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<P ALIGN="CENTER"><FONT SIZE=2><B>As filed with the Securities and Exchange Commission on August&nbsp;19, 2002.  </B></FONT></P>

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

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

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

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<P ALIGN="CENTER"><FONT SIZE=5><B>Communications Systems,&nbsp;Inc.<BR>  </B></FONT><FONT SIZE=2>(Exact name of registrant as specified in its charter) </FONT></P>

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<TD WIDTH="49%" ALIGN="CENTER"><FONT SIZE=2><B>Minnesota</B></FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" ALIGN="CENTER"><FONT SIZE=2><B>41-0957999</B></FONT></TD>
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<TD WIDTH="49%" ALIGN="CENTER"><FONT SIZE=2>(State or other jurisdiction of<BR>
incorporation or organization)</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" ALIGN="CENTER"><FONT SIZE=2>(I.R.S. Employer<BR>
Identification No.)</FONT></TD>
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<P ALIGN="CENTER"><FONT SIZE=2><B>213 South Main Street<BR>
Hector, Minnesota 55342<BR>  </B></FONT><FONT SIZE=2>(Address of Principal Executive Offices and zip code) </FONT></P>

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<P ALIGN="CENTER"><FONT SIZE=2><B>1990 EMPLOYEE STOCK PURCHASE PLAN<BR>  </B></FONT><FONT SIZE=2>(Full title of the Plan) </FONT></P>

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<TD WIDTH="45%" ALIGN="CENTER"><FONT SIZE=2><B>Paul N. Hanson<BR> </B></FONT><FONT SIZE=2>Chief Financial Officer<BR>
Communications Systems, Inc.<BR>
213 South Main Street<BR>
Hector, Minnesota 55342<BR>
(320) 848-6231<BR>
(Name, address, including zip code and<BR>
telephone number of agent for service)</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="45%" ALIGN="CENTER"><FONT SIZE=2>Copy to:<BR></FONT> <FONT SIZE=2><B>Richard A. Primuth, Esq.<BR>
Rebecca B. Sandberg, Esq.<BR> </B></FONT><FONT SIZE=2>Lindquist &amp; Vennum P.L.L.P.<BR>
4200 IDS Center<BR>
80 South Eighth Street<BR>
Minneapolis, MN 55402<BR>
(612) 371-3211</FONT></TD>
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<P ALIGN="CENTER"><FONT SIZE=2><B>CALCULATION OF REGISTRATION FEE  </B></FONT></P>

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<TD COLSPAN=9 VALIGN="BOTTOM"><HR NOSHADE></TD>
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<TD WIDTH="34%" ALIGN="CENTER" VALIGN="BOTTOM"><FONT SIZE=1><B>Title of Each Class of<BR>
Securities to be Registered</B></FONT></TD>
<TD WIDTH="1%" VALIGN="BOTTOM"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="21%" ALIGN="CENTER" VALIGN="BOTTOM"><FONT SIZE=1><B>Proposed Maximum<BR>
Amount to be<BR>
Registered</B></FONT></TD>
<TD WIDTH="1%" VALIGN="BOTTOM"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="14%" ALIGN="CENTER" VALIGN="BOTTOM"><FONT SIZE=1><B>Proposed Maximum<BR>
Offering Price<BR>
Per Share(1)</B></FONT></TD>
<TD WIDTH="1%" VALIGN="BOTTOM"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="14%" ALIGN="CENTER" VALIGN="BOTTOM"><FONT SIZE=1><B>Proposed Maximum<BR>
Aggregate Offering<BR>
Price(1)</B></FONT></TD>
<TD WIDTH="1%" VALIGN="BOTTOM"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="14%" ALIGN="CENTER" VALIGN="BOTTOM"><FONT SIZE=1><B>Amount of<BR>
Registration<BR>
Fee</B></FONT></TD>
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<TD COLSPAN=9 VALIGN="BOTTOM"><HR NOSHADE></TD>
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<TD WIDTH="34%"><FONT SIZE=2>Common Stock, $.05 par value per share</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="21%" ALIGN="CENTER"><FONT SIZE=2>200,000 shares (2)</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="14%" ALIGN="CENTER"><FONT SIZE=2>$6.62 (1)</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="14%" ALIGN="CENTER"><FONT SIZE=2>$1,324,000</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="14%" ALIGN="CENTER"><FONT SIZE=2>$121.81</FONT></TD>
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<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(1)</FONT></DT><DD><FONT SIZE=2>Estimated
solely for the purpose of determining the registration fee pursuant to Rule&nbsp;457(c) and (h)&nbsp;and based upon the closing price of the Company's Common Stock as
reported on NASDAQ on August&nbsp;15, 2002.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(2)</FONT></DT><DD><FONT SIZE=2>100,000
shares (as adjusted for a stock split in 1993) were registered on Form&nbsp;S- 8 (File No.&nbsp;33-39862) on April&nbsp;11, 1991. 100,000 shares
were registered on Form&nbsp;S-8 (File No.&nbsp;33-99564) on November&nbsp;20, 1995. 200,000 shares are being registered herewith. </FONT></DD></DL>
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<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="de2246_incorporation_of_contents_of_r__inc02674"> </A>
<A NAME="toc_de2246_1"> </A>
<BR></FONT><FONT SIZE=2><B>INCORPORATION OF CONTENTS OF<BR>  REGISTRATION STATEMENT BY REFERENCE    <BR>  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A Registration Statement on Form&nbsp;S-8 (File No.&nbsp;33-39862) was filed with the Securities and Exchange Commission on
April&nbsp;11, 1991 covering the registration of 100,000 shares (as adjusted for a stock split in 1993) initially authorized for issuance under the Company's 1990 Employee Stock Purchase Plan (the
"Plan"). A Registration Statement on Form&nbsp;S-8 (File No.&nbsp;33-99564) was filed with the Securities and Exchange Commission on November&nbsp;20, 1995 covering the
registration of 100,000 shares authorized for issuance under the Plan. Pursuant to General Instruction E of Form&nbsp;S-8 and Rule&nbsp;429, this Registration Statement is being filed
to register an additional 200,000 shares authorized under the Plan. An amendment to the Plan to increase the reserved and authorized number of shares under the Plan by 100,000 was authorized by the
Company's Board of Directors in March, 1998 and such amendment was approved by the Company's shareholders on May&nbsp;19, 1998. A second amendment to the Plan to increase the reserved and authorized
number of shares under the Plan by another 100,000 was authorized by the Company's Board of Directors on April&nbsp;1, 2002 and such amendment was approved by the Company's shareholders on
May&nbsp;16, 2002. This Registration Statement should also be considered a post-effective amendment to prior Registration Statements. The contents of the prior Registration Statements
are incorporated herein by reference. </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="de2246_part_i"> </A>
<A NAME="toc_de2246_2"> </A>
<BR></FONT><FONT SIZE=2><B>PART I    <BR>  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the Note to Part&nbsp;I of Form&nbsp;S-8, the information required by Items 1 and 2 of Form&nbsp;S-8 is not filed as a
part of this Registration Statement. </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="de2246_part_ii"> </A>
<A NAME="toc_de2246_3"> </A>
<BR></FONT><FONT SIZE=2><B>PART II    <BR>  </B></FONT></P>

<P><FONT SIZE=2><A
NAME="de2246_item_3._incorporation_of_documents_by_reference."> </A>
<A NAME="toc_de2246_4"> </A>
<BR></FONT><FONT SIZE=2><I>Item 3. Incorporation of Documents by Reference.    <BR>  </I></FONT></P>

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

<UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(a)</FONT></DT><DD><FONT SIZE=2>The
Annual Report of the Company on Form&nbsp;10-K for the year ended December&nbsp;31, 2001.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(b)</FONT></DT><DD><FONT SIZE=2>The
Company's Definitive Proxy Statement dated April&nbsp;10, 2002 for the Annual Meeting of Shareholders held on May&nbsp;16, 2002 and the Company's Definitive Proxy Statement
dated April&nbsp;10, 1998 for the Annual Meeting of Shareholders held on May&nbsp;16, 1998.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(c)</FONT></DT><DD><FONT SIZE=2>The
Company's Quarterly Reports filed on Form&nbsp;10-Q for March&nbsp;31, 2002 and June&nbsp;30, 2002.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(d)</FONT></DT><DD><FONT SIZE=2>The
description of the Company's Common Stock contained in its Registration Statement on Statement on Form&nbsp;S-1 dated June&nbsp;17, 1983 (Registration
No.&nbsp;2-84100), including any amendment or report filed for the purpose of updating such description. </FONT></DD></DL>
</UL>

<P><FONT SIZE=2>All
documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, prior to the filing of a post-effective amendment
which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and
to be a part hereof from the date of filing of such documents. </FONT></P>

<P><FONT SIZE=2><A
NAME="de2246_item_4._description_of_securities."> </A>
<A NAME="toc_de2246_5"> </A>
<BR></FONT><FONT SIZE=2><I>Item 4. Description of Securities.    <BR>  </I></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable. </FONT></P>

<P><FONT SIZE=2><A
NAME="de2246_item_5._interests_of_named_experts_and_counsel."> </A>
<A NAME="toc_de2246_6"> </A>
<BR></FONT><FONT SIZE=2><I>Item 5. Interests of Named Experts and Counsel.    <BR>  </I></FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable. </FONT></P>

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<P><FONT SIZE=2><A
NAME="de2246_item_6._indemnification_of_directors_and_officers."> </A>
<A NAME="toc_de2246_7"> </A>
<BR></FONT><FONT SIZE=2><I>Item 6. Indemnification of Directors and Officers.    <BR>  </I></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company Bylaws provide that the Registrant shall indemnify any person made or threatened to be made a party to any threatened, pending or completed civil,
criminal, administrative, arbitration or investigative proceeding, including a proceeding by or in the right of the corporation, by reason of the
former or present official capacity of the person, provided the person seeking indemnification meets five criteria set forth in Section&nbsp;302A.521 of the Minnesota Business Corporation Act. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Registrant's Bylaws also authorize the Board of Directors, to the extent permitted by applicable law, to indemnify any person or entity not described in the Bylaws pursuant to, and
to the extent described in, an agreement between the Company and such person, or as otherwise determined by the Board of Directors in its discretion. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar
as indemnification to the Company's directors, officers or other persons controlling the Company for liabilities arising under the Securities Act of 1933, as amended, may be
permitted under the provisions of the Company's Bylaws and the statutes of the State of Minnesota, the Company has been informed by the Securities and Exchange Commission, that this type of
indemnification is against public policy and is therefore unenforceable. </FONT></P>

<P><FONT SIZE=2><A
NAME="de2246_item_7._exemption_from_registration_claimed."> </A>
<A NAME="toc_de2246_8"> </A>
<BR></FONT><FONT SIZE=2><I>Item 7. Exemption from Registration Claimed.    <BR>  </I></FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable. </FONT></P>

<P><FONT SIZE=2><A
NAME="de2246_item_8._exhibits."> </A>
<A NAME="toc_de2246_9"> </A>
<BR></FONT><FONT SIZE=2><I>Item 8. Exhibits.    <BR>  </I></FONT></P>

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<TH WIDTH="8%" ALIGN="LEFT"><FONT SIZE=1><B>Exhibit<BR> </B></FONT><HR NOSHADE></TH>
<TH WIDTH="3%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="89%" ALIGN="LEFT"><FONT SIZE=1>&nbsp;</FONT><BR></TH>
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<TD WIDTH="8%"><FONT SIZE=2>4.1</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="89%"><FONT SIZE=2>Amended and Restated Communication Systems,&nbsp;Inc. 1990 Employee Stock Purchase Plan</FONT></TD>
</TR>
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<TD WIDTH="8%"><FONT SIZE=2>5.1</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="89%"><FONT SIZE=2>Opinion of Lindquist&nbsp;&amp; Vennum P.L.L.P.</FONT></TD>
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<TD WIDTH="8%"><FONT SIZE=2>23.1</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="89%"><FONT SIZE=2>Consent of Lindquist&nbsp;&amp; Vennum (included in exhibit&nbsp;5.1)</FONT></TD>
</TR>
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<TD WIDTH="8%"><FONT SIZE=2>23.2</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="89%"><FONT SIZE=2>Consent of Deloitte&nbsp;&amp; Touche LLP, independent public accountants</FONT></TD>
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<TD WIDTH="8%"><FONT SIZE=2>24.1</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="89%"><FONT SIZE=2>Power of Attorney (set forth on signature page hereof)</FONT></TD>
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<P><FONT SIZE=2><A
NAME="de2246_item_9._undertakings."> </A>
<A NAME="toc_de2246_10"> </A>
<BR></FONT><FONT SIZE=2><I>Item 9. Undertakings.    <BR>  </I></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;The
undersigned registrant hereby undertakes: </FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;To
file, during any period in which offers or sales are being made, a post-effective&gt;amendment to this registration statement: </FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;To
include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act of 1933; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;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 Securities and Exchange Commission pursuant to Rule&nbsp;424(b) if, in the aggregate, the changes in volume and price represent no
more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;&nbsp;To
include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to the
information in the registration statement; </FONT></P>

</UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;That,
for the purpose of determining any liability under the Securities Act of 1933, each post-effective amendment shall be deemed to be a new registration
statement relating to the </FONT></P>

</UL>
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<P><FONT SIZE=2>
securities offered therein, and the offering of securities at that time shall be deemed to be the initial </FONT><FONT SIZE=2><I>bona fide</I></FONT><FONT SIZE=2> offering thereof. </FONT></P>


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

</UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;The
undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of the registrant's annual
report pursuant to Section&nbsp;13(a) or Section&nbsp;15(d) of the Securities Exchange Act of 1934 that is incorporated by reference in the registration statem ent shall be deemed to be a new
registration statement relating to the securities offered therein, and the offering of securities at that time shall be deemed to be the initial </FONT><FONT SIZE=2><I>bona
fide</I></FONT><FONT SIZE=2> offering thereof. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h)&nbsp;&nbsp;Insofar
as indemnification to directors, officers, and controlling persons of the registrant for liabilities arising under the Securities Act of 1933 may be permitted to
directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange
Commission this type of indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against these liabilities
(other than the payment by the registrant of expenses incurred or paid by a director, officer, or controlling person of the registrant in the successful defense of any action, suit, or proceeding) is
asserted by a director, officer, or controlling person connected with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by
controlling precedent, submit to a court of appropriate jurisdiction the question whether the indemnification by us is against public policy as expressed in the Act and will be governed by the final
adjudication of the issue. </FONT></P>

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<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="jc2246_signatures"> </A>
<A NAME="toc_jc2246_1"> </A>
<BR></FONT><FONT SIZE=2><B>SIGNATURES    <BR>  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, we certify that we have reasonable grounds to believe that we meet all of the requirements for filing
on Form&nbsp;S-8, and we have authorized the undersigned to sign this registration statement on our behalf, in the City of Minneapolis, State of Minnesota, as of August&nbsp;19, 2002. </FONT></P>

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<TD WIDTH="52%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=3><FONT SIZE=2>COMMUNICATION SYSTEMS,&nbsp;INC.</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="52%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="4%"><FONT SIZE=2><BR>
By</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="40%" ALIGN="CENTER"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>CURTIS A. SAMPSON</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Curtis A. Sampson,<BR></FONT> <FONT SIZE=2><I>Chairman and Chief Executive Officer</I></FONT></TD>
</TR>
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<P ALIGN="RIGHT"><FONT SIZE=2><A
NAME="jc2246_exhibit_24.1"> </A>
<A NAME="toc_jc2246_2"> </A>
<BR></FONT><FONT SIZE=2><B>Exhibit&nbsp;24.1    <BR>  </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="jc2246_power_of_attorney"> </A>
<A NAME="toc_jc2246_3"> </A>
<BR></FONT><FONT SIZE=2><B>POWER OF ATTORNEY    <BR>  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned officers and directors of Communication Systems,&nbsp;Inc., hereby constitute and appoint Curtis A. Sampson and Paul N. Hanson, or either of
them, with power to act one without the other, our true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for us and in our stead, in
any and all capacities to sign any and all amendments (including post-effective amendments) to this Registration Statement and all documents relating thereto, and to file the same, with
all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact and agent, full power and
authority to do and perform each and every act and thing necessary or advisable to be done in and about the premises, as fully to all intents and purposes as the undersigned might or could do in
person, hereby ratifying and confirming all that said attorney-in-fact and agent, or his or her substitutes, may lawfully do or cause to be done by virtue hereof. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities Act of 1933, as amended, this registration statement has been signed below as of August&nbsp;19, 2002 by the following persons in the
capacities indicated. </FONT></P>

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<TH WIDTH="5%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="47%" ALIGN="CENTER"><FONT SIZE=1><B>Title</B></FONT><HR NOSHADE></TH>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="47%" ALIGN="CENTER" VALIGN="CENTER"><BR><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="5%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="47%" VALIGN="CENTER"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="47%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2>/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>CURTIS A. SAMPSON</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Curtis A. Sampson</FONT></TD>
<TD WIDTH="5%" VALIGN="CENTER"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="47%" VALIGN="CENTER"><FONT SIZE=2>Chairman of the Board, President, and Director (Principal Executive Officer)</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="47%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>PAUL N. HANSON</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Paul N. Hanson</FONT></TD>
<TD WIDTH="5%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="47%" VALIGN="CENTER"><FONT SIZE=2><BR>
Vice President, Treasurer and Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer)</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="47%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>RANDALL D. SAMPSON</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Randall D. Sampson</FONT></TD>
<TD WIDTH="5%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="47%" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="47%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>EDWIN C. FREEMAN</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Edwin C. Freeman</FONT></TD>
<TD WIDTH="5%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="47%" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="47%" ALIGN="CENTER" VALIGN="CENTER"><BR><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="5%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="47%" VALIGN="CENTER"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
</TABLE>
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<TD WIDTH="47%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>LUELLA GROSS GOLDBERG</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Luella Gross Goldberg</FONT></TD>
<TD WIDTH="5%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="47%" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="47%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>FREDERICK M. GREEN</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Frederick M. Green</FONT></TD>
<TD WIDTH="5%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="47%" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="47%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>PAUL J. ANDERSON</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Paul J. Anderson</FONT></TD>
<TD WIDTH="5%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="47%" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="47%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>GERALD D. PINT</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Gerald&nbsp;D.&nbsp;Pint</FONT></TD>
<TD WIDTH="5%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="47%" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="47%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>WAYNE E. SAMPSON</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Wayne&nbsp;E.&nbsp;Sampson</FONT></TD>
<TD WIDTH="5%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="47%" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
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<P><br><A NAME="02STP2246_1">QuickLinks</A><br></P><!-- TOC_BEGIN -->
<FONT SIZE=2><A HREF="#toc_de2246_1">INCORPORATION OF CONTENTS OF REGISTRATION STATEMENT BY REFERENCE</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_de2246_2">PART I</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_de2246_3">PART II</A></FONT><BR>
<UL>
<FONT SIZE=2><A HREF="#toc_de2246_4">Item 3. Incorporation of Documents by Reference.</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_de2246_5">Item 4. Description of Securities.</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_de2246_6">Item 5. Interests of Named Experts and Counsel.</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_de2246_7">Item 6. Indemnification of Directors and Officers.</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_de2246_8">Item 7. Exemption from Registration Claimed.</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_de2246_9">Item 8. Exhibits.</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_de2246_10">Item 9. Undertakings.</A></FONT><BR>
</UL>
<!-- TOC_BEGIN -->
<FONT SIZE=2><A HREF="#toc_jc2246_1">SIGNATURES</A></FONT><BR>
<UL>
<FONT SIZE=2><A HREF="#toc_jc2246_2">Exhibit 24.1</A></FONT><BR>
</UL>
<FONT SIZE=2><A HREF="#toc_jc2246_3">POWER OF ATTORNEY</A></FONT><BR>
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{"company-data": {"conformed-name": "COMMUNICATIONS SYSTEMS INC", "cik": "0000022701", "assigned-sic": "3661", "irs-number": "410957999", "state-of-incorporation": "MN", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-98323", "film-number": "02742387"}, "business-address": {"street1": "213 S MAIN ST", "city": "HECTOR", "state": "MN", "zip": "55342", "phone": "3208486231"}, "mail-address": {"street1": "213 MAIN STREET", "street2": "P O BOX 777", "city": "HECTOR", "state": "MN", "zip": "55342"}}
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As filed with the Securities and Exchange Commission on August 19, 2002.
Registration No. 333-
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
Communications Systems, Inc.
(Exact name of registrant as specified in its charter)
Minnesota
41-0957999
(State or other jurisdiction of
incorporation or organization)
(I.R.S. Employer
Identification No.)
213 South Main Street
Hector, Minnesota 55342
(Address of Principal Executive Offices and zip code)
1990 EMPLOYEE STOCK PURCHASE PLAN
(Full title of the Plan)
Paul N. Hanson
Chief Financial Officer
Communications Systems, Inc.
213 South Main Street
Hector, Minnesota 55342
(320) 848-6231
(Name, address, including zip code and
telephone number of agent for service)
Copy to:
Richard A. Primuth, Esq.
Rebecca B. Sandberg, Esq.
Lindquist & Vennum P.L.L.P.
4200 IDS Center
80 South Eighth Street
Minneapolis, MN 55402
(612) 371-3211
CALCULATION OF REGISTRATION FEE
Title of Each Class of
Securities to be Registered
Proposed Maximum
Amount to be
Registered
Proposed Maximum
Offering Price
Per Share(1)
Proposed Maximum
Aggregate Offering
Price(1)
Amount of
Registration
Fee
Common Stock, $.05 par value per share
200,000 shares (2)
$6.62 (1)
$1,324,000
$121.81
(1)
Estimated
solely for the purpose of determining the registration fee pursuant to Rule 457(c) and (h) and based upon the closing price of the Company's Common Stock as
reported on NASDAQ on August 15, 2002.
(2)
100,000
shares (as adjusted for a stock split in 1993) were registered on Form S- 8 (File No. 33-39862) on April 11, 1991. 100,000 shares
were registered on Form S-8 (File No. 33-99564) on November 20, 1995. 200,000 shares are being registered herewith.
INCORPORATION OF CONTENTS OF
REGISTRATION STATEMENT BY REFERENCE
A Registration Statement on Form S-8 (File No. 33-39862) was filed with the Securities and Exchange Commission on
April 11, 1991 covering the registration of 100,000 shares (as adjusted for a stock split in 1993) initially authorized for issuance under the Company's 1990 Employee Stock Purchase Plan (the
"Plan"). A Registration Statement on Form S-8 (File No. 33-99564) was filed with the Securities and Exchange Commission on November 20, 1995 covering the
registration of 100,000 shares authorized for issuance under the Plan. Pursuant to General Instruction E of Form S-8 and Rule 429, this Registration Statement is being filed
to register an additional 200,000 shares authorized under the Plan. An amendment to the Plan to increase the reserved and authorized number of shares under the Plan by 100,000 was authorized by the
Company's Board of Directors in March, 1998 and such amendment was approved by the Company's shareholders on May 19, 1998. A second amendment to the Plan to increase the reserved and authorized
number of shares under the Plan by another 100,000 was authorized by the Company's Board of Directors on April 1, 2002 and such amendment was approved by the Company's shareholders on
May 16, 2002. This Registration Statement should also be considered a post-effective amendment to prior Registration Statements. The contents of the prior Registration Statements
are incorporated herein by reference.
PART I
Pursuant to the Note to Part I of Form S-8, the information required by Items 1 and 2 of Form S-8 is not filed as a
part of this Registration Statement.
PART II
Item 3. Incorporation of Documents by Reference.
The following documents filed with the Securities and Exchange Commission are hereby incorporated by reference herein:
(a)
The
Annual Report of the Company on Form 10-K for the year ended December 31, 2001.
(b)
The
Company's Definitive Proxy Statement dated April 10, 2002 for the Annual Meeting of Shareholders held on May 16, 2002 and the Company's Definitive Proxy Statement
dated April 10, 1998 for the Annual Meeting of Shareholders held on May 16, 1998.
(c)
The
Company's Quarterly Reports filed on Form 10-Q for March 31, 2002 and June 30, 2002.
(d)
The
description of the Company's Common Stock contained in its Registration Statement on Statement on Form S-1 dated June 17, 1983 (Registration
No. 2-84100), including any amendment or report filed for the purpose of updating such description.
All
documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, prior to the filing of a post-effective amendment
which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and
to be a part hereof from the date of filing of such documents.
Item 4. Description of Securities.
Not applicable.
Item 5. Interests of Named Experts and Counsel.
Not applicable.
Item 6. Indemnification of Directors and Officers.
The Company Bylaws provide that the Registrant shall indemnify any person made or threatened to be made a party to any threatened, pending or completed civil,
criminal, administrative, arbitration or investigative proceeding, including a proceeding by or in the right of the corporation, by reason of the
former or present official capacity of the person, provided the person seeking indemnification meets five criteria set forth in Section 302A.521 of the Minnesota Business Corporation Act.
The
Registrant's Bylaws also authorize the Board of Directors, to the extent permitted by applicable law, to indemnify any person or entity not described in the Bylaws pursuant to, and
to the extent described in, an agreement between the Company and such person, or as otherwise determined by the Board of Directors in its discretion.
Insofar
as indemnification to the Company's directors, officers or other persons controlling the Company for liabilities arising under the Securities Act of 1933, as amended, may be
permitted under the provisions of the Company's Bylaws and the statutes of the State of Minnesota, the Company has been informed by the Securities and Exchange Commission, that this type of
indemnification is against public policy and is therefore unenforceable.
Item 7. Exemption from Registration Claimed.
Not applicable.
Item 8. Exhibits.
Exhibit
4.1
Amended and Restated Communication Systems, Inc. 1990 Employee Stock Purchase Plan
5.1
Opinion of Lindquist & Vennum P.L.L.P.
23.1
Consent of Lindquist & Vennum (included in exhibit 5.1)
23.2
Consent of Deloitte & Touche LLP, independent public accountants
24.1
Power of Attorney (set forth on signature page hereof)
Item 9. Undertakings.
(a)  The
undersigned registrant hereby undertakes:
(1)  To
file, during any period in which offers or sales are being made, a post-effective>amendment to this registration statement:
(i)    To
include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;
(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 Securities and Exchange Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no
more than a 20% 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 the
information in the registration statement;
(2)  That,
for the purpose of determining any liability under the Securities Act of 1933, each post-effective amendment shall be deemed to be a new registration
statement relating to the
securities offered therein, and the offering of securities at that time shall be deemed to be the initial
bona fide
offering thereof.
(3)  To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the
offering.
(b)  The
undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of the registrant's annual
report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 that is incorporated by reference in the registration statem ent shall be deemed to be a new
registration statement relating to the securities offered therein, and the offering of securities at that time shall be deemed to be the initial
bona
fide
offering thereof.
(h)  Insofar
as indemnification to directors, officers, and controlling persons of the registrant for liabilities arising under the Securities Act of 1933 may be permitted to
directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange
Commission this type of indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against these liabilities
(other than the payment by the registrant of expenses incurred or paid by a director, officer, or controlling person of the registrant in the successful defense of any action, suit, or proceeding) is
asserted by a director, officer, or controlling person connected with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by
controlling precedent, submit to a court of appropriate jurisdiction the question whether the indemnification by us is against public policy as expressed in the Act and will be governed by the final
adjudication of the issue.
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, we certify that we have reasonable grounds to believe that we meet all of the requirements for filing
on Form S-8, and we have authorized the undersigned to sign this registration statement on our behalf, in the City of Minneapolis, State of Minnesota, as of August 19, 2002.
COMMUNICATION SYSTEMS, INC.
By
/s/
CURTIS A. SAMPSON
Curtis A. Sampson,
Chairman and Chief Executive Officer
Exhibit 24.1
POWER OF ATTORNEY
The undersigned officers and directors of Communication Systems, Inc., hereby constitute and appoint Curtis A. Sampson and Paul N. Hanson, or either of
them, with power to act one without the other, our true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for us and in our stead, in
any and all capacities to sign any and all amendments (including post-effective amendments) to this Registration Statement and all documents relating thereto, and to file the same, with
all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact and agent, full power and
authority to do and perform each and every act and thing necessary or advisable to be done in and about the premises, as fully to all intents and purposes as the undersigned might or could do in
person, hereby ratifying and confirming all that said attorney-in-fact and agent, or his or her substitutes, may lawfully do or cause to be done by virtue hereof.
Pursuant
to the requirements of the Securities Act of 1933, as amended, this registration statement has been signed below as of August 19, 2002 by the following persons in the
capacities indicated.
Signature
Title
/s/
CURTIS A. SAMPSON
Curtis A. Sampson
Chairman of the Board, President, and Director (Principal Executive Officer)
/s/
PAUL N. HANSON
Paul N. Hanson
Vice President, Treasurer and Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer)
/s/
RANDALL D. SAMPSON
Randall D. Sampson
Director
/s/
EDWIN C. FREEMAN
Edwin C. Freeman
Director
/s/
LUELLA GROSS GOLDBERG
Luella Gross Goldberg
Director
/s/
FREDERICK M. GREEN
Frederick M. Green
Director
/s/
PAUL J. ANDERSON
Paul J. Anderson
Director
/s/
GERALD D. PINT
Gerald D. Pint
Director
/s/
WAYNE E. SAMPSON
Wayne E. Sampson
Director
QuickLinks
INCORPORATION OF CONTENTS OF REGISTRATION STATEMENT BY REFERENCE
PART I
PART II
Item 3. Incorporation of Documents by Reference.
Item 4. Description of Securities.
Item 5. Interests of Named Experts and Counsel.
Item 6. Indemnification of Directors and Officers.
Item 7. Exemption from Registration Claimed.
Item 8. Exhibits.
Item 9. Undertakings.
SIGNATURES
Exhibit 24.1
POWER OF ATTORNEY