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 <p style="font-weight:bold;margin:0pt 0pt .0001pt;text-align:center;"><a name="scotch"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">As filed with the Securities and Exchange Commission on August 10, 2007</font></b></a></p> <div style="border:none;border-bottom:double windowtext 6.0pt;padding:0pt 0pt 0pt 0pt;"> <p align="right" style="border:none;margin:0pt 0pt 12.0pt;padding:0pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></b></p> </div>

<p style="font-weight:bold;margin:3.0pt 0pt 6.0pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;">SECURITIES
AND EXCHANGE COMMISSION<br>
</font></b><font size="2" style="font-size:10.0pt;">WASHINGTON, D.C.
20549</font></p>

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<p style="font-weight:bold;margin:3.0pt 0pt 6.0pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;">FORM
S-8<br>
</font></b><font size="3" style="font-size:12.0pt;">REGISTRATION
STATEMENT<br>
UNDER<br>
THE SECURITIES ACT OF 1933</font></p>

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<p align="center" style="font-size:10.0pt;margin:3.0pt 0pt 12.0pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">First Consulting Group, Inc.<br>
</font></b>(Exact Name of Registrant as Specified in Its Charter)</p>

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  <p align="center" style="font-size:10.0pt;margin:0pt 0pt .0001pt;text-align:center;"><!-- SET mrlNoTableShading --><b>Delaware </b><br>
  (State or Other Jurisdiction <br>
  of Incorporation or Organization)</p>
  </td>
  <td width="1%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:1.98%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:49.38%;">
  <p align="center" style="font-size:10.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">95-3539020</font></b>
  <br>
  (I.R.S. Employer <br>
  Identification Number)</p>
  </td>
 </tr>
</table>

<p style="line-height:1.0pt;margin:0pt 0pt 6.0pt;"><font size="1" face="Times New Roman">&nbsp;</font></p>

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<p align="center" style="font-size:10.0pt;margin:0pt 0pt 6.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">111 W.
Ocean Boulevard, 4</font></b><b><font size="1" style="font-size:6.5pt;font-weight:bold;position:relative;top:-3.0pt;">th</font>&#160;Floor<br>
Long Beach, California 90802</b><br>
(Address of Principal Executive Offices including Zip Code)</p>

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<p style="font-weight:bold;margin:0pt 0pt 6.0pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;">FIRST CONSULTING
GROUP, INC.<br>
2007 EQUITY INCENTIVE PLAN</font></b><font size="2" style="font-size:10.0pt;"><br>
</font><font size="2" style="font-size:10.0pt;font-weight:normal;">(Full
Title of the Plan)</font></p>

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<hr size="1" width="160" noshade color="black" align="center" style="width:120.0pt;">

</font></b></div>

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  <p align="center" style="font-size:10.0pt;margin:0pt 0pt .0001pt;text-align:center;"><!-- SET mrlNoTableShading -->Michael Zuercher <br>
  Senior Vice President, Corporate Affairs, <br>
  General Counsel and Secretary <br>
  First Consulting Group, Inc. <br>
  111 West Ocean Boulevard, 4<font size="1" style="font-size:6.5pt;position:relative;top:-3.0pt;">th</font>&nbsp;Floor <br>
  Long Beach, California 90802 <br>
  (562) 624-5200</p>
  </td>
  <td width="1%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:1.98%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:49.38%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Copy to: <br>
  Kevin B. Espinola <br>
  Latham &amp; Watkins LLP <br>
  650 Town Center Drive, Twentieth Floor <br>
  Costa Mesa, California 92626 <br>
  (714) 540-1235</font></p>
  </td>
 </tr>
</table>

<p style="line-height:1.0pt;margin:0pt 0pt 6.0pt;"><font size="1" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:6.0pt 0pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Name, Address, Including Zip Code, and Telephone Number,<br>
Including Area Code, of Agent for Service)</font></p>

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<p align="center" style="margin:6.0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">CALCULATION&nbsp;OF&nbsp;REGISTRATION&nbsp;FEE</font></b></p>

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  <td width="49%" valign="bottom" style="border-bottom:solid windowtext 1.0pt;border-left:none;border-right:none;border-top:double windowtext 1.5pt;padding:0pt .7pt 0pt 0pt;width:49.68%;">
  <p style="font-size:8.0pt;font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;"><!-- SET mrlNoTableShading -->Title&nbsp;of&nbsp;Securities&nbsp;to<br>
  be&nbsp;Registered&nbsp;(3)</p>
  </td>
  <td width="2%" valign="bottom" style="border-bottom:solid windowtext 1.0pt;border-left:none;border-right:none;border-top:double windowtext 1.5pt;padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="10%" valign="bottom" style="border-bottom:solid windowtext 1.0pt;border-left:none;border-right:none;border-top:double windowtext 1.5pt;padding:0pt .7pt 0pt 0pt;width:10.08%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Amount<br>
  to&nbsp;be<br>
  Registered(1)</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="border-bottom:solid windowtext 1.0pt;border-left:none;border-right:none;border-top:double windowtext 1.5pt;padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="10%" valign="bottom" style="border-bottom:solid windowtext 1.0pt;border-left:none;border-right:none;border-top:double windowtext 1.5pt;padding:0pt .7pt 0pt 0pt;width:10.08%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Proposed<br>
  Maximum<br>
  Offering&nbsp;Price<br>
  Per&nbsp;Share(2)</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="border-bottom:solid windowtext 1.0pt;border-left:none;border-right:none;border-top:double windowtext 1.5pt;padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="10%" colspan="2" valign="bottom" style="border-bottom:solid windowtext 1.0pt;border-left:none;border-right:none;border-top:double windowtext 1.5pt;padding:0pt .7pt 0pt 0pt;width:10.24%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Proposed<br>
  Maximum<br>
  Aggregate<br>
  Offering<br>
  Price(2)</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="border-bottom:solid windowtext 1.0pt;border-left:none;border-right:none;border-top:double windowtext 1.5pt;padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
  <td width="10%" valign="bottom" style="border-bottom:solid windowtext 1.0pt;border-left:none;border-right:none;border-top:double windowtext 1.5pt;padding:0pt .7pt 0pt 0pt;width:10.08%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Amount&nbsp;of<br>
  Registration<br>
  Fee</font></b></p>
  </td>
  <td width="0%" valign="bottom" style="border-bottom:solid windowtext 1.0pt;border-left:none;border-right:none;border-top:double windowtext 1.5pt;padding:0pt .7pt 0pt 0pt;width:.34%;">
  <p style="font-weight:bold;line-height:8.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="49%" valign="top" style="border:none;border-bottom:double windowtext 1.5pt;padding:0pt .7pt 0pt 0pt;width:49.68%;">
  <p style="margin:0pt 0pt .0001pt 10.0pt;page-break-after:avoid;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Common Stock, par value
  $0.001 per share</font></p>
  </td>
  <td width="2%" valign="bottom" style="border:none;border-bottom:double windowtext 1.5pt;padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="10%" valign="bottom" style="border:none;border-bottom:double windowtext 1.5pt;padding:0pt .7pt 0pt 0pt;width:10.08%;">
  <p style="margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2,000,000</font></p>
  </td>
  <td width="2%" valign="bottom" style="border:none;border-bottom:double windowtext 1.5pt;padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="10%" valign="bottom" style="border:none;border-bottom:double windowtext 1.5pt;padding:0pt .7pt 0pt 0pt;width:10.08%;">
  <p align="center" style="margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">$8.66</font></p>
  </td>
  <td width="2%" valign="bottom" style="border:none;border-bottom:double windowtext 1.5pt;padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;page-break-after:avoid;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="bottom" style="border:none;border-bottom:double windowtext 1.5pt;padding:0pt 0pt 0pt 0pt;width:1.0%;">
  <p align="left" style="margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">$</font></p>
  </td>
  <td width="9%" valign="bottom" style="border:none;border-bottom:double windowtext 1.5pt;padding:0pt .7pt 0pt 0pt;width:9.24%;">
  <p style="margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">17,320,000</font></p>
  </td>
  <td width="2%" valign="bottom" style="border:none;border-bottom:double windowtext 1.5pt;padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="10%" valign="bottom" style="border:none;border-bottom:double windowtext 1.5pt;padding:0pt .7pt 0pt 0pt;width:10.08%;">
  <p align="center" style="margin:0pt 0pt .0001pt;page-break-after:avoid;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">$531.73</font></p>
  </td>
  <td width="0%" valign="bottom" style="border:none;border-bottom:double windowtext 1.5pt;padding:0pt .7pt 0pt 0pt;width:.34%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
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  <td width="18" style="border:none;"></td>
  <td width="75" style="border:none;"></td>
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  <td width="77" style="border:none;"></td>
  <td width="18" style="border:none;"></td>
  <td width="7" style="border:none;"></td>
  <td width="69" style="border:none;"></td>
  <td width="18" style="border:none;"></td>
  <td width="75" style="border:none;"></td>
  <td width="2" style="border:none;"></td>
 </tr>
</table>

<p style="margin:0pt 0pt 12.0pt 18.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(1)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">The Amended and Restated First Consulting Group, Inc.
2007 Equity Incentive Plan (the &#147;2007 Plan&#148;) authorizes the issuance of 2,000,000
shares of the Registrant&#146;s common stock, par value $0.001, all of which are
being registered hereunder.&#160; In
accordance with Rule 416(a) of the Securities Act of 1933, as amended, this
registration statement shall also cover any additional shares of common stock
which become issuable under the 2007 Plan by reason of any stock dividend,
stock split, recapitalization or similar transaction.</font></p>

<p style="margin:0pt 0pt 12.0pt 18.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(2)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Estimated solely for the purpose of calculating the
registration fee pursuant to Rule 457(h) and (c) under the Securities Act of
1933, as amended.&#160; The price per share
and aggregate offering price for the shares of our common stock set forth in
this registration statement are calculated on the basis of the average of the
high and low trading prices of our common stock, as reported on the NASDAQ
Global Market on August 9, 2007.&#160; No
shares of our common stock are subject to outstanding awards under the 2007
Plan as of the date hereof.</font></p>

<p style="margin:0pt 0pt 12.0pt 18.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(3)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Each share of common stock
being registered hereunder, if issued prior to the termination by the Registrant
of its Rights Agreement dated as of November 22, 1999, will include one
preferred share purchase right. Prior to the occurrence of certain events, the
preferred share purchase rights will not be exercisable or evidenced separately
from the common stock.</font></p>

<p style="font-weight:bold;margin:6.0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Proposed issuances
to commence as soon after the effective date of the Registration Statement as
practicable.</font></b></p>


 <div style="border:none;border-bottom:double windowtext 6.0pt;padding:0pt 0pt 0pt 0pt;"> <p style="border:none;margin:0pt 0pt .0001pt;padding:0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p> </div>
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<p style="font-weight:bold;margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">INTRODUCTION</font></b></p>

<p align="left" style="margin:0pt 0pt 12.0pt;text-align:left;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">This registration
statement on Form S-8 is filed by First Consulting Group, Inc. (referred to
herein as &#147;we,&#148; &#147;our&#148; or &#147;us&#148;) relating to 2,000,000 shares of our common stock,
par value $0.001 per share (&#147;Common Stock&#148;), issuable to our eligible
employees, directors and consultants under the 2007 Plan.</font></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">PART I<br>
<br>
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</font></b></p>

<p align="left" style="margin:0pt 0pt 12.0pt;text-align:left;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">We are not filing or
including in this Form S-8 the information called for in Part I of Form S-8 (by
incorporation by reference or otherwise) in accordance with the rules and
regulations of the Securities and Exchange Commission (the &#147;Commission&#148;).</font></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">PART II<br>
<br>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</font></b></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Item 3.&#160; <u>Incorporation
of Documents by Reference</u>.</font></b></p>

<p align="left" style="margin:0pt 0pt 12.0pt;text-align:left;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Commission allows us
to incorporate by reference the information we file with it, which means that
we can disclose important information to you by referring to those documents.
The information incorporated by reference is an important part of this
registration statement, and information that we file later with the Commission
will automatically update and supersede this information. We incorporate by
reference the following documents we have filed, or may file, with the
Commission:</font></p>

<p style="font-size:10.0pt;margin:0pt 0pt 12.0pt 54.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(1)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Annual Report on Form
10-K for the year ending December 29, 2006 filed with the Commission on March
14, 2007;</p>

<p style="font-size:10.0pt;margin:0pt 0pt 12.0pt 54.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(2)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Quarterly Reports on
Form 10-Q for the three months ended June 29, 2007 filed with the Commission on
August 8, 2007 and the three months ended March 30, 2007 filed with the
Commission on May 9, 2007;</p>

<p style="font-size:10.0pt;margin:0pt 0pt 12.0pt 54.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(3)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Current Reports on Form
8-K filed with the Commission on February 8, 2007, February 20, 2007 and June
12, 2007;</p>

<p style="font-size:10.0pt;margin:0pt 0pt 12.0pt 54.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(4)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>The description of the Common
Stock contained in our Registration Statement on Form 8-A (No. 000-23651) filed
with the Commission on January 22, 1998, including any amendment or report
filed for the purpose of updating such description;&nbsp;and</p>

<p style="font-size:10.0pt;margin:0pt 0pt 12.0pt 54.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(5)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>The description of
rights to purchase Series A Junior Participating Preferred Stock contained in
our Current Report on Form 8-K filed with the Commission on December 9, 1999,
including any amendment or reports filed for the purpose of updating such
description.</p>

<p align="left" style="margin:0pt 0pt 12.0pt;text-align:left;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">In addition, this
registration statement will incorporate by reference all documents filed by us
pursuant to Sections&nbsp;13(a), 13(c), 14 or 15(d) of the Exchange Act after
the date of this registration statement and prior to the filing of a post-effective
amendment stating that all securities offered hereby have been sold or which
deregisters all securities covered hereby then remaining unsold. All those
documents are considered a part of this registration statement from the
respective dates we file them.&#160; A Current
Report on Form 8-K furnished to the Commission shall not be incorporated by
reference into this registration statement.&#160;
Any statement contained in a document incorporated or deemed to be
incorporated by reference in this registration statement shall be deemed to be
modified or superseded for purposes of this registration statement to the
extent that a statement contained in this registration statement, or in any
subsequently filed document which also is or is deemed to be incorporated by
reference in this registration statement, modifies or supersedes such
statement. Any such statement so modified or superseded shall not be deemed,
except as so modified or superseded, to constitute a part of this registration
statement.</font></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Item 4.&#160; <u>Description
of Securities</u>.</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Not applicable.</font></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;text-indent:0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

</div><br><hr size="3" width="100%" noshade color="#010101" align="center">

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<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Item 5.&#160; <u>Interests
of Named Experts and Counsel</u>.</font></b></p>

<p align="left" style="margin:0pt 0pt 12.0pt;text-align:left;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Grant Thornton LLP,
independent registered public accounting firm, have audited our consolidated
financial statements and schedules as of December 29, 2006 and December 30,
2005 and for each of the three years in the period ended December 29, 2006 and
our management&#146;s assessment of the effectiveness of internal control over
financial reporting, and the effectiveness of internal control over financial
reporting as of December 29, 2006 included in our Annual Report on Form 10-K
for the year ended December 29, 2006, as set forth in their report, which is
incorporated by reference in this prospectus and elsewhere in the registration
statement.&#160; Our financial statements and
schedules are incorporated by reference in reliance on Grant Thornton LLP&#146;s
report, given their authority as experts in accounting and auditing.</font></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Item 6.&#160; <u>Indemnification
of Directors and Officers</u>.</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Under Section 145 of the Delaware General Corporation
Law (&#147;DGCL&#148;), we have broad powers to indemnify our directors and officers
against liabilities they may incur in such capacities, including liabilities
under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;).&#160; Our Bylaws require the us to indemnify our
directors and executive officers and permit us to indemnify our other officers,
employees and other agents, to the fullest extent permitted by Delaware law;
provided, however, that we are not required to indemnify any director or
executive officer in connection with any proceeding (or part thereof) initiated
by such person or employees or other agents unless (i) such indemnification is
expressly required to be made by law, (ii) the proceeding was authorized by our
Board of Directors, or (iii) such indemnification is provided by us, in our sole
discretion, pursuant to the powers vested in the Company under the DGCL. The
Bylaws also require us to advance, prior to the final disposition of any
proceeding, promptly following request therefore, all expenses incurred by any
director or executive officer in connection with such proceeding, upon receipt
of an undertaking by or on behalf of such person to repay said amounts if it
should be determined ultimately that such person is not entitled to be
indemnified under our Bylaws or otherwise.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160; We have
entered into indemnity agreements with our directors and executive officers.
Such indemnity agreements contain provisions that are in some respects broader
than the specific indemnification provisions contained in the DGCL.</font></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Item 7.&#160; <u>Exemption
from Registration Claimed</u>.</font></b></p>

<p align="left" style="margin:0pt 0pt 12.0pt;text-align:left;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Not applicable.</font></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Item 8.&#160; <u>Exhibits</u>.</font></b></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr>
  <td width="11%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:11.34%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><!-- SET mrlNoTableShading -->4.1</p>
  </td>
  <td width="88%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:88.66%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Rights Agreement dated
  as of November 22, 1999 among First Consulting Group, Inc. and American Stock
  Transfer &amp; Trust Company (incorporated by reference to Exhibit 99.3 to the
  Company&#146;s Form 8-K dated December 9, 1999).</font></p>
  </td>
 </tr>
 <tr>
  <td width="11%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:11.34%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="88%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:88.66%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="11%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:11.34%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">5.1+</font></p>
  </td>
  <td width="88%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:88.66%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Opinion of Michael
  Zuercher, Senior Vice President, Corporate Affairs, General Counsel and
  Secretary.</font></p>
  </td>
 </tr>
 <tr>
  <td width="11%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:11.34%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="88%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:88.66%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="11%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:11.34%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">23.1+</font></p>
  </td>
  <td width="88%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:88.66%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Consent of&nbsp; Michael Zuercher, Senior Vice President,
  Corporate Affairs, General Counsel and Secretary (included in Exhibit 5.1).</font></p>
  </td>
 </tr>
 <tr>
  <td width="11%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:11.34%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="88%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:88.66%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="11%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:11.34%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">23.2+</font></p>
  </td>
  <td width="88%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:88.66%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Consent of Grant
  Thornton LLP, Independent Registered Public Accounting Firm.</font></p>
  </td>
 </tr>
 <tr>
  <td width="11%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:11.34%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="88%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:88.66%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="11%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:11.34%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">24+</font></p>
  </td>
  <td width="88%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:88.66%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Power of Attorney
  (included in the signature page to this Registration Statement).</font></p>
  </td>
 </tr>
 <tr>
  <td width="11%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:11.34%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="88%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:88.66%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="11%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:11.34%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.1</font></p>
  </td>
  <td width="88%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:88.66%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">First Consulting Group,
  Inc. 2007 Equity Incentive Award Plan (incorporated by reference to Exhibit
  10.26 of the Company&#146;s Quarterly Report on Form 10-Q filed on August 8,
  2007).</font></p>
  </td>
 </tr>
</table>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></b></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;page-break-after:avoid;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">Item 9.&#160; <u>Undertakings</u>.</font></b></p>

<p align="left" style="margin:0pt 0pt 12.0pt;text-align:left;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; The undersigned registrant hereby
undertakes:</font></p>


 <p style="margin:24.0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1</font></p> <br><hr size="3" width="100%" noshade color="#010101" align="center">

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<p align="left" style="margin:0pt 0pt 12.0pt;text-align:left;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(1)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; To file, during any period in which
offers or sales are being made, a post-effective amendment to this registration
statement:</font></p>

<p align="left" style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 108.0pt;text-align:left;text-indent:-36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(i)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>to
include any prospectus required by Section 10(a)(3) of the Securities Act;</p>

<p align="left" style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 108.0pt;text-align:left;text-indent:-36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(ii)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>to
reflect in the prospectus any facts or events arising after the effective date
of this 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.&#160; Notwithstanding the foregoing, any increase
or decrease in volume of securities offered (if the total dollar value of
securities offered would not exceed that which was registered) and any
deviation from the low or high end of the estimated maximum offering range may
be reflected in the form of prospectus filed with the Commission pursuant to
Rule 424(b) if, in the aggregate, the changes in volume and price represent no
more than a 20 percent change in the maximum aggregate offering price set forth
in the &#147;Calculation of Registration Fee&#148; table in the effective registration
statement; and</p>

<p align="left" style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 108.0pt;text-align:left;text-indent:-36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(iii)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>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;</p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">provided,
however</font></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
the Commission by the registrant pursuant to Section 13 or Section 15(d) of the
Exchange Act that are incorporated by reference in the registration statement.</p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(2)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; That,
for the purpose of determining any liability under the Securities Act, each
such post-effective amendment shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial bona fide<i>  </i>offering
thereof.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(3)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; To
remove from registration by means of a post-effective amendment any of the
securities being registered which remain unsold at the termination of the
offering.</font></p>

<p align="left" style="margin:0pt 0pt 12.0pt;text-align:left;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; The undersigned registrant hereby
undertakes that, for purposes of determining any liability under the Securities
Act, each filing of the registrant&#146;s annual report pursuant to Section 13(a) or
Section 15(d) of the Exchange Act (and, where applicable, each filing of an
employee benefit plan&#146;s annual report pursuant to Section 15(d) of the Exchange
Act) that is incorporated by reference in the registration statement shall be
deemed to be a new registration statement relating to the securities offered
therein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering
thereof.</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Insofar as indemnification for
liabilities arising under the Securities Act may be permitted to directors,
officers and controlling persons of the registrant pursuant to the foregoing
provisions, or otherwise, the registrant has been advised that in the opinion
of the Commission such indemnification is against public policy as expressed in
the Securities Act and is, therefore, unenforceable.&#160; In the event that a claim for indemnification
against such liabilities (other than the payment by the registrant of expenses
incurred or paid by a director, officer or controlling person of the registrant
in 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 registrant will, unless in the opinion of its counsel the
matter has been settled by controlling precedent, submit to a court of
appropriate jurisdiction the question whether such indemnification by it is
against public policy as expressed in the Securities Act and will be governed
by the final adjudication of such issue.</font></p>


 <p style="margin:24.0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2</font></p>
</div><br><hr size="3" width="100%" noshade color="#010101" align="center">

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<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;text-indent:0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">SIGNATURES</font></b></p>

<p align="left" style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt;page-break-after:avoid;text-align:left;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Pursuant to the requirements of the Securities Act of 1933, the
registrant, First Consulting Group, Inc., a Delaware corporation, 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 Long Beach, State of California, on this 10</font><font size="1" style="font-size:6.5pt;position:relative;top:-3.0pt;">th</font>&#160;day of August, 2007.</p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="51%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:51.16%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><!-- SET mrlNoTableShading --></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="46%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:46.46%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">First Consulting Group, Inc.</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="51%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:51.16%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="46%" colspan="2" valign="top" style="padding:0pt .7pt 0pt 0pt;width:46.46%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="51%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:51.16%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="4%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:4.06%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By:</font></p>
  </td>
  <td width="42%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt 0pt;width:42.42%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Larry R. Ferguson</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="51%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:51.16%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="4%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:4.06%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="42%" valign="top" style="border:none;padding:0pt .7pt 0pt 0pt;width:42.42%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Larry R. Ferguson</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="51%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:51.16%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:2.38%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="4%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:4.06%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="42%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:42.42%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Chief Executive Officer</font></p>
  </td>
 </tr>
</table>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></b></p>

<p style="font-weight:bold;margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">POWER OF ATTORNEY</font></b></p>

<p align="left" style="margin:0pt 0pt 12.0pt;text-align:left;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Each person whose
signature appears below hereby authorizes and appoints Larry R. Ferguson and
Thomas A. Watford, or either of them, as attorneys-in-fact and agents with full
power of substitution and resubstitution, to sign on his or her behalf,
individually and in the capacities stated below, and to file any and all
amendments, including post-effective amendments, to this Registration Statement
and other documents in connection therewith, with the Commission, granting to
said attorneys-in-fact and agents full power and authority to perform any other
act on behalf of the undersigned required to be done in the premises.</font></p>

<p align="left" style="margin:0pt 0pt 12.0pt;text-align:left;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Pursuant to the
requirements of the Securities Act of 1933, this registration statement has
been signed by the following persons in the capacities as of August 10, 2007.</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr>
  <td width="38%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p align="center" style="font-size:10.0pt;margin:0pt 0pt .0001pt;text-align:center;"><!-- SET mrlNoTableShading --><b><font size="1" style="font-size:8.0pt;font-weight:bold;">SIGNATURE</font></b></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="59%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">TITLE</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">&nbsp;</font></i></p>
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Larry R. Ferguson</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Chief Executive Officer and Director</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Larry R. Ferguson</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Principal Executive Officer)</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Thomas A. Watford</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Chief Operating Officer and Chief Financial Officer</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Thomas A. Watford</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Principal Financial Officer)</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="7" style="height:5.4pt;">
  <td width="38%" height="7" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;height:5.4pt;padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt 4.65pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Phillip H.
  Ockelmann</font></p>
  </td>
  <td width="2%" height="7" valign="top" style="height:5.4pt;padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" height="7" valign="top" style="height:5.4pt;padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Vice President and Controller</font></p>
  </td>
 </tr>
 <tr height="7" style="height:5.4pt;">
  <td width="38%" height="7" valign="top" style="border:none;height:5.4pt;padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Phillip H. Ockelmann</font></p>
  </td>
  <td width="2%" height="7" valign="top" style="height:5.4pt;padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" height="7" valign="top" style="height:5.4pt;padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Principal Accounting Officer)</font></p>
  </td>
 </tr>
 <tr height="7" style="height:5.4pt;">
  <td width="38%" height="7" valign="top" style="height:5.4pt;padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" height="7" valign="top" style="height:5.4pt;padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" height="7" valign="top" style="height:5.4pt;padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Douglas G. Bergeron</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Chairman of the Board of Directors</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Douglas G. Bergeron</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Ronald V.
  Aprahamian</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Ronald V. Aprahamian</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Michael P. Downey</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Michael P. Downey</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="15" style="height:11.0pt;">
  <td width="38%" height="15" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;height:11.0pt;padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Robert G. Funari</font></p>
  </td>
  <td width="2%" height="15" valign="top" style="height:11.0pt;padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" height="15" valign="top" style="height:11.0pt;padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Robert G. Funari</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ F. Richard Nichol,
  Ph.D.</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">F. Richard Nichol,
  Ph.D.</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Cora M. Tellez</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
 </tr>
 <tr>
  <td width="38%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:38.64%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Cora M. Tellez</font></p>
  </td>
  <td width="2%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:2.04%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="59%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:59.32%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
</table>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<br><hr size="3" width="100%" noshade color="#010101" align="center">

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<p style="font-weight:bold;margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;">INDEX TO EXHIBITS</font></b></p>

<p style="margin:0pt 0pt 12.0pt 252.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="14%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:14.28%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4.1</font></p>
  </td>
  <td width="85%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:85.72%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Rights Agreement dated
  as of November 22, 1999 among First Consulting Group, Inc. and American Stock
  Transfer &amp; Trust Company (incorporated by reference to Exhibit 99.3 to
  the Company&#146;s Form 8-K dated December 9, 1999).</font></p>
  </td>
 </tr>
 <tr>
  <td width="14%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:14.28%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="85%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:85.72%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="14%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:14.28%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">5.1+</font></p>
  </td>
  <td width="85%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:85.72%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Opinion of Michael
  Zuercher, Senior Vice President, Corporate Affairs, General Counsel and Secretary.</font></p>
  </td>
 </tr>
 <tr>
  <td width="14%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:14.28%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="85%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:85.72%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="14%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:14.28%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">23.1+</font></p>
  </td>
  <td width="85%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:85.72%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Consent of Michael
  Zuercher, Senior Vice President, Corporate Affairs, General Counsel and
  Secretary (included in Exhibit 5.1).</font></p>
  </td>
 </tr>
 <tr>
  <td width="14%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:14.28%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="85%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:85.72%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="14%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:14.28%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">23.2+</font></p>
  </td>
  <td width="85%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:85.72%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Consent of Grant
  Thornton LLP, Independent Registered Public Accounting Firm.</font></p>
  </td>
 </tr>
 <tr>
  <td width="14%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:14.28%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="85%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:85.72%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="14%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:14.28%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">24+</font></p>
  </td>
  <td width="85%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:85.72%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Power of Attorney
  (included in the signature page to this Registration Statement).</font></p>
  </td>
 </tr>
 <tr>
  <td width="14%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:14.28%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="85%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:85.72%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="14%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:14.28%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.1</font></p>
  </td>
  <td width="85%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:85.72%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">First Consulting Group,
  Inc. 2007 Equity Incentive Award Plan (incorporated by reference to Exhibit
  10.26 of the Company&#146;s Quarterly Report on Form 10-Q filed on August 8,
  2007).</font></p>
  </td>
 </tr>
</table>

<div style="margin:0pt 0pt .0001pt;page-break-after:avoid;"><hr size="1" width="160" noshade color="black" align="left" style="width:120.0pt;"></div>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">+ &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Filed
herewith</font></p>

</div><br><hr size="3" width="100%" noshade color="#010101" align="center">

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</html>
[{"type": "S-8", "sequence": "1", "filename": "a07-21635_1s8.htm", "description": "S-8", "secsgml_size_bytes": 75238}]
{"company-data": {"conformed-name": "FIRST CONSULTING GROUP INC", "cik": "0001049758", "assigned-sic": "8742", "irs-number": "953539020", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-145330", "film-number": "071045626"}, "business-address": {"street1": "111 W OCEAN BLVD", "street2": "4TH FL", "city": "LONG BEACH", "state": "CA", "zip": "90802", "phone": "5626245200"}, "mail-address": {"street1": "111 W OCEAN BLVD", "street2": "4TH FL", "city": "LONG BEACH", "state": "CA", "zip": "90802"}}
As filed with the Securities and Exchange Commission on August 10, 2007
Registration No. 333-
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON, D.C.
20549
FORM
S-8
REGISTRATION
STATEMENT
UNDER
THE SECURITIES ACT OF 1933
First Consulting Group, Inc.
(Exact Name of Registrant as Specified in Its Charter)
Delaware
(State or Other Jurisdiction
of Incorporation or Organization)
95-3539020
(I.R.S. Employer
Identification Number)
111 W.
Ocean Boulevard, 4
th
Floor
Long Beach, California 90802
(Address of Principal Executive Offices including Zip Code)
FIRST CONSULTING
GROUP, INC.
2007 EQUITY INCENTIVE PLAN
(Full
Title of the Plan)
Michael Zuercher
Senior Vice President, Corporate Affairs,
General Counsel and Secretary
First Consulting Group, Inc.
111 West Ocean Boulevard, 4
th
Floor
Long Beach, California 90802
(562) 624-5200
Copy to:
Kevin B. Espinola
Latham & Watkins LLP
650 Town Center Drive, Twentieth Floor
Costa Mesa, California 92626
(714) 540-1235
(Name, Address, Including Zip Code, and Telephone Number,
Including Area Code, of Agent for Service)
CALCULATION OF REGISTRATION FEE
Title of Securities to
be Registered (3)
Amount
to be
Registered(1)
Proposed
Maximum
Offering Price
Per Share(2)
Proposed
Maximum
Aggregate
Offering
Price(2)
Amount of
Registration
Fee
Common Stock, par value
  $0.001 per share
2,000,000
$8.66
$
17,320,000
$531.73
(1)
The Amended and Restated First Consulting Group, Inc.
2007 Equity Incentive Plan (the "2007 Plan") authorizes the issuance of 2,000,000
shares of the Registrant's common stock, par value $0.001, all of which are
being registered hereunder.  In
accordance with Rule 416(a) of the Securities Act of 1933, as amended, this
registration statement shall also cover any additional shares of common stock
which become issuable under the 2007 Plan by reason of any stock dividend,
stock split, recapitalization or similar transaction.
(2)
Estimated solely for the purpose of calculating the
registration fee pursuant to Rule 457(h) and (c) under the Securities Act of
1933, as amended.  The price per share
and aggregate offering price for the shares of our common stock set forth in
this registration statement are calculated on the basis of the average of the
high and low trading prices of our common stock, as reported on the NASDAQ
Global Market on August 9, 2007.  No
shares of our common stock are subject to outstanding awards under the 2007
Plan as of the date hereof.
(3)
Each share of common stock
being registered hereunder, if issued prior to the termination by the Registrant
of its Rights Agreement dated as of November 22, 1999, will include one
preferred share purchase right. Prior to the occurrence of certain events, the
preferred share purchase rights will not be exercisable or evidenced separately
from the common stock.
Proposed issuances
to commence as soon after the effective date of the Registration Statement as
practicable.
INTRODUCTION
This registration
statement on Form S-8 is filed by First Consulting Group, Inc. (referred to
herein as "we," "our" or "us") relating to 2,000,000 shares of our common stock,
par value $0.001 per share ("Common Stock"), issuable to our eligible
employees, directors and consultants under the 2007 Plan.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
We are not filing or
including in this Form S-8 the information called for in Part I of Form S-8 (by
incorporation by reference or otherwise) in accordance with the rules and
regulations of the Securities and Exchange Commission (the "Commission").
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.
Incorporation
of Documents by Reference
.
The Commission allows us
to incorporate by reference the information we file with it, which means that
we can disclose important information to you by referring to those documents.
The information incorporated by reference is an important part of this
registration statement, and information that we file later with the Commission
will automatically update and supersede this information. We incorporate by
reference the following documents we have filed, or may file, with the
Commission:
(1)
Annual Report on Form
10-K for the year ending December 29, 2006 filed with the Commission on March
14, 2007;
(2)
Quarterly Reports on
Form 10-Q for the three months ended June 29, 2007 filed with the Commission on
August 8, 2007 and the three months ended March 30, 2007 filed with the
Commission on May 9, 2007;
(3)
Current Reports on Form
8-K filed with the Commission on February 8, 2007, February 20, 2007 and June
12, 2007;
(4)
The description of the Common
Stock contained in our Registration Statement on Form 8-A (No. 000-23651) filed
with the Commission on January 22, 1998, including any amendment or report
filed for the purpose of updating such description; and
(5)
The description of
rights to purchase Series A Junior Participating Preferred Stock contained in
our Current Report on Form 8-K filed with the Commission on December 9, 1999,
including any amendment or reports filed for the purpose of updating such
description.
In addition, this
registration statement will incorporate by reference all documents filed by us
pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act after
the date of this registration statement and prior to the filing of a post-effective
amendment stating that all securities offered hereby have been sold or which
deregisters all securities covered hereby then remaining unsold. All those
documents are considered a part of this registration statement from the
respective dates we file them.  A Current
Report on Form 8-K furnished to the Commission shall not be incorporated by
reference into this registration statement. 
Any statement contained in a document incorporated or deemed to be
incorporated by reference in this registration statement shall be deemed to be
modified or superseded for purposes of this registration statement to the
extent that a statement contained in this registration statement, or in any
subsequently filed document which also is or is deemed to be incorporated by
reference in this registration statement, modifies or supersedes such
statement. Any such statement so modified or superseded shall not be deemed,
except as so modified or superseded, to constitute a part of this registration
statement.
Item 4.
Description
of Securities
.
Not applicable.
Item 5.
Interests
of Named Experts and Counsel
.
Grant Thornton LLP,
independent registered public accounting firm, have audited our consolidated
financial statements and schedules as of December 29, 2006 and December 30,
2005 and for each of the three years in the period ended December 29, 2006 and
our management's assessment of the effectiveness of internal control over
financial reporting, and the effectiveness of internal control over financial
reporting as of December 29, 2006 included in our Annual Report on Form 10-K
for the year ended December 29, 2006, as set forth in their report, which is
incorporated by reference in this prospectus and elsewhere in the registration
statement.  Our financial statements and
schedules are incorporated by reference in reliance on Grant Thornton LLP's
report, given their authority as experts in accounting and auditing.
Item 6.
Indemnification
of Directors and Officers
.
Under Section 145 of the Delaware General Corporation
Law ("DGCL"), we have broad powers to indemnify our directors and officers
against liabilities they may incur in such capacities, including liabilities
under the Securities Act of 1933, as amended (the "Securities Act").  Our Bylaws require the us to indemnify our
directors and executive officers and permit us to indemnify our other officers,
employees and other agents, to the fullest extent permitted by Delaware law;
provided, however, that we are not required to indemnify any director or
executive officer in connection with any proceeding (or part thereof) initiated
by such person or employees or other agents unless (i) such indemnification is
expressly required to be made by law, (ii) the proceeding was authorized by our
Board of Directors, or (iii) such indemnification is provided by us, in our sole
discretion, pursuant to the powers vested in the Company under the DGCL. The
Bylaws also require us to advance, prior to the final disposition of any
proceeding, promptly following request therefore, all expenses incurred by any
director or executive officer in connection with such proceeding, upon receipt
of an undertaking by or on behalf of such person to repay said amounts if it
should be determined ultimately that such person is not entitled to be
indemnified under our Bylaws or otherwise.
We have
entered into indemnity agreements with our directors and executive officers.
Such indemnity agreements contain provisions that are in some respects broader
than the specific indemnification provisions contained in the DGCL.
Item 7.
Exemption
from Registration Claimed
.
Not applicable.
Item 8.
Exhibits
.
4.1
Rights Agreement dated
  as of November 22, 1999 among First Consulting Group, Inc. and American Stock
  Transfer & Trust Company (incorporated by reference to Exhibit 99.3 to the
  Company's Form 8-K dated December 9, 1999).
5.1+
Opinion of Michael
  Zuercher, Senior Vice President, Corporate Affairs, General Counsel and
  Secretary.
23.1+
Consent of  Michael Zuercher, Senior Vice President,
  Corporate Affairs, General Counsel and Secretary (included in Exhibit 5.1).
23.2+
Consent of Grant
  Thornton LLP, Independent Registered Public Accounting Firm.
24+
Power of Attorney
  (included in the signature page to this Registration Statement).
99.1
First Consulting Group,
  Inc. 2007 Equity Incentive Award Plan (incorporated by reference to Exhibit
  10.26 of the Company's Quarterly Report on Form 10-Q filed on August 8,
  2007).
Item 9.
Undertakings
.
(a)           The undersigned registrant hereby
undertakes:
1
(1)           To file, during any period in which
offers or sales are being made, a post-effective amendment to this registration
statement:
(i)
to
include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii)
to
reflect in the prospectus any facts or events arising after the effective date
of this registration statement (or the most recent post-effective amendment
thereof) which, individually or in the aggregate, represent a fundamental
change in the information set forth in the registration statement.  Notwithstanding the foregoing, any increase
or decrease in volume of securities offered (if the total dollar value of
securities offered would not exceed that which was registered) and any
deviation from the low or high end of the estimated maximum offering range may
be reflected in the form of prospectus filed with the Commission pursuant to
Rule 424(b) if, in the aggregate, the changes in volume and price represent no
more than a 20 percent change in the maximum aggregate offering price set forth
in the "Calculation of Registration Fee" table in the effective registration
statement; and
(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
the Commission by the registrant pursuant to Section 13 or Section 15(d) of the
Exchange Act that are incorporated by reference in the registration statement.
(2)           That,
for the purpose of determining any liability under the Securities Act, each
such post-effective amendment shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial bona fide
offering
thereof.
(3)           To
remove from registration by means of a post-effective amendment any of the
securities being registered which remain unsold at the termination of the
offering.
(b)           The undersigned registrant hereby
undertakes that, for purposes of determining any liability under the Securities
Act, each filing of the registrant's annual report pursuant to Section 13(a) or
Section 15(d) of the Exchange Act (and, where applicable, each filing of an
employee benefit plan's annual report pursuant to Section 15(d) of the Exchange
Act) that is incorporated by reference in the registration statement shall be
deemed to be a new registration statement relating to the securities offered
therein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering
thereof.
(c)           Insofar as indemnification for
liabilities arising under the Securities Act may be permitted to directors,
officers and controlling persons of the registrant pursuant to the foregoing
provisions, or otherwise, the registrant has been advised that in the opinion
of the Commission such indemnification is against public policy as expressed in
the Securities Act and is, therefore, unenforceable.  In the event that a claim for indemnification
against such liabilities (other than the payment by the registrant of expenses
incurred or paid by a director, officer or controlling person of the registrant
in 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 registrant will, unless in the opinion of its counsel the
matter has been settled by controlling precedent, submit to a court of
appropriate jurisdiction the question whether such indemnification by it is
against public policy as expressed in the Securities Act and will be governed
by the final adjudication of such issue.
2
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the
registrant, First Consulting Group, Inc., a Delaware corporation, 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 Long Beach, State of California, on this 10
th
day of August, 2007.
First Consulting Group, Inc.
By:
/s/ Larry R. Ferguson
Larry R. Ferguson
Chief Executive Officer
POWER OF ATTORNEY
Each person whose
signature appears below hereby authorizes and appoints Larry R. Ferguson and
Thomas A. Watford, or either of them, as attorneys-in-fact and agents with full
power of substitution and resubstitution, to sign on his or her behalf,
individually and in the capacities stated below, and to file any and all
amendments, including post-effective amendments, to this Registration Statement
and other documents in connection therewith, with the Commission, granting to
said attorneys-in-fact and agents full power and authority to perform any other
act on behalf of the undersigned required to be done in the premises.
Pursuant to the
requirements of the Securities Act of 1933, this registration statement has
been signed by the following persons in the capacities as of August 10, 2007.
SIGNATURE
TITLE
/s/ Larry R. Ferguson
Chief Executive Officer and Director
Larry R. Ferguson
(Principal Executive Officer)
/s/ Thomas A. Watford
Chief Operating Officer and Chief Financial Officer
Thomas A. Watford
(Principal Financial Officer)
/s/ Phillip H.
  Ockelmann
Vice President and Controller
Phillip H. Ockelmann
(Principal Accounting Officer)
/s/ Douglas G. Bergeron
Chairman of the Board of Directors
Douglas G. Bergeron
/s/ Ronald V.
  Aprahamian
Director
Ronald V. Aprahamian
/s/ Michael P. Downey
Director
Michael P. Downey
/s/ Robert G. Funari
Director
Robert G. Funari
/s/ F. Richard Nichol,
  Ph.D.
Director
F. Richard Nichol,
  Ph.D.
/s/ Cora M. Tellez
Director
Cora M. Tellez
INDEX TO EXHIBITS
4.1
Rights Agreement dated
  as of November 22, 1999 among First Consulting Group, Inc. and American Stock
  Transfer & Trust Company (incorporated by reference to Exhibit 99.3 to
  the Company's Form 8-K dated December 9, 1999).
5.1+
Opinion of Michael
  Zuercher, Senior Vice President, Corporate Affairs, General Counsel and Secretary.
23.1+
Consent of Michael
  Zuercher, Senior Vice President, Corporate Affairs, General Counsel and
  Secretary (included in Exhibit 5.1).
23.2+
Consent of Grant
  Thornton LLP, Independent Registered Public Accounting Firm.
24+
Power of Attorney
  (included in the signature page to this Registration Statement).
99.1
First Consulting Group,
  Inc. 2007 Equity Incentive Award Plan (incorporated by reference to Exhibit
  10.26 of the Company's Quarterly Report on Form 10-Q filed on August 8,
  2007).
+              Filed
herewith