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    <title>form_s8051007.htm</title>
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    <div>&#160;</div>
    <div>
      <hr style="MARGIN-TOP: -5px; COLOR: #000000" noshade size="4">
      <hr style="MARGIN-TOP: -10px; COLOR: #000000" noshade size="1">
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    <div>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>As
      filed
      with the Securities and Exchange Commission on May 11,
      2007</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>Registration
      No. 333-__________</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 504pt;"></font><br></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>UNITED
      STATES SECURITIES AND EXCHANGE COMMISSION</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>Washington,
      D.C. 20549</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>_________________________________________</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial;"><strong>FORM
      S-8</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>REGISTRATION
      STATEMENT UNDER THE SECURITIES ACT OF 1933</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Arial;"><strong>U.S.
      XPRESS
      ENTERPRISES, INC.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><em>(Exact
      name of
      registrant as specified in its charter)</em></font></div>
    <div><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td valign="middle" width="37%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;"><strong>Nevada</strong></font></div>
            </td>
            <td valign="middle" width="37%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;"><strong>62-1378182</strong></font></div>
            </td>
          </tr>
          <tr>
            <td valign="middle" width="37%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;"><em>(State
                or
                other jurisdiction of incorporation or organization)</em></font></div>
            </td>
            <td valign="top" width="37%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;"><em>(I.R.S.
                Employer Identification
                Number)</em></font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>4080
      Jenkins Road</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>Chattanooga,
      Tennessee 37421</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><em>(Address,
      including Zip Code, of Registrant&#8217;s principal executive
      offices)</em></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>_________________________________________</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Arial;"><strong>U.S.
      Xpress
      Enterprises, Inc. 2006 Omnibus Incentive Plan</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><em>(Full
      title of
      the plan)</em></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>_________________________________________</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>Ray
      M.
      Harlin</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>Chief
      Financial Officer</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>U.S.
      Xpress
      Enterprises, Inc.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>4080
      Jenkins Road</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>Chattanooga,
      Tennessee 37421</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>(423)
      510-3000</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><em>(Name,
      address,
      including zip code, and telephone number, including area code, of agent for
      service)</em></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>_________________________________________</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><em>Copy
      to:</em></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>Heidi
      Hornung-Scherr</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>Scudder
      Law
      Firm, P.C., L.L.O.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;">411
      South 13<font style="DISPLAY: inline; FONT-SIZE: 10pt;"><sup>th</sup></font> Street,
      Suite
      200</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;">Lincoln,
      Nebraska
      68508</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;">(402)
      435-3223</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>CALCULATION
      OF REGISTRATION FEE</strong></font></div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td valign="bottom" width="26%" style="BORDER-TOP: black 1.5pt double; BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Title
                of
                Securities to be registered</font></div>
            </td>
            <td valign="bottom" width="13%" style="BORDER-TOP: black 1.5pt double; BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Amount
                to be
                registered</font></div>
            </td>
            <td valign="bottom" width="15%" style="BORDER-TOP: black 1.5pt double; BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Proposed
                maximum offering price per&#160;share<font style="DISPLAY: inline; FONT-SIZE: 10pt;"><sup>(1)</sup></font></font></div>
            </td>
            <td valign="bottom" width="13%" style="BORDER-TOP: black 1.5pt double; BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Proposed
                maximum aggregate offering&#160;price<font style="DISPLAY: inline; FONT-SIZE: 10pt;"><sup>(1</sup></font><font style="DISPLAY: inline; FONT-SIZE: 10pt;"><sup>)</sup></font></font></div>
            </td>
            <td valign="bottom" width="14%" style="BORDER-TOP: black 1.5pt double; BORDER-BOTTOM: black 2px solid">
              <div>&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Amount
                of</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">registration
                fee</font></div>
            </td>
          </tr>
          <tr>
            <td valign="bottom" width="26%" style="BORDER-BOTTOM: black 4px double">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Class
                A
                Common Stock, par value $0.01</font></div>
            </td>
            <td valign="bottom" width="13%" style="BORDER-BOTTOM: black 4px double">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">1,000,000</font></div>
            </td>
            <td valign="bottom" width="15%" style="BORDER-BOTTOM: black 4px double">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">$14.83</font></div>
            </td>
            <td valign="bottom" width="13%" style="BORDER-BOTTOM: black 4px double">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">$14,830,000</font></div>
            </td>
            <td valign="bottom" width="14%" style="BORDER-BOTTOM: black 4px double">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">$456.00</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" id="list" width="100%">

          <tr valign="top">
            <td align="right" style="WIDTH: 18pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;">(1)&#160;&#160;</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;">Estimated
                solely for the purpose of calculating the registration fee and calculated
                in accordance with Rule 457(c) under the Securities Act of 1933,
                as
                amended, on the basis of the average of the high and low prices per
                share
                of the common stock as reported on the NASDAQ National Market as
                of May 4,
                2007, which is within&#160;five business days prior to the filing of this
                registration statement.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;">Pursuant
      to Rule
      416 under the Securities Act of 1933, as amended, there are also being
      registered such additional shares of common Stock as may become issuable
      pursuant to the anti-dilution provisions of the U.S. Xpress Enterprises, Inc.
      2006 Omnibus Incentive Plan.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 504pt;"></font><br></div>
    <div><br></div>
    <div>
      <hr style="MARGIN-TOP: -5px; COLOR: #000000" noshade size="1">
      <hr style="MARGIN-TOP: -13px; COLOR: #000000" noshade size="4">
    </div>
    <div><br></div><br>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div><br>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>TABLE
      OF
      CONTENTS</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;">PART
      I</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;">PART
      II</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;">SIGNATURES</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;">POWER
      OF
      ATTORNEY</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;">EXHIBIT
      INDEX</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;">EX-5
      OPINION OF
      SCUDDER LAW FIRM, P.C., L.L.O.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;">EX-23.1
      CONSENT OF
      SCUDDER LAW FIRM, P.C., L.L.O.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;">EX-23.2
      CONSENT OF
      INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</font></div>
    <div><br></div>
    <div><br></div><br>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div><br>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font>This
      Registration Statement on Form S-8 relates
      to the U.S. Xpress Enterprises, Inc. 2006 Omnibus Incentive Plan (the &#8220;Plan&#8221;)
      pursuant to which U.S. Xpress Enterprises, Inc. is authorized to issue up to
      1,000,000 shares of its Class A Common Stock together with such additional
      shares that become available upon the lapse, expiration, forfeiture,
      termination, or cancellation of outstanding awards under the Plan.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>PART
      I</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>INFORMATION
      REQUIRED IN THE SECTION 10(a) PROSPECTUS</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font>The
      documents containing the information
      specified in Part I will be sent or given to our employees, directors, and
      consultants participating in the Plan, as specified by Rule 428(b)(1) of the
      Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;).&#160;&#160;In
      accordance with the instructions to Part II of Form S-8, such documents will
      not
      be filed with the Securities and Exchange Commission (the
&#8220;Commission&#8221;).&#160;&#160;These documents and the documents incorporated by
      reference pursuant to Item 3 of Part II of this Registration Statement, taken
      together, constitute a prospectus that meets the requirements of Section 10(a)
      of the Securities Act.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>PART
      II</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>INFORMATION
      REQUIRED IN THE REGISTRATION STATEMENT</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>Item
      3.&#160;&#160;Incorporation of Documents by Reference.</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font>The
      following documents previously filed with
      the Commission by U.S. Xpress Enterprises, Inc., a Nevada corporation (the
      &#8220;Registrant&#8221; or the &#8220;Company&#8221;), are incorporated herein by reference into this
      Registration Statement on Form S-8 (&#8220;Registration Statement&#8221;):</font></div>
    <div><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td valign="top" width="4%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#8226;</font></div>
            </td>
            <td align="justify" valign="top" width="75%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">The
                Company&#8217;s
                Annual Report on Form 10-K for the year ended December 31, 2006,
                filed on
                March&#160;16, 2007;</font></div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="4%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="75%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="4%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#8226;</font></div>
              </div>
            </td>
            <td align="justify" valign="top" width="75%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">The
                Quarterly
                Report on Form 10-Q for the quarter ended September&#160;30, 2006, filed
                on November&#160;9, 2006;</font></div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="4%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="75%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="4%" style="BORDER-BOTTOM: black">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#8226;</font></font></div>
            </td>
            <td align="justify" valign="top" width="75%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">The
                Current
                Reports on Form 8-K filed on February 14, 2007, and April 9, 2007;
                and</font></div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="4%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="75%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="4%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#8226;</font></div>
            </td>
            <td align="justify" valign="top" width="75%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">The
                description of our Class A Common Stock contained in our Form 8-A,
                as
                amended, filed pursuant to the Exchange Act and under the caption
                &#8220;Description of Capital stock&#8221; in the prospectus dated August&#160;19,
                1997, included in our Registration Statement on Form&#160;S-1 (No.
                333-31063).</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font>All
      documents and reports filed by the
      Registrant subsequent to the date hereof pursuant to Sections 13(a), 13(c),
      14,
      or 15(d) of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange
      Act&#8221;), prior to the filing of a post-effective amendment to this Registration
      Statement that indicates that all securities offered have been sold or that
      deregisters all securities 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 or reports; provided, however, that the Registrant
      is not incorporating any information furnished under any current report on
      Form
      8-K.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font>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 subsequent filed
      document which also is or is deemed to be incorporated by reference herein
      modifies or supersedes such statement.&#160;&#160;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></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>Item
      4.&#160;&#160;Description of Securities.</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font>Not
      applicable.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>Item
      5.&#160;&#160;Interests of Named Experts and Counsel.</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font>Not
      applicable.</font></div>
    <div><br></div><br>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div><br>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>Item
      6.&#160;&#160;Indemnification of Directors and Officers.</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font>Articles
      11 and 12 of the Registrant&#8217;s Restated
      Articles of Incorporation (&#8220;Articles&#8221;) and Article&#160;11 of the Registrant&#8217;s
      Amended Bylaws provide that the Registrant&#8217;s directors and officers shall be
      indemnified against liabilities they may incur while serving in such capacities
      to the fullest extent allowed by the Nevada General Corporation Law. Under
      the
      applicable statutory provisions, the Registrant may indemnify its directors
      or
      officers who were or are a party or are threatened to be made a party to any
      threatened, pending or completed action, suit or proceeding, whether civil,
      criminal, administrative or investigative, by reason of the fact that they
      are
      or were directors or officers of the corporation, or are or were serving at
      the
      request of the corporation as directors or officers of another corporation,
      partnership, joint venture, trust or other enterprise, against expenses,
      including attorneys&#8217; fees, judgments, fines and amounts paid in settlement
      actually and reasonably incurred by them in connection with the action, suit
      or
      proceeding, unless it is ultimately determined by a court of competent
      jurisdiction that they breached their fiduciary duties by intentional
      misconduct, fraud or a knowing violation of law or did not act in good faith
      and
      in a manner which they reasonably believed to be in or not opposed to the best
      interests of the corporation, and, with respect to any criminal action or
      proceeding, had no reasonable cause to believe their conduct was unlawful.
      In
      addition, the applicable statutory provisions mandate that the Registrant
      indemnify its directors and officers who have been successful on the merits
      or
      otherwise in defense of any action, suit, or proceeding, against expenses,
      including attorneys&#8217; fees, actually and reasonably incurred by him in connection
      with the defense. The Registrant will advance expenses incurred by directors
      or
      officers in defending any such action, suit, or proceeding upon receipt of
      written confirmation from such officers or directors that they have met certain
      standards of conduct and an undertaking by or on behalf of such officers or
      directors to repay such advances if it is ultimately determined that they are
      not entitled to indemnification by the Registrant. The Articles provide that
      the
      Registrant may, through indemnification agreements, insurance, or otherwise,
      provide additional indemnification.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font>Article&#160;12
      of the Registrant&#8217;s Articles
      eliminates, to the fullest extent permitted by law, the liability of directors
      and officers for monetary or other damages for breach of fiduciary duties to
      the
      Registrant and its stockholders as a director or officer. In addition, the
      Registrant maintains insurance for directors and officers for liability they
      may
      incur while serving in such capacities.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>Item
      7.&#160;&#160;Exemption from Registration Claimed.</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font>Not
      applicable.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>Item
      8.&#160;&#160;Exhibits.</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font>Reference
      is made to the information contained
      in the Exhibit Index filed as part of this Registration Statement, which
      information is incorporated herein by reference pursuant to Rule 411 of the
      Commission&#8217;s Rules and Regulations under the Securities Act.</font></div>
    <div><br></div><br>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div><br>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>Item
      9.&#160;&#160;Undertakings.</strong></font></div>
    <div><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td align="justify" valign="top" width="4%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">(a)</font></div>
            </td>
            <td align="justify" colspan="3" valign="top" width="74%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">We
                hereby
                undertake:</font></div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="4%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td colspan="2" valign="top" width="5%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="69%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="4%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td align="justify" colspan="3" valign="top" width="74%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">(1)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;To
                file, during any period in which offers or sales are being made,
                a
                post-effective amendment to this Registration
                Statement:</font></div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="4%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td colspan="2" valign="top" width="5%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="69%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="4%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td colspan="2" valign="top" width="5%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td align="justify" valign="top" width="69%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;To
                include any prospectus required by Section 10(a)(3) of the Securities
                Act.</font></div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="4%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td colspan="2" valign="top" width="5%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="69%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="4%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td colspan="2" valign="top" width="5%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td align="justify" valign="top" width="69%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">(ii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;To
                reflect in the prospectus any facts or events arising after the effective
                date of the Registration Statement (or the most recent post-effective
                amendment thereof) which, individually or in the aggregate, represent
                a
                fundamental change in the information set forth in the Registration
                Statement.<font style="DISPLAY: inline; FONT-SIZE: 10pt;">&#160;</font>Notwithstanding
                the
                foregoing, any increase or decrease in volume of securities offered
                (if
                the total dollar value of securities offered would not exceed that
                which
                was registered) and any deviation from the low or high end of the
                estimated maximum offering range may be reflected in the form of
                prospectus filed with the Commission pursuant to Rule 424(b) under
                the
                Securities Act if, in the aggregate, the changes in volume and price
                represent no more than a 20 percent change in the maximum aggregate
                offering price set forth in the &#8220;Calculation of Registration Fee&#8221; table in
                the effective registration statement.</font></div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="4%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td colspan="2" valign="top" width="5%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="69%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="4%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td colspan="2" valign="top" width="5%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td align="justify" valign="top" width="69%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">(iii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;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></div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="4%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td colspan="2" valign="top" width="5%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="69%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="4%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td align="justify" colspan="3" valign="top" width="74%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">provided,
                however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if
                the
                information required to be included in a post-effective amendment
                by those
                paragraphs is contained in periodic reports filed by us pursuant
                to
                Section&#160;13 or Section&#160;15(d) of the Exchange Act that are
                incorporated by reference in the Registration
                Statement.</font></div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="4%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td colspan="2" valign="top" width="5%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="69%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="4%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td align="justify" colspan="3" valign="top" width="74%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">(2)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;That,
                for purposes of determining any liability under the Securities Act,
                the
                information omitted from the form of prospectus filed as part of
                this
                Registration Statement in reliance upon Rule&#160;430A and contained in a
                form of prospectus filed by us pursuant to Rule 424(b)(1) or (4)
                or 497(h)
                under the Securities Act shall be deemed to be part of this Registration
                Statement as of the time it was declared effective.</font></div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="4%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td colspan="2" valign="top" width="5%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="69%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="4%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
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                for the purpose of determining any liability under the Securities
                Act,
                each such post-effective amendment that contains a form of prospectus
                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></div>
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          <tr>
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                of the
                securities being registered which remain unsold at the termination
                of the
                offering.</font></div>
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          <tr>
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            <td colspan="2" valign="top" width="5%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="69%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
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                hereby
                undertake that, for purposes of determining any liability under the
                Securities Act, each filing of our annual report pursuant to
                Section&#160;13(a) or Section&#160;15(d) of the Exchange Act (and, where
                applicable, each filing of an employee benefit plan&#8217;s annual report
                pursuant to Section&#160;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></div>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Insofar
                as
                indemnification for liabilities arising under the Securities Act
                may be
                permitted to directors, officers, and controlling persons of us pursuant
                to the provisions set forth in Item 15, or otherwise, we have 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.&#160;&#160;In the event that a claim for indemnification
                against such liabilities (other than the payment by us of expenses
                incurred or paid by a director, officer, or controlling person of
                us in
                the successful defense of any action, suit, or proceeding) is asserted
                by
                such director, officer, or controlling person in connection with
                the
                securities being registered, we will, unless in the opinion of our
                counsel
                the matter has been settled by controlling precedent, submit to a
                court of
                appropriate jurisdiction the question of whether such indemnification
                by
                us is against public policy as expressed in the Securities Act, and
                we
                will be governed by the final adjudication of such
                issue.</font></div>
            </td>
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        </div>
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        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
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        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>SIGNATURES</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font>Pursuant
      to the requirements of the Securities
      Act, 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 Chattanooga, State of Tennessee, on May 11,
      2007.</font></div>
    <div>&#160;</div>
    <div><br></div>
    <div>
      <table border="0" cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td colspan="2" valign="top" width="38%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;"><strong>U.S.
              XPRESS ENTERPRISES, INC.</strong></font></td>
            <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
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          <tr>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Date
                May 11,
                2007</font></div>
            </td>
            <td valign="top" width="3%" style="BORDER-BOTTOM: #ffffff solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">By:
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            <td align="left" nowrap valign="top" width="35%" style="BORDER-BOTTOM: black 2px solid"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">/s/&#160;RAY
              M. HARLIN</font></td>
            <td valign="top" width="12%" style="BORDER-BOTTOM: #ffffff solid"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td align="left" nowrap valign="bottom" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Ray
              M.
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            <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
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            <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Chief
              Financial Officer</font></td>
            <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt;">&#160;</font></td>
          </tr>

      </table><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>POWER
      OF
      ATTORNEY</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font>Each
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      hereby appoints Ray M. Harlin, Lisa Pate, Lori Bonneau, and Heidi
      Hornung-Scherr, and each of them, as attorneys-in-fact with full power of
      substitution, to execute in their respective names, individually and in each
      capacity stated below, any and all amendments (including post-effective
      amendments) to this Registration Statement as the attorney-in-fact and to file
      any such amendment to the Registration Statement, exhibits thereto, and
      documents required in connection therewith with the Commission, granting unto
      said attorneys-in-fact and their substitutes, full power and authority to do
      and
      perform each and every act and thing requisite and necessary to be done in
      connection therewith, as fully as he/she might or could do in person, hereby
      ratifying and confirming all that said attorneys-in-fact and their substitutes
      may lawfully do or cause to be done by virtue hereof.</font></div>
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      Act, this Registration Statement has been signed by the following persons in
      the
      capacities and on the dates indicated.</font></div>
    <div><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td align="justify" valign="top" width="24%" style="BORDER-BOTTOM: black">
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            </td>
            <td align="justify" valign="top" width="30%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;"><strong>Title</strong></font></div>
            </td>
            <td align="justify" valign="top" width="16%" style="BORDER-BOTTOM: black">
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            </td>
          </tr>
          <tr>
            <td valign="top" width="24%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="30%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="16%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="24%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">/s/Patrick
                E.
                Quinn</font></div>
            </td>
            <td align="justify" valign="top" width="30%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Co-Chairman
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            </td>
            <td align="justify" valign="top" width="16%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">May
                11,
                2007</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="24%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Patrick
                E.
                Quinn</font></div>
            </td>
            <td align="justify" valign="top" width="30%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">President
                and
                Treasurer</font></div>
            </td>
            <td valign="top" width="16%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="24%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="30%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="16%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
          </tr>
          <tr>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">/s/Max
                L.
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            </td>
            <td align="justify" valign="top" width="30%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Co-Chairman
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            </td>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">May
                11,
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            </td>
          </tr>
          <tr>
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            </td>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Chief
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            </td>
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          </tr>
          <tr>
            <td valign="top" width="24%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="30%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="16%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
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          <tr>
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                11,
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            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="24%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Ray
                M.
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            </td>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Chief
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            </td>
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          </tr>
          <tr>
            <td valign="top" width="24%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
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          </tr>
          <tr>
            <td valign="top" width="24%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="30%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="16%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
          </tr>
          <tr>
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                E.
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Director</font></div>
            </td>
            <td align="justify" valign="top" width="16%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">May
                11,
                2007</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="24%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">James
                E.
                Hall</font></div>
            </td>
            <td valign="top" width="30%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="16%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="24%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="30%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="16%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="24%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">/s/John
                W.
                Murrey, III</font></div>
            </td>
            <td align="justify" valign="top" width="30%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Director</font></div>
            </td>
            <td align="justify" valign="top" width="16%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">May
                11,
                2007</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="24%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">John
                W.
                Murrey, III</font></div>
            </td>
            <td valign="top" width="30%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="16%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="24%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="30%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="16%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="24%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">/s/Robert
                J.
                Sudderth, Jr.</font></div>
            </td>
            <td align="justify" valign="top" width="30%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Director</font></div>
            </td>
            <td align="justify" valign="top" width="16%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">May
                11,
                2007</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="24%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Robert
                J.
                Sudderth, Jr.</font></div>
            </td>
            <td valign="top" width="30%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="16%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="24%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="30%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="16%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
          </tr>

      </table>
    </div>
    <div><br></div><br>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div><br>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Arial;"><strong>EXHIBIT
      INDEX</strong></font></div>
    <div><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td align="justify" valign="top" width="10%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Exhibit
                Number</font></div>
            </td>
            <td valign="bottom" width="64%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Description</font></div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="10%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="bottom" width="64%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="10%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">4.1</font></div>
            </td>
            <td align="left" valign="top" width="64%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Restated
                Articles of Incorporation of the Company (Incorporated by reference
                to the
                Company's Registration Statement on Form S-1 filed May 20, 1994 (File
                No.
                33-79208)).</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="10%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">4.2</font></div>
              <div>&#160;</div>
            </td>
            <td align="justify" valign="top" width="64%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Restated
                By-laws (Incorporated by reference to the Company's Quarterly Report
                on
                Form 10-Q filed November 9, 2004 (File No. 0-24806)).</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="10%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">4.3</font></div>
              <div>&#160;</div>
            </td>
            <td align="justify" valign="top" width="64%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Agreement
                of
                Right of First Refusal with regard to Class B Shares of the Company
                dated
                May 11, 1994, by and between Max L. Fuller and Patrick E. Quinn
                (Incorporated by reference to the Company's Registration Statement
                on Form
                S-1 filed May 20, 1994 (File No. 33-79208)).</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="10%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">5*</font></div>
            </td>
            <td align="justify" valign="top" width="64%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Opinion
                of
                Scudder Law Firm, P.C., L.L.O.</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="10%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">23.1*</font></div>
            </td>
            <td align="justify" valign="top" width="64%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Consent
                of
                Scudder Law Firm, P.C., L.L.O. (included in Exhibit 5)</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="10%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">23.2*</font></div>
            </td>
            <td align="justify" valign="top" width="64%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Consent
                of
                Independent Registered Public Accounting Firm - Ernst &amp; Young
                LLP</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="10%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">24*</font></div>
            </td>
            <td align="justify" valign="top" width="64%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">Power
                of
                Attorney (included on the signature page to this Registration
                Statement)</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="10%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">99</font></div>
            </td>
            <td align="justify" valign="top" width="64%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">U.S.
                Xpress
                Enterprises, Inc. 2006 Omnibus Incentive Plan (Incorporated herein
                by
                reference to Appendix A to the Registrant&#8217;s Definitive Proxy Statement
                filed on April 5, 2006 in connection with the Annual Meeting of
                Stockholders following the 2006 fiscal year (File No.
                0-24806))</font></div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="10%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
            <td valign="top" width="64%" style="BORDER-BOTTOM: black"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">&#160;</font></td>
          </tr>
          <tr>
            <td align="justify" colspan="2" valign="top" width="74%" style="BORDER-BOTTOM: black">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: arial;">*
                Filed
                herewith</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div><br></body>
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[{"type": "S-8", "sequence": "1", "filename": "form_s8051007.htm", "description": "FORM S-8 2006 OMNIBUS INCENTIVE PLAN", "secsgml_size_bytes": 88764}]
{"company-data": {"conformed-name": "US XPRESS ENTERPRISES INC", "cik": "0000923571", "assigned-sic": "4213", "irs-number": "621378182", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-142855", "film-number": "07841589"}, "business-address": {"street1": "4080 JENKINS ROAD", "city": "CHATTANOOGA", "state": "TN", "zip": "37421", "phone": "4235103000"}, "mail-address": {"street1": "4080 JENKINS ROAD", "city": "CHATTANOOGA", "state": "TN", "zip": "37421"}}
form_s8051007.htm
As
      filed
      with the Securities and Exchange Commission on May 11,
      2007
Registration
      No. 333-__________
UNITED
      STATES SECURITIES AND EXCHANGE COMMISSION
Washington,
      D.C. 20549
_________________________________________
FORM
      S-8
REGISTRATION
      STATEMENT UNDER THE SECURITIES ACT OF 1933
U.S.
      XPRESS
      ENTERPRISES, INC.
(Exact
      name of
      registrant as specified in its charter)
Nevada
62-1378182
(State
                or
                other jurisdiction of incorporation or organization)
(I.R.S.
                Employer Identification
                Number)
4080
      Jenkins Road
Chattanooga,
      Tennessee 37421
(Address,
      including Zip Code, of Registrant's principal executive
      offices)
_________________________________________
U.S.
      Xpress
      Enterprises, Inc. 2006 Omnibus Incentive Plan
(Full
      title of
      the plan)
_________________________________________
Ray
      M.
      Harlin
Chief
      Financial Officer
U.S.
      Xpress
      Enterprises, Inc.
4080
      Jenkins Road
Chattanooga,
      Tennessee 37421
(423)
      510-3000
(Name,
      address,
      including zip code, and telephone number, including area code, of agent for
      service)
_________________________________________
Copy
      to:
Heidi
      Hornung-Scherr
Scudder
      Law
      Firm, P.C., L.L.O.
411
      South 13
th
Street,
      Suite
      200
Lincoln,
      Nebraska
      68508
(402)
      435-3223
CALCULATION
      OF REGISTRATION FEE
Title
                of
                Securities to be registered
Amount
                to be
                registered
Proposed
                maximum offering price per share
(1)
Proposed
                maximum aggregate offering price
(1
)
Amount
                of
registration
                fee
Class
                A
                Common Stock, par value $0.01
1,000,000
$14.83
$14,830,000
$456.00
(1)
Estimated
                solely for the purpose of calculating the registration fee and calculated
                in accordance with Rule 457(c) under the Securities Act of 1933,
                as
                amended, on the basis of the average of the high and low prices per
                share
                of the common stock as reported on the NASDAQ National Market as
                of May 4,
                2007, which is within five business days prior to the filing of this
                registration statement.
Pursuant
      to Rule
      416 under the Securities Act of 1933, as amended, there are also being
      registered such additional shares of common Stock as may become issuable
      pursuant to the anti-dilution provisions of the U.S. Xpress Enterprises, Inc.
      2006 Omnibus Incentive Plan.
TABLE
      OF
      CONTENTS
PART
      I
PART
      II
SIGNATURES
POWER
      OF
      ATTORNEY
EXHIBIT
      INDEX
EX-5
      OPINION OF
      SCUDDER LAW FIRM, P.C., L.L.O.
EX-23.1
      CONSENT OF
      SCUDDER LAW FIRM, P.C., L.L.O.
EX-23.2
      CONSENT OF
      INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
This
      Registration Statement on Form S-8 relates
      to the U.S. Xpress Enterprises, Inc. 2006 Omnibus Incentive Plan (the "Plan")
      pursuant to which U.S. Xpress Enterprises, Inc. is authorized to issue up to
      1,000,000 shares of its Class A Common Stock together with such additional
      shares that become available upon the lapse, expiration, forfeiture,
      termination, or cancellation of outstanding awards under the Plan.
PART
      I
INFORMATION
      REQUIRED IN THE SECTION 10(a) PROSPECTUS
The
      documents containing the information
      specified in Part I will be sent or given to our employees, directors, and
      consultants participating in the Plan, as specified by Rule 428(b)(1) of the
      Securities Act of 1933, as amended (the "Securities Act").  In
      accordance with the instructions to Part II of Form S-8, such documents will
      not
      be filed with the Securities and Exchange Commission (the
"Commission").  These documents and the documents incorporated by
      reference pursuant to Item 3 of Part II of this Registration Statement, taken
      together, constitute a prospectus that meets the requirements of Section 10(a)
      of the Securities Act.
PART
      II
INFORMATION
      REQUIRED IN THE REGISTRATION STATEMENT
Item
      3.  Incorporation of Documents by Reference.
The
      following documents previously filed with
      the Commission by U.S. Xpress Enterprises, Inc., a Nevada corporation (the
      "Registrant" or the "Company"), are incorporated herein by reference into this
      Registration Statement on Form S-8 ("Registration Statement"):
•
The
                Company's
                Annual Report on Form 10-K for the year ended December 31, 2006,
                filed on
                March 16, 2007;
•
The
                Quarterly
                Report on Form 10-Q for the quarter ended September 30, 2006, filed
                on November 9, 2006;
•
The
                Current
                Reports on Form 8-K filed on February 14, 2007, and April 9, 2007;
                and
•
The
                description of our Class A Common Stock contained in our Form 8-A,
                as
                amended, filed pursuant to the Exchange Act and under the caption
                "Description of Capital stock" in the prospectus dated August 19,
                1997, included in our Registration Statement on Form S-1 (No.
                333-31063).
All
      documents and reports filed by the
      Registrant subsequent to the date hereof pursuant to Sections 13(a), 13(c),
      14,
      or 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange
      Act"), prior to the filing of a post-effective amendment to this Registration
      Statement that indicates that all securities offered have been sold or that
      deregisters all securities 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 or reports; provided, however, that the Registrant
      is not incorporating any information furnished under any current report on
      Form
      8-K.
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 subsequent filed
      document which also is or is 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
      4.  Description of Securities.
Not
      applicable.
Item
      5.  Interests of Named Experts and Counsel.
Not
      applicable.
Item
      6.  Indemnification of Directors and Officers.
Articles
      11 and 12 of the Registrant's Restated
      Articles of Incorporation ("Articles") and Article 11 of the Registrant's
      Amended Bylaws provide that the Registrant's directors and officers shall be
      indemnified against liabilities they may incur while serving in such capacities
      to the fullest extent allowed by the Nevada General Corporation Law. Under
      the
      applicable statutory provisions, the Registrant may indemnify its directors
      or
      officers who were or are a party or are threatened to be made a party to any
      threatened, pending or completed action, suit or proceeding, whether civil,
      criminal, administrative or investigative, by reason of the fact that they
      are
      or were directors or officers of the corporation, or are or were serving at
      the
      request of the corporation as directors or officers of another corporation,
      partnership, joint venture, trust or other enterprise, against expenses,
      including attorneys' fees, judgments, fines and amounts paid in settlement
      actually and reasonably incurred by them in connection with the action, suit
      or
      proceeding, unless it is ultimately determined by a court of competent
      jurisdiction that they breached their fiduciary duties by intentional
      misconduct, fraud or a knowing violation of law or did not act in good faith
      and
      in a manner which they reasonably believed to be in or not opposed to the best
      interests of the corporation, and, with respect to any criminal action or
      proceeding, had no reasonable cause to believe their conduct was unlawful.
      In
      addition, the applicable statutory provisions mandate that the Registrant
      indemnify its directors and officers who have been successful on the merits
      or
      otherwise in defense of any action, suit, or proceeding, against expenses,
      including attorneys' fees, actually and reasonably incurred by him in connection
      with the defense. The Registrant will advance expenses incurred by directors
      or
      officers in defending any such action, suit, or proceeding upon receipt of
      written confirmation from such officers or directors that they have met certain
      standards of conduct and an undertaking by or on behalf of such officers or
      directors to repay such advances if it is ultimately determined that they are
      not entitled to indemnification by the Registrant. The Articles provide that
      the
      Registrant may, through indemnification agreements, insurance, or otherwise,
      provide additional indemnification.
Article 12
      of the Registrant's Articles
      eliminates, to the fullest extent permitted by law, the liability of directors
      and officers for monetary or other damages for breach of fiduciary duties to
      the
      Registrant and its stockholders as a director or officer. In addition, the
      Registrant maintains insurance for directors and officers for liability they
      may
      incur while serving in such capacities.
Item
      7.  Exemption from Registration Claimed.
Not
      applicable.
Item
      8.  Exhibits.
Reference
      is made to the information contained
      in the Exhibit Index filed as part of this Registration Statement, which
      information is incorporated herein by reference pursuant to Rule 411 of the
      Commission's Rules and Regulations under the Securities Act.
Item
      9.  Undertakings.
(a)
We
                hereby
                undertake:
(1)           To
                file, during any period in which offers or sales are being made,
                a
                post-effective amendment to this Registration
                Statement:
(i)           To
                include any prospectus required by Section 10(a)(3) of the Securities
                Act.
(ii)           To
                reflect in the prospectus any facts or events arising after the effective
                date of the Registration Statement (or the most recent post-effective
                amendment thereof) which, individually or in the aggregate, represent
                a
                fundamental change in the information set forth in the Registration
                Statement.
Notwithstanding
                the
                foregoing, any increase or decrease in volume of securities offered
                (if
                the total dollar value of securities offered would not exceed that
                which
                was registered) and any deviation from the low or high end of the
                estimated maximum offering range may be reflected in the form of
                prospectus filed with the Commission pursuant to Rule 424(b) under
                the
                Securities Act if, in the aggregate, the changes in volume and price
                represent no more than a 20 percent change in the maximum aggregate
                offering price set forth in the "Calculation of Registration Fee" table in
                the effective registration statement.
(iii)           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;
provided,
                however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if
                the
                information required to be included in a post-effective amendment
                by those
                paragraphs is contained in periodic reports filed by us pursuant
                to
                Section 13 or Section 15(d) of the Exchange Act that are
                incorporated by reference in the Registration
                Statement.
(2)           That,
                for purposes of determining any liability under the Securities Act,
                the
                information omitted from the form of prospectus filed as part of
                this
                Registration Statement in reliance upon Rule 430A and contained in a
                form of prospectus filed by us pursuant to Rule 424(b)(1) or (4)
                or 497(h)
                under the Securities Act shall be deemed to be part of this Registration
                Statement as of the time it was declared effective.
(3)           That,
                for the purpose of determining any liability under the Securities
                Act,
                each such post-effective amendment that contains a form of prospectus
                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.,
(4)           To
                remove from registration by means of a post-effective amendment any
                of the
                securities being registered which remain unsold at the termination
                of the
                offering.
(b)
We
                hereby
                undertake that, for purposes of determining any liability under the
                Securities Act, each filing of our annual report pursuant to
                Section 13(a) or Section 15(d) of the Exchange Act (and, where
                applicable, each filing of an employee benefit plan's annual report
                pursuant to 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.
(c)
Insofar
                as
                indemnification for liabilities arising under the Securities Act
                may be
                permitted to directors, officers, and controlling persons of us pursuant
                to the provisions set forth in Item 15, or otherwise, we have 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 us of expenses
                incurred or paid by a director, officer, or controlling person of
                us in
                the successful defense of any action, suit, or proceeding) is asserted
                by
                such director, officer, or controlling person in connection with
                the
                securities being registered, we will, unless in the opinion of our
                counsel
                the matter has been settled by controlling precedent, submit to a
                court of
                appropriate jurisdiction the question of whether such indemnification
                by
                us is against public policy as expressed in the Securities Act, and
                we
                will be governed by the final adjudication of such
                issue.
SIGNATURES
Pursuant
      to the requirements of the Securities
      Act, 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 Chattanooga, State of Tennessee, on May 11,
      2007.
U.S.
              XPRESS ENTERPRISES, INC.
Date
                May 11,
                2007
By:
/s/ RAY
              M. HARLIN
Ray
              M.
              Harlin
Chief
              Financial Officer
POWER
      OF
      ATTORNEY
Each
      person whose signature appears below
      hereby appoints Ray M. Harlin, Lisa Pate, Lori Bonneau, and Heidi
      Hornung-Scherr, and each of them, as attorneys-in-fact with full power of
      substitution, to execute in their respective names, individually and in each
      capacity stated below, any and all amendments (including post-effective
      amendments) to this Registration Statement as the attorney-in-fact and to file
      any such amendment to the Registration Statement, exhibits thereto, and
      documents required in connection therewith with the Commission, granting unto
      said attorneys-in-fact and their substitutes, full power and authority to do
      and
      perform each and every act and thing requisite and necessary to be done in
      connection therewith, as fully as he/she might or could do in person, hereby
      ratifying and confirming all that said attorneys-in-fact and their substitutes
      may lawfully do or cause to be done by virtue hereof.
Pursuant
      to the requirements of the Securities
      Act, this Registration Statement has been signed by the following persons in
      the
      capacities and on the dates indicated.
Signature
Title
Date
/s/Patrick
                E.
                Quinn
Co-Chairman
                of the Board of Directors,
May
                11,
                2007
Patrick
                E.
                Quinn
President
                and
                Treasurer
/s/Max
                L.
                Fuller
Co-Chairman
                of the Board of Directors,
May
                11,
                2007
Max
                L.
                Fuller
Chief
                Executive Officer and Secretary
/s/Ray
                M.
                Harlin
Executive
                Vice President – Finance and
May
                11,
                2007
Ray
                M.
                Harlin
Chief
                Financial Officer (principal
financial
                and
                accounting officer)
/s/James
                E.
                Hall
Director
May
                11,
                2007
James
                E.
                Hall
/s/John
                W.
                Murrey, III
Director
May
                11,
                2007
John
                W.
                Murrey, III
/s/Robert
                J.
                Sudderth, Jr.
Director
May
                11,
                2007
Robert
                J.
                Sudderth, Jr.
EXHIBIT
      INDEX
Exhibit
                Number
Description
4.1
Restated
                Articles of Incorporation of the Company (Incorporated by reference
                to the
                Company's Registration Statement on Form S-1 filed May 20, 1994 (File
                No.
                33-79208)).
4.2
Restated
                By-laws (Incorporated by reference to the Company's Quarterly Report
                on
                Form 10-Q filed November 9, 2004 (File No. 0-24806)).
4.3
Agreement
                of
                Right of First Refusal with regard to Class B Shares of the Company
                dated
                May 11, 1994, by and between Max L. Fuller and Patrick E. Quinn
                (Incorporated by reference to the Company's Registration Statement
                on Form
                S-1 filed May 20, 1994 (File No. 33-79208)).
5*
Opinion
                of
                Scudder Law Firm, P.C., L.L.O.
23.1*
Consent
                of
                Scudder Law Firm, P.C., L.L.O. (included in Exhibit 5)
23.2*
Consent
                of
                Independent Registered Public Accounting Firm - Ernst & Young
                LLP
24*
Power
                of
                Attorney (included on the signature page to this Registration
                Statement)
99
U.S.
                Xpress
                Enterprises, Inc. 2006 Omnibus Incentive Plan (Incorporated herein
                by
                reference to Appendix A to the Registrant's Definitive Proxy Statement
                filed on April 5, 2006 in connection with the Annual Meeting of
                Stockholders following the 2006 fiscal year (File No.
                0-24806))
*
                Filed
                herewith