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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:right;'><FONT STYLE="font-size:10pt">Reg. No. 33 - _________</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">SECURITIES AND EXCHANGE COMMISSION</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">Washington, D.C. 20549</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">-------------------------</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">FORM S-8</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">REGISTRATION STATEMENT</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">UNDER</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">THE SECURITIES ACT OF 1933</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">-------------------------</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">LIZ CLAIBORNE, INC.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">(Exact name of issuer as specified in its charter)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="532" style=' border-collapse:collapse'>
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        <td width="48" nowrap valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td>
        <td  nowrap colspan="2" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Delaware</font></p> </td>
        <td width="83" nowrap valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">13-2842791</font></p> </td>
        <td   colspan="2">
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></td> </tr>
    <tr >
        <td  nowrap colspan="2" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">(State or other jurisdiction of</font></p> </td>
        <td  nowrap colspan="3" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">(I.R.S. Employer</font></p> </td>
        <td  width="8">
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></td> </tr>
    <tr>
        <td  nowrap colspan="2" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">incorporation or organization)</font></p> </td>
        <td  nowrap colspan="4" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Identification No.)</font></p> </td> </tr>
    <tr>
        <td width="53" ></td>

        <td width="403" ></td>

        <td width="21" ></td>

        <td width="91" ></td>

        <td width="10" ></td>

        <td width="9" ></td> </tr> </table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">1441 Broadway</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">New York, NY 10018</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">(Address of Principal Executive Offices)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">LIZ CLAIBORNE, INC. 2005 STOCK INCENTIVE PLAN</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">(Full title of the plan)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">Nicholas Rubino, Esq.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">Vice President &#150; Deputy General Counsel and Secretary</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">Liz Claiborne, Inc.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">One Claiborne Avenue</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">North Bergen, NJ 07047</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">(Name and address of agent for service)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">Telephone number, including area code, of</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">agent for service:  (201) 295-6000</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">CALCULATION OF REGISTRATION FEE</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="624" style=' margin-left:5.4pt;border-collapse:collapse'>
    <tr>
        <td width="108" valign=top style='border-bottom:solid black .5pt; padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Title of</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Securities</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">to be Registered</font></p> </td>
        <td width="108" valign=top style='border-bottom:solid black .5pt; padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Amount to be</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Registered (a)</font></p> </td>
        <td width="144" valign=top style='border-bottom:solid black .5pt; padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Proposed Maximum</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Offering Price</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Per Share </font><FONT STYLE="font-size:10pt">(b</font><FONT STYLE="font-size:10pt">)</font></p> </td>
        <td width="156" valign=top style='border-bottom:solid black .5pt; padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Proposed Maximum</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Aggregate</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Offering Price </font><FONT STYLE="font-size:10pt">(b</font><FONT STYLE="font-size:10pt">)</font></p> </td>
        <td  colspan="2" valign=top style=' border-bottom:solid black .5pt;padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Amount of Registration Fee</font></p> </td> </tr>
    <tr >
        <td width="108" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td>
        <td width="108" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td>
        <td width="144" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td>
        <td width="156" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td>
        <td width="84" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td>
        <td  width="24">
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></td> </tr>
    <tr >
        <td width="108" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Common stock</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">(par value $1.00</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">per share)</font></p> </td>
        <td width="108" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">5,000,000 shares</font></p> </td>
        <td width="144" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">$35.45</font></p> </td>
        <td width="156" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">$177,250,000</font></p> </td>
        <td width="84" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:right;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">$18,965</font></p> </td>
        <td  width="24">
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><FONT STYLE="font-size:10pt">Approximate Date of Proposed Sales:  From time to time after effective date of this Registration Statement.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">(a)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">In accordance with 17 CFR 230.457(h), represents maximum number of shares currently issuable under the Plan covered by this Registration Statement.</font></p> </td> </tr></table>


<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.5in; text-indent:-0.5in;text-align:justify;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="100%" style=' border-collapse:collapse'>
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        <td width="48" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">(b)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Estimated, in accordance with 17 C.F.R. 230.457(h), solely for the purpose of calculating the registration fee. The Proposed Maximum Offering Price Per Share is $35.45 and is based upon the average of the high and low sale price of the Common Stock as reported by the New York Stock Exchange as of December 13, 2005 which is within five (5) business days prior to the date of this registration statement.</font></p> </td> </tr></table>


<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.5in; text-indent:-0.5in;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.5in; text-indent:-0.5in;text-align:center;'><FONT STYLE="font-size:10pt">EXHIBIT INDEX IS LOCATED AT PAGE 7 OF THIS DOCUMENT</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.5in; text-indent:-0.5in;text-align:center;'><FONT STYLE="font-size:10pt">Total pages:  9</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:right;'><FONT STYLE="font-size:10pt">1</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<pAGE>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.5in; text-indent:-0.5in;text-align:center;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.5in; text-indent:-0.5in;text-align:center;'><FONT STYLE="font-size:10pt">PART I</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.5in; text-indent:-0.5in;text-align:center;'><FONT STYLE="font-size:10pt">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.5in; text-indent:-0.5in;text-align:center;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><FONT STYLE="font-size:10pt">Documents containing the information required by Part I of the Registration Statement will be sent or given to participants in the Plan as specified by Rule 428(b). Such documents are not filed with the Securities and Exchange Commission (the &#147;Commission&#148;) but constitute (along with the documents incorporated by reference into the registration statement pursuant to Item 3 of Part II of this registration statement), prospectuses that meet the requirements of Section 10(a) of the Securities Act of 1933.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">PART II</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">ITEM 3.</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">INCORPORATION OF DOCUMENTS BY REFERENCE.</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.5in;text-align:left;'><FONT STYLE="font-size:10pt">The following documents which have been filed by the Registrant with the Commission are hereby incorporated by reference in this Registration Statement:</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>


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        <td width="48" nowrap valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td>
        <td width="48" nowrap valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">(a)</font></p> </td>
        <td valign=top>
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Annual Report on Form 10-K for the fiscal year ended January 1, 2005.</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td>
        <td width="48" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">(b)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">All reports filed by the Company with the Commission pursuant to Section 13(a) or 15(d) of the Exchange Act since January 1, 2005.</font></p> </td> </tr></table>


<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td>
        <td width="48" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">(c)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">The description of securities to be registered contained in the Registration Statement filed pursuant to Section 12 of the Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), relating to the Registrant&#146;s Common Stock and preferred stock purchase rights, including any amendments or reports filed for the purposes of updating such description.</font></p> </td> </tr></table>


<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.5in;text-align:justify;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>


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        <td width="48" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td>
        <td width="48" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">(d)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">All documents filed by the Registrant pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the date of the Registration Statement and 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 a part hereof from the respective dates of filing such documents; provided, however, that the documents enumerated above or subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act in each year during which the offering made by this Registration Statement is in effect prior to the filing with the Commission of the Registrant&#146;s Annual Report on Form 10-K covering such year shall not be incorporated by reference in this Registration Statement or be a part hereof
from and after the filing of such Annual Report on Form 10-K.</font></p> </td> </tr></table>


<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.5in;text-align:justify;'><FONT STYLE="font-size:10pt">The Registrant will, upon written or oral request, provide without charge to any person to whom the Prospectus relating to this Registration Statement is delivered, a copy of any and all of the information which has been incorporated by reference in such Prospectus and this Registration Statement (pursuant to Item 3 of Part II below), other than exhibits to such documents (unless such documents are specifically incorporated by reference to the information incorporated). Requests should be directed to: Investor Relations, Liz Claiborne, Inc., 1 Claiborne Avenue, North Bergen, New Jersey, 07047; telephone number 201-295-6000.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:right;'><FONT STYLE="font-size:10pt">2</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<pAGE>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<table border="0" cellspacing=0 cellpadding=0 width="100%" style=' border-collapse:collapse'>
    <tr>
        <td width="96" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">ITEM 4.</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">DESCRIPTION OF SECURITIES.</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>


<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.5in;text-align:justify;'><FONT STYLE="font-size:10pt">See Item 3(c), above.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>


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    <tr>
        <td width="96" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">ITEM 5.</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">INTERESTS OF NAMED EXPERTS AND COUNSEL.</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.5in;text-align:justify;'><FONT STYLE="font-size:10pt">The legality of the Registrant&#146;s Common Stock being registered hereunder will be passed upon by Nicholas Rubino, Esq., Vice President &#150; Deputy General Counsel and Secretary of the Registrant. As of December 13, 2005, Mr.&nbsp;Rubino had a beneficial interest in an aggregate of 20,000 shares of the Registrant&#146;s Common Stock.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

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        <td width="96" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">ITEM 6.</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">INDEMNIFICATION OF DIRECTORS AND OFFICERS.</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.5in;text-align:justify;'><FONT STYLE="font-size:10pt">The Registrant&#146;s Restated Certificate of Incorporation, the General Corporation Law of the State of Delaware (the &#147;DGCL&#148;) and various other agreements provide for extensive indemnification for expenses, fines and judgments incurred by a director or officer in connection with various civil or criminal actions, including certain securities actions, provided the director or officer acted in good faith in a manner which he reasonably believed to be in or not opposed to the best interest of the Registrant and, with respect to any criminal action, such director or officer did not have reasonable cause to believe his conduct was unlawful.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.5in;text-align:justify;'><FONT STYLE="font-size:10pt">Section 102(b)(7) of the DGCL enables a corporation in its original certificate or an amendment thereto to eliminate or limit the personal liability of a director for violations of the director&#146;s fiduciary duty, except (i) for any breach of the director&#146;s duty of loyalty to the corporation or its stockholders, (ii) for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law, (iii) pursuant to Section 174 of the DGCL (providing for liability of directors for unlawful payment of dividends or unlawful stock purchases or redemptions), or (iv) for any transaction from which a director derived an improper personal benefit. The Registrant&#146;s Restated Certificate of Incorporation contains provisions permitted by Section 102(b)(7) of the DGCL.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.5in;text-align:justify;'><FONT STYLE="font-size:10pt">Section 145 of the DGCL provides that a corporation may indemnify any persons, including officers and directors, who were or are parties to any threatened, pending or completed legal action, suit or proceeding, whether civil, criminal, administrative or investigative (other than an action by or in the right of such corporation), by reason of the fact that such person was an officer, director, employee or agent of such corporation, or is or was serving at the request of such corporation as a director, officer, employee or agent of another corporation or enterprise. The indemnity may include expenses (including attorneys&#146; fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in connection with such action, suit or proceeding, provided such officer, director, employee or agent acted in good faith and in a manner he reasonably believed to
be in or not opposed to the corporation&#146;s best interests and, for criminal proceedings, had no reasonable cause to believe that his conduct was unlawful. A Delaware corporation may indemnify officers and directors in an action by or in the right of the corporation under the same conditions, except that no indemnification is permitted without judicial approval if the officer or director is adjudged to be liable to the corporation. Where an officer or director is successful on the merits or otherwise in the defense of any action referred to above, the corporation must indemnify him against the expenses which such officer or director actually and reasonably incurred.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.5in;text-align:justify;'><FONT STYLE="font-size:10pt">Article TENTH of the Registrant&#146;s Restated Certificate of Incorporation provides as follows:</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.5in;text-align:justify;'><FONT STYLE="font-size:10pt"> &#147;TENTH:  The Corporation shall, to the fullest extent to which it is empowered to do so by the General Corporation Law of Delaware or any other applicable laws as may from time to time be in effect, indemnify any person who was or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative, by reason of the fact that he is or was a director or officer of the Corporation, or is or was serving at the request of the Corporation as a director or officer of another corporation, partnership, joint venture, trust or other enterprise, against all expenses (including attorneys&#146; fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by him in connection with such action, suit or proceeding. Expenses incurred in defending a civil or criminal action, suit or
proceeding shall be paid by the Corporation in advance of the final disposition of such action, suit or proceeding upon receipt of an undertaking by or on behalf of the director, officer, employee or agent who may be entitled to such indemnification, to repay such amount if it shall ultimately be determined that he is not entitled to be indemnified by the Corporation. The </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:right;'><FONT STYLE="font-size:10pt">3</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<pAGE>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><FONT STYLE="font-size:10pt">Corporation&#146;s obligation to indemnify and to prepay expenses under this Article TENTH shall arise, and all rights granted to directors, officers, employees or agents hereunder shall vest, at the time of the occurrence of the transaction or event to which such action, suit or proceeding relates, or at the time that the action or conduct to which such action, suit or proceeding relates was first taken or engaged in (or omitted to be taken or engaged in), regardless of when such action, suit or proceeding is first threatened, commenced or completed. Notwithstanding any other provision of the certificate of incorporation or the by-laws of the Corporation, no action taken by the Corporation, either by amendment of this certificate of incorporation, the by-laws of the Corporation or otherwise, shall diminish or adversely affect any rights to indemnification or prepayment of expenses granted under this
Article TENTH which shall have become vested as aforesaid prior to the date that such amendment or other corporate action is taken.&#148;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>


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        <td width="96" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">ITEM 7.</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">EXEMPTION FROM REGISTRATION CLAIMED</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>


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    <tr>
        <td width="98" nowrap valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td>
        <td width="98" nowrap valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Not applicable.</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

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    <tr>
        <td width="96" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">ITEM 8.</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">EXHIBITS</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>


<table width="100%" border="0" cellspacing=0 cellpadding=0 style='margin-left:23.4pt; border-collapse:collapse'>
    <tr>
        <td width="72" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:3.75pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">EXHIBIT NO.</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td>
        <td valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">DESCRIPTION</font></p> </td> </tr>
    <tr>
        <td width="72" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:15.0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">4(a)</font></p> </td>
        <td width="476" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Restated Certificate of Incorporation of the Registrant (incorporated herein by reference from Exhibit 3(a) to the Registrant&#146;s Quarterly Report on Form 10-Q for the quarterly period ended June 26, 1993).</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td> </tr>
    <tr>
        <td width="72" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:15.0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">4(b)</font></p> </td>
        <td width="476" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">By-laws of the Registrant, as amended (incorporated herein by reference from Exhibit 3(b) to the Registrant&#146;s Annual Report on Form 10-K for the fiscal year ended December 26, 1992 (the &#147;1992 Annual Report&#148;).</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td> </tr>
    <tr>
        <td width="72" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:15.0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">4(c)</font></p> </td>
        <td width="476" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Specimen certificate for the Registrant&#146;s Common Stock, par value $1.00 per share (incorporated herein by reference from Exhibit 4(a) to the 1992 Annual Report).</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td> </tr>
    <tr>
        <td width="72" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:15.0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">4(d)</font></p> </td>
        <td width="476" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Rights Agreement, dated as of December 4, 1998, between Registrant and First Chicago Trust Company of New York (incorporated herein by reference from Exhibit 1 to Registrant&#146;s Form 8-A dated as of December 4, 1998).</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td> </tr>
    <tr>
        <td width="72" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:12.0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">4(d)(i)</font></p> </td>
        <td width="476" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Amendment to the Rights Agreement, dated November 11, 2001, between Registrant and The Bank of New York, appointing The Bank of New York as Rights Agent (incorporated herein by reference from Exhibit 1 to Registrant&#146;s Form 8-A12B/A dated as of January 30, 2002).</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td> </tr>
    <tr>
        <td width="72" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:12.75pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">4(e)</font></p> </td>
        <td width="476" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Liz Claiborne, Inc. 2005 Stock Incentive Plan (incorporated herein by reference from Exhibit 10.1(b) to Registrant&#146;s Form 8-K dated as of May 19, 2005.</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td> </tr>
    <tr>
        <td width="72" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:12.75pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">4(e)(i)</font></p> </td>
        <td width="476" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Amendment to the Liz Claiborne, Inc. 2005 Stock Incentive Plan (incorporated herein by reference from Exhibit 10.1 to Registrant&#146;s Form-8 dated as of July 12, 2005.</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td> </tr>
    <tr>
        <td width="72" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:12.0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">*5</font></p> </td>
        <td width="476" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Opinion of Counsel re: Legality.</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td> </tr>
    <tr>
        <td width="72" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:6.75pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">*23(a)</font></p> </td>
        <td width="476" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Consent of Independent Registered Public Accounting Firm.</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td> </tr>
    <tr>
        <td width="72" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:12.0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">23(b)</font></p> </td>
        <td width="476" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Consent of Counsel (included in Exhibit 5).</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td> </tr>
    <tr>
        <td  colspan="2" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">* Filed herewith.</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:right;'><FONT STYLE="font-size:10pt">4</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<pAGE>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'>
</p>


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    <tr>
        <td width="96" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">ITEM 9.</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">UNDERTAKINGS</font></p> </td> </tr></table>


<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>


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    <tr>
        <td width="48" nowrap valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">(a)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">The undersigned Registrant hereby undertakes:</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><FONT STYLE="font-size:10pt">(1)</font><FONT STYLE="font-size:10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><FONT STYLE="font-size:10pt">To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:1in;text-align:justify;'><FONT STYLE="font-size:10pt">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933, as amended (the &#147;1933 Act&#148;);</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:1in; text-indent:-0.5in;text-align:justify;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:1in;text-align:justify;'><FONT STYLE="font-size:10pt">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:1in; text-indent:-0.5in;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:1in;text-align:justify;'><FONT STYLE="font-size:10pt">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement; 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 by the 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=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><FONT STYLE="font-size:10pt">(2)</font><FONT STYLE="font-size:10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><FONT STYLE="font-size:10pt">That, for the purpose of determining any liability under the 1933 Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial </font><i><FONT STYLE="font-size:10pt">bona fide</font></i><FONT STYLE="font-size:10pt"> offering thereof.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.5in; text-indent:-0.5in;text-align:justify;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><FONT STYLE="font-size:10pt">(3)</font><FONT STYLE="font-size:10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><FONT STYLE="font-size:10pt">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=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>


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    <tr>
        <td width="48" nowrap valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">(b)</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:justify;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Insofar as indemnification for liabilities arising under the 1933 Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the 1933 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 1933 Act and will be governed by the final adjudication of such issue.</font></p> </td> </tr></table>


<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.5in; text-indent:-0.5in;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:right;'><FONT STYLE="font-size:10pt">5</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<pAGE>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'>
<FONT STYLE="font-size:10pt">SIGNATURES</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.57in;text-align:justify;'><FONT STYLE="font-size:10pt">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 New York, State of New York, on this 14th day of December, 2005.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>


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    <tr>
        <td width="300" nowrap valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">LIZ CLAIBORNE, INC.</font></p> </td>
        <td width="300" nowrap valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">LIZ CLAIBORNE, INC.</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="600" style=' border-collapse:collapse'>
    <tr >
        <td width="50" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">By:</font></p> </td>
        <td width="250" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><u><i><FONT STYLE="font-size:10pt">/s/ Michael Scarpa</font></i></u></p> </td>
        <td width="50" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">By:</font></p> </td>
        <td width="250" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><u><i><FONT STYLE="font-size:10pt">/s/ Elaine H. Goodell</font></i></u></p> </td> </tr>
    <tr >
        <td width="50" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td>
        <td width="250" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Michael Scarpa<BR>Senior Vice President, Finance &amp; <BR>Distribution and Chief Financial Officer<BR>(Principal Financial Officer)</font></p> </td>
        <td width="50" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></td>
        <td width="250" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Elaine H. Goodell<BR>Vice President-Corporate Controller<BR>and Chief Accounting Officer<BR>(Principal Accounting Officer)</font></p> </td>  </tr>
</table>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:3in; text-indent:0.5  in;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.57in;text-align:left;'><FONT STYLE="font-size:10pt">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=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>


<table width="100%" border="0" cellspacing=0 cellpadding=0 style='border-collapse:collapse; '>
    <tr>
        <td width="197" valign=top style='padding:0in 0in 0in 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">SIGNATURE</font></p> </td>
        <td width="218" valign=top style='padding:0in 0in 0in 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">TITLE(S)</font></p> </td>
        <td width="144" valign=top style='padding:0in 0in 0in 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">DATE</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td> </tr>
    <tr>
        <td width="197" valign=top style='padding:0in 0in 0in 0in'>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><u><i><FONT STYLE="font-size:10pt">/s/ Paul R. Charron</font></i></u></p>
<p style='margin-left:0pt;text-indent:2.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Paul R. Charron</font></p> </td>
        <td width="218" valign=top style='padding:0in 0in 0in 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Chairman of the Board,</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Chief Executive Officer and</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Director/Principal Executive Officer</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td>
        <td width="144" valign=top style='padding:0in 0in 0in 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">December 14, 2005</font></p> </td> </tr>
    <tr>
        <td width="197" valign=top style='padding:0in 0in 0in 0in'>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><u><i><FONT STYLE="font-size:10pt">/s/ Bernard W. Aronson</font></i></u></p>
<p style='margin-left:0pt;text-indent:2.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Bernard W. Aronson</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td>
        <td width="218" valign=top style='padding:0in 0in 0in 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Director</font></p> </td>
        <td width="144" valign=top style='padding:0in 0in 0in 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">December 14, 2005</font></p> </td> </tr>
    <tr>
        <td width="197" valign=top style='padding:0in 0in 0in 0in'>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><u><i><FONT STYLE="font-size:10pt">/s/ Raul J. Fernandez</font></i></u></p>
<p style='margin-left:0pt;text-indent:2.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Raul J. Fernandez</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td>
        <td width="218" valign=top style='padding:0in 0in 0in 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Director</font></p> </td>
        <td width="144" valign=top style='padding:0in 0in 0in 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">December 14, 2005</font></p> </td> </tr>
    <tr>
        <td width="197" valign=top style='padding:0in 0in 0in 0in'>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><u><i><FONT STYLE="font-size:10pt">/s/ Mary Kay Haben</font></i></u></p>
<p style='margin-left:0pt;text-indent:2.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Mary Kay Haben</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td>
        <td width="218" valign=top style='padding:0in 0in 0in 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Director</font></p> </td>
        <td width="144" valign=top style='padding:0in 0in 0in 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">December 14, 2005</font></p> </td> </tr>
    <tr>
        <td width="197" valign=top style='padding:0in 0in 0in 0in'>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><u><i><FONT STYLE="font-size:10pt">/s/ Nancy J. Karch</font></i></u></p>
<p style='margin-left:0pt;text-indent:2.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Nancy J. Karch</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td>
        <td width="218" valign=top style='padding:0in 0in 0in 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Director</font></p> </td>
        <td width="144" valign=top style='padding:0in 0in 0in 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">December 14, 2005</font></p> </td> </tr>
    <tr>
        <td width="197" valign=top style='padding:0in 0in 0in 0in'>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><u><i><FONT STYLE="font-size:10pt">/s/ Kenneth P. Kopelman</font></i></u></p>
<p style='margin-left:0pt;text-indent:2.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Kenneth P. Kopelman</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td>
        <td width="218" valign=top style='padding:0in 0in 0in 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Director</font></p> </td>
        <td width="144" valign=top style='padding:0in 0in 0in 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">December 14, 2005</font></p> </td> </tr>
    <tr>
        <td width="197" valign=top style='padding:0in 0in 0in 0in'>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><u><i><FONT STYLE="font-size:10pt">/s/ Kay Koplovitz</font></i></u></p>
<p style='margin-left:0pt;text-indent:2.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Kay Koplovitz</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td>
        <td width="218" valign=top style='padding:0in 0in 0in 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Director</font></p> </td>
        <td width="144" valign=top style='padding:0in 0in 0in 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">December 14, 2005</font></p> </td> </tr>
    <tr>
        <td width="197" valign=top style='padding:0in 0in 0in 0in'>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><u><i><FONT STYLE="font-size:10pt">/s/ Arthur C. Martinez</font></i></u></p>
<p style='margin-left:0pt;text-indent:2.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Arthur C. Martinez</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td>
        <td width="218" valign=top style='padding:0in 0in 0in 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Director</font></p> </td>
        <td width="144" valign=top style='padding:0in 0in 0in 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">December 14, 2005</font></p> </td> </tr>
    <tr>
        <td width="197" valign=top style='padding:0in 0in 0in 0in'>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><u><i><FONT STYLE="font-size:10pt">/s/ Oliver R. Sockwell</font></i></u></p>
<p style='margin-left:0pt;text-indent:2.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Oliver R. Sockwell</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td>
        <td width="218" valign=top style='padding:0in 0in 0in 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Director</font></p> </td>
        <td width="144" valign=top style='padding:0in 0in 0in 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">December 14, 2005</font></p> </td> </tr>
    <tr>
        <td width="197" valign=top style='padding:0in 0in 0in 0in'>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><u><i><FONT STYLE="font-size:10pt">/s/ Paul E. Tierney, Jr.</font></i></u></p>
<p style='margin-left:0pt;text-indent:2.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Paul E. Tierney, Jr.</font></p> </td>
        <td width="218" valign=top style='padding:0in 0in 0in 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Director</font></p> </td>
        <td width="144" valign=top style='padding:0in 0in 0in 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">December 14, 2005</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:right;'><FONT STYLE="font-size:10pt">6</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<pAGE>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'>
</p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><FONT STYLE="font-size:10pt">EXHIBIT INDEX</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>


<table width="100%" border="0" cellspacing=0 cellpadding=0 style='border-collapse:collapse; '>
    <tr>
        <td width="99" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:right;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">SEQUENTIAL</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:right;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">EXHIBIT NO.</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:right;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td>
        <td width="376" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:center;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">DESCRIPTION</font></p> </td> </tr>
    <tr>
        <td width="99" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:20.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">4(a)</font></p> </td>
        <td width="376" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Restated Certificate of Incorporation of the Registrant (incorporated herein by reference from Exhibit 3(a) to the Registrant&#146;s Quarterly Report on Form 10-Q for the quarterly period ended June 26, 1993).</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td> </tr>
    <tr>
        <td width="99" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:20.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">4(b)</font></p> </td>
        <td width="376" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">By-laws of the Registrant, as amended (incorporated herein by reference from Exhibit 3(b) to the Registrant&#146;s Annual Report on Form 10-K for the fiscal year ended December 26, 1992 (the &#147;1992 Annual Report&#148;).</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td> </tr>
    <tr>
        <td width="99" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:20.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">4(c)</font></p> </td>
        <td width="376" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Specimen certificate for the Registrant&#146;s Common Stock, par value $1.00 per share (incorporated herein by reference from Exhibit 4(a) to the 1992 Annual Report).</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td> </tr>
    <tr>
        <td width="99" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:20.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">4(d)</font></p> </td>
        <td width="376" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Rights Agreement, dated as of December 4, 1998, between Registrant and First Chicago Trust Company of New York (incorporated herein by reference from Exhibit 1 to Registrant&#146;s Form 8-A dated as of December 4, 1998).</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td> </tr>
    <tr>
        <td width="99" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:17.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">4(d)(i)</font></p> </td>
        <td width="376" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Rights Agreement, dated as of December 4, 1998, between Registrant and First Chicago Trust Company of New York (incorporated herein by reference from Exhibit 1 to Registrant&#146;s Form 8-A dated as of December 4, 1998).</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td> </tr>
    <tr>
        <td width="99" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:.25in;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">4(e)</font></p> </td>
        <td width="376" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Liz Claiborne, Inc. 2005 Stock Incentive Plan (incorporated herein by reference from Exhibit 10.1(b) to Registrant&#146;s Form 8-K dated as of May 19, 2005.</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td> </tr>
    <tr>
        <td width="99" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:.25in;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">4(e)(i)</font></p> </td>
        <td width="376" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Amendment to the Liz Claiborne, Inc. 2005 Stock Incentive Plan (incorporated herein by reference from Exhibit 10.1 to Registrant&#146;s Form 8-K dated as of July 12, 2005.</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td> </tr>
    <tr>
        <td width="99" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:16.5pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">*5</font></p> </td>
        <td width="376" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Opinion of Counsel re: Legality.</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td> </tr>
    <tr>
        <td width="99" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:12.0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">*23(a)</font></p> </td>
        <td width="376" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Consent of Independent Registered Public Accounting Firm.</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td> </tr>
    <tr>
        <td width="99" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:17.25pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">23(b)</font></p> </td>
        <td width="376" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">Consent of Counsel (included in Exhibit 5).</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><FONT STYLE="font-size:10pt">&nbsp;</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><FONT STYLE="font-size:10pt">&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:right;'><FONT STYLE="font-size:10pt">7</font></p>


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{"company-data": {"conformed-name": "CLAIBORNE LIZ INC", "cik": "0000352363", "assigned-sic": "2330", "irs-number": "132842791", "state-of-incorporation": "DE", "fiscal-year-end": "1228"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-130382", "film-number": "051269417"}, "business-address": {"street1": "1441 BROADWAY", "city": "NEW YORK", "state": "NY", "zip": "10018", "phone": "2123544900"}, "mail-address": {"street1": "1 CLAIBORNE AVE", "city": "N BERGEN", "state": "NJ", "zip": "07047"}}
Reg. No. 33 - _________
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
-------------------------
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
-------------------------
LIZ CLAIBORNE, INC.
(Exact name of issuer as specified in its charter)
Delaware
13-2842791
(State or other jurisdiction of
(I.R.S. Employer
incorporation or organization)
Identification No.)
1441 Broadway
New York, NY 10018
(Address of Principal Executive Offices)
LIZ CLAIBORNE, INC. 2005 STOCK INCENTIVE PLAN
(Full title of the plan)
Nicholas Rubino, Esq.
Vice President – Deputy General Counsel and Secretary
Liz Claiborne, Inc.
One Claiborne Avenue
North Bergen, NJ 07047
(Name and address of agent for service)
Telephone number, including area code, of
agent for service:  (201) 295-6000
CALCULATION OF REGISTRATION FEE
Title of
Securities
to be Registered
Amount to be
Registered (a)
Proposed Maximum
Offering Price
Per Share
(b
)
Proposed Maximum
Aggregate
Offering Price
(b
)
Amount of Registration Fee
Common stock
(par value $1.00
per share)
5,000,000 shares
$35.45
$177,250,000
$18,965
Approximate Date of Proposed Sales:  From time to time after effective date of this Registration Statement.
(a)
In accordance with 17 CFR 230.457(h), represents maximum number of shares currently issuable under the Plan covered by this Registration Statement.
(b)
Estimated, in accordance with 17 C.F.R. 230.457(h), solely for the purpose of calculating the registration fee. The Proposed Maximum Offering Price Per Share is $35.45 and is based upon the average of the high and low sale price of the Common Stock as reported by the New York Stock Exchange as of December 13, 2005 which is within five (5) business days prior to the date of this registration statement.
EXHIBIT INDEX IS LOCATED AT PAGE 7 OF THIS DOCUMENT
Total pages:  9
1
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Documents containing the information required by Part I of the Registration Statement will be sent or given to participants in the Plan as specified by Rule 428(b). Such documents are not filed with the Securities and Exchange Commission (the "Commission") but constitute (along with the documents incorporated by reference into the registration statement pursuant to Item 3 of Part II of this registration statement), prospectuses that meet the requirements of Section 10(a) of the Securities Act of 1933.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM 3.
INCORPORATION OF DOCUMENTS BY REFERENCE.
The following documents which have been filed by the Registrant with the Commission are hereby incorporated by reference in this Registration Statement:
(a)
Annual Report on Form 10-K for the fiscal year ended January 1, 2005.
(b)
All reports filed by the Company with the Commission pursuant to Section 13(a) or 15(d) of the Exchange Act since January 1, 2005.
(c)
The description of securities to be registered contained in the Registration Statement filed pursuant to Section 12 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), relating to the Registrant's Common Stock and preferred stock purchase rights, including any amendments or reports filed for the purposes of updating such description.
(d)
All documents filed by the Registrant pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the date of the Registration Statement and 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 a part hereof from the respective dates of filing such documents; provided, however, that the documents enumerated above or subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act in each year during which the offering made by this Registration Statement is in effect prior to the filing with the Commission of the Registrant's Annual Report on Form 10-K covering such year shall not be incorporated by reference in this Registration Statement or be a part hereof
from and after the filing of such Annual Report on Form 10-K.
The Registrant will, upon written or oral request, provide without charge to any person to whom the Prospectus relating to this Registration Statement is delivered, a copy of any and all of the information which has been incorporated by reference in such Prospectus and this Registration Statement (pursuant to Item 3 of Part II below), other than exhibits to such documents (unless such documents are specifically incorporated by reference to the information incorporated). Requests should be directed to: Investor Relations, Liz Claiborne, Inc., 1 Claiborne Avenue, North Bergen, New Jersey, 07047; telephone number 201-295-6000.
2
ITEM 4.
DESCRIPTION OF SECURITIES.
See Item 3(c), above.
ITEM 5.
INTERESTS OF NAMED EXPERTS AND COUNSEL.
The legality of the Registrant's Common Stock being registered hereunder will be passed upon by Nicholas Rubino, Esq., Vice President – Deputy General Counsel and Secretary of the Registrant. As of December 13, 2005, Mr. Rubino had a beneficial interest in an aggregate of 20,000 shares of the Registrant's Common Stock.
ITEM 6.
INDEMNIFICATION OF DIRECTORS AND OFFICERS.
The Registrant's Restated Certificate of Incorporation, the General Corporation Law of the State of Delaware (the "DGCL") and various other agreements provide for extensive indemnification for expenses, fines and judgments incurred by a director or officer in connection with various civil or criminal actions, including certain securities actions, provided the director or officer acted in good faith in a manner which he reasonably believed to be in or not opposed to the best interest of the Registrant and, with respect to any criminal action, such director or officer did not have reasonable cause to believe his conduct was unlawful.
Section 102(b)(7) of the DGCL enables a corporation in its original certificate or an amendment thereto to eliminate or limit the personal liability of a director for violations of the director's fiduciary duty, except (i) for any breach of the director's duty of loyalty to the corporation or its stockholders, (ii) for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law, (iii) pursuant to Section 174 of the DGCL (providing for liability of directors for unlawful payment of dividends or unlawful stock purchases or redemptions), or (iv) for any transaction from which a director derived an improper personal benefit. The Registrant's Restated Certificate of Incorporation contains provisions permitted by Section 102(b)(7) of the DGCL.
Section 145 of the DGCL provides that a corporation may indemnify any persons, including officers and directors, who were or are parties to any threatened, pending or completed legal action, suit or proceeding, whether civil, criminal, administrative or investigative (other than an action by or in the right of such corporation), by reason of the fact that such person was an officer, director, employee or agent of such corporation, or is or was serving at the request of such corporation as a director, officer, employee or agent of another corporation or enterprise. The indemnity may include expenses (including attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in connection with such action, suit or proceeding, provided such officer, director, employee or agent acted in good faith and in a manner he reasonably believed to
be in or not opposed to the corporation's best interests and, for criminal proceedings, had no reasonable cause to believe that his conduct was unlawful. A Delaware corporation may indemnify officers and directors in an action by or in the right of the corporation under the same conditions, except that no indemnification is permitted without judicial approval if the officer or director is adjudged to be liable to the corporation. Where an officer or director is successful on the merits or otherwise in the defense of any action referred to above, the corporation must indemnify him against the expenses which such officer or director actually and reasonably incurred.
Article TENTH of the Registrant's Restated Certificate of Incorporation provides as follows:
"TENTH:  The Corporation shall, to the fullest extent to which it is empowered to do so by the General Corporation Law of Delaware or any other applicable laws as may from time to time be in effect, indemnify any person who was or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative, by reason of the fact that he is or was a director or officer of the Corporation, or is or was serving at the request of the Corporation as a director or officer of another corporation, partnership, joint venture, trust or other enterprise, against all expenses (including attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by him in connection with such action, suit or proceeding. Expenses incurred in defending a civil or criminal action, suit or
proceeding shall be paid by the Corporation in advance of the final disposition of such action, suit or proceeding upon receipt of an undertaking by or on behalf of the director, officer, employee or agent who may be entitled to such indemnification, to repay such amount if it shall ultimately be determined that he is not entitled to be indemnified by the Corporation. The
3
Corporation's obligation to indemnify and to prepay expenses under this Article TENTH shall arise, and all rights granted to directors, officers, employees or agents hereunder shall vest, at the time of the occurrence of the transaction or event to which such action, suit or proceeding relates, or at the time that the action or conduct to which such action, suit or proceeding relates was first taken or engaged in (or omitted to be taken or engaged in), regardless of when such action, suit or proceeding is first threatened, commenced or completed. Notwithstanding any other provision of the certificate of incorporation or the by-laws of the Corporation, no action taken by the Corporation, either by amendment of this certificate of incorporation, the by-laws of the Corporation or otherwise, shall diminish or adversely affect any rights to indemnification or prepayment of expenses granted under this
Article TENTH which shall have become vested as aforesaid prior to the date that such amendment or other corporate action is taken."
ITEM 7.
EXEMPTION FROM REGISTRATION CLAIMED
Not applicable.
ITEM 8.
EXHIBITS
EXHIBIT NO.
DESCRIPTION
4(a)
Restated Certificate of Incorporation of the Registrant (incorporated herein by reference from Exhibit 3(a) to the Registrant's Quarterly Report on Form 10-Q for the quarterly period ended June 26, 1993).
4(b)
By-laws of the Registrant, as amended (incorporated herein by reference from Exhibit 3(b) to the Registrant's Annual Report on Form 10-K for the fiscal year ended December 26, 1992 (the "1992 Annual Report").
4(c)
Specimen certificate for the Registrant's Common Stock, par value $1.00 per share (incorporated herein by reference from Exhibit 4(a) to the 1992 Annual Report).
4(d)
Rights Agreement, dated as of December 4, 1998, between Registrant and First Chicago Trust Company of New York (incorporated herein by reference from Exhibit 1 to Registrant's Form 8-A dated as of December 4, 1998).
4(d)(i)
Amendment to the Rights Agreement, dated November 11, 2001, between Registrant and The Bank of New York, appointing The Bank of New York as Rights Agent (incorporated herein by reference from Exhibit 1 to Registrant's Form 8-A12B/A dated as of January 30, 2002).
4(e)
Liz Claiborne, Inc. 2005 Stock Incentive Plan (incorporated herein by reference from Exhibit 10.1(b) to Registrant's Form 8-K dated as of May 19, 2005.
4(e)(i)
Amendment to the Liz Claiborne, Inc. 2005 Stock Incentive Plan (incorporated herein by reference from Exhibit 10.1 to Registrant's Form-8 dated as of July 12, 2005.
*5
Opinion of Counsel re: Legality.
*23(a)
Consent of Independent Registered Public Accounting Firm.
23(b)
Consent of Counsel (included in Exhibit 5).
* Filed herewith.
4
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, as amended (the "1933 Act");
(ii)           To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement;
(iii)          To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement; provided, however, that paragraphs a(1)(i) and a(1)(ii) 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 by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.
(2)
That, for the purpose of determining any liability under the 1933 Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide
offering thereof.
(3)
To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
(b)
Insofar as indemnification for liabilities arising under the 1933 Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the 1933 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 1933 Act and will be governed by the final adjudication of such issue.
5
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 New York, State of New York, on this 14th day of December, 2005.
LIZ CLAIBORNE, INC.
LIZ CLAIBORNE, INC.
By:
/s/ Michael Scarpa
By:
/s/ Elaine H. Goodell
Michael Scarpa
Senior Vice President, Finance &
Distribution and Chief Financial Officer
(Principal Financial Officer)
Elaine H. Goodell
Vice President-Corporate Controller
and Chief Accounting Officer
(Principal Accounting Officer)
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(S)
DATE
/s/ Paul R. Charron
Paul R. Charron
Chairman of the Board,
Chief Executive Officer and
Director/Principal Executive Officer
December 14, 2005
/s/ Bernard W. Aronson
Bernard W. Aronson
Director
December 14, 2005
/s/ Raul J. Fernandez
Raul J. Fernandez
Director
December 14, 2005
/s/ Mary Kay Haben
Mary Kay Haben
Director
December 14, 2005
/s/ Nancy J. Karch
Nancy J. Karch
Director
December 14, 2005
/s/ Kenneth P. Kopelman
Kenneth P. Kopelman
Director
December 14, 2005
/s/ Kay Koplovitz
Kay Koplovitz
Director
December 14, 2005
/s/ Arthur C. Martinez
Arthur C. Martinez
Director
December 14, 2005
/s/ Oliver R. Sockwell
Oliver R. Sockwell
Director
December 14, 2005
/s/ Paul E. Tierney, Jr.
Paul E. Tierney, Jr.
Director
December 14, 2005
6
EXHIBIT INDEX
SEQUENTIAL
EXHIBIT NO.
DESCRIPTION
4(a)
Restated Certificate of Incorporation of the Registrant (incorporated herein by reference from Exhibit 3(a) to the Registrant's Quarterly Report on Form 10-Q for the quarterly period ended June 26, 1993).
4(b)
By-laws of the Registrant, as amended (incorporated herein by reference from Exhibit 3(b) to the Registrant's Annual Report on Form 10-K for the fiscal year ended December 26, 1992 (the "1992 Annual Report").
4(c)
Specimen certificate for the Registrant's Common Stock, par value $1.00 per share (incorporated herein by reference from Exhibit 4(a) to the 1992 Annual Report).
4(d)
Rights Agreement, dated as of December 4, 1998, between Registrant and First Chicago Trust Company of New York (incorporated herein by reference from Exhibit 1 to Registrant's Form 8-A dated as of December 4, 1998).
4(d)(i)
Rights Agreement, dated as of December 4, 1998, between Registrant and First Chicago Trust Company of New York (incorporated herein by reference from Exhibit 1 to Registrant's Form 8-A dated as of December 4, 1998).
4(e)
Liz Claiborne, Inc. 2005 Stock Incentive Plan (incorporated herein by reference from Exhibit 10.1(b) to Registrant's Form 8-K dated as of May 19, 2005.
4(e)(i)
Amendment to the Liz Claiborne, Inc. 2005 Stock Incentive Plan (incorporated herein by reference from Exhibit 10.1 to Registrant's Form 8-K dated as of July 12, 2005.
*5
Opinion of Counsel re: Legality.
*23(a)
Consent of Independent Registered Public Accounting Firm.
23(b)
Consent of Counsel (included in Exhibit 5).
7