As filed with the Securities and Exchange Commission on April 18, 2006
                        Registration No. 333-_____

                   SECURITIES AND EXCHANGE COMMISSION
                        Washington, D.C. 20549


                               Form S-8
                         REGISTRATION STATEMENT
                                Under
                       THE SECURITIES ACT OF 1933


                              NIKE, INC.
          (Exact name of registrant as specified in its charter)


OREGON                                               93-0584541
(State or other jurisdiction                         (IRS Employer
of incorporation or organization)                    Identification No.)

One Bowerman Drive
Beaverton, Oregon                                    97005-6453
(Address of Principal                                (Zip Code)
Executive Offices)

                          _________________


                               NIKE, Inc.
                       1990 Stock Incentive Plan
                          (Full title of plan)

                          John F. Coburn III
                   Senior Governance Counsel and Corporate Secretary
                              NIKE, Inc.
                          One Bowerman Drive
                     Beaverton, Oregon  97005-6453
                 (Name and address of agent for service)

Telephone number, including area code, of agent for service:  (503) 671-
6453

                               Copy to:

                           Stuart Chestler
                           Stoel Rives LLP
                    900 SW Fifth Avenue, Suite 2600
                      Portland, Oregon 97204-1268


<PAGE>
<TABLE>
                          CALCULATION OF REGISTRATION FEE
_______________________________________________________________________
<C>                  <C>           <C>                    <C>                 <C>
                                   Proposed             Proposed Maximum    Amount of
Title of Securities  Amount to be  Maximum Offering     Aggregate Offering  Registration
to be Registered     Registered    Price Per Share (1)   Price (1)          Fee
___________________  ____________  ___________________  __________________  ____________

Class B Common        16,000,000       $82.41             $1,318,560,000     $141,085.92
Stock, no par         Shares
value
____________________________________________________________________________
</TABLE>

(1)     Estimated solely for the purpose of calculating the registration
        fee pursuant to Rule 457(h) under the Securities Act of 1933.
        The calculation of the registration fee for the shares is based
        on $82.41, which was the average of the high and low prices of
        the Class B Common Stock on April 12, 2006, as reported in The
        Wall Street Journal for New York Stock Exchange issues.

<PAGE>


                              PART II

             INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 3.  Incorporation of Documents By Reference.
         _______________________________________

     The following documents filed by NIKE, Inc. (the "Company") with
the Securities and Exchange Commission are incorporated herein by
reference:

          (a)     The Company's latest annual report filed pursuant to
     Section 13(a) or 15(d) of the Securities Exchange Act of 1934 or
     the latest prospectus filed pursuant to Rule 424(b) under the
     Securities Act of 1933 that contains audited consolidated financial
     statements for the Company's latest fiscal year for which such
     statements have been filed.

          (b)     All other reports filed pursuant to Section 13(a) or
     15(d) of the Securities Exchange Act of 1934 since the end of the
     fiscal year covered by the annual report or prospectus referred to
     in (a) above.

          (c)     The description of the authorized capital stock of the
     Company contained in the Company's registration statement filed
     under Section 12 of the Securities Exchange Act of 1934, including
     any amendment or report filed for the purpose of updating the
     description.

     All reports and other documents subsequently filed by the Company
pursuant to Sections 13(a) and (c), 14 and 15(d) of the Securities
Exchange Act of 1934, as amended, prior to the filing of a post-
effective amendment which indicates that all securities offered hereby
have been sold or which deregisters all securities remaining unsold,
shall be deemed to be incorporated by reference herein and to be a part
hereof from the date of the filing of such reports and documents.

Item 4.  Description of Securities.
         _________________________

         Not Applicable.

Item 5.  Interests of Named Experts and Counsel.
         ______________________________________

         Not Applicable.

Item 6.  Indemnification of Directors and Officers.
         _________________________________________

     Under the Oregon Business Corporation Act (the "Oregon Act"), the
Company's Restated Articles of Incorporation, as amended (the
"Articles") and the Company's Third Restated Bylaws, as amended (the
"Bylaws"), the Company has broad powers to indemnify directors and
officers against liabilities that they may incur in such capacities.

     The Oregon Act authorizes the indemnification of an individual made
a party to a proceeding because the individual is or was an officer or
director against certain liability incurred in the proceeding if:

     (a)     the conduct of the individual was in good faith;

     (b)     the individual reasonably believed that his or her conduct
was in the best interests of the corporation or at least not opposed to
its best interests;

                             II-3
     (c)     in the case of any criminal proceeding, the individual had
no reasonable cause to believe his or her conduct was unlawful;

     (d)     in the case of any proceeding by or in the right of the
corporation, the individual was not adjudged liable to the corporation;
and

     (e)     in connection with any proceeding (other than a proceeding
by or in the right of the corporation) charging improper personal
benefit to the individual, the individual was not adjudged liable on the
basis that he or she improperly received personal benefit.

     The Oregon Act also authorizes a court to order indemnification,
whether or not the above standards of conduct have been met, if the
court determines that the officer or director is fairly and reasonably
entitled to indemnification in view of all the relevant circumstances.
In addition, the Oregon Act provides that the indemnification described
above is not exclusive of any other rights to which officers or
directors may be entitled under the corporation's articles of
incorporation or bylaws, or under any agreement, action of its board of
directors, vote of shareholders or otherwise.

     Paragraph A of Article VIII of the Articles authorizes, but does
not require, the Company to indemnify its officers and directors to the
fullest extent not prohibited by law against liability incurred in
serving the Company.  Article 9 of the Bylaws requires the Company to
indemnify its directors and officers to the fullest extent not
prohibited by law against liability incurred in serving the Company.

     The Oregon Act also authorizes a corporation to include in its
articles of incorporation a provision eliminating or limiting the
personal liability of a director to the corporation or its shareholders
for monetary damages for conduct as a director, except that such a
provision cannot affect the liability of a director (i) for any breach
of the director's duty of loyalty to the corporation or its
shareholders, (ii) for acts or omissions not in good faith or which
involve intentional misconduct or a knowing violation of law, (iii) for
any unlawful corporate distribution as defined in the Oregon Act or (iv)
for any transaction from which the director derived an improper personal
benefit.

     Paragraph B of Article VIII of the Articles and Article 10 of the
Bylaws provide that the liability of the Company's directors to the
Company or its shareholders for monetary damages for conduct as a
director is limited to the fullest extent not prohibited by law.

     In addition to the indemnification and exculpation provided by the
Articles and Bylaws, the Company has entered into an indemnity agreement
with each of its directors and officers.  The indemnity agreements
require the Company to provide indemnification, to the fullest extend
not prohibited by law, for all liability (including attorney fees,
judgments, fines and amounts paid in settlement) actually and reasonably
incurred by the director or officer in connection with any actual or
threatened proceeding (including, to the extent not prohibited by law,
any derivative action) by reason of the fact that the person is or was
serving as a director or officer of the Company, or is or was serving at
the request of the Company as a director, officer, employee or agent of
another corporation, partnership, joint venture, trust or other
enterprise, including an employee benefit plan.

     The Company maintains directors' and officers' liability insurance
under which the Company's directors and officers are insured against
loss (as defined) as a result of claims brought against them alleging
breach of duty, neglect, error or misstatement while acting in such
capacities.

                             II-4
Item 7.  Exemption From Registration Claimed.
         ___________________________________

         Not Applicable.

Item 8.  Exhibits.
         ________

        4.1     Restated Articles of Incorporation of the Company, as
                amended.  Incorporated by reference to Exhibit 3.1 to
                the Company's Quarterly Report on Form 10-Q for the
                fiscal quarter ended August 31, 2005.

        4.2     Third Restated Bylaws of the Company, as amended.
                Incorporated by reference to Exhibit 3.2 to the
                Company's Current Report on Form 8-K filed November 18,
                2004.

        5.1     Opinion of Counsel.

        23.1    Consent of PricewaterhouseCoopers LLP.

        23.2    Consent of Counsel (included in Exhibit 5.1).

        24.1    Power of Attorney.

Item 9.  Undertakings.
         ____________

       (a)      The undersigned registrant hereby undertakes:

                (1)     To file, during any period in which offers or
       sales are being made, a post-effective amendment to this
       registration statement:

                        (i)     To include any prospectus required by
                        Section 10(a)(3) of the Securities Act of 1933;

                        (ii)    To reflect in the prospectus any facts
                        or events arising after the effective date of
                        the registration statement (or the most recent
                        post-effective amendment thereof) which,
                        individually or in the aggregate, represent a
                        fundamental change in the information set forth
                        in the registration statement.  Notwithstanding
                        the foregoing, any increase or decrease in
                        volume of securities offered (if the total
                        dollar value of the securities offered would not
                        exceed that which was registered) and any
                        deviation from the low or high end of the
                        estimated maximum offering range may be
                        reflected in the form of prospectus filed with
                        the Commission pursuant to Rule 424(b) if, in
                        the aggregate, the changes in volume and price
                        represent no more than a 20% change in the
                        maximum aggregate offering price set forth in
                        the "Calculation of Registration Fee" table in
                        the effective registration statement.

                        (iii)   To include any material information
                        with respect to the plan of distribution not
                        previously disclosed in the registration
                        statement or any material change to such
                        information in the registration statement;


                             II-5
     PROVIDED, HOWEVER, that paragraphs (a)(1)(i) and (a)(1)(ii) do not
     apply if the registration statement is on Form S-8, and the
     information required to be included in a post-effective amendment
     by those paragraphs is contained in reports filed with or furnished
     to the Commission by the registrant pursuant to Section 13 or
     Section 15(d) of the Securities Exchange Act of 1934 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 such post-effective
     amendment shall be deemed to be a new registration statement
     relating to the securities offered therein, and the offering of
     such securities at that time shall be deemed to be the initial bona
     fide offering thereof.

          (3)     To remove from registration by means of a post-
     effective amendment any of the securities being registered which
     remain unsold at the termination of the offering.

          (4)     That, for the purpose of determining liability of the
     registrant under the Securities Act of 1933 to any purchaser in the
     initial distribution of the securities:

                  The undersigned registrant undertakes that in a
     primary offering of securities of the undersigned registrant
     pursuant to this registration statement, regardless of the
     underwriting method used to sell the securities to the purchaser,
     if the securities are offered or sold to such purchaser by means of
     any of the following communications, the undersigned registrant
     will be a seller to the purchaser and will be considered to offer
     or sell such securities to such purchaser:

                        (i)     Any preliminary prospectus or prospectus
                        of the undersigned registrant relating to the
                        offering required to be filed pursuant to Rule
                        424;

                        (ii)    Any free writing prospectus relating to
                        the offering prepared by or on behalf of the
                        undersigned registrant or used or referred to by
                        the undersigned registrant;

                        (iii)   The portion of any other free writing
                        prospectus relating to the offering containing
                        material information about the undersigned
                        registrant or its securities provided by or on
                        behalf of the undersigned registrant; and

                        (iv)    Any other communication that is an offer
                        in the offering made by the undersigned
                        registrant to the purchaser.

     (b)     The undersigned registrant hereby undertakes that, for
purposes of determining any liability under the Securities Act of 1933,
each filing of the registrant's annual report pursuant to Section 13(a)
or Section 15(d) of the Securities Exchange Act of 1934 that is
incorporated by reference in the registration 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

                             II-6
opinion of the Securities and Exchange Commission such indemnification
is against public policy as expressed in the Act and is, therefore,
unenforceable.  In the event that a claim for indemnification 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 Act and will be governed by the final adjudication of
such issue.

                              SIGNATURES

     Pursuant to the requirements of the Securities Act of 1933, the
Company certifies that it has reasonable grounds to believe that it
meets all of the requirements for filing on Form S-8 and has duly caused
this registration statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of Beaverton, State
of Oregon, on April 18, 2006.

                                 NIKE, INC.


                                 By:  /s/ John F. Coburn III
                                      ____________________________
                                      John F. Coburn III
                                      Senior Governance Counsel and
                                      Corporate Secretary

Pursuant to the requirements of the Securities Act of 1933, this
registration statement has been signed by the following persons in the
capacities indicated on April 18, 2006.

Signature                                      Title

(1) Principal Executive Officer:


* MARK G. PARKER
______________________________
Mark G. Parker                                 Chief Executive Officer,
                                               President and Director

(2) Principal Financial and
    Accounting Officer:


*DONALD W. BLAIR                             Chief Financial Officer
______________________________
Donald W. Blair

(3) Directors:

*PHILIP H. KNIGHT                            Chairman of the Board
______________________________
Philip H. Knight

*JOHN G. CONNORS                             Director
______________________________
John G. Connors



                             II-7
*JILL K. CONWAY                              Director
______________________________
Jill K. Conway

*TIMOTHY D. COOK                             Director
______________________________
Timothy D. Cook

*RALPH D. DeNUNZIO                           Director
______________________________
Ralph D. DeNunzio

*ALAN B. GRAF, JR.                           Director
_____________________________
Alan B. Graf, Jr.

*DOUGLAS G. HOUSER                           Director
_____________________________
Douglas G. Houser

*JEANNE P. JACKSON                           Director
_____________________________
Jeanne P. Jackson

*ORIN C. SMITH                               Director
______________________________
Orin C. Smith

*JOHN R. THOMPSON, JR.                       Director
_____________________________
John R. Thompson, Jr.


*By:  /s/ John F. Coburn III
     ____________________________________
     John F. Coburn III, Attorney-in-Fact






























                             II-8

EXHIBIT INDEX


Exhibit
Number            Document Description
_______           ____________________

4.1               Restated Articles of Incorporation of the Company, as
                  amended. Incorporated by reference to Exhibit 3.1 to
                  the Company's Quarterly Report on Form 10-Q for the
                  fiscal quarter ended August 31, 2005.

4.2               Third Restated Bylaws of the Company, as amended.
                  Incorporated by reference to Exhibit 3.2 to the
                  Company's Current Report on Form 8-K filed November 18,
                  2004.

5.1               Opinion of Counsel.

23.1              Consent of PricewaterhouseCoopers LLP.

23.2              Consent of Counsel (included in Exhibit 5.1).

24.1              Power of Attorney.
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{"company-data": {"conformed-name": "NIKE INC", "cik": "0000320187", "assigned-sic": "3021", "irs-number": "930584541", "state-of-incorporation": "OR", "fiscal-year-end": "0531"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-133360", "film-number": "06765016"}, "business-address": {"street1": "ONE BOWERMAN DR", "city": "BEAVERTON", "state": "OR", "zip": "97005-6453", "phone": "5036713173"}, "mail-address": {"street1": "ONE BOWERMAN DR", "city": "BEAVERTON", "state": "OR", "zip": "97005-6453"}}
As filed with the Securities and Exchange Commission on April 18, 2006
                        Registration No. 333-_____

                   SECURITIES AND EXCHANGE COMMISSION
                        Washington, D.C. 20549

                               Form S-8
                         REGISTRATION STATEMENT
                                Under
                       THE SECURITIES ACT OF 1933

                              NIKE, INC.
          (Exact name of registrant as specified in its charter)

OREGON                                               93-0584541
(State or other jurisdiction                         (IRS Employer
of incorporation or organization)                    Identification No.)

One Bowerman Drive
Beaverton, Oregon                                    97005-6453
(Address of Principal                                (Zip Code)
Executive Offices)

                          _________________

                               NIKE, Inc.
                       1990 Stock Incentive Plan
                          (Full title of plan)

                          John F. Coburn III
                   Senior Governance Counsel and Corporate Secretary
                              NIKE, Inc.
                          One Bowerman Drive
                     Beaverton, Oregon  97005-6453
                 (Name and address of agent for service)

Telephone number, including area code, of agent for service:  (503) 671-
6453

                               Copy to:

                           Stuart Chestler
                           Stoel Rives LLP
                    900 SW Fifth Avenue, Suite 2600
                      Portland, Oregon 97204-1268
CALCULATION OF REGISTRATION FEE
_______________________________________________________________________
Proposed             Proposed Maximum    Amount of
Title of Securities  Amount to be  Maximum Offering     Aggregate Offering  Registration
to be Registered     Registered    Price Per Share (1)   Price (1)          Fee
___________________  ____________  ___________________  __________________  ____________

Class B Common        16,000,000       $82.41             $1,318,560,000     $141,085.92
Stock, no par         Shares
value
____________________________________________________________________________
(1)     Estimated solely for the purpose of calculating the registration
        fee pursuant to Rule 457(h) under the Securities Act of 1933.
        The calculation of the registration fee for the shares is based
        on $82.41, which was the average of the high and low prices of
        the Class B Common Stock on April 12, 2006, as reported in The
        Wall Street Journal for New York Stock Exchange issues.
PART II

             INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 3.  Incorporation of Documents By Reference.
         _______________________________________

     The following documents filed by NIKE, Inc. (the "Company") with
the Securities and Exchange Commission are incorporated herein by
reference:

          (a)     The Company's latest annual report filed pursuant to
     Section 13(a) or 15(d) of the Securities Exchange Act of 1934 or
     the latest prospectus filed pursuant to Rule 424(b) under the
     Securities Act of 1933 that contains audited consolidated financial
     statements for the Company's latest fiscal year for which such
     statements have been filed.

          (b)     All other reports filed pursuant to Section 13(a) or
     15(d) of the Securities Exchange Act of 1934 since the end of the
     fiscal year covered by the annual report or prospectus referred to
     in (a) above.

          (c)     The description of the authorized capital stock of the
     Company contained in the Company's registration statement filed
     under Section 12 of the Securities Exchange Act of 1934, including
     any amendment or report filed for the purpose of updating the
     description.

     All reports and other documents subsequently filed by the Company
pursuant to Sections 13(a) and (c), 14 and 15(d) of the Securities
Exchange Act of 1934, as amended, prior to the filing of a post-
effective amendment which indicates that all securities offered hereby
have been sold or which deregisters all securities remaining unsold,
shall be deemed to be incorporated by reference herein and to be a part
hereof from the date of the filing of such reports and documents.

Item 4.  Description of Securities.
         _________________________

         Not Applicable.

Item 5.  Interests of Named Experts and Counsel.
         ______________________________________

         Not Applicable.

Item 6.  Indemnification of Directors and Officers.
         _________________________________________

     Under the Oregon Business Corporation Act (the "Oregon Act"), the
Company's Restated Articles of Incorporation, as amended (the
"Articles") and the Company's Third Restated Bylaws, as amended (the
"Bylaws"), the Company has broad powers to indemnify directors and
officers against liabilities that they may incur in such capacities.

     The Oregon Act authorizes the indemnification of an individual made
a party to a proceeding because the individual is or was an officer or
director against certain liability incurred in the proceeding if:

     (a)     the conduct of the individual was in good faith;

     (b)     the individual reasonably believed that his or her conduct
was in the best interests of the corporation or at least not opposed to
its best interests;

                             II-3
     (c)     in the case of any criminal proceeding, the individual had
no reasonable cause to believe his or her conduct was unlawful;

     (d)     in the case of any proceeding by or in the right of the
corporation, the individual was not adjudged liable to the corporation;
and

     (e)     in connection with any proceeding (other than a proceeding
by or in the right of the corporation) charging improper personal
benefit to the individual, the individual was not adjudged liable on the
basis that he or she improperly received personal benefit.

     The Oregon Act also authorizes a court to order indemnification,
whether or not the above standards of conduct have been met, if the
court determines that the officer or director is fairly and reasonably
entitled to indemnification in view of all the relevant circumstances.
In addition, the Oregon Act provides that the indemnification described
above is not exclusive of any other rights to which officers or
directors may be entitled under the corporation's articles of
incorporation or bylaws, or under any agreement, action of its board of
directors, vote of shareholders or otherwise.

     Paragraph A of Article VIII of the Articles authorizes, but does
not require, the Company to indemnify its officers and directors to the
fullest extent not prohibited by law against liability incurred in
serving the Company.  Article 9 of the Bylaws requires the Company to
indemnify its directors and officers to the fullest extent not
prohibited by law against liability incurred in serving the Company.

     The Oregon Act also authorizes a corporation to include in its
articles of incorporation a provision eliminating or limiting the
personal liability of a director to the corporation or its shareholders
for monetary damages for conduct as a director, except that such a
provision cannot affect the liability of a director (i) for any breach
of the director's duty of loyalty to the corporation or its
shareholders, (ii) for acts or omissions not in good faith or which
involve intentional misconduct or a knowing violation of law, (iii) for
any unlawful corporate distribution as defined in the Oregon Act or (iv)
for any transaction from which the director derived an improper personal
benefit.

     Paragraph B of Article VIII of the Articles and Article 10 of the
Bylaws provide that the liability of the Company's directors to the
Company or its shareholders for monetary damages for conduct as a
director is limited to the fullest extent not prohibited by law.

     In addition to the indemnification and exculpation provided by the
Articles and Bylaws, the Company has entered into an indemnity agreement
with each of its directors and officers.  The indemnity agreements
require the Company to provide indemnification, to the fullest extend
not prohibited by law, for all liability (including attorney fees,
judgments, fines and amounts paid in settlement) actually and reasonably
incurred by the director or officer in connection with any actual or
threatened proceeding (including, to the extent not prohibited by law,
any derivative action) by reason of the fact that the person is or was
serving as a director or officer of the Company, or is or was serving at
the request of the Company as a director, officer, employee or agent of
another corporation, partnership, joint venture, trust or other
enterprise, including an employee benefit plan.

     The Company maintains directors' and officers' liability insurance
under which the Company's directors and officers are insured against
loss (as defined) as a result of claims brought against them alleging
breach of duty, neglect, error or misstatement while acting in such
capacities.

                             II-4
Item 7.  Exemption From Registration Claimed.
         ___________________________________

         Not Applicable.

Item 8.  Exhibits.
         ________

        4.1     Restated Articles of Incorporation of the Company, as
                amended.  Incorporated by reference to Exhibit 3.1 to
                the Company's Quarterly Report on Form 10-Q for the
                fiscal quarter ended August 31, 2005.

        4.2     Third Restated Bylaws of the Company, as amended.
                Incorporated by reference to Exhibit 3.2 to the
                Company's Current Report on Form 8-K filed November 18,
                2004.

        5.1     Opinion of Counsel.

        23.1    Consent of PricewaterhouseCoopers LLP.

        23.2    Consent of Counsel (included in Exhibit 5.1).

        24.1    Power of Attorney.

Item 9.  Undertakings.
         ____________

       (a)      The undersigned registrant hereby undertakes:

                (1)     To file, during any period in which offers or
       sales are being made, a post-effective amendment to this
       registration statement:

                        (i)     To include any prospectus required by
                        Section 10(a)(3) of the Securities Act of 1933;

                        (ii)    To reflect in the prospectus any facts
                        or events arising after the effective date of
                        the registration statement (or the most recent
                        post-effective amendment thereof) which,
                        individually or in the aggregate, represent a
                        fundamental change in the information set forth
                        in the registration statement.  Notwithstanding
                        the foregoing, any increase or decrease in
                        volume of securities offered (if the total
                        dollar value of the securities offered would not
                        exceed that which was registered) and any
                        deviation from the low or high end of the
                        estimated maximum offering range may be
                        reflected in the form of prospectus filed with
                        the Commission pursuant to Rule 424(b) if, in
                        the aggregate, the changes in volume and price
                        represent no more than a 20% change in the
                        maximum aggregate offering price set forth in
                        the "Calculation of Registration Fee" table in
                        the effective registration statement.

                        (iii)   To include any material information
                        with respect to the plan of distribution not
                        previously disclosed in the registration
                        statement or any material change to such
                        information in the registration statement;

                             II-5
     PROVIDED, HOWEVER, that paragraphs (a)(1)(i) and (a)(1)(ii) do not
     apply if the registration statement is on Form S-8, and the
     information required to be included in a post-effective amendment
     by those paragraphs is contained in reports filed with or furnished
     to the Commission by the registrant pursuant to Section 13 or
     Section 15(d) of the Securities Exchange Act of 1934 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 such post-effective
     amendment shall be deemed to be a new registration statement
     relating to the securities offered therein, and the offering of
     such securities at that time shall be deemed to be the initial bona
     fide offering thereof.

          (3)     To remove from registration by means of a post-
     effective amendment any of the securities being registered which
     remain unsold at the termination of the offering.

          (4)     That, for the purpose of determining liability of the
     registrant under the Securities Act of 1933 to any purchaser in the
     initial distribution of the securities:

                  The undersigned registrant undertakes that in a
     primary offering of securities of the undersigned registrant
     pursuant to this registration statement, regardless of the
     underwriting method used to sell the securities to the purchaser,
     if the securities are offered or sold to such purchaser by means of
     any of the following communications, the undersigned registrant
     will be a seller to the purchaser and will be considered to offer
     or sell such securities to such purchaser:

                        (i)     Any preliminary prospectus or prospectus
                        of the undersigned registrant relating to the
                        offering required to be filed pursuant to Rule
                        424;

                        (ii)    Any free writing prospectus relating to
                        the offering prepared by or on behalf of the
                        undersigned registrant or used or referred to by
                        the undersigned registrant;

                        (iii)   The portion of any other free writing
                        prospectus relating to the offering containing
                        material information about the undersigned
                        registrant or its securities provided by or on
                        behalf of the undersigned registrant; and

                        (iv)    Any other communication that is an offer
                        in the offering made by the undersigned
                        registrant to the purchaser.

     (b)     The undersigned registrant hereby undertakes that, for
purposes of determining any liability under the Securities Act of 1933,
each filing of the registrant's annual report pursuant to Section 13(a)
or Section 15(d) of the Securities Exchange Act of 1934 that is
incorporated by reference in the registration 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

                             II-6
opinion of the Securities and Exchange Commission such indemnification
is against public policy as expressed in the Act and is, therefore,
unenforceable.  In the event that a claim for indemnification 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 Act and will be governed by the final adjudication of
such issue.

                              SIGNATURES

     Pursuant to the requirements of the Securities Act of 1933, the
Company certifies that it has reasonable grounds to believe that it
meets all of the requirements for filing on Form S-8 and has duly caused
this registration statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of Beaverton, State
of Oregon, on April 18, 2006.

                                 NIKE, INC.

                                 By:  /s/ John F. Coburn III
                                      ____________________________
                                      John F. Coburn III
                                      Senior Governance Counsel and
                                      Corporate Secretary

Pursuant to the requirements of the Securities Act of 1933, this
registration statement has been signed by the following persons in the
capacities indicated on April 18, 2006.

Signature                                      Title

(1) Principal Executive Officer:

* MARK G. PARKER
______________________________
Mark G. Parker                                 Chief Executive Officer,
                                               President and Director

(2) Principal Financial and
    Accounting Officer:

*DONALD W. BLAIR                             Chief Financial Officer
______________________________
Donald W. Blair

(3) Directors:

*PHILIP H. KNIGHT                            Chairman of the Board
______________________________
Philip H. Knight

*JOHN G. CONNORS                             Director
______________________________
John G. Connors

                             II-7
*JILL K. CONWAY                              Director
______________________________
Jill K. Conway

*TIMOTHY D. COOK                             Director
______________________________
Timothy D. Cook

*RALPH D. DeNUNZIO                           Director
______________________________
Ralph D. DeNunzio

*ALAN B. GRAF, JR.                           Director
_____________________________
Alan B. Graf, Jr.

*DOUGLAS G. HOUSER                           Director
_____________________________
Douglas G. Houser

*JEANNE P. JACKSON                           Director
_____________________________
Jeanne P. Jackson

*ORIN C. SMITH                               Director
______________________________
Orin C. Smith

*JOHN R. THOMPSON, JR.                       Director
_____________________________
John R. Thompson, Jr.

*By:  /s/ John F. Coburn III
     ____________________________________
     John F. Coburn III, Attorney-in-Fact

                             II-8

EXHIBIT INDEX

Exhibit
Number            Document Description
_______           ____________________

4.1               Restated Articles of Incorporation of the Company, as
                  amended. Incorporated by reference to Exhibit 3.1 to
                  the Company's Quarterly Report on Form 10-Q for the
                  fiscal quarter ended August 31, 2005.

4.2               Third Restated Bylaws of the Company, as amended.
                  Incorporated by reference to Exhibit 3.2 to the
                  Company's Current Report on Form 8-K filed November 18,
                  2004.

5.1               Opinion of Counsel.

23.1              Consent of PricewaterhouseCoopers LLP.

23.2              Consent of Counsel (included in Exhibit 5.1).

24.1              Power of Attorney.