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<P ALIGN="CENTER"><FONT SIZE=2><B>As filed with the Securities and Exchange Commission on July&nbsp;31, 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; </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  </B></FONT></P>

<P ALIGN="CENTER"><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>MedicalCV,&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="50%" ALIGN="CENTER"><FONT SIZE=2><B>Minnesota</B></FONT></TD>
<TD WIDTH="50%" ALIGN="CENTER"><FONT SIZE=2><B>41-1717208</B></FONT></TD>
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<TD WIDTH="50%" ALIGN="CENTER"><FONT SIZE=2>(State or Other Jurisdiction of</FONT></TD>
<TD WIDTH="50%" ALIGN="CENTER"><FONT SIZE=2>(I.R.S. Employer</FONT></TD>
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<TD WIDTH="50%" ALIGN="CENTER"><FONT SIZE=2>Incorporation or Organization)</FONT></TD>
<TD WIDTH="50%" ALIGN="CENTER"><FONT SIZE=2>Identification No.)</FONT></TD>
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<P ALIGN="CENTER"><FONT SIZE=2><B>9725 South Robert Trail<BR>
Inver Grove Heights, Minnesota 55077<BR>  </B></FONT><FONT SIZE=2>(Address, including Zip Code, of Principal Executive Offices) </FONT></P>

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<P ALIGN="CENTER"><FONT SIZE=2><B>MEDICALCV,&nbsp;INC. 2001 EQUITY INCENTIVE PLAN<BR>  </B></FONT><FONT SIZE=2>(Full Title of the Plan) </FONT></P>

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<TD WIDTH="43%" VALIGN="TOP"><FONT SIZE=2><B>BLAIR P. MOWERY</B></FONT></TD>
<TD WIDTH="20%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="37%" VALIGN="TOP"><FONT SIZE=2><B><I>Copies to:</I></B></FONT></TD>
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<TD WIDTH="43%" VALIGN="TOP"><FONT SIZE=2><B>President and Chief Executive Officer</B></FONT></TD>
<TD WIDTH="20%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="37%" VALIGN="TOP"><FONT SIZE=2><B>AVRON&nbsp;L.&nbsp;GORDON,&nbsp;ESQ.</B></FONT></TD>
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<TD WIDTH="43%" VALIGN="TOP"><FONT SIZE=2><B>MedicalCV,&nbsp;Inc.</B></FONT></TD>
<TD WIDTH="20%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="37%" VALIGN="TOP"><FONT SIZE=2><B>BRETT&nbsp;D.&nbsp;ANDERSON,&nbsp;ESQ.</B></FONT></TD>
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<TD WIDTH="43%"><FONT SIZE=2><B>9725 South Robert Trail</B></FONT></TD>
<TD WIDTH="20%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="37%"><FONT SIZE=2><B>Briggs&nbsp;and&nbsp;Morgan, P.A.</B></FONT></TD>
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<TD WIDTH="43%" VALIGN="TOP"><FONT SIZE=2><B>Inver&nbsp;Grove&nbsp;Heights,&nbsp;Minnesota&nbsp;55077</B></FONT></TD>
<TD WIDTH="20%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="37%" VALIGN="TOP"><FONT SIZE=2><B>2400&nbsp;IDS&nbsp;Center</B></FONT></TD>
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<TD WIDTH="43%" VALIGN="TOP"><FONT SIZE=2><B>(651)&nbsp;452-3000</B></FONT></TD>
<TD WIDTH="20%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="37%" VALIGN="TOP"><FONT SIZE=2><B>80&nbsp;South&nbsp;Eighth&nbsp;Street</B></FONT></TD>
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<TD WIDTH="43%" VALIGN="TOP"><FONT SIZE=2>(Name, address, including zip code,</FONT></TD>
<TD WIDTH="20%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="37%" VALIGN="TOP"><FONT SIZE=2><B>Minneapolis,&nbsp;Minnesota&nbsp;55402</B></FONT></TD>
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<TD WIDTH="43%" VALIGN="TOP"><FONT SIZE=2>and telephone number, including</FONT></TD>
<TD WIDTH="20%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="37%" VALIGN="TOP"><FONT SIZE=2><B>(612)&nbsp;334-8400&nbsp;(phone)</B></FONT></TD>
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<TD WIDTH="43%" VALIGN="TOP"><FONT SIZE=2>area code, of Agent for Service)</FONT></TD>
<TD WIDTH="20%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="37%" VALIGN="TOP"><FONT SIZE=2><B>(612)&nbsp;334-8650&nbsp;(fax)</B></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=2 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="18%" ALIGN="CENTER" VALIGN="BOTTOM"><FONT SIZE=1><B>Amount To<BR>
Be Registered (1)</B></FONT></TD>
<TD WIDTH="1%" VALIGN="BOTTOM"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="15%" ALIGN="CENTER" VALIGN="BOTTOM"><FONT SIZE=1><B>Proposed<BR>
Maximum<BR>
Offering Price<BR>
Per Share (2)</B></FONT></TD>
<TD WIDTH="1%" VALIGN="BOTTOM"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="15%" ALIGN="CENTER" VALIGN="BOTTOM"><FONT SIZE=1><B>Proposed Maximum<BR>
Aggregate<BR>
Offering Price</B></FONT></TD>
<TD WIDTH="1%" VALIGN="BOTTOM"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="15%" ALIGN="CENTER" VALIGN="BOTTOM"><FONT SIZE=1><B>Amount of<BR>
Registration<BR>
Fee</B></FONT></TD>
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<TD COLSPAN=2 VALIGN="BOTTOM"><FONT SIZE=2><B><I>MedicalCV,&nbsp;Inc.&nbsp;2001&nbsp;Equity&nbsp;Incentive&nbsp;Plan</I></B></FONT></TD>
<TD WIDTH="1%" VALIGN="BOTTOM"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="18%" VALIGN="BOTTOM"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="1%" VALIGN="BOTTOM"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="15%" VALIGN="BOTTOM"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="1%" VALIGN="BOTTOM"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="15%" VALIGN="BOTTOM"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="1%" VALIGN="BOTTOM"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="15%" VALIGN="BOTTOM"><FONT SIZE=2>&nbsp;</FONT></TD>
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<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="33%"><FONT SIZE=2>Options to purchase common stock</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="18%" ALIGN="CENTER"><FONT SIZE=2>274,534</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="15%" ALIGN="CENTER"><FONT SIZE=2>N/A</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="15%" ALIGN="CENTER"><FONT SIZE=2>N/A</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="15%" ALIGN="CENTER"><FONT SIZE=2>N/A</FONT></TD>
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<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="33%"><FONT SIZE=2>Common stock (par value $0.01 per share)</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="18%" ALIGN="CENTER"><FONT SIZE=2>274,534 shares</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="15%" ALIGN="CENTER"><FONT SIZE=2>$1.125</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="15%" ALIGN="CENTER"><FONT SIZE=2>$308,851</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="15%" ALIGN="CENTER"><FONT SIZE=2>$28.41</FONT></TD>
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<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(1)</FONT></DT><DD><FONT SIZE=2>This
registration statement also covers any additional shares of common stock which become issuable under the MedicalCV,&nbsp;Inc. 2001 Equity Incentive Plan by reason of any stock
dividend, stock split, recapitalization or other similar transaction effected without the receipt of consideration which results in an increase in the number of outstanding shares of common stock.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(2)</FONT></DT><DD><FONT SIZE=2>Estimated
solely for the purpose of calculating the registration fee under Rule&nbsp;457(h) of the Securities Act and based upon the average of the high and low sale prices for such
stock on July&nbsp;29, 2002, as reported by The Nasdaq SmallCap Market. </FONT></DD></DL>
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<BR></FONT><FONT SIZE=2><B>REGISTRATION OF ADDITIONAL SHARES    <BR>  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Registration Statement is being filed by MedicalCV,&nbsp;Inc. (the "Company") pursuant to General Instruction E to the Form&nbsp;S-8
Registration Statement under the Securities Act of 1933, as amended, to register an additional 274,534 shares of the Company's Common Stock, $0.01 par value (the "Common Stock"), which will be issued
pursuant to the Company's 2001 Equity Incentive Plan (the "Plan"). A total of 500,000 shares of Common stock issuable under the Plan have been previously registered pursuant to the Company's
Form&nbsp;S-8 Registration Statement filed with the SEC on December&nbsp;18, 2001 (File No.&nbsp;333-75344), and the information contained therein is hereby incorporated
by reference. </FONT></P>

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

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<BR></FONT><FONT SIZE=2><B>PART II<BR>  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT    <BR>  </B></FONT></P>

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

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The SEC allows us to "incorporate by reference" the information we file with them, which means that we can disclose important information to you by referring you
to documents we file with the SEC. The information incorporated by reference is considered to be part of this registration statement. Information that we file later with the SEC will automatically
update and supersede this information. We incorporate by reference the documents listed below and any future filings we will make with the SEC under Sections 13(a), 13(c), 14 or 15(d) of the Exchange
Act until all of the shares covered by this registration statement have been sold or deregistered: </FONT></P>

<UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>&#149;</FONT></DT><DD><FONT SIZE=2>Annual
Report on Form&nbsp;10-KSB for the fiscal year ended April&nbsp;30, 2002;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>&#149;</FONT></DT><DD><FONT SIZE=2>Description
of our units, common stock and Class&nbsp;A Warrants contained in our Registration Statement on Form&nbsp;8-A (File
No.&nbsp;000-33295) filed on October&nbsp;31, 2001. </FONT></DD></DL>
</UL>

<P><FONT SIZE=2><B>Item 8.&nbsp;&nbsp;Exhibits.  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;See "Exhibit Index." </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2>3</FONT></P>

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<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, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for
filing on Form&nbsp;S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Inver Grove Heights,
State of Minnesota, on the 31<SUP>st</SUP> day of July, 2002. </FONT></P>

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<TD WIDTH="47%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=3><FONT SIZE=2>MedicalCV,&nbsp;Inc.</FONT></TD>
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<TD WIDTH="47%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="5%"><FONT SIZE=2><BR>
By:</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="45%" ALIGN="CENTER"><FONT SIZE=2><BR>
/s/ Blair P. Mowery</FONT><HR NOSHADE><FONT SIZE=2> Blair P. Mowery<BR>
President and Chief Executive Officer</FONT></TD>
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<P ALIGN="CENTER"><FONT SIZE=2>4</FONT></P>

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<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;Each person whose signature appears below constitutes and appoints Blair P. Mowery and Jules L. Fisher, each or either of them, such person's true and lawful
attorney-in-fact and agent with full power of substitution and resubstitution for such person and in such person's name, place and stead, in any and all capacities, to sign any
and all amendments (including post-effective amendments) to this registration statement, 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
desirable to be done in and about the premises, as fully to all intents and purposes as such person, hereby ratifying and confirming all that said attorney-in-fact and agent,
or his substitute or 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, this registration statement has been signed by the following persons in the capacities and on the date indicated. </FONT></P>

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<TH WIDTH="45%" ALIGN="CENTER"><FONT SIZE=1><B>Signature</B></FONT><HR NOSHADE></TH>
<TH WIDTH="2%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="33%" ALIGN="CENTER"><FONT SIZE=1><B>Title</B></FONT><HR NOSHADE></TH>
<TH WIDTH="2%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="17%" ALIGN="CENTER"><FONT SIZE=1><B>Date</B></FONT><HR NOSHADE></TH>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="45%" ALIGN="CENTER" VALIGN="CENTER"><BR><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="33%" VALIGN="CENTER"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="17%" VALIGN="CENTER"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
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<TD WIDTH="45%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2>/s/ Blair&nbsp;P.&nbsp;Mowery</FONT><HR NOSHADE><FONT SIZE=2> Blair&nbsp;P.&nbsp;Mowery</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="33%" VALIGN="CENTER"><FONT SIZE=2>President, Chief Executive Officer and Director (Principal Executive Officer)</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="17%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2>July 31, 2002</FONT></TD>
</TR>
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<TD WIDTH="45%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
/s/ Jules&nbsp;L.&nbsp;Fisher</FONT><HR NOSHADE><FONT SIZE=2> Jules&nbsp;L.&nbsp;Fisher</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="33%" VALIGN="CENTER"><FONT SIZE=2><BR>
Chief Financial Officer (Principal Accounting Officer and Principal Financial Officer)</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="17%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
July 31, 2002</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="45%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
/s/ Adel&nbsp;A.&nbsp;Mikhail,&nbsp;Ph.D.</FONT><HR NOSHADE><FONT SIZE=2> Adel&nbsp;A.&nbsp;Mikhail,&nbsp;Ph.D.</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="33%" VALIGN="CENTER"><FONT SIZE=2><BR>
Chairman of the Board</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="17%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
July 31, 2002</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="45%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
/s/ Ronald&nbsp;M.&nbsp;Bosrock</FONT><HR NOSHADE><FONT SIZE=2> Ronald&nbsp;M.&nbsp;Bosrock</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="33%" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="17%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
July 31, 2002</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="45%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
/s/ Salvador&nbsp;Merc&eacute;&nbsp;Cervell&oacute;</FONT><HR NOSHADE><FONT SIZE=2> Salvador&nbsp;Merc&eacute;&nbsp;Cervell&oacute;</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="33%" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="17%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
July 31, 2002</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="45%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
/s/ Norman&nbsp;Dann</FONT><HR NOSHADE><FONT SIZE=2> Norman&nbsp;Dann</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="33%" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="17%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
July 31, 2002</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="45%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
/s/ Richard&nbsp;A.&nbsp;DeWall,&nbsp;M.D.</FONT><HR NOSHADE><FONT SIZE=2> Richard&nbsp;A.&nbsp;DeWall,&nbsp;M.D.</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="33%" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="17%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
July 31, 2002</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="45%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
/s/ Paul&nbsp;K.&nbsp;Miller</FONT><HR NOSHADE><FONT SIZE=2> Paul&nbsp;K.&nbsp;Miller</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="33%" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
<TD WIDTH="2%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="17%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
July 31, 2002</FONT></TD>
</TR>
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<P ALIGN="CENTER"><FONT SIZE=2>5</FONT></P>

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<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ka2203_exhibit_index"> </A>
<A NAME="toc_ka2203_1"> </A>
<BR></FONT><FONT SIZE=2><B>EXHIBIT INDEX    <BR>  </B></FONT></P>

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<TR VALIGN="BOTTOM">
<TH WIDTH="10%" ALIGN="CENTER"><FONT SIZE=1><B>Exhibit<BR>
Number</B></FONT><HR NOSHADE></TH>
<TH WIDTH="3%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="3%" ALIGN="LEFT"><FONT SIZE=1>&nbsp;</FONT><BR></TH>
<TH WIDTH="3%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="83%" ALIGN="LEFT"><FONT SIZE=1><B>Description<BR> </B></FONT><HR NOSHADE></TH>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="10%"><FONT SIZE=2><BR>
4.1</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="83%"><FONT SIZE=2><BR>
Restated Articles of Incorporation of the Registrant (incorporated by reference to our Registration Statement on Form SB-2 (File No.&nbsp;333-68884) filed August&nbsp;31, 2001).</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="10%"><FONT SIZE=2><BR>
4.2</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="83%"><FONT SIZE=2><BR>
Bylaws of the Registrant (incorporated by reference to our Registration Statement on Form SB-2 (File No.&nbsp;333-68884) filed August&nbsp;31, 2001).</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="10%"><FONT SIZE=2><BR>
4.3</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="83%"><FONT SIZE=2><BR>
Specimen common stock certificate (incorporated by reference to our Registration Statement on Form SB-2 (File No.&nbsp;333-68884) filed August&nbsp;31, 2001).</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="10%"><FONT SIZE=2><BR>
5</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="83%"><FONT SIZE=2><BR>
Opinion of Briggs and Morgan, Professional Association.</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="10%"><FONT SIZE=2><BR>
23.1</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="83%"><FONT SIZE=2><BR>
Consent of Briggs and Morgan, Professional Association (included in Exhibit&nbsp;5).</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="10%"><FONT SIZE=2><BR>
23.2</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="83%"><FONT SIZE=2><BR>
Consent of PricewaterhouseCoopers LLP.</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="10%"><FONT SIZE=2><BR>
24</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="83%"><FONT SIZE=2><BR>
Powers of Attorney (included on Signature Page).</FONT></TD>
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<BR>
<P><br><A NAME="02STP2203_1">QuickLinks</A><br></P><!-- TOC_BEGIN -->
<FONT SIZE=2><A HREF="#toc_de2203_1">REGISTRATION OF ADDITIONAL SHARES</A></FONT><BR>
<!-- TOC_BEGIN -->
<FONT SIZE=2><A HREF="#toc_ja2203_1">PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</A></FONT><BR>
<!-- TOC_BEGIN -->
<FONT SIZE=2><A HREF="#toc_jc2203_1">SIGNATURES</A></FONT><BR>
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<FONT SIZE=2><A HREF="#toc_jd2203_1">POWER OF ATTORNEY</A></FONT><BR>
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<FONT SIZE=2><A HREF="#toc_ka2203_1">EXHIBIT INDEX</A></FONT><BR>
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[{"type": "S-8", "sequence": "1", "filename": "a2085683zs-8.htm", "description": "S-8", "secsgml_size_bytes": 25343}]
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QuickLinks
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As filed with the Securities and Exchange Commission on July 31, 2002
Registration No. 333-
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
MedicalCV, Inc.
(Exact Name of Registrant as Specified in Its Charter)
Minnesota
41-1717208
(State or Other Jurisdiction of
(I.R.S. Employer
Incorporation or Organization)
Identification No.)
9725 South Robert Trail
Inver Grove Heights, Minnesota 55077
(Address, including Zip Code, of Principal Executive Offices)
MEDICALCV, INC. 2001 EQUITY INCENTIVE PLAN
(Full Title of the Plan)
BLAIR P. MOWERY
Copies to:
President and Chief Executive Officer
AVRON L. GORDON, ESQ.
MedicalCV, Inc.
BRETT D. ANDERSON, ESQ.
9725 South Robert Trail
Briggs and Morgan, P.A.
Inver Grove Heights, Minnesota 55077
2400 IDS Center
(651) 452-3000
80 South Eighth Street
(Name, address, including zip code,
Minneapolis, Minnesota 55402
and telephone number, including
(612) 334-8400 (phone)
area code, of Agent for Service)
(612) 334-8650 (fax)
CALCULATION OF REGISTRATION FEE
Title of Each Class of
Securities To Be Registered
Amount To
Be Registered (1)
Proposed
Maximum
Offering Price
Per Share (2)
Proposed Maximum
Aggregate
Offering Price
Amount of
Registration
Fee
MedicalCV, Inc. 2001 Equity Incentive Plan
Options to purchase common stock
274,534
N/A
N/A
N/A
Common stock (par value $0.01 per share)
274,534 shares
$1.125
$308,851
$28.41
(1)
This
registration statement also covers any additional shares of common stock which become issuable under the MedicalCV, Inc. 2001 Equity Incentive Plan by reason of any stock
dividend, stock split, recapitalization or other similar transaction effected without the receipt of consideration which results in an increase in the number of outstanding shares of common stock.
(2)
Estimated
solely for the purpose of calculating the registration fee under Rule 457(h) of the Securities Act and based upon the average of the high and low sale prices for such
stock on July 29, 2002, as reported by The Nasdaq SmallCap Market.
REGISTRATION OF ADDITIONAL SHARES
This Registration Statement is being filed by MedicalCV, Inc. (the "Company") pursuant to General Instruction E to the Form S-8
Registration Statement under the Securities Act of 1933, as amended, to register an additional 274,534 shares of the Company's Common Stock, $0.01 par value (the "Common Stock"), which will be issued
pursuant to the Company's 2001 Equity Incentive Plan (the "Plan"). A total of 500,000 shares of Common stock issuable under the Plan have been previously registered pursuant to the Company's
Form S-8 Registration Statement filed with the SEC on December 18, 2001 (File No. 333-75344), and the information contained therein is hereby incorporated
by reference.
2
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.  Incorporation of Documents by Reference.
The SEC allows us to "incorporate by reference" the information we file with them, which means that we can disclose important information to you by referring you
to documents we file with the SEC. The information incorporated by reference is considered to be part of this registration statement. Information that we file later with the SEC will automatically
update and supersede this information. We incorporate by reference the documents listed below and any future filings we will make with the SEC under Sections 13(a), 13(c), 14 or 15(d) of the Exchange
Act until all of the shares covered by this registration statement have been sold or deregistered:
•
Annual
Report on Form 10-KSB for the fiscal year ended April 30, 2002;
•
Description
of our units, common stock and Class A Warrants contained in our Registration Statement on Form 8-A (File
No. 000-33295) filed on October 31, 2001.
Item 8.  Exhibits.
See "Exhibit Index."
3
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 Inver Grove Heights,
State of Minnesota, on the 31
st
day of July, 2002.
MedicalCV, Inc.
By:
/s/ Blair P. Mowery
Blair P. Mowery
President and Chief Executive Officer
4
POWER OF ATTORNEY
Each person whose signature appears below constitutes and appoints Blair P. Mowery and Jules L. Fisher, each or either of them, such person's true and lawful
attorney-in-fact and agent with full power of substitution and resubstitution for such person and in such person's name, place and stead, in any and all capacities, to sign any
and all amendments (including post-effective amendments) to this registration statement, 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
desirable to be done in and about the premises, as fully to all intents and purposes as such person, hereby ratifying and confirming all that said attorney-in-fact and agent,
or his substitute or 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 date indicated.
Signature
Title
Date
/s/ Blair P. Mowery
Blair P. Mowery
President, Chief Executive Officer and Director (Principal Executive Officer)
July 31, 2002
/s/ Jules L. Fisher
Jules L. Fisher
Chief Financial Officer (Principal Accounting Officer and Principal Financial Officer)
July 31, 2002
/s/ Adel A. Mikhail, Ph.D.
Adel A. Mikhail, Ph.D.
Chairman of the Board
July 31, 2002
/s/ Ronald M. Bosrock
Ronald M. Bosrock
Director
July 31, 2002
/s/ Salvador Mercé Cervelló
Salvador Mercé Cervelló
Director
July 31, 2002
/s/ Norman Dann
Norman Dann
Director
July 31, 2002
/s/ Richard A. DeWall, M.D.
Richard A. DeWall, M.D.
Director
July 31, 2002
/s/ Paul K. Miller
Paul K. Miller
Director
July 31, 2002
5
EXHIBIT INDEX
Exhibit
Number
Description
4.1
Restated Articles of Incorporation of the Registrant (incorporated by reference to our Registration Statement on Form SB-2 (File No. 333-68884) filed August 31, 2001).
4.2
Bylaws of the Registrant (incorporated by reference to our Registration Statement on Form SB-2 (File No. 333-68884) filed August 31, 2001).
4.3
Specimen common stock certificate (incorporated by reference to our Registration Statement on Form SB-2 (File No. 333-68884) filed August 31, 2001).
5
Opinion of Briggs and Morgan, Professional Association.
23.1
Consent of Briggs and Morgan, Professional Association (included in Exhibit 5).
23.2
Consent of PricewaterhouseCoopers LLP.
24
Powers of Attorney (included on Signature Page).
QuickLinks
REGISTRATION OF ADDITIONAL SHARES
PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
SIGNATURES
POWER OF ATTORNEY
EXHIBIT INDEX