. Frear</font></td>
    <td width="38%" valign=bottom> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">Executive
        Vice President and Chief Financial Officer (Principal Financial Officer)</font></p>
      </td>
    <td width="30%" valign=bottom > <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">May
        20, 2005<br>
        <br>
        </font></p></td>
  </tr>
  <tr>
    <td  colspan="2" valign=top > <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size="2" face="Arial, Helvetica, sans-serif"><u>/s/
        Edward Weber, Jr. </u></font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">Edward
        Weber, Jr.</font></p></td>
    <td width="38%" valign=bottom > <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">Vice
        President and Controller (Principal Accounting Officer)<br>
        <br>
        </font></p></td>
    <td width="30%" valign=bottom > <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">May
        20, 2005<br>
        <br>
        </font></p></td>
  </tr>
  <tr >
    <td colspan="2" style='padding:0pt 0pt 0pt 0pt'> <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size="2" face="Arial, Helvetica, sans-serif"><u>/s/
        Joseph P. Clayton </u></font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">Joseph
        P. Clayton</font></p></td>
    <td width="38%" valign=bottom > <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">Chairman
        of the Board of Directors<br>
        <br>
        </font></p></td>
    <td width="30%" valign=bottom > <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">May
        20, 2005<br>
        <br>
        </font></p></td>
  </tr>
  <tr>
    <td  colspan="2" valign=top > <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size="2" face="Arial, Helvetica, sans-serif"><u>/s/
        Leon D. Black </u></font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">Leon
        D. Black</font></p></td>
    <td width="38%" valign=bottom > <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">Director<br>
        <br>
        </font></p></td>
    <td width="30%" valign=bottom > <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">May
        20, 2005<br>
        <br>
        </font></p></td>
  </tr>
  <tr>
    <td  colspan="2" valign=top > <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size="2" face="Arial, Helvetica, sans-serif"><u>/s/
        Lawrence F. Gilberti </u></font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">Lawrence
        F. Gilberti</font></p></td>
    <td width="38%" valign=bottom > <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">Director<br>
        <br>
        </font></p></td>
    <td width="30%" valign=bottom > <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">May
        20, 2005<br>
        <br>
        </font></p></td>
  </tr>
  <tr>
    <td  colspan="2" valign=top > <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size="2" face="Arial, Helvetica, sans-serif"><u>/s/
        James P. Holden </u></font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">James
        P. Holden</font></p></td>
    <td width="38%" valign=bottom > <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">Director<br>
        <br>
        </font></p></td>
    <td width="30%" valign=bottom > <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">May
        20, 2005<br>
        <br>
        </font></p></td>
  </tr>
  <tr>
    <td width="1" ></td>
    <td width="30%" ></td>
    <td width="38%" ></td>
    <td width="30%" ></td>
  </tr>
</table>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<font size="2" face="Arial, Helvetica, sans-serif"><br>
</font>
<HR noshade align="center" width="100%" size="2">
<p style='page-break-before:always'></p>
<pAGE> <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<table border="0" cellspacing=0 cellpadding=0 width="100%" style='border-collapse:collapse'>
  <tr>
    <td valign=top ><div align="center"><font size="2" face="Arial, Helvetica, sans-serif"><u>Signatures</u></font></div></td>
    <td valign=top ><div align="center"><font size="2" face="Arial, Helvetica, sans-serif"><u>Title</u></font></div></td>
    <td valign=top ><div align="center"><font size="2" face="Arial, Helvetica, sans-serif"><u>Date</u></font></div></td>
  </tr>
  <tr>
    <td width="30%" valign=top > <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size="2" face="Arial, Helvetica, sans-serif"><u>/s/
        Warren N. Lieberfarb</u></font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">Warren
        N. Lieberfarb</font></p></td>
    <td width="38%" valign=top > <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">Director</font></p></td>
    <td width="30%" valign=top > <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">May
        20, 2005</font></p></td>
  </tr>
  <tr>
    <td width="30%" valign=top > <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size="2" face="Arial, Helvetica, sans-serif"><u>/s/
        Michael J. McGuiness</u></font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">Michael
        J. McGuiness</font></p></td>
    <td width="38%" valign=top > <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">Director</font></p></td>
    <td width="30%" valign=top > <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">May
        20, 2005</font></p></td>
  </tr>
  <tr>
    <td width="30%" valign=top > <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size="2" face="Arial, Helvetica, sans-serif"><u>/s/
        James F. Mooney </u></font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">James
        F. Mooney</font></p></td>
    <td width="38%" valign=top > <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">Director</font></p></td>
    <td width="30%" valign=top > <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
      <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">May
        20, 2005</font></p></td>
  </tr>
</table>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'> </p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<font size="2" face="Arial, Helvetica, sans-serif"><br>
</font>
<HR noshade align="center" width="100%" size="2">
<p style='page-break-before:always'></p>
<pAGE> <p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p>
<p align="center"><font size="2" face="Arial, Helvetica, sans-serif"><u><b>INDEX
  TO EXHIBITS</b></u></font></p>
<table border="0" cellspacing=0 cellpadding=0 width="90%" style='margin-left:0pt; border-collapse:collapse; margin-bottom: 0pt;'>
  <tr>
    <td colspan="2" style='border-bottom:solid black 1px'> <p align="center"><font size=2 face="Arial, Helvetica, sans-serif">
        Exhibit <br>
        No. </font></p></td>
    <td width="11%" valign=top> <p style='margin-left:0pt;text-indent:0pt;text-align:right;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p></td>
    <td width="80%" valign=top style='border-top:solid white .75pt; border-left:none;border-bottom:none;border-right:solid white .75pt; '>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:1.0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p></td>
  </tr>
  <tr>
    <td width="2%" valign=top >&nbsp;</td>
    <td width="7%" valign=top > <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:1.0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">5.1</font></p></td>
    <td width="11%" valign=top style='border-bottom:solid white .75pt; '> <p style='margin-left:0pt;text-indent:0pt;text-align:right;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p></td>
    <td width="80%" valign=top > <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:1.0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">Opinion
        of Patrick L. Donnelly, Esq., Executive Vice President, General Counsel
        and Secretary of the Company.</font></p></td>
  </tr>
  <tr>
    <td valign=top >&nbsp;</td>
    <td valign=top >&nbsp;</td>
    <td valign=top style='border-bottom:solid white .75pt; '>&nbsp;</td>
    <td valign=top >&nbsp;</td>
  </tr>
  <tr>
    <td width="2%" valign=top >&nbsp;</td>
    <td width="7%" valign=top > <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:1.0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">23.1</font></p></td>
    <td width="11%" valign=top style='border-bottom:solid white .75pt; '> <p style='margin-left:0pt;text-indent:0pt;text-align:right;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p></td>
    <td width="80%" valign=top > <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:1.0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">Consent
        of Patrick L. Donnelly, Esq., Executive Vice President, General Counsel
        and Secretary of the Company (included in Exhibit 5.1).</font></p></td>
  </tr>
  <tr>
    <td valign=top >&nbsp;</td>
    <td valign=top >&nbsp;</td>
    <td valign=top style='border-bottom:solid white .75pt; '>&nbsp;</td>
    <td valign=top >&nbsp;</td>
  </tr>
  <tr>
    <td width="2%" valign=top >&nbsp;</td>
    <td width="7%" valign=top > <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:1.0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">23.2</font></p></td>
    <td width="11%" valign=top style='border-bottom:solid white .75pt; '> <p style='margin-left:0pt;text-indent:0pt;text-align:right;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p></td>
    <td width="80%" valign=top > <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:1.0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">Consent
        of Independent Registered Public Accounting Firm.</font></p></td>
  </tr>
  <tr>
    <td valign=top >&nbsp;</td>
    <td valign=top >&nbsp;</td>
    <td valign=top style='border-bottom:solid white .75pt; '>&nbsp;</td>
    <td valign=top >&nbsp;</td>
  </tr>
  <tr>
    <td width="2%" valign=top >&nbsp;</td>
    <td width="7%" valign=top > <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:1.0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">23.3</font></p></td>
    <td width="11%" valign=top style='border-bottom:solid white .75pt; '> <p style='margin-left:0pt;text-indent:0pt;text-align:right;margin-top:0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">&nbsp;</font></p></td>
    <td width="80%" valign=top > <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:1.0pt;margin-bottom:0pt;'><font size=2 face="Arial, Helvetica, sans-serif">Notice
        regarding Consent of Arthur Andersen LLP.</font></p></td>
  </tr>
</table>
<br>
<HR noshade align="center" width="100%" size="2">
</BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "a39858.htm", "description": "SIRIUS SATELLITE RADIO INC.", "secsgml_size_bytes": 68889}]
{"company-data": {"conformed-name": "SIRIUS SATELLITE RADIO INC", "cik": "0000908937", "assigned-sic": "4832", "irs-number": "521700207", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-125118", "film-number": "05848680"}, "business-address": {"street1": "1221 AVENUE OF THE AMERICAS", "street2": "36TH FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10020", "phone": "2128995000"}, "mail-address": {"street1": "1221 AVENUE OF THE AMERICAS", "street2": "36TH FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10020"}, "former-company": {"former-conformed-name": "CD RADIO INC", "date-changed": "19940203"}}
As filed with the Securities and Exchange Commission on May 20, 2005,
Registration
No
.
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE
  SECURITIES ACT OF 1933
SIRIUS SATELLITE RADIO INC.
(Exact
  name of registrant as specified in its charter)
Delaware
(State or other jurisdiction of
incorporation or organization)
52-170027
(IRS Employer
Identification No.)
1221 Avenue of the Americas, 36th Floor
New York, New York 10020
(212) 584-5100
(Address, including zip code, and telephone number, including area code, of Registrant's principal executive offices)
SIRIUS SATELLITE RADIO INC. 401(k) SAVINGS PLAN
(Full title of the Plan)
Patrick L. Donnelly
Executive Vice President, General Counsel and Secretary
Sirius Satellite Radio Inc.
1221 Avenue of the Americas
36th Floor
New York, New York  10020
(212) 584-5100
(Name, address, including zip code, and telephone number, including area code, of agent for service)
Copies to:
Gary
        L. Sellers
Simpson Thacher & Bartlett LLP
425 Lexington Avenue
New York, New York 10017-3954
(212) 455-2000
CALCULATION
        OF REGISTRATION FEE
Title of each class
of securities to be registered
Amount to
      be
Registered (1)
Proposed maximum
      offering
price per share (2)
Proposed maximum
aggregate offering
price (2)
Amount of
registration fee
Common Stock,
      par value $0.001
per share
500,000
$5.30
$2,650,000
$311.91
(1)
This amount represents a 500,000 share increase in the number of shares of common stock authorized for issuance under the Sirius Satellite Radio Inc. 401(k) Savings Plan.  In addition to the shares set forth in the table, pursuant to Rule 416 under the Securities Act of 1933, as amended, this registration statement also covers any shares of common stock that may be issuable pursuant to the anti-dilution provisions of the employee benefit plan described herein. In addition, pursuant to Rule 416(c) under the Securities Act, this registration statement also covers an indeterminate amount of interests to be offered or sold pursuant to the employee benefit plan described herein.
(2)
Pursuant to Rule 457(c) and Rule 457(h), the proposed maximum offering price per share and the proposed maximum aggregate offering price are estimated for the purpose of calculating the amount of the registration fee and are based on the average of the high and low prices for shares of the common stock on May 13, 2005, as reported in the NASDAQ National Market.
INTRODUCTION
This
  Registration Statement on Form S-8 is filed by Sirius Satellite Radio Inc.,
  a Delaware corporation (the "Company"), with respect to an additional
  500,000 shares of the Company's common stock, par value of $0.001 per share
  and an indeterminate number of plan interests, issuable under the Sirius Satellite
  Radio Inc. 401(k) Savings Plan (the "Plan"), and consists of those
  items required by General Instruction E to Form S-8.
PART
  II
INFORMATION
  REQUIRED IN REGISTRATION STATEMENT
Item
        3.
Incorporation
        of Documents by Reference
The
  following documents filed by the Company with the Securities and Exchange Commission
  (the "Commission") are incorporated herein by reference:
1.
The
        Company's Annual Report on Form 10-K for the year ended December 31, 2004;
2.
The
        Company's Quarterly Report on Form 10-Q for the quarter ended March
        31, 2005;
3.
The
        Plan's Annual Report on Form 11-K for the year ended December 31,
        2003;
4.
The
        Company Current Reports on Form 8-K dated January 18, 2005, January 26,
        2005 and April 28, 2005;
5.
The
        Company's Registration Statement on Form S-8 (File No. 333-119479)
        dated October 1, 2004;
6.
The
        Company's Registration Statement on Form S-8 (File No. 333-111221)
        dated December 16, 2003;
7.
The
        Company's Registration Statement on Form S-8 (File No. 333-106020)
        dated June 11, 2003;
8.
The
        Company's Registration Statement on Form S-8 (File No. 333-101515)
        dated November 27, 2002;
9.
The
        Company's Registration Statement on Form S-8 (File No. 333-100083)
        dated September 25, 2002;
10.
The
        Company's Registration Statement on Form S-8 (File No. 333-81914) dated
        February 1, 2002;
11.
The
        Company's Registration Statement on Form S-8 (File No. 333-74752) dated
        December 7, 2001;
12.
The
        Company's Registration Statement on Form S-8 (File No. 333-62818) dated
        June 12, 2001;
13.
The
        Company's Registration Statement on Form S-8 (File No. 333-47954) dated
        October 13, 2000;
14.
The
        Company's Registration Statement on Form S-8 (File No. 333-65473) dated
        October 8, 1998; and
15.
The
        description of our common stock contained in our Registration Statement
        on Form 8-A filed pursuant to Section 12(g) of the Securities Exchange
        Act of 1934, as amended.
All
  other documents filed by the Company with the Commission pursuant to Sections 13(a),
  13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended, subsequent
  to the date of this registration statement and prior to the filing of a post-effective
  amendment which indicates that all securities registered 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 part hereof
  from the date of filing of such documents. Any statement contained in a document
  incorporated or deemed to be incorporated by reference herein shall be deemed
  to be modified or superseded for purposes of this registration statement to
  the extent that a statement contained herein or in any other subsequently filed
  document which also is incorporated or deemed to be incorporated by reference
  herein modifies or supersedes such statement. Any such statement so modified
  or superseded shall not be deemed, except as so modified or superseded, to constitute
  a part of this registration statement.
Item
        5.
Interests
        of Named Experts and Counsel
Patrick
  L. Donnelly, Esq., whose legal opinion with respect to the securities registered
  hereunder is filed as Exhibit 5.1 hereto, is an employee of the Company and
  participates in the Plan and other benefit plans established by the Company.
The consolidated financial statements
of the Company appearing in the Company's Annual Report (Form 10-K) for the year
ended December 31, 2004 (including the schedule appearing therein), the Company
management's assessment of the effectiveness of internal control over financial
reporting as of December 31, 2004 included therein, the balance sheet of Satellite CD
Radio, Inc. as of December 31, 2004 included therein, and the financial statements of
Sirius Satellite Radio 401(k) Savings Plan appearing in the Plan's Annual Report
(Form 11-K) for the year ended December 31, 2003 (including schedules appearing therein),
have been audited by Ernst & Young LLP, independent registered public accounting firm,
as set forth in their reports thereon, included therein, and incorporated herein by
reference. Such consolidated financial statements, management's assessment, balance
sheet and financial statements are incorporated herein by reference in reliance upon such
reports given on the authority of such firm as experts in accounting and auditing.
Item
        8.
Exhibits
5.1
Opinion
        of Patrick L. Donnelly, Esq., Executive Vice President, General Counsel
        and Secretary of the Company.
23.1
Consent
        of Patrick L. Donnelly, Esq., Executive Vice President, General Counsel
        and Secretary of the Company (included in Exhibit 5.1).
23.2
Consent
        of Independent Registered Public Accounting Firm.
23.3
Notice
        regarding Consent of Arthur Andersen LLP.
SIGNATURES
Pursuant
  to the requirements of the Securities Act of 1933, as amended, the registrant
  certifies that it has reasonable grounds to believe that it meets all 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 May 20, 2005.
SIRIUS SATELLITE
      RADIO INC.
By:
/s/ Patrick L. Donnelly
Patrick L. Donnelly
Executive Vice President,
General Counsel and Secretary
POWER
  OF ATTORNEY
KNOW
  ALL MEN BY THESE PRESENTS, that each individual whose signature appears below
  hereby constitutes and appoints Patrick L. Donnelly and Ruth A. Ziegler, and
  each of them, his true and lawful agent, proxy and attorney-in-fact, each acting
  alone with full power of substitution and resubstitution, for him and in his
  name, place and stead, in any and all capacities, to (i) act on, sign and file
  with the Commission any and all amendments (including post-effective amendments)
  to this registration statement together with all schedules and exhibits thereto,
  (ii) act on, sign and file such certificates, instruments, agreements and other
  documents as may be necessary or appropriate in connection therewith, and (iii)
  take any and all actions which may be necessary or appropriate in connection
  therewith, granting unto such agents, proxies and attorneys-in-fact, and each
  of them, full power and authority to do and perform each and every act and thing
  necessary or appropriate to be done, as fully for all intents and purposes as
  he might or could do in person, hereby approving, ratifying and confirming all
  that such agents, proxies and attorneys-in-fact, any of them or any of his or
  their substitutes may lawfully do or cause to be done by virtue thereof.
Pursuant
  to the requirements of the Securities Act of 1933, as amended, this registration
  statement has been signed by the following persons in the capacities and on
  the dates indicated:
Signatures
Title
Date
/s/ Mel Karmazin
Mel Karmazin
Chief
        Executive Officer (Principal Executive Officer) and Director
May
        20, 2005
/s/ David J. Frear
David J. Frear
Executive
        Vice President and Chief Financial Officer (Principal Financial Officer)
May
        20, 2005
/s/
        Edward Weber, Jr.
Edward
        Weber, Jr.
Vice
        President and Controller (Principal Accounting Officer)
May
        20, 2005
/s/
        Joseph P. Clayton
Joseph
        P. Clayton
Chairman
        of the Board of Directors
May
        20, 2005
/s/
        Leon D. Black
Leon
        D. Black
Director
May
        20, 2005
/s/
        Lawrence F. Gilberti
Lawrence
        F. Gilberti
Director
May
        20, 2005
/s/
        James P. Holden
James
        P. Holden
Director
May
        20, 2005
Signatures
Title
Date
/s/
        Warren N. Lieberfarb
Warren
        N. Lieberfarb
Director
May
        20, 2005
/s/
        Michael J. McGuiness
Michael
        J. McGuiness
Director
May
        20, 2005
/s/
        James F. Mooney
James
        F. Mooney
Director
May
        20, 2005
INDEX
  TO EXHIBITS
Exhibit
No.
5.1
Opinion
        of Patrick L. Donnelly, Esq., Executive Vice President, General Counsel
        and Secretary of the Company.
23.1
Consent
        of Patrick L. Donnelly, Esq., Executive Vice President, General Counsel
        and Secretary of the Company (included in Exhibit 5.1).
23.2
Consent
        of Independent Registered Public Accounting Firm.
23.3
Notice
        regarding Consent of Arthur Andersen LLP.