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<p align="right" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">As filed with the Securities and Exchange Commission on June 20, 2006</font></b></p>

<p align="right" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Registration No. 333-</font></b></p>

<p align="right" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

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<h6 align="center" style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0pt 0pt .0001pt;page-break-after:auto;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;letter-spacing:0pt;">UNITED
STATES SECURITIES AND EXCHANGE COMMISSION</font></b></h6>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">WASHINGTON,
D.C. 20549</font></b></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<div align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><hr size="1" width="25%" noshade color="black" align="center"></div>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">FORM S-8</font></b></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">REGISTRATION
STATEMENT UNDER THE SECURITIES ACT OF 1933</font></b></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<div align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><hr size="1" width="25%" noshade color="black" align="center"></div>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">IKANOS COMMUNICATIONS, INC.</font></b></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Exact name of Registrant as specified in its charter)</font></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<div align="center">

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="25%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:25.98%;">
  <p style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;letter-spacing:0pt;">&nbsp;</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt .7pt;width:2.3%;">
  <p align="left" style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0pt 0pt .0001pt;text-align:left;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;letter-spacing:0pt;">&nbsp;</font></b></p>
  </td>
  <td width="41%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:41.66%;">
  <p style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:0pt;">47669 Fremont Boulevard</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt .7pt;width:2.62%;">
  <p align="left" style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0pt 0pt .0001pt;text-align:left;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;letter-spacing:0pt;">&nbsp;</font></b></p>
  </td>
  <td width="27%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:27.46%;">
  <p style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;letter-spacing:0pt;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="25%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:25.98%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Delaware</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt .7pt;width:2.3%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="41%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:41.66%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Fremont,
  CA 94538</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt .7pt;width:2.62%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="27%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:27.46%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">73-1721486</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="25%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:25.98%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(State or other
  jurisdiction of incorporation or organization)</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt .7pt;width:2.3%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="41%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:41.66%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Address,
  including zip code, of Registrant&#146;s principal executive offices)</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt .7pt 0pt .7pt;width:2.62%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="27%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:27.46%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(I.R.S. Employer
  Identification No.)</font></p>
  </td>
 </tr>
</table>

</div>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">2004 EQUITY INCENTIVE PLAN</font></b></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">2004 EMPLOYEE STOCK PURCHASE PLAN</font></b></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Full title of the
plans)</font></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:0pt;">Rajesh
Vashist</font></b></p>

<p style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:0pt;">President and Chief Executive
Officer</font></b></p>

<p style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:0pt;">Ikanos Communications, Inc.</font></b></p>

<p style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:0pt;">47669 Fremont Boulevard</font></b></p>

<p style="color:windowtext;font-weight:bold;letter-spacing:-.1pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:0pt;">Fremont, CA&#160; 94538</font></b></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(510) 979-0400</font></b></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Name, address,
and telephone number, including area code, of agent for service)</font></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<div align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><hr size="1" width="25%" noshade color="black" align="center"></div>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Copy to:</font></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">John T.
Sheridan, Esq.</font></b></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Wilson
Sonsini Goodrich &amp; Rosati</font></b></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Professional
Corporation</font></b></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">650 Page
Mill Road</font></b></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Palo
Alto, CA 94304</font></b></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(650) 493-9300</font></b></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<div align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><hr size="1" width="25%" noshade color="black" align="center"></div>

<p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">CALCULATION
OF REGISTRATION FEE</font></b></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse;">
 <tr>
  <td width="34%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:34.26%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Title&nbsp;of&nbsp;Securities&nbsp;to<br>
  be&nbsp;Registered</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.68%;">
  <p align="center" style="color:windowtext;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="13%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:13.04%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Amount<br>
  to&nbsp;be<br>
  Registered&nbsp;(1)</font></b></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:3.24%;">
  <p align="center" style="color:windowtext;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="13%" colspan="2" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:13.02%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Proposed&nbsp;Maximum<br>
  Offering&nbsp;Price<br>
  Per&nbsp;Share</font></b></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:3.24%;">
  <p align="center" style="color:windowtext;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="13%" colspan="2" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:13.02%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Proposed&nbsp;Maximum<br>
  Aggregate<br>
  Offering&nbsp;Price</font></b></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:3.24%;">
  <p align="center" style="color:windowtext;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="13%" colspan="2" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:13.02%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Amount&nbsp;of<br>
  Registration<br>
  Fee</font></b></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:1.24%;">
  <p align="center" style="color:windowtext;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>
 </tr>
 <tr>
  <td width="34%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:34.26%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt 10.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Common Stock,
  $0.001 par value, issuable under Ikanos&#146; 2004 Equity Incentive Plan</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.68%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="13%" valign="bottom" style="border:none;padding:0pt 0pt 0pt 0pt;width:13.04%;">
  <p align="right" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1,043,687 shares</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:3.24%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="bottom" style="border:none;padding:0pt 0pt 0pt 0pt;width:1.3%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">$</font></p>
  </td>
  <td width="11%" valign="bottom" style="border:none;border-top:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:11.72%;">
  <p align="right" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">12.59(2</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:3.24%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">)</font></p>
  </td>
  <td width="1%" valign="bottom" style="border:none;padding:0pt 0pt 0pt 0pt;width:1.3%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">$</font></p>
  </td>
  <td width="11%" valign="bottom" style="border:none;border-top:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:11.72%;">
  <p align="right" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">13,140,019.33</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:3.24%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="bottom" style="border:none;padding:0pt 0pt 0pt 0pt;width:1.3%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">$</font></p>
  </td>
  <td width="11%" valign="bottom" style="border:none;border-top:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:11.72%;">
  <p align="right" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1,405.98</font></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:1.24%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="34%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:34.26%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt 10.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Common Stock,
  $0.001 par value, issuable under Ikanos&#146; 2004 Employee Stock Purchase Plan</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.68%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="13%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:13.04%;">
  <p align="right" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">593,004 shares</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:3.24%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:1.3%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">$</font></p>
  </td>
  <td width="11%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:11.72%;">
  <p align="right" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">10.70(3</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:3.24%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">)</font></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:1.3%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">$</font></p>
  </td>
  <td width="11%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:11.72%;">
  <p align="right" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">6,345,142.80</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:3.24%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:1.3%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">$</font></p>
  </td>
  <td width="11%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:11.72%;">
  <p align="right" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">678.93</font></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:1.24%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="34%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:34.26%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt 30.0pt;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Total
  Registration Fees:</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.68%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="13%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:13.04%;">
  <p align="right" style="color:windowtext;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="3%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:3.24%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="13%" colspan="2" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:13.02%;">
  <p align="right" style="color:windowtext;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="3%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:3.24%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="13%" colspan="2" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:13.02%;">
  <p align="right" style="color:windowtext;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="3%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:3.24%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:1.3%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">$</font></p>
  </td>
  <td width="11%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:11.72%;">
  <p align="right" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2,084.91</font></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:1.24%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
</table>

<p style="color:windowtext;margin:0pt 0pt .0001pt 22.3pt;text-indent:-22.3pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<div style="color:windowtext;margin:0pt 0pt .0001pt 22.3pt;text-indent:-22.3pt;"><hr size="1" width="25%" noshade color="black" align="left"></div>

<p style="color:windowtext;font-size:10.0pt;margin:0pt 0pt .0001pt 22.3pt;text-indent:-22.3pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(1)</font><font size="1" style="font-size:8.5pt;">&#160;&#160;&#160;&#160; </font>This registration statement shall also cover
any additional shares of common stock which become issuable by reason of any
stock dividend, stock split, recapitalization or other similar transaction
effected without the receipt of consideration which results in an increase in
the number of the outstanding shares of common stock.</p>

<p style="color:windowtext;margin:0pt 0pt .0001pt 22.3pt;text-indent:-22.3pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;font-size:10.0pt;margin:0pt 0pt .0001pt 22.3pt;text-indent:-22.3pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(2)</font><font size="1" style="font-size:8.5pt;">&#160;&#160;&#160;&#160; </font>The proposed maximum offering price per share
was determined pursuant to Rule&nbsp;457(c) and Rule 457(h) of the Securities
Act of 1933, solely for purposes of calculating the registration fee, to be
equal to $13.79 per share, the average of the high and low price of Ikanos&#146;
common stock, as reported on The Nasdaq National Market on June&nbsp;16, 2006.</p>

<p style="color:windowtext;margin:0pt 0pt .0001pt 22.3pt;text-indent:-22.3pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;font-size:10.0pt;margin:0pt 0pt .0001pt 22.3pt;text-indent:-22.3pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(3)</font><font size="1" style="font-size:8.5pt;">&#160;&#160;&#160;&#160; </font>The proposed maximum offering price per share
was determined pursuant to Rule&nbsp;457(c) and Rule 457(h) of the Securities
Act of 1933, solely for purposes of calculating the registration fee, to be
equal to $13.79 per share, the average of the high and low price of Ikanos&#146;
common stock, as reported on The Nasdaq National Market on June&nbsp;16, 2006,
multiplied by 85%, which is the percentage of the trading price applicable to
purchases under the 2004 Employee Stock Purchase Plan.</p>

<div style="border:none;border-bottom:double windowtext 9.0pt;padding:0pt 0pt 0pt 0pt;">

<p style="border:none;color:windowtext;margin:0pt 0pt .0001pt;padding:0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

</div>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>

<div style="color:windowtext;margin:0pt 0pt .0001pt;"><hr size="2" width="100%" noshade color="gray" align="left"></div>

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

<!-- SEQ.=1,FOLIO='',FILE='C:\fc\171545513_D11432_1177584\12251-1-ba.htm',USER='jmsproofassembler',CD='Jun 20 05:04 2006' -->


<br clear="all" style="page-break-before:always;">


<div style="font-family:Times New Roman;">

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">EXPLANATORY
NOTE</font></b></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Ikanos Communications,
Inc. (&#147;Registrant&#148;) is filing this registration statement on Form S-8 to
register 1,043,687 additional shares of Registrant&#146;s common stock authorized
for issuance under Registrant&#146;s Amended and Restated 2004 Equity Incentive Plan
(the &#147;2004 Equity Incentive Plan&#148;) and 593,004 additional shares of
Registrant&#146;s common stock authorized for issuance under Registrant&#146;s Amended
and Restated 2004 Employee Stock Purchase Plan (the &#147;2004 Employee Stock
Purchase Plan&#148;).</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">On September 28, 2005,
Registrant filed a registration statement on Form S-8 (file no. 333-128645)
with the United States Securities and Exchange Commission (&#147;SEC&#148;) to register
3,831,546 shares of Registrant&#146;s common stock for issuance under Registrant&#146;s
1999 Stock Option Plan, 228,563 shares of Registrant&#146;s common stock for
issuance under the 2004 Equity Incentive Plan and 1,000,000 shares of
Registrant&#146;s common stock for issuance under the 2004 Employee Stock Purchase
Plan (the &#147;Prior Registration Statement&#148;). In accordance with General
Instruction E of Form S-8, the contents of the Prior Registration Statement,
including any amendments thereto or filings incorporated therein, are hereby
incorporated by reference into this registration statement to the extent not
otherwise amended or superseded by the contents hereof.</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">PART II</font></b></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">INFORMATION
REQUIRED IN THE REGISTRATION STATEMENT</font></b></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 3. Incorporation of
Documents by Reference</font></b></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The following documents
and information previously filed with the SEC by the Registrant are incorporated
by reference herein.</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="color:windowtext;letter-spacing:-.1pt;margin:0pt 0pt .0001pt 72.0pt;text-align:left;text-indent:-36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:0pt;">1.</font><font size="1" style="font-size:8.5pt;letter-spacing:0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;letter-spacing:0pt;">Registrant&#146;s prospectus
filed with the SEC pursuant to Rule 424(b)(4) under the Securities Act of 1933,
as amended, on March 17, 2006, which contains audited financial statements for
the most recent fiscal year for which such statements have been filed,
including all material incorporated by reference therein and any subsequently
filed amendments.</font></p>

<p align="left" style="color:windowtext;letter-spacing:-.1pt;margin:0pt 0pt .0001pt 72.0pt;text-align:left;text-indent:-36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:0pt;">&nbsp;</font></p>

<p align="left" style="color:windowtext;letter-spacing:-.1pt;margin:0pt 0pt .0001pt 72.0pt;text-align:left;text-indent:-36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:0pt;">2.</font><font size="1" style="font-size:8.5pt;letter-spacing:0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;letter-spacing:0pt;">Registrant&#146;s Quarterly
Report on Form 10-Q for the fiscal quarter ended April 2, 2006 as filed with
the SEC on May 17, 2006.</font></p>

<p align="left" style="color:windowtext;letter-spacing:-.1pt;margin:0pt 0pt .0001pt 72.0pt;text-align:left;text-indent:-36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:0pt;">&nbsp;</font></p>

<p align="left" style="color:windowtext;letter-spacing:-.1pt;margin:0pt 0pt .0001pt 72.0pt;text-align:left;text-indent:-36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:0pt;">3.</font><font size="1" style="font-size:8.5pt;letter-spacing:0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;letter-spacing:0pt;">Registrant&#146;s Current
Reports on Form 8-K as filed with the SEC on January 19, 2006, February 9, 2006
and February 24, 2006 (except with respect to those items furnished but not
filed), February 27, 2006, March 13, 2006, April 5, 2006, April 24, 2006 and
June 15, 2006.</font></p>

<p align="left" style="color:windowtext;letter-spacing:-.1pt;margin:0pt 0pt .0001pt 72.0pt;text-align:left;text-indent:-36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:0pt;">&nbsp;</font></p>

<p align="left" style="color:windowtext;letter-spacing:-.1pt;margin:0pt 0pt .0001pt 72.0pt;text-align:left;text-indent:-36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:0pt;">4.</font><font size="1" style="font-size:8.5pt;letter-spacing:0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;letter-spacing:0pt;">The description of the
Registrant&#146;s common stock contained in the Registration Statement on Form 8-A
(File No. 000-51532) filed with the SEC on September 19, 2005 pursuant to
Section 12(g) of the Securities Exchange Act of 1934, as amended, including all
material incorporated by reference therein and any subsequently filed
amendments or reports filed for the purpose of updating such description.</font></p>

<p align="left" style="color:windowtext;letter-spacing:-.1pt;margin:0pt 0pt .0001pt 72.0pt;text-align:left;text-indent:-36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;letter-spacing:0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">All documents
subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and
15(d) of the Securities Exchange Act of 1934, prior to the filing of a
post-effective amendment which indicates that all securities offered have been
sold or which deregisters all securities then remaining unsold, shall be deemed
to be incorporated by reference in this Registration Statement and to be a part
hereof from the date of filing of such documents. Any statement contained
herein or in a document incorporated or deemed to be incorporated by reference herein
shall be deemed to be modified or superseded for purposes of this Registration
Statement to the extent that a statement contained herein or in any other
subsequently filed document which also is or is deemed to be incorporated by
reference herein modifies or supersedes such earlier statement. Any 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="color:windowtext;margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 8. Exhibits</font></b></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse;">
 <tr>
  <td width="12%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:12.26%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Exhibit<br>
  Number</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.22%;">
  <p align="center" style="color:windowtext;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="85%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:85.52%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Document</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="12%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:12.26%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4.1(1)</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.22%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="85%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:85.52%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1999 Stock Option Plan.</font></p>
  </td>
 </tr>
 <tr>
  <td width="12%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:12.26%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4.2(2)</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.22%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="85%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:85.52%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Amended and Restated
  2004 Equity Incentive Plan.</font></p>
  </td>
 </tr>
 <tr>
  <td width="12%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:12.26%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4.3(2)</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.22%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="85%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:85.52%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Amended and Restated
  2004 Employee Stock Purchase.</font></p>
  </td>
 </tr>
 <tr>
  <td width="12%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:12.26%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">5.1</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.22%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="85%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:85.52%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Opinion of Wilson
  Sonsini Goodrich &amp; Rosati, Professional Corporation, as to legality of
  securities being registered.</font></p>
  </td>
 </tr>
 <tr>
  <td width="12%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:12.26%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">23.1</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.22%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="85%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:85.52%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Consent of Independent
  Registered Public Accounting Firm.</font></p>
  </td>
 </tr>
 <tr>
  <td width="12%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:12.26%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">23.2</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.22%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="85%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:85.52%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Consent of Wilson
  Sonsini Goodrich &amp; Rosati, Professional Corporation (contained in
  Exhibit&nbsp;5.1).</font></p>
  </td>
 </tr>
 <tr>
  <td width="12%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:12.26%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">24.1</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:2.22%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="85%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:85.52%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Power of Attorney (see
  page&nbsp;4).</font></p>
  </td>
 </tr>
</table>

<p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<div style="color:windowtext;margin:0pt 0pt .0001pt;"><hr size="1" width="25%" noshade color="black" align="left"></div>

<p style="color:windowtext;font-size:10.0pt;margin:0pt 0pt .0001pt 36.0pt;text-indent:-36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(1)</font><font size="1" style="font-size:8.5pt;">&#160;&#160; </font>Incorporated by
reference to Ikanos&#146; Registration Statement on Form S-1 filed with the SEC on June
25, 2004.</p>

<p style="color:windowtext;font-size:10.0pt;margin:0pt 0pt .0001pt 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:8.5pt;">&#160;&#160; </font>Incorporated by
reference to Ikanos&#146; Amendment No. 6 to its Registration Statement on Form S-1
filed with the SEC on September 1, 2005.</p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2</font></p>

<div style="color:windowtext;margin:0pt 0pt .0001pt;"><hr size="2" width="100%" noshade color="gray" align="left"></div>

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

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<div style="font-family:Times New Roman;">

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 9. Undertakings</font></b></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(a) The undersigned
registrant hereby undertakes:</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;font-size:10.0pt;margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(1)</font><font size="1" style="font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>To
file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration Statement:</p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(i) to include any
prospectus required by Section 10(a)(3) of the Securities Act of 1933;</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(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;</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(iii) to include any
material information with respect to the plan of distribution not previously
disclosed in the Registration Statement or any material change to the
information in the Registration Statement;</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">provided, however, that
paragraphs (a)(1)(i) and (a)(1)(ii) above 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
Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are
incorporated by reference in the Registration Statement.</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(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.</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(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.</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(b) The undersigned
Registrant hereby undertakes that, for purposes of determining any liability
under the Securities Act of 1933, each filing of the Registrant&#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 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="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(c) Insofar as
indemnification for liabilities arising under the Securities Act of 1933 may be
permitted to directors, officers and controlling persons of the Registrant
pursuant to the foregoing provisions, or otherwise, the Registrant has been
advised that in the opinion of the Securities and Exchange Commission 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.</font></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3</font></p>

<div style="color:windowtext;margin:0pt 0pt .0001pt;"><hr size="2" width="100%" noshade color="gray" align="left"></div>

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

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<div style="font-family:Times New Roman;">

<p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">SIGNATURES</font></b></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;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 certifies that it
has reasonable grounds to believe that it meets all of the requirements for
filing on Form&nbsp;S-8 and has duly caused this registration statement to be
signed on its behalf by the undersigned, thereunto duly authorized, in the City
of Fremont, State of California, on June&nbsp;20, 2006.</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;"><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="43%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:43.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="56%" colspan="2" valign="top" style="padding:0pt .7pt 0pt .7pt;width:56.46%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">IKANOS COMMUNICATIONS,
  INC.</font></p>
  </td>
 </tr>
 <tr>
  <td width="43%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:43.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="56%" colspan="2" valign="top" style="padding:0pt .7pt 0pt .7pt;width:56.46%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="43%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:43.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="5%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:5.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By:</font></p>
  </td>
  <td width="50%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt .7pt 0pt .7pt;width:50.92%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ RAJESH VASHIST</font></p>
  </td>
 </tr>
 <tr>
  <td width="43%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:43.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><i><font size="2" face="Times New Roman" style="font-size:1.0pt;font-style:italic;">&nbsp;</font></i></p>
  </td>
  <td width="5%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:5.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><i><font size="2" face="Times New Roman" style="font-size:1.0pt;font-style:italic;">&nbsp;</font></i></p>
  </td>
  <td width="50%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:50.92%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Rajesh Vashist,</font></i></p>
  </td>
 </tr>
 <tr>
  <td width="43%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:43.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="5%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:5.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="50%" valign="top" style="padding:0pt .7pt 0pt .7pt;width:50.92%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">President, Chief Executive
  Officer and Chairman of the Board</font></i></p>
  </td>
 </tr>
</table>

<p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">POWER OF
ATTORNEY</font></b></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;font-size:10.0pt;margin:0pt 0pt .0001pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">KNOW ALL
PERSONS BY THESE PRESENTS</font></b>, that each person whose signature
appears below constitutes and appoints Rajesh Vashist and Daniel K. Atler and
each of them, acting individually, as his attorney-in-fact, with full power of
substitution, for him and in any and all capacities, to sign any and all
amendments to this registration statement on Form S-8 (including post-effective
amendments) and to file the same, with all exhibits thereto and other documents
in connection therewith, with the Securities and Exchange Commission, hereby
ratifying and confirming our signatures as they may be signed by our said
attorney to any and all amendments to the registration statement.</p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;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 and on the dates
indicated.</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse;">
 <tr>
  <td width="24%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:24.16%;">
  <p style="color:windowtext;font-weight:bold;line-height:normal;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Signature</font></b></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.68%;">
  <p style="color:windowtext;font-weight:bold;line-height:normal;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>
  <td width="51%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:51.16%;">
  <p style="color:windowtext;font-weight:bold;line-height:normal;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Title</font></b></p>
  </td>
  <td width="1%" valign="bottom" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.54%;">
  <p style="color:windowtext;font-weight:bold;line-height:normal;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>
  <td width="21%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:21.46%;">
  <p style="color:windowtext;font-weight:bold;line-height:normal;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;">Date</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="24%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:24.16%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.68%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:51.16%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="21%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:21.46%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="24%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:24.16%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ RAJESH VASHIST</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.68%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:51.16%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">President, Chief Executive Officer and Chairman of
  the Board</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="21%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:21.46%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">June 20, 2006</font></p>
  </td>
 </tr>
 <tr>
  <td width="24%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:24.16%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Rajesh Vashist</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.68%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:51.16%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt 20.0pt;text-indent:-10.0pt;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Principal
  Executive Officer</font></i></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><i><font size="2" face="Times New Roman" style="font-size:1.0pt;font-style:italic;">&nbsp;</font></i></p>
  </td>
  <td width="21%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:21.46%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><i><font size="2" face="Times New Roman" style="font-size:1.0pt;font-style:italic;">&nbsp;</font></i></p>
  </td>
 </tr>
 <tr>
  <td width="24%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:24.16%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.68%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:51.16%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt 20.0pt;text-indent:-10.0pt;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">&nbsp;</font></i></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">&nbsp;</font></i></p>
  </td>
  <td width="21%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:21.46%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">&nbsp;</font></i></p>
  </td>
 </tr>
 <tr>
  <td width="24%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:24.16%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ DANIEL K. ATLER</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.68%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:51.16%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Vice President and Chief Financial Officer</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="21%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:21.46%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">June 20, 2006</font></p>
  </td>
 </tr>
 <tr>
  <td width="24%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:24.16%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Daniel K. Atler</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.68%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:51.16%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt 20.0pt;text-indent:-10.0pt;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Principal
  Financial and Accounting Officer</font></i></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><i><font size="2" face="Times New Roman" style="font-size:1.0pt;font-style:italic;">&nbsp;</font></i></p>
  </td>
  <td width="21%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:21.46%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><i><font size="2" face="Times New Roman" style="font-size:1.0pt;font-style:italic;">&nbsp;</font></i></p>
  </td>
 </tr>
 <tr>
  <td width="24%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:24.16%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.68%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:51.16%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt 20.0pt;text-indent:-10.0pt;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">&nbsp;</font></i></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">&nbsp;</font></i></p>
  </td>
  <td width="21%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:21.46%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">&nbsp;</font></i></p>
  </td>
 </tr>
 <tr>
  <td width="24%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:24.16%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ DANIAL FAIZULLABHOY</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.68%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:51.16%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="21%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:21.46%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">June 20, 2006</font></p>
  </td>
 </tr>
 <tr>
  <td width="24%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:24.16%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Danial Faizullabhoy</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.68%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:51.16%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="21%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:21.46%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="24%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:24.16%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.68%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:51.16%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="21%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:21.46%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="24%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:24.16%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ MICHAEL GOGUEN</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.68%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:51.16%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="21%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:21.46%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">June 20, 2006</font></p>
  </td>
 </tr>
 <tr>
  <td width="24%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:24.16%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Michael Goguen</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.68%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:51.16%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="21%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:21.46%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="24%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:24.16%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.68%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:51.16%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="21%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:21.46%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="24%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:24.16%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ MICHAEL GULETT</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.68%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:51.16%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="21%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:21.46%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">June 20, 2006</font></p>
  </td>
 </tr>
 <tr>
  <td width="24%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:24.16%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Michael Gulett</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.68%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:51.16%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="21%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:21.46%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="24%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:24.16%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.68%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:51.16%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="21%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:21.46%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="24%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:24.16%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ PAUL G. HANSEN</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.68%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:51.16%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="21%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:21.46%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">June 20, 2006</font></p>
  </td>
 </tr>
 <tr>
  <td width="24%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:24.16%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Paul G. Hansen</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.68%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:51.16%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="21%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:21.46%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="24%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:24.16%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.68%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:51.16%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="21%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:21.46%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="24%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:24.16%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ G. VENKATESH</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.68%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:51.16%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Director</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="21%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:21.46%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">June 20, 2006</font></p>
  </td>
 </tr>
 <tr>
  <td width="24%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:24.16%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">G. Venkatesh</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.68%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:51.16%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="1%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:1.54%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="21%" valign="top" style="padding:0pt 0pt 0pt 0pt 0pt 0pt 0pt 0pt;width:21.46%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
</table>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4</font></p>

<div style="color:windowtext;margin:0pt 0pt .0001pt;"><hr size="2" width="100%" noshade color="gray" align="left"></div>

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

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<br clear="all" style="page-break-before:always;">


<div style="font-family:Times New Roman;">

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">INDEX TO
EXHIBITS</font></b></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse;">
 <tr>
  <td width="7%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:7.88%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Exhibit<br>
  Number</font></b></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:3.36%;">
  <p align="center" style="color:windowtext;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="88%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0pt 0pt 0pt 0pt;width:88.76%;">
  <p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Document</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="7%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:7.88%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4.1(1)</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:3.36%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="88%" valign="top" style="border:none;padding:0pt 0pt 0pt 0pt;width:88.76%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1999 Stock Option Plan.</font></p>
  </td>
 </tr>
 <tr>
  <td width="7%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:7.88%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4.2(2)</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:3.36%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="88%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:88.76%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Amended and Restated
  2004 Equity Incentive Plan.</font></p>
  </td>
 </tr>
 <tr>
  <td width="7%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:7.88%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4.3(2)</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:3.36%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="88%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:88.76%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Amended and Restated
  2004 Employee Stock Purchase.</font></p>
  </td>
 </tr>
 <tr>
  <td width="7%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:7.88%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">5.1</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:3.36%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="88%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:88.76%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Opinion of Wilson
  Sonsini Goodrich &amp; Rosati, Professional Corporation, as to legality of
  securities being registered.</font></p>
  </td>
 </tr>
 <tr>
  <td width="7%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:7.88%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">23.1</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:3.36%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="88%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:88.76%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Consent of Independent
  Registered Public Accounting Firm.</font></p>
  </td>
 </tr>
 <tr>
  <td width="7%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:7.88%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">23.2</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:3.36%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="88%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:88.76%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Consent of Wilson
  Sonsini Goodrich &amp; Rosati, Professional Corporation (contained in
  Exhibit&nbsp;5.1).</font></p>
  </td>
 </tr>
 <tr>
  <td width="7%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:7.88%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">24.1</font></p>
  </td>
  <td width="3%" valign="bottom" style="padding:0pt 0pt 0pt 0pt;width:3.36%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="88%" valign="top" style="padding:0pt 0pt 0pt 0pt;width:88.76%;">
  <p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Power of Attorney (see
  page&nbsp;4).</font></p>
  </td>
 </tr>
</table>

<p style="color:windowtext;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<div style="color:windowtext;margin:0pt 0pt .0001pt;"><hr size="1" width="25%" noshade color="black" align="left"></div>

<p style="color:windowtext;font-size:10.0pt;margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(1)</font><font size="1" style="font-size:8.5pt;">&#160;&#160; </font>Incorporated
by reference to Ikanos&#146; Registration Statement on Form S-1 filed with the SEC
on June 25, 2004.</p>

<p style="color:windowtext;font-size:10.0pt;margin:0pt 0pt .0001pt 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:8.5pt;">&#160;&#160; </font>Incorporated by
reference to Ikanos&#146; Amendment No. 6 to its Registration Statement on Form S-1
filed with the SEC on September 1, 2005.</p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0pt 0pt .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">5</font></p>

<div style="color:windowtext;margin:0pt 0pt .0001pt;"><hr size="2" width="100%" noshade color="gray" align="left"></div>

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

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</html>
[{"type": "S-8", "sequence": "1", "filename": "a06-12251_1s8.htm", "description": "SECURITIES TO BE OFFERED TO EMPLOYEES PURSUANT TO EMPLOYEE BENEFIT PLANS", "secsgml_size_bytes": 98767}]
{"company-data": {"conformed-name": "IKANOS COMMUNICATIONS", "cik": "0001219210", "assigned-sic": "3661", "irs-number": "943326559", "state-of-incorporation": "CA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-135167", "film-number": "06915744"}, "business-address": {"street1": "47669 FREMONT BLVD.", "city": "FREMONT", "state": "CA", "zip": "94538", "phone": "(510) 979-0400"}, "mail-address": {"street1": "47669 FREMONT BLVD.", "city": "FREMONT", "state": "CA", "zip": "94538"}}
As filed with the Securities and Exchange Commission on June 20, 2006
Registration No. 333-
UNITED
STATES SECURITIES AND EXCHANGE COMMISSION
WASHINGTON,
D.C. 20549
FORM S-8
REGISTRATION
STATEMENT UNDER THE SECURITIES ACT OF 1933
IKANOS COMMUNICATIONS, INC.
(Exact name of Registrant as specified in its charter)
47669 Fremont Boulevard
Delaware
Fremont,
  CA 94538
73-1721486
(State or other
  jurisdiction of incorporation or organization)
(Address,
  including zip code, of Registrant's principal executive offices)
(I.R.S. Employer
  Identification No.)
2004 EQUITY INCENTIVE PLAN
2004 EMPLOYEE STOCK PURCHASE PLAN
(Full title of the
plans)
Rajesh
Vashist
President and Chief Executive
Officer
Ikanos Communications, Inc.
47669 Fremont Boulevard
Fremont, CA  94538
(510) 979-0400
(Name, address,
and telephone number, including area code, of agent for service)
Copy to:
John T.
Sheridan, Esq.
Wilson
Sonsini Goodrich & Rosati
Professional
Corporation
650 Page
Mill Road
Palo
Alto, CA 94304
(650) 493-9300
CALCULATION
OF REGISTRATION FEE
Title of Securities to
be Registered
Amount
to be
Registered (1)
Proposed Maximum
Offering Price
Per Share
Proposed Maximum
Aggregate
Offering Price
Amount of
Registration
Fee
Common Stock,
  $0.001 par value, issuable under Ikanos' 2004 Equity Incentive Plan
1,043,687 shares
$
12.59(2
)
$
13,140,019.33
$
1,405.98
Common Stock,
  $0.001 par value, issuable under Ikanos' 2004 Employee Stock Purchase Plan
593,004 shares
$
10.70(3
)
$
6,345,142.80
$
678.93
Total
  Registration Fees:
$
2,084.91
(1)
This registration statement shall also cover
any additional shares of common stock which become issuable by reason of any
stock dividend, stock split, recapitalization or other similar transaction
effected without the receipt of consideration which results in an increase in
the number of the outstanding shares of common stock.
(2)
The proposed maximum offering price per share
was determined pursuant to Rule 457(c) and Rule 457(h) of the Securities
Act of 1933, solely for purposes of calculating the registration fee, to be
equal to $13.79 per share, the average of the high and low price of Ikanos'
common stock, as reported on The Nasdaq National Market on June 16, 2006.
(3)
The proposed maximum offering price per share
was determined pursuant to Rule 457(c) and Rule 457(h) of the Securities
Act of 1933, solely for purposes of calculating the registration fee, to be
equal to $13.79 per share, the average of the high and low price of Ikanos'
common stock, as reported on The Nasdaq National Market on June 16, 2006,
multiplied by 85%, which is the percentage of the trading price applicable to
purchases under the 2004 Employee Stock Purchase Plan.
EXPLANATORY
NOTE
Ikanos Communications,
Inc. ("Registrant") is filing this registration statement on Form S-8 to
register 1,043,687 additional shares of Registrant's common stock authorized
for issuance under Registrant's Amended and Restated 2004 Equity Incentive Plan
(the "2004 Equity Incentive Plan") and 593,004 additional shares of
Registrant's common stock authorized for issuance under Registrant's Amended
and Restated 2004 Employee Stock Purchase Plan (the "2004 Employee Stock
Purchase Plan").
On September 28, 2005,
Registrant filed a registration statement on Form S-8 (file no. 333-128645)
with the United States Securities and Exchange Commission ("SEC") to register
3,831,546 shares of Registrant's common stock for issuance under Registrant's
1999 Stock Option Plan, 228,563 shares of Registrant's common stock for
issuance under the 2004 Equity Incentive Plan and 1,000,000 shares of
Registrant's common stock for issuance under the 2004 Employee Stock Purchase
Plan (the "Prior Registration Statement"). In accordance with General
Instruction E of Form S-8, the contents of the Prior Registration Statement,
including any amendments thereto or filings incorporated therein, are hereby
incorporated by reference into this registration statement to the extent not
otherwise amended or superseded by the contents hereof.
PART II
INFORMATION
REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of
Documents by Reference
The following documents
and information previously filed with the SEC by the Registrant are incorporated
by reference herein.
1.
Registrant's prospectus
filed with the SEC pursuant to Rule 424(b)(4) under the Securities Act of 1933,
as amended, on March 17, 2006, which contains audited financial statements for
the most recent fiscal year for which such statements have been filed,
including all material incorporated by reference therein and any subsequently
filed amendments.
2.
Registrant's Quarterly
Report on Form 10-Q for the fiscal quarter ended April 2, 2006 as filed with
the SEC on May 17, 2006.
3.
Registrant's Current
Reports on Form 8-K as filed with the SEC on January 19, 2006, February 9, 2006
and February 24, 2006 (except with respect to those items furnished but not
filed), February 27, 2006, March 13, 2006, April 5, 2006, April 24, 2006 and
June 15, 2006.
4.
The description of the
Registrant's common stock contained in the Registration Statement on Form 8-A
(File No. 000-51532) filed with the SEC on September 19, 2005 pursuant to
Section 12(g) of the Securities Exchange Act of 1934, as amended, including all
material incorporated by reference therein and any subsequently filed
amendments or reports filed for the purpose of updating such description.
All documents
subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and
15(d) of the Securities Exchange Act of 1934, prior to the filing of a
post-effective amendment which indicates that all securities offered have been
sold or which deregisters all securities then remaining unsold, shall be deemed
to be incorporated by reference in this Registration Statement and to be a part
hereof from the date of filing of such documents. Any statement contained
herein or in a document incorporated or deemed to be incorporated by reference herein
shall be deemed to be modified or superseded for purposes of this Registration
Statement to the extent that a statement contained herein or in any other
subsequently filed document which also is or is deemed to be incorporated by
reference herein modifies or supersedes such earlier statement. Any statement
so modified or superseded shall not be deemed, except as so modified or
superseded, to constitute a part of this Registration Statement.
Item 8. Exhibits
Exhibit
Number
Document
4.1(1)
1999 Stock Option Plan.
4.2(2)
Amended and Restated
  2004 Equity Incentive Plan.
4.3(2)
Amended and Restated
  2004 Employee Stock Purchase.
5.1
Opinion of Wilson
  Sonsini Goodrich & Rosati, Professional Corporation, as to legality of
  securities being registered.
23.1
Consent of Independent
  Registered Public Accounting Firm.
23.2
Consent of Wilson
  Sonsini Goodrich & Rosati, Professional Corporation (contained in
  Exhibit 5.1).
24.1
Power of Attorney (see
  page 4).
(1)
Incorporated by
reference to Ikanos' Registration Statement on Form S-1 filed with the SEC on June
25, 2004.
(2)
Incorporated by
reference to Ikanos' Amendment No. 6 to its Registration Statement on Form S-1
filed with the SEC on September 1, 2005.
2
Item 9. Undertakings
(a) The undersigned
registrant hereby undertakes:
(1)
To
file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration Statement:
(i) to include any
prospectus required by Section 10(a)(3) of the Securities Act of 1933;
(ii) to reflect in the
prospectus any facts or events arising after the effective date of the
Registration Statement (or the most recent post-effective amendment thereof)
which, individually or in the aggregate, represent a fundamental change in the
information set forth in the Registration Statement;
(iii) to include any
material information with respect to the plan of distribution not previously
disclosed in the Registration Statement or any material change to the
information in the Registration Statement;
provided, however, that
paragraphs (a)(1)(i) and (a)(1)(ii) above 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
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 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
Registrant hereby undertakes that, for purposes of determining any liability
under the Securities Act of 1933, each filing of the Registrant's annual report
pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of
1934 (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 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 of 1933 may be
permitted to directors, officers and controlling persons of the Registrant
pursuant to the foregoing provisions, or otherwise, the Registrant has been
advised that in the opinion of the Securities and Exchange Commission 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.
3
SIGNATURES
Pursuant to the
requirements of the Securities Act of 1933, the Registrant certifies that it
has reasonable grounds to believe that it meets all of the requirements for
filing on Form S-8 and has duly caused this registration statement to be
signed on its behalf by the undersigned, thereunto duly authorized, in the City
of Fremont, State of California, on June 20, 2006.
IKANOS COMMUNICATIONS,
  INC.
By:
/s/ RAJESH VASHIST
Rajesh Vashist,
President, Chief Executive
  Officer and Chairman of the Board
POWER OF
ATTORNEY
KNOW ALL
PERSONS BY THESE PRESENTS
, that each person whose signature
appears below constitutes and appoints Rajesh Vashist and Daniel K. Atler and
each of them, acting individually, as his attorney-in-fact, with full power of
substitution, for him and in any and all capacities, to sign any and all
amendments to this registration statement on Form S-8 (including post-effective
amendments) and to file the same, with all exhibits thereto and other documents
in connection therewith, with the Securities and Exchange Commission, hereby
ratifying and confirming our signatures as they may be signed by our said
attorney to any and all amendments to the registration statement.
Pursuant to the
requirements of the Securities Act of 1933, this registration statement has
been signed by the following persons in the capacities and on the dates
indicated.
Signature
Title
Date
/s/ RAJESH VASHIST
President, Chief Executive Officer and Chairman of
  the Board
June 20, 2006
Rajesh Vashist
Principal
  Executive Officer
/s/ DANIEL K. ATLER
Vice President and Chief Financial Officer
June 20, 2006
Daniel K. Atler
Principal
  Financial and Accounting Officer
/s/ DANIAL FAIZULLABHOY
Director
June 20, 2006
Danial Faizullabhoy
/s/ MICHAEL GOGUEN
Director
June 20, 2006
Michael Goguen
/s/ MICHAEL GULETT
Director
June 20, 2006
Michael Gulett
/s/ PAUL G. HANSEN
Director
June 20, 2006
Paul G. Hansen
/s/ G. VENKATESH
Director
June 20, 2006
G. Venkatesh
4
INDEX TO
EXHIBITS
Exhibit
Number
Document
4.1(1)
1999 Stock Option Plan.
4.2(2)
Amended and Restated
  2004 Equity Incentive Plan.
4.3(2)
Amended and Restated
  2004 Employee Stock Purchase.
5.1
Opinion of Wilson
  Sonsini Goodrich & Rosati, Professional Corporation, as to legality of
  securities being registered.
23.1
Consent of Independent
  Registered Public Accounting Firm.
23.2
Consent of Wilson
  Sonsini Goodrich & Rosati, Professional Corporation (contained in
  Exhibit 5.1).
24.1
Power of Attorney (see
  page 4).
(1)
Incorporated
by reference to Ikanos' Registration Statement on Form S-1 filed with the SEC
on June 25, 2004.
(2)
Incorporated by
reference to Ikanos' Amendment No. 6 to its Registration Statement on Form S-1
filed with the SEC on September 1, 2005.
5