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<P ALIGN=CENTER><FONT SIZE=2>As filed with the Securities and Exchange Commission
on April 13, 2006, Registration No. 333- </FONT>

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<HR WIDTH="100%" SIZE="1" noshade style="margin-top: -10px">


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

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

<BR><FONT SIZE=3><B>REGISTRATION
STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933</B></FONT></P>
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<P ALIGN=CENTER><FONT SIZE=6><B>SIRIUS SATELLITE RADIO INC.</B><BR></FONT><FONT SIZE=2>
(Exact name of registrant as specified in its charter)</FONT></P>

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<TR style="font-size:10pt">
<TD WIDTH="27%" VALIGN=BOTTOM>
<P ALIGN=CENTER><B>Delaware </B></P>
</TD>
<TD WIDTH="51%" VALIGN=BOTTOM>
<P ALIGN=CENTER>&nbsp;</P>
</TD>
<TD WIDTH="21%" VALIGN=BOTTOM>
<P ALIGN=CENTER><B>52-170027 </B></P>
</TD>
</TR>
<TR>
<TD VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=2>(State or other
  jurisdiction of<BR>
  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=2>(IRS Employer<BR>
  Identification No.)</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=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=BOTTOM colspan=3>
<P ALIGN=CENTER><FONT SIZE=2><B>1221 Avenue of the Americas, 36th
  Floor</B></FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=BOTTOM colspan=3>
<P ALIGN=CENTER><FONT SIZE=2><B>New York, New York 10020</B></FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=BOTTOM colspan=3>
<P ALIGN=CENTER><FONT SIZE=2><B>(212) 584-5100</B></FONT></P>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<P  ALIGN=CENTER><font size=2>(Address, including zip
  code, and telephone number, including area code, of Registrant&#146;s principal
  executive offices)</font></P>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=2><B>SIRIUS SATELLITE RADIO INC. 401(k)
  SAVINGS PLAN</B></FONT></P>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=2>(Full title of the
  Plan)</FONT></P>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=2><B>Patrick L. Donnelly</B></FONT></P>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=2><B>Executive Vice President, General
  Counsel and Secretary</B></FONT></P>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=2><B>Sirius Satellite Radio Inc.</B></FONT></P>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=2><B>1221 Avenue of the Americas</B></FONT></P>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=2><B>36th Floor</B></FONT></P>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=2><B>New York, New York 10020</B></FONT></P>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=2><B>(212) 584-5100</B></FONT></P>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=2>(Name, address,
  including zip code, and telephone number, including area code, of agent for
  service)</FONT></P>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<HR SIZE=1 WIDTH="20%" NOSHADE COLOR=GRAY ALIGN=CENTER>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=2>Copies to:</FONT></P>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=2><B>Gary L. Sellers</B></FONT></P>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=2><B>Simpson Thacher &amp; Bartlett LLP</B></FONT></P>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=2><B>425 Lexington Avenue</B></FONT></P>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=2><B>New York, New York 10017-3954</B></FONT></P>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=2><B>(212) 455-2000</B></FONT></P>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<HR SIZE=1 WIDTH="20%" NOSHADE COLOR=GRAY ALIGN=CENTER>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD COLSPAN="3" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=2><B>CALCULATION OF REGISTRATION FEE</B></FONT></P>
</TD>
</TR>
</TABLE>

<BR>

<TABLE ALIGN=CENTER  BORDER=0 CELLSPACING=0 CELLPADDING=0 WIDTH="100%">
<TR style="font-size:1px">
<TD WIDTH="31%" VALIGN=BOTTOM>
<P STYLE='MARGIN-LEFT:8.65PT;TEXT-INDENT:-8.65PT'>&nbsp;</P>
</TD>
<TD WIDTH="2%" VALIGN=BOTTOM>
<P>&nbsp;</P>
</TD>
<TD WIDTH="7%" VALIGN=BOTTOM>
<P ALIGN=RIGHT>&nbsp;</P>
</TD>
<TD WIDTH="2%" VALIGN=BOTTOM>
<P ALIGN=RIGHT>&nbsp;</P>
</TD>
<TD WIDTH="2%" VALIGN=BOTTOM>
<P>&nbsp;</P>
</TD>
<TD WIDTH="4%" VALIGN=BOTTOM>
<P>&nbsp;</P>
</TD>
<TD WIDTH="1%" VALIGN=BOTTOM>
<P>&nbsp;</P>
</TD>
<TD WIDTH="6%" VALIGN=BOTTOM>
<P ALIGN=RIGHT>&nbsp;</P>
</TD>
<TD WIDTH="5%" VALIGN=BOTTOM>
<P>&nbsp;</P>
</TD>
<TD WIDTH="2%" VALIGN=BOTTOM>
<P>&nbsp;</P>
</TD>
<TD WIDTH="4%" VALIGN=BOTTOM>
<P>&nbsp;</P>
</TD>
<TD WIDTH="1%" VALIGN=BOTTOM>
<P>&nbsp;</P>
</TD>
<TD WIDTH="8%" VALIGN=BOTTOM>
<P ALIGN=RIGHT>&nbsp;</P>
</TD>
<TD WIDTH="4%" VALIGN=BOTTOM>
<P>&nbsp;</P>
</TD>
<TD WIDTH="2%" VALIGN=BOTTOM>
<P>&nbsp;</P>
</TD>
<TD WIDTH="1%" VALIGN=BOTTOM>
<P>&nbsp;</P>
</TD>
<TD WIDTH="1%" VALIGN=BOTTOM>
<P>&nbsp;</P>
</TD>
<TD WIDTH="6%" VALIGN=BOTTOM>
<P ALIGN=RIGHT>&nbsp;</P>
</TD>
<TD WIDTH="1%" VALIGN=BOTTOM>
<P>&nbsp;</P>
</TD>
<TD WIDTH="1%" VALIGN=BOTTOM>
<P>&nbsp;</P>
</TD>
</TR>
<TR>
<TD VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=1><B>Title of
  each class <BR>
  of securities to be registered</B></FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD COLSPAN="2" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=1><B>Amount to
  be Registered (1)</B></FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD COLSPAN="4" VALIGN=BOTTOM NOWRAP>
<P ALIGN=CENTER><FONT SIZE=1><B>Proposed
  maximum<BR>
  offering price per share (2)</B></FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD COLSPAN="4" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=1><B>Proposed
  maximum<BR>
  aggregate offering price (2)</B></FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD COLSPAN="4" VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=1><B>Amount of<BR>
  registration fee</B></FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=BOTTOM>
<HR SIZE=1 WIDTH="100%" NOSHADE COLOR=BLACK ALIGN=CENTER>
</TD>
<TD VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD COLSPAN="2" VALIGN=BOTTOM>
<HR SIZE=1 WIDTH="100%" NOSHADE COLOR=BLACK ALIGN=CENTER>
</TD>
<TD VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD COLSPAN="4" VALIGN=BOTTOM>
<HR SIZE=1 WIDTH="100%" NOSHADE COLOR=BLACK ALIGN=CENTER>
</TD>
<TD VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD COLSPAN="4" VALIGN=BOTTOM>
<HR SIZE=1 WIDTH="100%" NOSHADE COLOR=BLACK ALIGN=CENTER>
</TD>
<TD VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD COLSPAN="4" VALIGN=BOTTOM>
<HR SIZE=1 WIDTH="100%" NOSHADE COLOR=BLACK ALIGN=CENTER>
</TD>
<TD VALIGN=BOTTOM>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=BOTTOM>
<P STYLE='MARGIN-LEFT:8.65PT;TEXT-INDENT:-8.65PT'><FONT   SIZE=2>Common Stock,
  par value $0.001 per share</FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P ALIGN=RIGHT><FONT SIZE=2>500,000</FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P ALIGN=RIGHT><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P><FONT SIZE=2>$</FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P ALIGN=RIGHT><FONT SIZE=2>5.03</FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P><FONT SIZE=2>$</FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P ALIGN=RIGHT><FONT SIZE=2>2,515,000</FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P><FONT SIZE=2>$</FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P ALIGN=RIGHT><FONT SIZE=2>269.11</FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=BOTTOM>
<P><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">
<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>(1)</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><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.<BR><BR></FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><FONT SIZE=2>(2)</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><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 April 5, 2006, as reported in the NASDAQ
  National Market.</FONT></P>
</TD>
</TR>
</TABLE>

<BR>

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<HR WIDTH="100%" SIZE="1" noshade style="margin-top: -10px">
<P STYLE='PAGE-BREAK-BEFORE: ALWAYS'></P><PAGE>

<P ALIGN=CENTER><font face=arial SIZE=2><B>INTRODUCTION</B></FONT></P>

<P><font face=arial SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 ALIGN=CENTER><font face=arial SIZE=2><B>PART II</B></FONT></P>

<P ALIGN=CENTER><font face=arial SIZE=2><B>INFORMATION
REQUIRED IN REGISTRATION STATEMENT</B></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 face=arial SIZE=2><B>Item 3.</B></FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2><B>Incorporation of Documents by Reference</B></FONT></P>
</TD>
</TR>
</TABLE>

<P><font face=arial SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
following documents filed by the Company with the Securities and Exchange
Commission (the &#147;Commission&#148;) are incorporated herein by reference:</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 face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>1.</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>The Company&#146;s Annual
  Report on Form 10-K for the year ended December 31, 2005;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>2.</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>The Plan&#146;s Annual Report
  on Form 11-K for the year ended December 31, 2004;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>3.</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>The Company Current
  Reports on Form 8-K dated January 5, 2006, February 1, 2006, February 17,
  2006 and March 27, 2006;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>4.</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>The Company&#146;s
  Registration Statement on Form S-8 (File No. 333-125118) dated May 20, 2005;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>5.</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>The Company&#146;s
  Registration Statement on Form S-8 (File No. 333-119479) dated October 1,
  2004;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>6.</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>The Company&#146;s
  Registration Statement on Form S-8 (File No. 333-111221) dated December 16,
  2003;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>7.</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>The Company&#146;s
  Registration Statement on Form S-8 (File No. 333-106020) dated June 11, 2003;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>8.</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>The Company&#146;s Registration
  Statement on Form S-8 (File No. 333-101515) dated November 27, 2002;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>9.</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>The Company&#146;s
  Registration Statement on Form S-8 (File No. 333-100083) dated September 25,
  2002;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>10.</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>The Company&#146;s
  Registration Statement on Form S-8 (File No. 333-81914) dated February 1,
  2002;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>11.</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>The Company&#146;s
  Registration Statement on Form S-8 (File No. 333-74752) dated December 7,
  2001;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>12.</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>The Company&#146;s
  Registration Statement on Form S-8 (File No. 333-62818) dated June 12, 2001;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>13.</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>The Company&#146;s
  Registration Statement on Form S-8 (File No. 333-47954) dated October 13,
  2000; </FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><font face=arial SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>14.</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><font face=arial SIZE=2>The Company&#146;s Registration Statement on Form S-8
  (File No. 333-65473) dated October 8, 1998; and</FONT></P>
</TD>
</TR>
</TABLE>

<BR>

<HR COLOR=#000000 NOSHADE><P 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="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 face=arial >15.</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2 face=arial >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><FONT SIZE=2 face=arial >&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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>

<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 face=arial ><B>Item
  5.</B></FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2 face=arial ><B>Interests
  of Named Experts and Counsel</B></FONT></P>
  </TD>
 </TR>
</TABLE>

<P><FONT SIZE=2 face=arial >&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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><FONT SIZE=2 face=arial >&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
consolidated financial statements of the Company appearing in the Company&#146;s
Annual Report on Form 10-K for the year ended December 31, 2005 (including the
schedule appearing therein), the Company management&#146;s assessment of the
effectiveness of internal control over financial reporting as of December 31,
2005 included therein, and the financial statements of Sirius Satellite Radio
401(k) Savings Plan appearing in the Plan&#146;s Annual Report on Form 11-K for the
year ended December 31, 2004 (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 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>

<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 face=arial ><B>Item
  8.</B></FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2 face=arial ><B>Exhibits</B></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="10%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
  <TD WIDTH="85%" 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 face=arial >5.1</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2 face=arial >Opinion of Patrick
  L. Donnelly, Esq., Executive Vice President, General Counsel and Secretary of
  the Company.</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 face=arial >23.1</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2 face=arial >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>
  <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 face=arial >23.2</FONT></P>
  </TD>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=2 face=arial >Consent of
  Independent Registered Public Accounting Firm.</FONT></P>
  </TD>
 </TR>
</TABLE>
<BR>
<HR COLOR=#000000 NOSHADE><P STYLE='PAGE-BREAK-BEFORE: ALWAYS'></P><PAGE>

<P ALIGN=CENTER><FONT SIZE=2 face=arial ><B>SIGNATURES</B></FONT></P>

<P><FONT SIZE=2 face=arial >&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 April 13, 2006.</FONT></P>

<TABLE ALIGN=CENTER  BORDER=0 CELLSPACING=0 CELLPADDING=0 WIDTH="100%">
 <TR style="font-size:1px">
  <TD WIDTH="50%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
  <TD WIDTH="4%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
  <TD WIDTH="29%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
  <TD WIDTH="15%" VALIGN=TOP>
  <P>&nbsp;</P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  COLSPAN="3" VALIGN=TOP>
  <P><FONT SIZE=2 face=arial >SIRIUS SATELLITE
  RADIO INC.</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  COLSPAN="3" VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
 </TR>
 <TR>
  <TD  VALIGN=TOP>
  <P><FONT SIZE=1>&nbsp;</FONT></P>
  </TD>
  <TD  COLSPAN="3" VALIGN=TOP>
  <P><FONT SIZE=2 face=arial >By:&nbsp;&nbsp;/s/ Patrick L.
  Donnelly</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  ALIGN=left>

  </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  COLSPAN="2" VALIGN=TOP>
  <P><FONT SIZE=2 face=arial >Patrick L.
  Donnelly</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  COLSPAN="2" VALIGN=TOP>
  <P><FONT SIZE=2 face=arial >Executive Vice
  President,</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  COLSPAN="2" VALIGN=TOP>
  <P><FONT SIZE=2 face=arial >General Counsel
  and Secretary</FONT></P>
  </TD>
 </TR>
</TABLE>
<BR>
<HR COLOR=#000000 NOSHADE><P STYLE='PAGE-BREAK-BEFORE: ALWAYS'></P><PAGE>



<P ALIGN=CENTER><FONT SIZE=2 face=arial ><B>POWER OF ATTORNEY</B></FONT></P>

<P><FONT SIZE=2 face=arial >&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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><FONT SIZE=2 face=arial >&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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>

<TABLE ALIGN=CENTER  BORDER=0 CELLSPACING=0 CELLPADDING=0 WIDTH="100%">
<TR style="font-size:1px">
<TD WIDTH="21%" VALIGN=TOP>
<P>&nbsp;</P>
</TD>
<TD WIDTH="3%" VALIGN=TOP>
<P>&nbsp;</P>
</TD>
<TD WIDTH="57%" VALIGN=TOP>
<P>&nbsp;</P>
</TD>
<TD WIDTH="2%" VALIGN=TOP>
<P>&nbsp;</P>
</TD>
<TD WIDTH="14%" VALIGN=TOP>
<P>&nbsp;</P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1    face=arial ><B>Signatures</B></FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1    face=arial ><B>Title</B></FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1    face=arial ><B>Date</B></FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<HR SIZE=1 WIDTH="35%" NOSHADE COLOR=BLACK ALIGN=CENTER>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<HR SIZE=1 WIDTH="6%" NOSHADE COLOR=BLACK ALIGN=CENTER>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<HR SIZE=1 WIDTH="25%" NOSHADE COLOR=BLACK ALIGN=CENTER>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >/s/ Mel Karmazin</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD ROWSPAN="3" VALIGN=TOP>
<P><FONT SIZE=2 face=arial >Chief Executive
  Officer (Principal Executive Officer) and Director </FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=2   face=arial >April 13, 2006</FONT></P>
</TD>
</TR>
<TR>
<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>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >Mel Karmazin</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 VALIGN=TOP>
<P ALIGN=CENTER><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=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >/s/ David J. Frear</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD ROWSPAN="3" VALIGN=TOP>
<P><FONT SIZE=2 face=arial >Executive Vice
  President and Chief Financial Officer (Principal Financial Officer and
  Principal Accounting Officer)</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=2   face=arial >April 13, 2006</FONT></P>
</TD>
</TR>
<TR>
<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>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >David J. Frear</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 VALIGN=TOP>
<P ALIGN=CENTER><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=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >/s/ Joseph P.
  Clayton </FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >Chairman of the
  Board of Directors</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=2   face=arial >April 13, 2006</FONT></P>
</TD>
</TR>
<TR>
<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>
<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 ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >Joseph P. Clayton</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 VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><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=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >/s/ Leon D. Black </FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >Director</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=2   face=arial >April 13, 2006</FONT></P>
</TD>
</TR>
<TR>
<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>
<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 ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >Leon D. Black</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 VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><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=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >/s/ Lawrence F.
  Gilberti</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >Director</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=2   face=arial >April 13, 2006</FONT></P>
</TD>
</TR>
<TR>
<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>
<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 ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >Lawrence F.
  Gilberti</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 VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><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=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >/s/ James P.
  Holden </FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >Director</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=2   face=arial >April 13, 2006</FONT></P>
</TD>
</TR>
<TR>
<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>
<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 ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >James P. Holden</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 VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><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=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >/s/ Warren N.
  Lieberfarb</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >Director</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=2   face=arial >April 13, 2006</FONT></P>
</TD>
</TR>
<TR>
<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>
<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 ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >Warren N.
  Lieberfarb</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 VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
</TABLE>
<BR>
<HR COLOR=#000000 NOSHADE><P 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="21%" VALIGN=TOP>
<P ALIGN=CENTER>&nbsp;</P>
</TD>
<TD WIDTH="3%" VALIGN=TOP>
<P ALIGN=CENTER>&nbsp;</P>
</TD>
<TD WIDTH="57%" VALIGN=TOP>
<P ALIGN=CENTER>&nbsp;</P>
</TD>
<TD WIDTH="2%" VALIGN=TOP>
<P ALIGN=CENTER>&nbsp;</P>
</TD>
<TD WIDTH="14%" VALIGN=TOP>
<P ALIGN=CENTER>&nbsp;</P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1    face=arial ><B>Signatures</B></FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1    face=arial ><B>Title</B></FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1    face=arial ><B>Date</B></FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<HR SIZE=1 WIDTH="35%" NOSHADE COLOR=BLACK ALIGN=CENTER>

</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<HR SIZE=1 WIDTH="6%" NOSHADE COLOR=BLACK ALIGN=CENTER>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<HR SIZE=1 WIDTH="25%" NOSHADE COLOR=BLACK ALIGN=CENTER>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP nowrap>
<P><FONT SIZE=2 face=arial >/s/ Michael J.
  McGuiness</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >Director</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=2   face=arial >April 13, 2006</FONT></P>
</TD>
</TR>
<TR>
<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>
<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 ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >Michael J.
  McGuiness</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 VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><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=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >/s/ James F.
  Mooney </FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >Director</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=2   face=arial >April 13, 2006</FONT></P>
</TD>
</TR>
<TR>
<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>
<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 ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >James F. Mooney</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 VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
</TABLE>
<BR>
<HR COLOR=#000000 NOSHADE><P STYLE='PAGE-BREAK-BEFORE: ALWAYS'></P><PAGE>

<P ALIGN=CENTER><FONT SIZE=2 face=arial ><B><U>INDEX TO EXHIBITS</U></B></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="3%" VALIGN=TOP>
<P>&nbsp;</P>
</TD>
<TD WIDTH="91%" VALIGN=TOP>
<P>&nbsp;</P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P ALIGN=CENTER><FONT SIZE=1   face=arial ><B>Exhibit<BR>
  No.</B></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>
<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>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>
<TR>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
</TR>

<TR>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >5.1</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >Opinion of Patrick
  L. Donnelly, Esq., Executive Vice President, General Counsel and Secretary of
  the Company.</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=2 face=arial >23.1</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >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>
<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=2 face=arial >23.2</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=1>&nbsp;</FONT></P>
</TD>
<TD VALIGN=TOP>
<P><FONT SIZE=2 face=arial >Consent of
  Independent Registered Public Accounting Firm.</FONT></P>
</TD>
</TR>
</TABLE>

<BR>
<HR COLOR=#000000 NOSHADE>

</BODY>

</HTML>
[{"type": "S-8", "sequence": "1", "filename": "a41792.htm", "description": "SIRIUS SATELLITE RADIO INC.", "secsgml_size_bytes": 46956}]
{"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": "333-133277", "film-number": "06758374"}, "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 April 13, 2006, Registration No. 333-
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
52-170027
(State or other
  jurisdiction of
incorporation or organization)
(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
$
5.03
$
2,515,000
$
269.11
(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 April 5, 2006, 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, 2005;
2.
The Plan's Annual Report
  on Form 11-K for the year ended December 31, 2004;
3.
The Company Current
  Reports on Form 8-K dated January 5, 2006, February 1, 2006, February 17,
  2006 and March 27, 2006;
4.
The Company's
  Registration Statement on Form S-8 (File No. 333-125118) dated May 20, 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 on Form 10-K for the year ended December 31, 2005 (including the
schedule appearing therein), the Company management's assessment of the
effectiveness of internal control over financial reporting as of December 31,
2005 included therein, and the financial statements of Sirius Satellite Radio
401(k) Savings Plan appearing in the Plan's Annual Report on Form 11-K for the
year ended December 31, 2004 (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 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.
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 April 13, 2006.
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
Chief Executive
  Officer (Principal Executive Officer) and Director
April 13, 2006
Mel Karmazin
/s/ David J. Frear
Executive Vice
  President and Chief Financial Officer (Principal Financial Officer and
  Principal Accounting Officer)
April 13, 2006
David J. Frear
/s/ Joseph P.
  Clayton
Chairman of the
  Board of Directors
April 13, 2006
Joseph P. Clayton
/s/ Leon D. Black
Director
April 13, 2006
Leon D. Black
/s/ Lawrence F.
  Gilberti
Director
April 13, 2006
Lawrence F.
  Gilberti
/s/ James P.
  Holden
Director
April 13, 2006
James P. Holden
/s/ Warren N.
  Lieberfarb
Director
April 13, 2006
Warren N.
  Lieberfarb
Signatures
Title
Date
/s/ Michael J.
  McGuiness
Director
April 13, 2006
Michael J.
  McGuiness
/s/ James F.
  Mooney
Director
April 13, 2006
James F. Mooney
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.