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<P ALIGN="CENTER"><FONT SIZE=2><B>As filed with the Securities and Exchange Commission on December&nbsp;23, 1999</B></FONT></P>

<P ALIGN="RIGHT"><FONT SIZE=2><B>Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></FONT></P>

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<P ALIGN="CENTER"><FONT SIZE=5><B>SECURITIES AND EXCHANGE COMMISSION<BR></B></FONT><FONT SIZE=2><B>Washington, D.C. 20549</B></FONT></P>

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<P ALIGN="CENTER"><FONT SIZE=5><B>FORM S-8<BR></B></FONT><FONT SIZE=2><B>REGISTRATION STATEMENT<BR>
under<BR>
THE SECURITIES ACT OF 1933</B></FONT></P>

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<P ALIGN="CENTER"><FONT SIZE=5><B>YAHOO! INC.<BR></B></FONT><FONT SIZE=2>(Exact name of Registrant as specified in its charter)</FONT></P>

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<TD WIDTH="50%" ALIGN="CENTER"><FONT SIZE=2><B>Delaware</B></FONT></TD>
<TD WIDTH="50%" ALIGN="CENTER"><FONT SIZE=2><B>77-0398689</B></FONT></TD>
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<TR VALIGN="BOTTOM">
<TD WIDTH="50%" ALIGN="CENTER"><FONT SIZE=2>(State of Incorporation)</FONT></TD>
<TD WIDTH="50%" ALIGN="CENTER"><FONT SIZE=2>(I.R.S. Employer Identification No.)</FONT></TD>
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<P ALIGN="CENTER"><FONT SIZE=2><B>3420 Central Expressway<BR>
Santa Clara, CA 95051<BR></B></FONT><FONT SIZE=2>(Address of principal executive offices)</FONT></P>

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<P ALIGN="CENTER"><FONT SIZE=2><B>ISSG Stock Option Plan<BR></B></FONT><FONT SIZE=2>(Full title of the Plan)</FONT></P>

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<P ALIGN="CENTER"><FONT SIZE=2><B>Gary Valenzuela<BR>
Senior Vice President, Finance and Administration, and Chief Financial Officer<BR>
3420 Central Expressway<BR>
Santa Clara, CA 95051<BR>
408-731-3300<BR></B></FONT><FONT SIZE=2>(Name, address and telephone number, including area code, of agent for service)</FONT></P>

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<P ALIGN="CENTER"><FONT SIZE=2>Copy
to:</FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2>Joshua
L. Green<BR>
Venture Law Group<BR>
A Professional Corporation<BR>
2800 Sand Hill Road<BR>
Menlo Park, California 94025<BR>
(650) 854-4488</FONT></P>

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

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<TD WIDTH="100%" COLSPAN=9><FONT SIZE=2>&nbsp;<BR></FONT>
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<TD WIDTH="48%" ALIGN="CENTER"><FONT SIZE=1><B><BR>
&nbsp;<BR>
&nbsp;<BR>
Title of Securities to be Registered</B></FONT></TD>
<TD WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="12%" ALIGN="CENTER"><FONT SIZE=1><B>&nbsp;<BR>
Maximum Amount to be Registered</B></FONT></TD>
<TD WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="12%" ALIGN="CENTER"><FONT SIZE=1><B>Proposed Maximum Offering Price Per Share</B></FONT></TD>
<TD WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="14%" ALIGN="CENTER"><FONT SIZE=1><B>Proposed Maximum Aggregate Offering Price</B></FONT></TD>
<TD WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="12%" ALIGN="CENTER"><FONT SIZE=1><B>&nbsp;<BR>
&nbsp;<BR>
Amount of Registration Fee</B></FONT></TD>
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<TD WIDTH="100%" COLSPAN=9><HR NOSHADE></TD>
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<TD WIDTH="48%"><FONT SIZE=2><B>ISSG Stock Option Plan</B></FONT><FONT SIZE=2>(1)</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="12%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="12%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="14%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="12%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
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<TD WIDTH="48%"><FONT SIZE=2>Common Stock,<BR>
$0.001 par value</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="12%" ALIGN="CENTER"><FONT SIZE=2>3,933 Shares</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="12%" ALIGN="CENTER"><FONT SIZE=2>$337.125(2)</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="14%" ALIGN="CENTER"><FONT SIZE=2>$1,325,912.63</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="12%" ALIGN="CENTER"><FONT SIZE=2>$350.04</FONT></TD>
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<TD WIDTH="100%" COLSPAN=9><HR NOSHADE></TD>
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<DL compact>
<DT><FONT SIZE=2>(1)</FONT></DT><DD><FONT SIZE=2>Pursuant
to the Agreement and Plan of Reorganization dated as of November 19, 1999, among Registrant, Universe Acquisition Corp. and Innovative Systems Services Group, Registrant
assumed, effective as of November&nbsp;22, 1999, all of the outstanding options to purchase Common Stock of Innovative Systems Services Group under the ISSG Stock Option Plan, and such options
became exercisable to purchase shares of Registrant's Common Stock, with appropriate adjustments to the number of shares and exercise price of each assumed option.
<BR><BR></FONT></DD><DT><FONT SIZE=2>(2)</FONT></DT><DD><FONT SIZE=2>Computed
in accordance with Rule&nbsp;457(h)&nbsp;under the Securities Act of 1933, as amended (the "</FONT><FONT SIZE=2><I>Securities Act</I></FONT><FONT SIZE=2>"), solely for
the purpose of calculating the registration fee.</FONT></DD></DL>
<BR>
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<P><FONT SIZE=2>
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<P ALIGN="CENTER"><FONT SIZE=2><B>PART II<BR>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></FONT></P>

<P><FONT SIZE=2><B>Item 3.&nbsp;&nbsp;Incorporation of Documents by Reference.</B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;The following documents filed with the Securities and Exchange Commission (the "</FONT><FONT SIZE=2><I>Commission</I></FONT><FONT SIZE=2>") are hereby
incorporated by reference:</FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;The
Registrant's Annual Report on Form 10-K for the fiscal year ended December&nbsp;31, 1998 (as amended April&nbsp;29, 1999) (File No.&nbsp;0-28018).</FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;The
Registrant's Quarterly Report on Form 10-Q for the quarter ended September&nbsp;30, 1999 (File No.&nbsp;0-28018).</FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;The
Registrant's Current Reports on Form 8-K, filed with the Commission on January&nbsp;13, 1999, January&nbsp;29, 1999, April&nbsp;5, 1999 (as amended on
April&nbsp;19, 1999), April&nbsp;8, 1999, June&nbsp;2, 1999 (as amended on June&nbsp;8, 1999), July&nbsp;8, 1999, July&nbsp;20, 1999 (as amended on December&nbsp;23, 1999) and
October&nbsp;7, 1999 (File No.&nbsp;0-28018).</FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;The
description of the Registrant's Common Stock contained in the Registrant's Registration Statement on Form 8-A filed with the Commission on March&nbsp;12,
1996, including any amendment or report filed for the purpose of updating such description.</FONT></P>

</UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;All
documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d)&nbsp;of the Exchange Act, prior to the filing of a post-effective amendment which
indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement
and to be part hereof from the date of filing such documents.</FONT></P>

<P><FONT SIZE=2><B>Item 4.&nbsp;&nbsp;Description of Securities.</B></FONT><FONT SIZE=2>&nbsp;&nbsp;Not applicable.</FONT></P>

<P><FONT SIZE=2><B>Item 5.&nbsp;&nbsp;Interests of Named Experts and Counsel.</B></FONT><FONT SIZE=2>&nbsp;&nbsp;Not applicable.</FONT></P>

<P><FONT SIZE=2><B>Item 6.&nbsp;&nbsp;Indemnification of Directors and Officers.</B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Section 145 of the Delaware General Corporation Law allows for the indemnification of officers, directors, and other corporate agents in terms sufficiently
broad to indemnify such persons under certain circumstances for liabilities (including reimbursement for expenses incurred) arising under the Securities Act of 1933, as amended (the "Securities Act").
Article&nbsp;VII of the Registrant's Certificate of Incorporation and Article&nbsp;VI of the Registrant's Bylaws provide for indemnification of the Registrant's directors, officers, employees and
other agents to the extent and under the circumstances permitted by the Delaware General Corporation Law. The Registrant has also entered into agreements with its directors and officers that will
require the Registrant, among other things, to indemnify them against certain liabilities that may arise by reason of their status or service as directors to the fullest extent not prohibited by law.</FONT></P>

<P><FONT SIZE=2><B>Item 7.&nbsp;&nbsp;Exemption from Registration Claimed.</B></FONT><FONT SIZE=2>&nbsp;&nbsp;Not applicable.
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<P><FONT SIZE=2><B>Item 8.&nbsp;&nbsp;Exhibits.</B></FONT></P>

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<TH WIDTH="12%" ALIGN="CENTER"><FONT SIZE=1><B>Exhibit Number</B></FONT><HR NOSHADE></TH>
<TH WIDTH="3%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="86%" ALIGN="LEFT"><FONT SIZE=1>&nbsp;</FONT><BR></TH>
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<TD WIDTH="12%" ALIGN="RIGHT"><FONT SIZE=2>4.1</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%"><FONT SIZE=2>ISSG Stock Option Plan</FONT></TD>
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<TD WIDTH="12%" ALIGN="RIGHT"><FONT SIZE=2>&nbsp;<BR>
5.1</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;<BR>&nbsp;</FONT></TD>
<TD WIDTH="86%"><FONT SIZE=2>&nbsp;<BR>
Opinion of Venture Law Group, a Professional Corporation</FONT></TD>
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<TD WIDTH="12%" ALIGN="RIGHT"><FONT SIZE=2>&nbsp;<BR>
23.1</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;<BR>&nbsp;</FONT></TD>
<TD WIDTH="86%"><FONT SIZE=2>&nbsp;<BR>
Consent of Venture Law Group, a Professional Corporation (included in Exhibit&nbsp;5.1)</FONT></TD>
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<TD WIDTH="12%" ALIGN="RIGHT"><FONT SIZE=2>&nbsp;<BR>
23.2</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;<BR>&nbsp;</FONT></TD>
<TD WIDTH="86%"><FONT SIZE=2>&nbsp;<BR>
Consent of PricewaterhouseCoopers LLP, Independent Accountants</FONT></TD>
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<TD WIDTH="12%" ALIGN="RIGHT"><FONT SIZE=2>&nbsp;<BR>
24.1</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;<BR>&nbsp;</FONT></TD>
<TD WIDTH="86%"><FONT SIZE=2>&nbsp;<BR>
Power of Attorney (see p. 5)</FONT></TD>
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<TD WIDTH="12%" ALIGN="RIGHT"><FONT SIZE=2>&nbsp;<BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;<BR>&nbsp;</FONT></TD>
<TD WIDTH="86%"><FONT SIZE=2>&nbsp;<BR>
&nbsp;</FONT></TD>
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<P><FONT SIZE=2>
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</FONT><FONT SIZE=2><B>Item 9.&nbsp;&nbsp;Undertakings.</B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;The undersigned Registrant hereby undertakes:</FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;to
file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement to include any material information
with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement.</FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;that,
for purposes of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement
relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;to
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</FONT></P>

</UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;The
undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to
Section&nbsp;13(a) or Section&nbsp;15(d) of the Exchange Act that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Insofar
as the indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the
foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is,
therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or
controlling person of the Registrant in a successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being
registered hereunder, the Registrant will, unless in the opinion of
its counsel the question has already been settled by controlling precedent, submit to a court of appropriate jurisdiction the question of whether such indemnification by it is against public policy as
expressed in the Securities Act and will be governed by the final adjudication of such issue.</FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2>[Signature
Pages&nbsp;Follow]</FONT></P>

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

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the Registrant, Yahoo! Inc., a corporation organized and existing under the laws of the State of
Delaware, 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 Santa Clara, State of California, on this 22nd day of December, 1999.</FONT></P>

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<TD WIDTH="48%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="50%" COLSPAN=2><FONT SIZE=2>YAHOO! INC.</FONT></TD>
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<TD WIDTH="48%"><FONT SIZE=2>&nbsp;<BR>
&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;<BR>&nbsp;</FONT></TD>
<TD WIDTH="4%"><FONT SIZE=2>&nbsp;<BR></FONT><FONT SIZE=2>By:</FONT></TD>
<TD WIDTH="46%" ALIGN="CENTER"><FONT SIZE=2>&nbsp;<BR>
/s/&nbsp;</FONT><FONT SIZE=2>GARY VALENZUELA</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Gary Valenzuela, </FONT><FONT SIZE=2><I>Senior Vice President, Finance and Administration, and Chief Financial Officer</I></FONT></TD>
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<P ALIGN="CENTER"><FONT SIZE=2><B>POWER OF ATTORNEY</B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Timothy Koogle and Gary Valenzuela, jointly and
severally, his attorneys-in-fact and agents, each with the power of substitution and resubstitution, for him or her and in his name, place or stead, in any and all capacities, to sign any amendments
to this Registration Statement on Form S-8, and to file such amendments, together with exhibits and other documents in connection therewith, with the Securities and Exchange Commission, granting to
each attorney-in-fact and agent, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully as he or she might or
could do in person, and ratifying and confirming all that the attorney-in-facts and agents, or his substitute or substitutes, may do or cause to be done by virtue hereof.</FONT></P>

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

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<TH WIDTH="44%" ALIGN="CENTER"><FONT SIZE=1><B>Signature</B></FONT><HR NOSHADE></TH>
<TH WIDTH="2%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="27%" ALIGN="CENTER"><FONT SIZE=1><B>Title</B></FONT><HR NOSHADE></TH>
<TH WIDTH="2%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="24%" ALIGN="CENTER"><FONT SIZE=1><B>Date</B></FONT><HR NOSHADE></TH>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="44%" ALIGN="CENTER"><FONT SIZE=1><B>&nbsp;<BR></B></FONT><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;<BR>&nbsp;</FONT></TD>
<TD WIDTH="27%"><FONT SIZE=2>&nbsp;<BR>
&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;<BR>&nbsp;</FONT></TD>
<TD WIDTH="24%"><FONT SIZE=2>&nbsp;<BR>
&nbsp;</FONT></TD>
</TR>
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<TD WIDTH="44%" ALIGN="CENTER"><FONT SIZE=2>/s/&nbsp;</FONT><FONT SIZE=2>TIMOTHY KOOGLE</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Timothy Koogle</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="27%"><FONT SIZE=2>Chairman of the Board and Chief Executive Officer (Principal Executive Officer)</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="24%" ALIGN="CENTER"><FONT SIZE=2>December&nbsp;22, 1999</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="44%" ALIGN="CENTER"><FONT SIZE=2>&nbsp;<BR>
/s/&nbsp;</FONT><FONT SIZE=2>GARY VALENZUELA</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Gary Valenzuela</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;<BR>&nbsp;</FONT></TD>
<TD WIDTH="27%"><FONT SIZE=2>&nbsp;<BR>
Senior Vice President, Finance and Administration, and Chief Financial Officer (Principal Financial Officer)</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;<BR>&nbsp;</FONT></TD>
<TD WIDTH="24%" ALIGN="CENTER"><FONT SIZE=2>&nbsp;<BR>
December&nbsp;22, 1999</FONT></TD>
</TR>
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<TD WIDTH="44%" ALIGN="CENTER"><FONT SIZE=2>&nbsp;<BR>
&nbsp;<BR>
/s/&nbsp;</FONT><FONT SIZE=2>JAMES J. NELSON</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> James J. Nelson</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;<BR>&nbsp;<BR>&nbsp;</FONT></TD>
<TD WIDTH="27%"><FONT SIZE=2>&nbsp;<BR>
&nbsp;<BR>
Vice President, Finance (Chief Accounting Officer)</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;<BR>&nbsp;<BR>&nbsp;</FONT></TD>
<TD WIDTH="24%" ALIGN="CENTER"><FONT SIZE=2>&nbsp;<BR>
&nbsp;<BR>
December&nbsp;22, 1999
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</TD>
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<TD WIDTH="44%" ALIGN="CENTER"><FONT SIZE=2>&nbsp;<BR>
&nbsp;<BR>
/s/&nbsp;</FONT><FONT SIZE=2>JEFF MALLETT</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Jeff Mallett</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;<BR>&nbsp;<BR>&nbsp;</FONT></TD>
<TD WIDTH="27%"><FONT SIZE=2>&nbsp;<BR>
&nbsp;<BR>
President, Chief Operating Officer and Director</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;<BR>&nbsp;<BR>&nbsp;</FONT></TD>
<TD WIDTH="24%" ALIGN="CENTER"><FONT SIZE=2>&nbsp;<BR>
&nbsp;<BR>
December&nbsp;22, 1999</FONT></TD>
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<TR VALIGN="BOTTOM">
<TD WIDTH="44%" ALIGN="CENTER"><FONT SIZE=2>&nbsp;<BR>
&nbsp;<BR>
/s/&nbsp;</FONT><FONT SIZE=2>ERIC HIPPEAU</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Eric Hippeau</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;<BR>&nbsp;<BR>&nbsp;</FONT></TD>
<TD WIDTH="27%"><FONT SIZE=2>&nbsp;<BR>
&nbsp;<BR>
Director</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;<BR>&nbsp;<BR>&nbsp;</FONT></TD>
<TD WIDTH="24%" ALIGN="CENTER"><FONT SIZE=2>&nbsp;<BR>
&nbsp;<BR>
December&nbsp;22, 1999</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="44%" ALIGN="CENTER"><FONT SIZE=2>&nbsp;<BR>
&nbsp;<BR>
/s/&nbsp;</FONT><FONT SIZE=2>ARTHUR H. KERN</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Arthur H. Kern</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;<BR>&nbsp;<BR>&nbsp;</FONT></TD>
<TD WIDTH="27%"><FONT SIZE=2>&nbsp;<BR>
&nbsp;<BR>
Director</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;<BR>&nbsp;<BR>&nbsp;</FONT></TD>
<TD WIDTH="24%" ALIGN="CENTER"><FONT SIZE=2>&nbsp;<BR>
&nbsp;<BR>
December&nbsp;22, 1999</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="44%" ALIGN="CENTER"><FONT SIZE=2>&nbsp;<BR>
&nbsp;<BR>
/s/&nbsp;</FONT><FONT SIZE=2>MICHAEL MORITZ</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Michael Moritz</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;<BR>&nbsp;<BR>&nbsp;</FONT></TD>
<TD WIDTH="27%"><FONT SIZE=2>&nbsp;<BR>
&nbsp;<BR>
Director</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;<BR>&nbsp;<BR>&nbsp;</FONT></TD>
<TD WIDTH="24%" ALIGN="CENTER"><FONT SIZE=2>&nbsp;<BR>
&nbsp;<BR>
December&nbsp;22, 1999</FONT></TD>
</TR>
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<TD WIDTH="44%" ALIGN="CENTER"><FONT SIZE=2>&nbsp;<BR>
&nbsp;<BR>
/s/&nbsp;</FONT><FONT SIZE=2>JERRY YANG</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Jerry Yang</FONT></TD>
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&nbsp;<BR>
Director</FONT></TD>
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&nbsp;<BR>
December&nbsp;22, 1999</FONT></TD>
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<P ALIGN="CENTER"><FONT SIZE=2><B>INDEX TO EXHIBITS</B></FONT></P>

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<TH WIDTH="12%" ALIGN="CENTER"><FONT SIZE=1><B>Exhibit Number</B></FONT><HR NOSHADE></TH>
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<TD WIDTH="12%" ALIGN="RIGHT"><FONT SIZE=2>4.1</FONT></TD>
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<TD WIDTH="86%"><FONT SIZE=2>ISSG Stock Option Plan</FONT></TD>
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5.1</FONT></TD>
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Opinion of Venture Law Group, a Professional Corporation</FONT></TD>
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23.1</FONT></TD>
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Consent of Venture Law Group, a Professional Corporation (included in Exhibit&nbsp;5.1)</FONT></TD>
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23.2</FONT></TD>
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Consent of PricewaterhouseCoopers LLP, Independent Accountants</FONT></TD>
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24.1</FONT></TD>
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Power of Attorney (see p. 5)</FONT></TD>
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[{"type": "S-8", "sequence": "1", "description": "S-8", "secsgml_size_bytes": 25842}]
{"company-data": {"conformed-name": "YAHOO INC", "cik": "0001011006", "assigned-sic": "7373", "irs-number": "770398689", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-93497", "film-number": "99779602"}, "business-address": {"street1": "3420 CENTRAL EXPRESSWAY", "street2": "SUITE 201", "city": "SANTA CLARA", "state": "CA", "zip": "95051", "phone": "4087313300"}, "mail-address": {"street1": "635 VAQUEROS AVE", "city": "SUNNYVALE", "state": "CA", "zip": "94086"}}
Prepared by MERRILL CORPORATION www.edgaradvantage.com
As filed with the Securities and Exchange Commission on December 23, 1999
Registration No. 333-
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
under
THE SECURITIES ACT OF 1933
YAHOO! INC.
(Exact name of Registrant as specified in its charter)
Delaware
77-0398689
(State of Incorporation)
(I.R.S. Employer Identification No.)
3420 Central Expressway
Santa Clara, CA 95051
(Address of principal executive offices)
ISSG Stock Option Plan
(Full title of the Plan)
Gary Valenzuela
Senior Vice President, Finance and Administration, and Chief Financial Officer
3420 Central Expressway
Santa Clara, CA 95051
408-731-3300
(Name, address and telephone number, including area code, of agent for service)
Copy
to:
Joshua
L. Green
Venture Law Group
A Professional Corporation
2800 Sand Hill Road
Menlo Park, California 94025
(650) 854-4488
CALCULATION OF REGISTRATION FEE
Title of Securities to be Registered
Maximum Amount to be Registered
Proposed Maximum Offering Price Per Share
Proposed Maximum Aggregate Offering Price
Amount of Registration Fee
ISSG Stock Option Plan
(1)
Common Stock,
$0.001 par value
3,933 Shares
$337.125(2)
$1,325,912.63
$350.04
(1)
Pursuant
to the Agreement and Plan of Reorganization dated as of November 19, 1999, among Registrant, Universe Acquisition Corp. and Innovative Systems Services Group, Registrant
assumed, effective as of November 22, 1999, all of the outstanding options to purchase Common Stock of Innovative Systems Services Group under the ISSG Stock Option Plan, and such options
became exercisable to purchase shares of Registrant's Common Stock, with appropriate adjustments to the number of shares and exercise price of each assumed option.
(2)
Computed
in accordance with Rule 457(h) under the Securities Act of 1933, as amended (the "
Securities Act
"), solely for
the purpose of calculating the registration fee.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.  Incorporation of Documents by Reference.
The following documents filed with the Securities and Exchange Commission (the "
Commission
") are hereby
incorporated by reference:
(a) The
Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 1998 (as amended April 29, 1999) (File No. 0-28018).
(b) The
Registrant's Quarterly Report on Form 10-Q for the quarter ended September 30, 1999 (File No. 0-28018).
(c) The
Registrant's Current Reports on Form 8-K, filed with the Commission on January 13, 1999, January 29, 1999, April 5, 1999 (as amended on
April 19, 1999), April 8, 1999, June 2, 1999 (as amended on June 8, 1999), July 8, 1999, July 20, 1999 (as amended on December 23, 1999) and
October 7, 1999 (File No. 0-28018).
(d) The
description of the Registrant's Common Stock contained in the Registrant's Registration Statement on Form 8-A filed with the Commission on March 12,
1996, including any amendment or report filed for the purpose of updating such description.
All
documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective amendment which
indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement
and to be part hereof from the date of filing such documents.
Item 4.  Description of Securities.
Not applicable.
Item 5.  Interests of Named Experts and Counsel.
Not applicable.
Item 6.  Indemnification of Directors and Officers.
Section 145 of the Delaware General Corporation Law allows for the indemnification of officers, directors, and other corporate agents in terms sufficiently
broad to indemnify such persons under certain circumstances for liabilities (including reimbursement for expenses incurred) arising under the Securities Act of 1933, as amended (the "Securities Act").
Article VII of the Registrant's Certificate of Incorporation and Article VI of the Registrant's Bylaws provide for indemnification of the Registrant's directors, officers, employees and
other agents to the extent and under the circumstances permitted by the Delaware General Corporation Law. The Registrant has also entered into agreements with its directors and officers that will
require the Registrant, among other things, to indemnify them against certain liabilities that may arise by reason of their status or service as directors to the fullest extent not prohibited by law.
Item 7.  Exemption from Registration Claimed.
Not applicable.
Item 8.  Exhibits.
Exhibit Number
4.1
ISSG Stock Option Plan
5.1
Opinion of Venture Law Group, a Professional Corporation
23.1
Consent of Venture Law Group, a Professional Corporation (included in Exhibit 5.1)
23.2
Consent of PricewaterhouseCoopers LLP, Independent Accountants
24.1
Power of Attorney (see p. 5)
Item 9.  Undertakings.
The undersigned Registrant hereby undertakes:
(1) to
file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement to include any material information
with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement.
(2) that,
for purposes of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement
relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(3) to
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
The
undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to
Section 13(a) or Section 15(d) of the Exchange Act that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
Insofar
as the indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the
foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is,
therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or
controlling person of the Registrant in a successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being
registered hereunder, the Registrant will, unless in the opinion of
its counsel the question has already been settled by controlling precedent, submit to a court of appropriate jurisdiction the question of whether such indemnification by it is against public policy as
expressed in the Securities Act and will be governed by the final adjudication of such issue.
[Signature
Pages Follow]
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant, Yahoo! Inc., a corporation organized and existing under the laws of the State of
Delaware, 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 Santa Clara, State of California, on this 22nd day of December, 1999.
YAHOO! INC.
By:
/s/
GARY VALENZUELA
Gary Valenzuela,
Senior Vice President, Finance and Administration, and Chief Financial Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Timothy Koogle and Gary Valenzuela, jointly and
severally, his attorneys-in-fact and agents, each with the power of substitution and resubstitution, for him or her and in his name, place or stead, in any and all capacities, to sign any amendments
to this Registration Statement on Form S-8, and to file such amendments, together with exhibits and other documents in connection therewith, with the Securities and Exchange Commission, granting to
each attorney-in-fact and agent, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully as he or she might or
could do in person, and ratifying and confirming all that the attorney-in-facts and agents, or his substitute or substitutes, may do or cause to be done by virtue hereof.
Pursuant
to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.
Signature
Title
Date
/s/
TIMOTHY KOOGLE
Timothy Koogle
Chairman of the Board and Chief Executive Officer (Principal Executive Officer)
December 22, 1999
/s/
GARY VALENZUELA
Gary Valenzuela
Senior Vice President, Finance and Administration, and Chief Financial Officer (Principal Financial Officer)
December 22, 1999
/s/
JAMES J. NELSON
James J. Nelson
Vice President, Finance (Chief Accounting Officer)
December 22, 1999
/s/
JEFF MALLETT
Jeff Mallett
President, Chief Operating Officer and Director
December 22, 1999
/s/
ERIC HIPPEAU
Eric Hippeau
Director
December 22, 1999
/s/
ARTHUR H. KERN
Arthur H. Kern
Director
December 22, 1999
/s/
MICHAEL MORITZ
Michael Moritz
Director
December 22, 1999
/s/
JERRY YANG
Jerry Yang
Director
December 22, 1999
INDEX TO EXHIBITS
Exhibit Number
4.1
ISSG Stock Option Plan
5.1
Opinion of Venture Law Group, a Professional Corporation
23.1
Consent of Venture Law Group, a Professional Corporation (included in Exhibit 5.1)
23.2
Consent of PricewaterhouseCoopers LLP, Independent Accountants
24.1
Power of Attorney (see p. 5)