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<TITLE>FORM S-8</TITLE>
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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=4>
UNITED STATES <BR>
SECURITIES AND EXCHANGE COMMISSION </FONT><BR>
<FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Washington, D.C. 20549 </FONT></H1>

<P ALIGN=CENTER>_________________ </P>

<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=4>
FORM S-8 </FONT><BR>
<FONT FACE="Times New Roman, Times, Serif" SIZE=2>
REGISTRATION STATEMENT <BR>
UNDER <BR>
THE SECURITIES ACT OF 1933 </FONT></H1>

<P ALIGN=CENTER>_________________ </P>

<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=4><B>
MGP INGREDIENTS, INC. </B></FONT><BR>
<FONT FACE="Times New Roman, Times, Serif" SIZE=2>
(Exact name of registrant as specified in its charter) </FONT></P>

<P ALIGN=CENTER>_________________ </P>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="TOP">
<TD WIDTH="15%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp;</FONT></TD>
<TD WIDTH="20%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>
Kansas</B></FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp;</FONT></TD>
<TD WIDTH="25%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>
48-0531200</B></FONT></TD>
<TD WIDTH="10%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp;</FONT></TD></TR>
<TR VALIGN="TOP">
<TD WIDTH="15%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp;</FONT></TD>
<TD WIDTH="20%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
(State of Incorporation)</FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp;</FONT></TD>
<TD WIDTH="25%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
(I.R.S. Employer Identification No.)</FONT></TD>
<TD WIDTH="10%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp;</FONT></TD></TR>
</TABLE><BR>

<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>
MGP INGREDIENTS, INC. <BR>
STOCK INCENTIVE PLAN OF 2004 <BR></B>
(Full Title of Plan) </FONT></P>

<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>
1300 Main Street <BR>
P. O. Box 130 <BR>
Atchison, Kansas 66002 <BR>
(913)&nbsp;367-1480 <BR></B>
(Address, including zip code, and telephone number, including <BR>
area code, of registrant&#146;s principal executive offices) </FONT></P>

<P ALIGN=CENTER>_________________ </P>

<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>
Carl W. Struby <BR>
Lathrop &amp; Gage L.C. <BR>
Suite 2800 <BR>
2345 Grand Boulevard <BR>
Kansas City, Missouri 64108 <BR>
(816)&nbsp;292-2000 <BR></B>
(Name, address, including zip code, and telephone number, including area code, of agent for
service) </FONT></P>

<P ALIGN=CENTER>_________________ </P>

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<TR VALIGN="TOP" ALIGN="CENTER">
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
CALCULATION OF REGISTRATION FEE</FONT></TD></TR>
</TABLE>

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<TR VALIGN="TOP" ALIGN="CENTER">
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>
Title of Each<BR>
Class of Securities<BR>
To Be Registered</B></FONT></TD>
<TD WIDTH="15%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>
Amount To Be<BR>
Registered<SUP>(1)</SUP><BR>
&nbsp;&nbsp;</B></FONT></TD>
<TD WIDTH="20%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>
Proposed Maximum<BR>
Offering Price<SUP>(2)</SUP><BR>
Per Share</B></FONT></TD>
<TD WIDTH="20%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>
Proposed Maximum<BR>
Aggregate Offering<SUP>(2)</SUP><BR>
Price</B></FONT></TD>
<TD WIDTH="15%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>
Amount of<BR>
Registration Fee<BR>
&nbsp;&nbsp;</B></FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
Common Stock no par value</FONT></TD>
<TD WIDTH="15%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
980,000</FONT></TD>
<TD WIDTH="20%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
$8.78</FONT></TD>
<TD WIDTH="20%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
$8,604,400</FONT></TD>
<TD WIDTH="15%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
$1,090</FONT></TD></TR>
</TABLE><BR>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD ALIGN=LEFT WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
(1) </FONT></TD>
<TD WIDTH="95%"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Plus any additional amount that may result from plan adjustments to prevent
dilution resulting from stock dividends, stock splits or similar transactions. </FONT></TD>
</TR>

<TR VALIGN=TOP>
<TD ALIGN=LEFT WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
(2) </FONT></TD>
<TD WIDTH=95%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Pursuant to Rule 457(c) and (h) under the Act, the proposed maximum offering
price per share and the proposed maximum aggregate offering price are estimated
solely for purposes of calculating the registration fee, and are based upon the
average of the high and low prices of the Common Stock of the Company as
reported by NASDAQ on October 13, 2004. </FONT></P></TD>
</TR>
</TABLE>
<BR>


<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=3>
1</FONT></P>
<HR SIZE=5 COLOR=GRAY NOSHADE>


<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
PART II <BR>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT </FONT></H1>

<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Item 3. Incorporation of Documents by Reference. </FONT></H1>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The following documents filed by the Company with the Securities and Exchange Commission are
incorporated herein by reference and made a part of this Registration Statement: </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
1.&nbsp;&nbsp;The Company&#146;s Annual Report on Form 10-K for the fiscal year ended June 30,
2004; </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
2.&nbsp;&nbsp;All other reports filed by the Company under Sections&nbsp;13(a) or 15(d) of the
Securities Exchange Act of 1934 since June 30, 2004; and </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
3.&nbsp;&nbsp;The description of the Company&#146;s Common Stock contained in the
Company&#146;s Registration Statement on Form&nbsp;8-A (File No. 000-17196)
filed September 23, 1988, including any amendment or report filed for the
purpose of updating such description. </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
In addition, all documents subsequently filed by the Company pursuant to Sections&nbsp;13(a),
13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended, 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 into this Registration Statement and to be a part hereof from
the date of filing of these documents. </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Any statement contained herein or in a document all or a portion of which is incorporated or
deemed to be incorporated by reference herein shall be deemed to be modified or superseded
for purposes of this Registration Statement to the extent that a statement contained
herein or in any other subsequently filed document which also is 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 amended, to
constitute a part of this Registration Statement. </FONT></P>

<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Item 4. Description of Securities. </FONT></H1>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Not applicable.</FONT></P>

<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Item 5. Interests of Named Experts and Counsel. </FONT></H1>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Not applicable.</FONT></P>

<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Item 6. Indemnification of Directors and Officers. </FONT></H1>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Section&nbsp;17-6002 (a)(8) of the Kansas General Corporation Code provides that a certificate of incorporation
may contain a provision eliminating or limiting the personal liability of a director to
the corporation or its stockholders for monetary damages for breach of fiduciary duty as a
director, provided that such provision shall not eliminate or limit the liability of a
director (i)&nbsp;for any breach of the director&#146;s duty of loyalty to the corporation
or its stockholders; (ii)&nbsp;for acts or omissions not in good faith or which involve
intentional misconduct or a knowing violation of law; (iii)&nbsp;under
Section&nbsp;17-6424 of the Kansas General Corporation Code (relating to liability for
unauthorized acquisitions or redemptions of, or dividends on, capital stock); or
(iv)&nbsp;for any transaction from which the director derived an improper personal
benefit. The Company&#146;s restated and amended certificate of incorporation contains the
provisions permitted by Section&nbsp;17-6002 (a)(8) of the Kansas General Corporation
Code. The effect of these provisions is to eliminate the Company&#146;s and its
stockholders&#146; rights (through stockholders&#146; derivative suits on behalf of the
Company) to recover monetary damages against a director for breach of the fiduciary duty
of care as a director except in the situations described in clauses (i)&nbsp;through
(iv)&nbsp;above. The limitations described above, however, do not affect the ability of
the Company or its stockholders to seek non-monetary based remedies, such as an injunction
or rescission, against a director for breach of his fiduciary duty nor would such
limitations limit liability under the federal securities laws. </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Under Section&nbsp;17-6303 of the Kansas General Corporation Code, a corporation has the power
under specified circumstances to indemnify its directors, officers, employees and agents
in connection with actions, suits or proceedings brought against them by a third party or
in the right of the corporation, by reason of the fact that they were or are such
directors, officers, employees or agents, against expenses, judgments and other amounts
incurred in any such action, suit or proceeding. </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Bylaws of the Company provide that each person who is or was or had agreed to become a
director or officer of the Company, or each such person who is or was serving or who had
agreed to serve at the request of the Company as a director or officer </FONT></P>


<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=3>
2</FONT></P>
<HR SIZE=5 COLOR=GRAY NOSHADE>


<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
of another corporation, partnership, joint venture, trust or other enterprise (including the heirs,
executors, administrators or estate of such person), will be indemnified by the Company,
to the fullest extent permitted from time to time by the Kansas General Corporation Code
as the same exists or may hereafter be amended (but, if permitted by applicable law, in
the case of any such amendment, only to the extent that such amendment permits the Company
to provide broader indemnification rights than said law permitted the Company to provide
prior to such amendment). The Company may, by action of the Company Board, provide
indemnification to employees and agents of the Company, and to persons serving as
employees or agents of another corporation, partnership, joint venture, trust or other
enterprise, at the request of the Company, with the same scope and effect as the foregoing
indemnification of directors and officers. The Company may be required to indemnify any
person seeking indemnification in connection with a proceeding (or part thereof) initiated
by such person only if such proceeding (or part thereof) was authorized by the Company
Board or is a proceeding to enforce such person&#146;s claim to indemnification pursuant
to the rights granted by the Bylaws or otherwise by the Company. The right to
indemnification includes the right to be paid by the Company the expenses incurred in
defending any such proceeding in advance of its final disposition, provided that the
payment of such expenses in advance of the final disposition of a proceeding shall be made
only upon delivery to the Company of an undertaking to repay all amounts so advanced if it
shall ultimately be determined that such director or officer is not entitled to be
indemnified. In addition, the Company may enter into one or more agreements with any
person providing for indemnification greater or different from that provided in the
Bylaws. </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Pursuant to the Bylaws, if a claim for indemnification is not paid in full by the Company within
ninety days after a written claim pursuant to the preceding paragraph has been received by
the Company, the claimant may at any time thereafter bring suit against the Company to
recover the unpaid amount of the claim and, if successful in whole or in part, the
claimant will be entitled to be paid also the expense of prosecuting such claim. The
Bylaws provide that it will be a defense to any such action (other than an action brought
to enforce a claim for expenses incurred in defending any proceeding in advance of its
final disposition where the required undertaking, if any is required, has been tendered to
the Company) that the claimant has not met the standard of conduct which makes it
permissible under the Kansas General Corporation Code for the Company to indemnify the
claimant for the amount claimed, but the burden of proving such defense will be on the
Company. Neither the failure of the Company (including the directors, independent legal
counsel or stockholders) to have made a determination prior to the commencement of such
action that indemnification of the claimant is proper in the circumstances because he or
she has met the applicable standard of conduct set forth in the Kansas General Corporation
Code, nor an actual determination by the Company (including the directors, independent
legal counsel or stockholders) that the claimant has not met such applicable standard of
conduct, will be a defense to the action or create a presumption that the claimant has not
met the applicable standard of conduct. </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Bylaws provide that the right to indemnification and the payment of expenses incurred in
defending a proceeding in advance of its final disposition conferred in the Bylaws will
not be exclusive of any other right which any person may have or may in the future acquire
under any statute, provision of the Articles of Incorporation, the Bylaws, agreement, vote
of stockholders or disinterested directors or otherwise. The Bylaws permit the Company to
maintain insurance, at its expense, to protect itself and any director, officer, employee
or agent of the Company or another corporation, partnership, joint venture, trust or other
enterprise against any expense, liability or loss, whether or not the Company would have
the power to indemnify such person against such expense, liability or loss under the
Kansas General Corporation Code. </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Section 13 (e) of the Stock Incentive Plan of 2004 provides members of the Committee and any
officer or employee of the Company or a subsidiary acting at the direction or on behalf of
the Committee shall not be personally liable for any action or determination taken or made
in good faith with respect to the Plan, and shall, to the extent permitted by law, be
fully indemnified, held harmless and protected by the Company with respect to any such
action or determination. Accordingly, members of the Committee and officers acting at
their direction or on their behalf are entitled to indemnification and reimbursement as
directors pursuant to the Company&#146;s bylaws or any agreement between the Company and
its directors providing for indemnification. </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Company currently has directors and officers&#146; liability insurance that insures
directors and officers of the Company with respect to claims made for alleged
&#147;wrongful acts&#148; in their roles as directors or officers of the Company and its
subsidiaries. The insurance also insures the Company for claims against the Company&#146;s
directors or officers in situations in which the Company has an obligation to indemnify
its directors and officers. </FONT></P>

<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Item 7. Exemption from Registration Claimed. </FONT></H1>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Not applicable. </FONT></P>


<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=3>
3</FONT></P>
<HR SIZE=5 COLOR=GRAY NOSHADE>


<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Item 8. Exhibits. </FONT></H1>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=8>
<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
4.1 </FONT></TD>
<TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Articles of Incorporation of the Company, as amended (incorporated by reference to
Exhibit 3 of the Company's Report on Form 10-Q for the quarter ended September 30,
2002 (File No. 0-17196)).
</FONT></TD></TR>

<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
4.2 </FONT></TD>
<TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Bylaws of the Company (Incorporated by reference to Exhibit 3.2 of the Company&#146;s
Annual Report on Form 10-K for the fiscal year ended June 30, 1989))
</FONT></TD></TR>

<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
*4.3 </FONT></TD>
<TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Stock Incentive Plan of 2004
</FONT></TD></TR>

<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
*5 </FONT></TD>
<TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Opinion of Counsel as to legality of the obligations being registered hereby.
</FONT></TD></TR>

<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
*23.1 </FONT></TD>
<TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Consent of BKD LLP
</FONT></TD></TR>

<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
*23.2 </FONT></TD>
<TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Consent of Counsel (included in the opinion filed as Exhibit 5 to this
Registration Statement).
</FONT></TD></TR>

<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
*24 </FONT></TD>
<TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Powers of Attorney executed by officers and directors of the Company who have
signed the Registration Statement.
</FONT></TD></TR>
</TABLE>

<BR>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;_________________ <BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*Filed herewith</FONT></P>

<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Item 9. Undertakings. </FONT></H1>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company hereby undertakes: </FONT></P>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD ALIGN=RIGHT WIDTH=10%>&nbsp;&nbsp;</TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
To file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration Statement: </FONT></TD></TR>
</TABLE>
<BR>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD ALIGN=RIGHT WIDTH=10%>&nbsp;&nbsp;</TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(i)&nbsp;&nbsp;&nbsp;&nbsp;to include any prospectus required by Section 10(a)(3)
of the Securities Act of 1933; </FONT></TD></TR>
</TABLE>
<BR>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD ALIGN=RIGHT WIDTH=10%>&nbsp;&nbsp;</TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(ii)&nbsp;&nbsp;&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; </FONT></TD></TR>
</TABLE>
<BR>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD ALIGN=RIGHT WIDTH=10%>&nbsp;&nbsp;</TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(iii)&nbsp;&nbsp;&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
such information in the Registration Statement. </FONT></TD></TR>
</TABLE>
<BR>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<I>Provided, however,</I> 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 with or furnished to Commission by the Company pursuant to Section
13 or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by
reference in this Registration Statement; </FONT></TD></TR>
</TABLE>
<BR>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD ALIGN=RIGHT WIDTH=10%>&nbsp;&nbsp;</TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
(2)&nbsp;&nbsp;&nbsp;&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 securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial <I>bona fide</I>
offering thereof. </FONT></TD></TR>
</TABLE>
<BR>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD ALIGN=RIGHT WIDTH=10%>&nbsp;&nbsp;</TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
(3)&nbsp;&nbsp;&nbsp;&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></TD></TR>
</TABLE>
<BR>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The undersigned Company hereby undertakes that, for purposes of determining any
liability under the Securities Act of 1933, each filing of the Company&#146;s
annual report pursuant to Section 13(a) or Section 15(d) of the Securities
Exchange Act of 1934 (and where applicable, each filing of an employee benefit
plan&#146;s annual report pursuant to Section 15(d) of the Securities Exchange
Act of 1934) that is incorporated by reference in this Registration Statement
shall be deemed to be a new Registration Statement relating to the securities
offered therein, and the offering of such securities at that time shall be
deemed to be the initial bona fide offering thereof. </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Insofar as indemnification for liabilities arising under the Securities Act of
1933 may be permitted to directors, officers, and controlling persons of the
Company pursuant to the foregoing provisions, or otherwise, the Company has been
advised that in the opinion of the Securities and Exchange Commission such
indemnification is against public policy as expressed in the Act and is,
therefore, unenforceable. In the event that a claim for indemnification (other
than the payment by the Company of expenses</FONT></P>


<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=3>
4</FONT></P>
<HR SIZE=5 COLOR=GRAY NOSHADE>


<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
incurred or paid by a director,
officer or controlling person of the Company 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, the
Company 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 such indemnification by it is against public policy as
expressed in the Act and will be governed by the final adjudication of such
issue. </FONT></P>

<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
SIGNATURES </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Pursuant to the requirements of the Securities Act of 1933, the Company 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 Atchison, Kansas, on the 20th day of October,
2004. </FONT></P>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="TOP">
<TD WIDTH="50%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp;</FONT></TD>
<TD WIDTH="50%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>
MGP INGREDIENTS, INC.</B></FONT></TD></TR>
</TABLE><BR>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="TOP">
<TD WIDTH="50%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp;</FONT></TD>
<TD WIDTH="5%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
By:</FONT></TD>
<TD WIDTH="45%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
/s/ Laidacker M. Seaberg<BR>
Name: Laidacker M. Seaberg<BR>
Title: President</FONT></TD></TR>
</TABLE>
<BR><BR><BR><BR>

<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=3>
5</FONT></P>
<HR SIZE=5 COLOR=GRAY NOSHADE>

<P><FONT FACE="Times New Roman, Times, Serif" 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 by the following persons in the capacities and on the dates
indicated: </FONT></P>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">

<U><B>Name</B></U> </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
<U><B>Title</B></U> </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
<U><B>Date</B></U> </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
/s/ Laidacker M. Seaberg* </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
President (Principal </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
October 20, 2004 </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
Laidacker M. Seaberg </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
Executive Officer) and Director </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
/s/ Brian Cahill* </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
Vice President and Treasurer </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
October 20, 2004 </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
Brian Cahill </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
(Principal Financial and </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
Accounting Officer) </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
/s/ Michael Braude* </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
Director </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
October 20, 2004 </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
Michael Braude </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
/s/ John E. Byom* </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
Director </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
October 20, 2004 </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
John E. Byom </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
/s/ Cloud L. Cray, Jr.* </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
Director </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
October 20, 2004 </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
Cloud L. Cray, Jr. </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
/s/ Michael R. Haverty* </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
Director </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
October 20, 2004 </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
Michael R. Haverty </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
/s/ Linda E. Miller* </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
Director </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
October 20, 2004 </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
Linda E. Miller </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
/s/ Randy M. Schrick* </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
Director </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
October 20, 2004 </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
Randy M. Schrick </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
/s/ Daryl R. Schaller* </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
Director </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
October 20, 2004 </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
Daryl R. Schaller </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
/s/ John R. Spiers* </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
Director </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
October 20, 2004 </FONT></TD></TR>

<TR VALIGN="TOP">
<TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
John R. Spiers </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
&nbsp;&nbsp; </FONT></TD></TR>
</TABLE>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Brian Cahill, by signing his name hereto, does hereby sign this Registration Statement
on behalf of each of the above referenced directors and officers pursuant to powers
of attorney executed by each of such persons and filed herewith as Exhibit 24. </FONT></P>

<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
*By <BR>
/s/ Brian Cahill*<BR>
Brian Cahill<BR>
Attorney-in-Fact</FONT></P>


<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=3>
6</FONT></P>
<HR SIZE=5 COLOR=GRAY NOSHADE>


<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
EXHIBIT LIST </FONT></P>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
4.1 </FONT></TD>
<TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Articles of Incorporation of the Company, as amended (incorporated by reference to Exhibit
3 of the Company&#146;s Report on Form 10-Q for the quarter ended September 30, 2002 (File
No. 0-17196)) </FONT></TD></TR></TABLE>
<BR>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
4.2 </FONT></TD>
<TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Bylaws of the Company (Incorporated by reference to Exhibit 3.2 of the Company&#146;s
Annual Report on Form 10-K for the fiscal year ended June 30, 1989)) </FONT></TD>
</TR></TABLE>
<BR>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
*4.3 </FONT></TD>
<TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Stock Incentive Plan of 2004</FONT></TD></TR></TABLE>
<BR>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
*5 </FONT></TD>
<TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Opinion of Counsel as to legality of the obligations being registered hereby
</FONT></TD></TR></TABLE>
<BR>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
*23.1 </FONT></TD>
<TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Consent of BKD LLP</FONT></TD></TR></TABLE>
<BR>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
*23.2 </FONT></TD>
<TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Consent of Counsel (included in the opinion filed as Exhibit 5 to this Registration Statement)
</FONT></TD></TR></TABLE>
<BR>

<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp; </FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
*24 </FONT></TD>
<TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Powers of Attorney executed by officers and directors of the Company who have signed the Registration
Statement</FONT></TD></TR></TABLE>
<BR>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;_________________ <BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*Filed herewith</FONT></P>
<BR><BR><BR><BR><BR><BR>
<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=3>
7</FONT></P>
</BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "forms8.htm", "secsgml_size_bytes": 43237}]
{"company-data": {"conformed-name": "MGP INGREDIENTS INC", "cik": "0000835011", "assigned-sic": "2040", "irs-number": "480531200", "state-of-incorporation": "KS", "fiscal-year-end": "0630"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-119860", "film-number": "041088018"}, "business-address": {"street1": "1300 MAIN ST", "city": "ATCHISON", "state": "KS", "zip": "66002", "phone": "9133671480"}, "mail-address": {"street1": "1300 MAIN STREET", "city": "ATCHISON", "state": "KS", "zip": "66002"}, "former-company": {"former-conformed-name": "MIDWEST GRAIN PRODUCTS INC", "date-changed": "19920703"}}
FORM S-8
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
_________________
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
_________________
MGP INGREDIENTS, INC.
(Exact name of registrant as specified in its charter)
_________________
Kansas
48-0531200
(State of Incorporation)
(I.R.S. Employer Identification No.)
MGP INGREDIENTS, INC.
STOCK INCENTIVE PLAN OF 2004
(Full Title of Plan)
1300 Main Street
P. O. Box 130
Atchison, Kansas 66002
(913) 367-1480
(Address, including zip code, and telephone number, including
area code, of registrant's principal executive offices)
_________________
Carl W. Struby
Lathrop & Gage L.C.
Suite 2800
2345 Grand Boulevard
Kansas City, Missouri 64108
(816) 292-2000
(Name, address, including zip code, and telephone number, including area code, of agent for
service)
_________________
CALCULATION OF REGISTRATION FEE
Title of Each
Class of Securities
To Be Registered
Amount To Be
Registered
(1)
Proposed Maximum
Offering Price
(2)
Per Share
Proposed Maximum
Aggregate Offering
(2)
Price
Amount of
Registration Fee
Common Stock no par value
980,000
$8.78
$8,604,400
$1,090
(1)
Plus any additional amount that may result from plan adjustments to prevent
dilution resulting from stock dividends, stock splits or similar transactions.
(2)
Pursuant to Rule 457(c) and (h) under the Act, the proposed maximum offering
price per share and the proposed maximum aggregate offering price are estimated
solely for purposes of calculating the registration fee, and are based upon the
average of the high and low prices of the Common Stock of the Company as
reported by NASDAQ on October 13, 2004.
1
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
The following documents filed by the Company with the Securities and Exchange Commission are
incorporated herein by reference and made a part of this Registration Statement:
1.  The Company's Annual Report on Form 10-K for the fiscal year ended June 30,
2004;
2.  All other reports filed by the Company under Sections 13(a) or 15(d) of the
Securities Exchange Act of 1934 since June 30, 2004; and
3.  The description of the Company's Common Stock contained in the
Company's Registration Statement on Form 8-A (File No. 000-17196)
filed September 23, 1988, including any amendment or report filed for the
purpose of updating such description.
In addition, 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, as amended, 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 into this Registration Statement and to be a part hereof from
the date of filing of these documents.
Any statement contained herein or in a document all or a portion of which is incorporated or
deemed to be incorporated by reference herein shall be deemed to be modified or superseded
for purposes of this Registration Statement to the extent that a statement contained
herein or in any other subsequently filed document which also is 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 amended, 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.
Section 17-6002 (a)(8) of the Kansas General Corporation Code provides that a certificate of incorporation
may contain a provision eliminating or limiting the personal liability of a director to
the corporation or its stockholders for monetary damages for breach of fiduciary duty as a
director, provided that such provision shall not eliminate or limit the liability of a
director (i) for any breach of the director's duty of loyalty to the corporation
or its stockholders; (ii) for acts or omissions not in good faith or which involve
intentional misconduct or a knowing violation of law; (iii) under
Section 17-6424 of the Kansas General Corporation Code (relating to liability for
unauthorized acquisitions or redemptions of, or dividends on, capital stock); or
(iv) for any transaction from which the director derived an improper personal
benefit. The Company's restated and amended certificate of incorporation contains the
provisions permitted by Section 17-6002 (a)(8) of the Kansas General Corporation
Code. The effect of these provisions is to eliminate the Company's and its
stockholders' rights (through stockholders' derivative suits on behalf of the
Company) to recover monetary damages against a director for breach of the fiduciary duty
of care as a director except in the situations described in clauses (i) through
(iv) above. The limitations described above, however, do not affect the ability of
the Company or its stockholders to seek non-monetary based remedies, such as an injunction
or rescission, against a director for breach of his fiduciary duty nor would such
limitations limit liability under the federal securities laws.
Under Section 17-6303 of the Kansas General Corporation Code, a corporation has the power
under specified circumstances to indemnify its directors, officers, employees and agents
in connection with actions, suits or proceedings brought against them by a third party or
in the right of the corporation, by reason of the fact that they were or are such
directors, officers, employees or agents, against expenses, judgments and other amounts
incurred in any such action, suit or proceeding.
The Bylaws of the Company provide that each person who is or was or had agreed to become a
director or officer of the Company, or each such person who is or was serving or who had
agreed to serve at the request of the Company as a director or officer
2
of another corporation, partnership, joint venture, trust or other enterprise (including the heirs,
executors, administrators or estate of such person), will be indemnified by the Company,
to the fullest extent permitted from time to time by the Kansas General Corporation Code
as the same exists or may hereafter be amended (but, if permitted by applicable law, in
the case of any such amendment, only to the extent that such amendment permits the Company
to provide broader indemnification rights than said law permitted the Company to provide
prior to such amendment). The Company may, by action of the Company Board, provide
indemnification to employees and agents of the Company, and to persons serving as
employees or agents of another corporation, partnership, joint venture, trust or other
enterprise, at the request of the Company, with the same scope and effect as the foregoing
indemnification of directors and officers. The Company may be required to indemnify any
person seeking indemnification in connection with a proceeding (or part thereof) initiated
by such person only if such proceeding (or part thereof) was authorized by the Company
Board or is a proceeding to enforce such person's claim to indemnification pursuant
to the rights granted by the Bylaws or otherwise by the Company. The right to
indemnification includes the right to be paid by the Company the expenses incurred in
defending any such proceeding in advance of its final disposition, provided that the
payment of such expenses in advance of the final disposition of a proceeding shall be made
only upon delivery to the Company of an undertaking to repay all amounts so advanced if it
shall ultimately be determined that such director or officer is not entitled to be
indemnified. In addition, the Company may enter into one or more agreements with any
person providing for indemnification greater or different from that provided in the
Bylaws.
Pursuant to the Bylaws, if a claim for indemnification is not paid in full by the Company within
ninety days after a written claim pursuant to the preceding paragraph has been received by
the Company, the claimant may at any time thereafter bring suit against the Company to
recover the unpaid amount of the claim and, if successful in whole or in part, the
claimant will be entitled to be paid also the expense of prosecuting such claim. The
Bylaws provide that it will be a defense to any such action (other than an action brought
to enforce a claim for expenses incurred in defending any proceeding in advance of its
final disposition where the required undertaking, if any is required, has been tendered to
the Company) that the claimant has not met the standard of conduct which makes it
permissible under the Kansas General Corporation Code for the Company to indemnify the
claimant for the amount claimed, but the burden of proving such defense will be on the
Company. Neither the failure of the Company (including the directors, independent legal
counsel or stockholders) to have made a determination prior to the commencement of such
action that indemnification of the claimant is proper in the circumstances because he or
she has met the applicable standard of conduct set forth in the Kansas General Corporation
Code, nor an actual determination by the Company (including the directors, independent
legal counsel or stockholders) that the claimant has not met such applicable standard of
conduct, will be a defense to the action or create a presumption that the claimant has not
met the applicable standard of conduct.
The Bylaws provide that the right to indemnification and the payment of expenses incurred in
defending a proceeding in advance of its final disposition conferred in the Bylaws will
not be exclusive of any other right which any person may have or may in the future acquire
under any statute, provision of the Articles of Incorporation, the Bylaws, agreement, vote
of stockholders or disinterested directors or otherwise. The Bylaws permit the Company to
maintain insurance, at its expense, to protect itself and any director, officer, employee
or agent of the Company or another corporation, partnership, joint venture, trust or other
enterprise against any expense, liability or loss, whether or not the Company would have
the power to indemnify such person against such expense, liability or loss under the
Kansas General Corporation Code.
Section 13 (e) of the Stock Incentive Plan of 2004 provides members of the Committee and any
officer or employee of the Company or a subsidiary acting at the direction or on behalf of
the Committee shall not be personally liable for any action or determination taken or made
in good faith with respect to the Plan, and shall, to the extent permitted by law, be
fully indemnified, held harmless and protected by the Company with respect to any such
action or determination. Accordingly, members of the Committee and officers acting at
their direction or on their behalf are entitled to indemnification and reimbursement as
directors pursuant to the Company's bylaws or any agreement between the Company and
its directors providing for indemnification.
The Company currently has directors and officers' liability insurance that insures
directors and officers of the Company with respect to claims made for alleged
"wrongful acts" in their roles as directors or officers of the Company and its
subsidiaries. The insurance also insures the Company for claims against the Company's
directors or officers in situations in which the Company has an obligation to indemnify
its directors and officers.
Item 7. Exemption from Registration Claimed.
Not applicable.
3
Item 8. Exhibits.
4.1
Articles of Incorporation of the Company, as amended (incorporated by reference to
Exhibit 3 of the Company's Report on Form 10-Q for the quarter ended September 30,
2002 (File No. 0-17196)).
4.2
Bylaws of the Company (Incorporated by reference to Exhibit 3.2 of the Company's
Annual Report on Form 10-K for the fiscal year ended June 30, 1989))
*4.3
Stock Incentive Plan of 2004
*5
Opinion of Counsel as to legality of the obligations being registered hereby.
*23.1
Consent of BKD LLP
*23.2
Consent of Counsel (included in the opinion filed as Exhibit 5 to this
Registration Statement).
*24
Powers of Attorney executed by officers and directors of the Company who have
signed the Registration Statement.
_________________
*Filed herewith
Item 9. Undertakings.
(a)     The Company 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;
(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 with or furnished to Commission by the Company pursuant to Section
13 or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by
reference in this 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 such
securities at that time shall be deemed to be the initial
bona fide
offering thereof.
(3)     
To remove from registration by means of a post-effective amendment any of the
securities being registered which remain unsold at the termination of the
offering.
(b)     
The undersigned Company hereby undertakes that, for purposes of determining any
liability under the Securities Act of 1933, each filing of the Company's
annual report pursuant to Section 13(a) or Section 15(d) of the Securities
Exchange Act of 1934 (and where applicable, each filing of an employee benefit
plan's annual report pursuant to Section 15(d) of the Securities Exchange
Act of 1934) that is incorporated by reference in this 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 of
1933 may be permitted to directors, officers, and controlling persons of the
Company pursuant to the foregoing provisions, or otherwise, the Company has been
advised that in the opinion of the Securities and Exchange Commission such
indemnification is against public policy as expressed in the Act and is,
therefore, unenforceable. In the event that a claim for indemnification (other
than the payment by the Company of expenses
4
incurred or paid by a director,
officer or controlling person of the Company 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, the
Company 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 such indemnification by it is against public policy as
expressed in the Act and will be governed by the final adjudication of such
issue.
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Company 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 Atchison, Kansas, on the 20th day of October,
2004.
MGP INGREDIENTS, INC.
By:
/s/ Laidacker M. Seaberg
Name: Laidacker M. Seaberg
Title: President
5
Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement
has been signed below by the following persons in the capacities and on the dates
indicated:
Name
Title
Date
/s/ Laidacker M. Seaberg*
President (Principal
October 20, 2004
Laidacker M. Seaberg
Executive Officer) and Director
/s/ Brian Cahill*
Vice President and Treasurer
October 20, 2004
Brian Cahill
(Principal Financial and
Accounting Officer)
/s/ Michael Braude*
Director
October 20, 2004
Michael Braude
/s/ John E. Byom*
Director
October 20, 2004
John E. Byom
/s/ Cloud L. Cray, Jr.*
Director
October 20, 2004
Cloud L. Cray, Jr.
/s/ Michael R. Haverty*
Director
October 20, 2004
Michael R. Haverty
/s/ Linda E. Miller*
Director
October 20, 2004
Linda E. Miller
/s/ Randy M. Schrick*
Director
October 20, 2004
Randy M. Schrick
/s/ Daryl R. Schaller*
Director
October 20, 2004
Daryl R. Schaller
/s/ John R. Spiers*
Director
October 20, 2004
John R. Spiers
Brian Cahill, by signing his name hereto, does hereby sign this Registration Statement
on behalf of each of the above referenced directors and officers pursuant to powers
of attorney executed by each of such persons and filed herewith as Exhibit 24.
*By
/s/ Brian Cahill*
Brian Cahill
Attorney-in-Fact
6
EXHIBIT LIST
4.1
Articles of Incorporation of the Company, as amended (incorporated by reference to Exhibit
3 of the Company's Report on Form 10-Q for the quarter ended September 30, 2002 (File
No. 0-17196))
4.2
Bylaws of the Company (Incorporated by reference to Exhibit 3.2 of the Company's
Annual Report on Form 10-K for the fiscal year ended June 30, 1989))
*4.3
Stock Incentive Plan of 2004
*5
Opinion of Counsel as to legality of the obligations being registered hereby
*23.1
Consent of BKD LLP
*23.2
Consent of Counsel (included in the opinion filed as Exhibit 5 to this Registration Statement)
*24
Powers of Attorney executed by officers and directors of the Company who have signed the Registration
Statement
_________________
*Filed herewith
7