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<p class=MsoNormal align=center style='text-align:center'><font size="2">As filed with the Securities and Exchange Commission
on May 30, 2007.</font></p>

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<p class=MsoNormal align=center style='text-align:center;border:none;
padding:0in'><font size="2">File No. 333-</font></p>

</div>



<p class=MsoNormal align=center style='text-align:center'><font size="2">SECURITIES AND EXCHANGE COMMISSION<br>
WASHINGTON, D.C.&nbsp; 20549<br>
</font><b><font size="2">________________________________</font></b></p>

<p class=MsoNormal align=center style='text-align:center'><b><font size="2">FORM S-8<br>
</font></b><font size="2">REGISTRATION STATEMENT<br>
UNDER THE SECURITIES ACT OF 1933<br>
________________________________</font></p>

<p class=MsoNormal align=center style='text-align:center'><b><font size="2">&nbsp;MOHAWK INDUSTRIES, INC.<br>
</font></b><font size="2">(Exact name of Registrant as specified in its charter)<br>
&nbsp;</font></p>

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  <td width=313 valign=top style='width:234.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center'><b><font size="2">Delaware</font></b></p>
  </td>
  <td width=30 valign=top style='width:22.5pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td width=295 valign=top style='width:221.4pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center'><b><font size="2">52-1604305</font></b></p>
  </td>
 </tr>
 <tr>
  <td width=313 valign=top style='width:234.9pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center'><font size="2">(State or other jurisdiction of incorporation or organization)</font></p>
  </td>
  <td width=30 valign=top style='width:22.5pt;padding:0in 5.4pt 0in 5.4pt'>

  </td>
  <td width=295 valign=top style='width:221.4pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center'><font size="2">(I.R.S. Employer Identification Number)</font></p>
  </td>
 </tr>
</table>



<p class=MsoNormal align=center style='text-align:center'><b><font size="2">160 S. Industrial Blvd., Calhoun, Georgia 30701<br>
(706) 629-7721<br>
</font></b><font size="2">&nbsp;(Address, including zip code, of principal executive offices)<br>
</font><b><font size="2">&nbsp;Mohawk Industries, Inc. 2007 Incentive Plan<br>
</font></b><font size="2">(Full title of the plan)<br>
</font><b><font size="2">&nbsp;</font></b></p>

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  <p class=MsoNormal align=center style='text-align:center'><b><font size="2">&nbsp;Frank H. Boykin <br>
  Mohawk Industries, Inc.<br>
  160 S. Industrial Blvd.<br>
	Calhoun, Georgia 30701<br>
	(706) 629-7721<br>
	</font></b><font size="2">&nbsp;(Name, address and telephone number of agent for
  service)<br>
	</font><b><font size="2">&nbsp;</font></b></p>
  </td>
  <td width=319 valign=top style='width:239.4pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center'><b><font size="2">Copy to:<br>
	Michael Stevens<br>
	Alston &amp; Bird LLP<br>
	One Atlantic Center<br>
	1201 West Peachtree Street, NW<br>
	Atlanta, Georgia 30309<br>
	(404) 881-7970<br>
	&nbsp;</font></b></p>
  </td>
 </tr>
</table>

<p class=MsoNormal align=center style='text-align:center'><font size="2">______________________<br>
</font><b><i><font size="2">&nbsp;</font></i><font size="2">CALCULATION OF REGISTRATION FEE</font></b></p>

<table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0 width=613
 style='width:459.9pt;margin-left:4.5pt;border-collapse:collapse;border:none'>
 <tr style='page-break-inside:avoid'>
  <td width=133 valign=top style='width:99.9pt;border:solid windowtext 1.0pt;
  padding:0in 5.4pt 0in 5.4pt'>


  <p class=MsoNormal align=center style='text-align:center'><font size="2">Title of Securities<br>
	&nbsp;to be Registered
	</font></p>
  </td>
  <td width=120 valign=top style='width:1.25in;border:solid windowtext 1.0pt;
  border-left:none;padding:0in 5.4pt 0in 5.4pt'>


  <p class=MsoNormal align=center style='text-align:center'><font size="2">Amount to<br>
	be Registered</font></p>
  </td>
  <td width=120 valign=top style='width:1.25in;border:solid windowtext 1.0pt;
  border-left:none;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center'><font size="2">Proposed<br>
	Maximum<br>
	Offering Price<br>
	Per Share</font></p>
  </td>
  <td width=126 valign=top style='width:94.5pt;border:solid windowtext 1.0pt;
  border-left:none;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center'><font size="2">Proposed<br>
	Maximum<br>
	Aggregate<br>
	Offering Price</font></p>
  </td>
  <td width=114 valign=top style='width:85.5pt;border:solid windowtext 1.0pt;
  border-left:none;padding:0in 5.4pt 0in 5.4pt'>


  <p class=MsoNormal align=center style='text-align:center'><font size="2">Amount of<br>
	Registration Fee</font></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:28.75pt'>
  <td width=133 valign=top style='width:99.9pt;border:solid windowtext 1.0pt;
  border-top:none;padding:0in 5.4pt 0in 5.4pt;height:28.75pt'>
  <p class=MsoNormal align=center style='text-align:center'><font size="2">Common Stock, $0.01 par value</font></p>

  </td>
  <td width=120 valign=top style='width:1.25in;border-top:none;border-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0in 5.4pt 0in 5.4pt;height:28.75pt'>

  <p class=MsoNormal align=center style='text-align:center'><font size="2">3,200,000 (1)</font></p>
  </td>
  <td width=120 valign=top style='width:1.25in;border-top:none;border-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0in 5.4pt 0in 5.4pt;height:28.75pt'>

  <p class=MsoNormal align=center style='text-align:center'><font size="2">$97.16(2)</font></p>
  </td>
  <td width=126 valign=top style='width:94.5pt;border-top:none;border-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0in 5.4pt 0in 5.4pt;height:28.75pt'>

  <p class=MsoNormal align=center style='text-align:center'><font size="2">$310,912,000(2)</font></p>
  </td>
  <td width=114 valign=top style='width:85.5pt;border-top:none;border-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
  padding:0in 5.4pt 0in 5.4pt;height:28.75pt'>

  <p class=MsoNormal align=center style='text-align:center'><font size="2">$9,545.00</font></p>
  <p class=MsoNormal align=center style='text-align:center'><b><font size="2">&nbsp;</font></b></p>
  </td>
 </tr>
</table>



<p class=MsoNormal style='margin-top:0in;margin-right:.4in;margin-bottom:6.0pt;
margin-left:.25in;text-align:justify;text-indent:-.25in'><font size="2">(1)&nbsp;&nbsp; Amount to be registered consists of an aggregate
of 3,200,000 shares to be issued pursuant to the grant or exercise of awards to
participants under the Mohawk Industries, Inc. (the &quot;2007 Plan&quot;), including
additional shares that may become issuable in accordance with the adjustment
and anti-dilution provisions of the 2007 Plan.&nbsp; </font> </p>

<p class=MsoNormal style='margin-top:0in;margin-right:.4in;margin-bottom:6.0pt;
margin-left:.25in;text-align:justify;text-indent:-.25in'><font size="2">(2)&nbsp;&nbsp; Determined in accordance with Rule 457(h), the
registration fee calculation is based on the average of the high and low prices
of the Mohawk Industries, Inc. common stock reported on the New York Stock
Exchange on May 25, 2007.</font></p>



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&nbsp;<p class=MsoNormal style='text-align:justify'><b><font size="2">PART
I &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font> </b>
<font size="2"><b>INFORMATION REQUIRED
IN THE SECTION 10(a) PROSPECTUS</b> </font> </p>



<p class=MsoNormal style='text-align:justify;text-indent:.5in'><font size="2">
(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The 2007 Plan prospectus, which
constitutes Part I of this registration statement, will be delivered to participants in
the 2007 Plan as specified by Rule 428(b)(1) under the Securities Act of 1933,
as amended (the &quot;Securities Act&quot;). The 2007 Plan prospectus and the documents
incorporated by reference in this registration statement pursuant to Item 3 of Part
II of this form, taken together, constitute a prospectus that meets the
requirements of Section 10(a) of the Securities Act.</font></p>



<p class=MsoNormal style='text-align:justify;text-indent:.5in'><font size="2">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Upon written or oral request, Mohawk
Industries, Inc. (the &quot;Company&quot;) will provide, without charge, the documents incorporated
by reference in Item 3 of Part II of this registration statement. The documents
are incorporated by reference in the Section 10(a) prospectus. The Company will
also provide, without charge, upon written or oral request, other documents
required to be delivered to employees pursuant to Rule 428(b). Requests for the
above-mentioned information should be directed to Barbara M. Goetz, at the
address and telephone number on the cover of this Registration Statement.</font></p>

<p class=MsoNormal style='text-align:justify'><b><font size="2">&nbsp;PART
II&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; INFORMATION REQUIRED IN REGISTRATION STATEMENT</font></b></p>



<p class=MsoNormal style='text-align:justify'><b><font size="2">Item
3.</font></b><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font> <b><font size="2">Incorporation of
Documents by Reference</font></b></p>



<p class=MsoNormal style='text-align:justify'><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The
following documents, filed by the Company with the Securities and Exchange
Commission (the &quot;Commission&quot;) pursuant to the Securities Exchange Act of 1934,
as amended (the &quot;Exchange Act&quot;), are incorporated herein by reference and
deemed to be a part hereof:</font></p>



<p class=MsoNormal style='text-align:justify;text-indent:.5in'><font size="2">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Company's Annual Report on Form 10-K
for the year ended December 31, 2006;</font></p>



<p class=MsoNormal style='text-align:justify;text-indent:.5in'><font size="2">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; All other reports filed by the Company
pursuant to Section&nbsp;13(a) or 15(d) of the Exchange Act since
December&nbsp;31, 2006; </font> </p>



<p class=MsoNormal style='text-align:justify; text-indent:0'><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp; The
description of the Company's common stock contained in the Company's
Registration Statement on Form 8-A filed on January 29, 1992; and</font></p>



<p class=MsoNormal style='text-align:justify;text-indent:.5in'><font size="2">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; All other documents subsequently filed by
the Company pursuant to Section&nbsp;13(a), 13(c), 14 and 15(d) of the Exchange
Act prior to the filing of a post-effective amendment to this Registration
Statement that indicates that all securities offered have been sold or that
deregisters all securities that remain unsold. </font> </p>



<p class=MsoNormal style='text-align:justify;text-indent:.5in;line-height:normal'>
<font size="2">Any statement contained in a document incorporated or
deemed incorporated herein by reference shall be deemed to be modified or
superseded for the purpose of this Registration Statement to the extent that a
statement contained herein or in any subsequently filed document which also is,
or is deemed to be, incorporated herein by reference modifies or supersedes
such statement. Any such statement so modified or superseded shall not be
deemed, except as so modified or superseded, to constitute a part of this
Registration Statement. </font> </p>



<p class=MsoNormal style='text-align:justify;page-break-after:avoid'><b>
<font size="2">Item 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Description of Securities.&nbsp;
</font> </b></p>

<p class=MsoNormal style='text-align:justify;page-break-after:avoid'><b>
<font size="2">&nbsp;</font></b></p>

<p class=MsoNormal style='text-align:justify;page-break-after:avoid'><b>
<font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font> </b><font size="2">Not
applicable.</font></p>

<p class=MsoNormal style='text-align:justify'><b><font size="2">&nbsp;</font></b></p>



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<p class=MsoNormal style='text-align:justify;page-break-after:avoid'><b>
<font size="2">Item 5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interests of Named Experts and
Counsel.&nbsp; </font> </b></p>

<p class=MsoNormal style='text-align:justify;page-break-after:avoid'><b>
<font size="2">&nbsp;</font></b></p>

<p class=MsoNormal style='text-align:justify;page-break-after:avoid'><b>
<font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font> </b><font size="2">Not
applicable.</font></p>

<p class=MsoNormal style='text-align:justify'><b><font size="2">&nbsp;</font></b></p>

<p class=MsoNormal style='text-align:justify'><b><font size="2">Item
6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indemnification of Directors and Officers</font></b></p>



<p class=MsoNormal style='text-align:justify;text-indent:24.5pt;line-height:
normal'><font size="2">Article 11 of the Company's Certificate
of Incorporation contains a provision, permitted by Section&nbsp;102(b)(7) of
the Delaware General Corporation Law, limiting the personal monetary liability
of directors for breach of fiduciary duty as a director. This provision and
Delaware law provides that the provision does not eliminate or limit liability
for: </font> </p>



<p class=MsoNormal style='margin-left:60.5pt;text-align:justify;text-indent:
-.25in;line-height:normal'><font size="2">&#149;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
any breach of the director's duty
of loyalty to the Company or its stockholders;</font></p>



<p class=MsoNormal style='margin-left:60.5pt;text-align:justify;text-indent:
-.25in;line-height:normal'><font size="2">&#149;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
acts or omissions not in good
faith or which involve intentional misconduct or a knowing violation of law;</font></p>



<p class=MsoNormal style='margin-left:60.5pt;text-align:justify;text-indent:
-.25in;line-height:normal'><font size="2">&#149;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
unlawful payments of dividends or
unlawful stock repurchases or redemptions, as provided in Section&nbsp;174 of
the Delaware General Corporation Law; or</font></p>



<p class=MsoNormal style='margin-left:60.5pt;text-align:justify;text-indent:
-.25in;line-height:normal'><font size="2">&#149;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
any transaction from which the
director derived an improper benefit.</font></p>



<p class=MsoNormal style='text-align:justify;text-indent:24.5pt;line-height:
normal'><font size="2">Section&nbsp;145 of the Delaware General
Corporation Law, or DGCL, permits indemnification against expenses (including
attorneys' fees), judgments, fines and amounts paid in settlement actually and
reasonably incurred in connection with actions, suits or proceedings in which a
director, officer, employee or agent is a party by reason of the fact that he
or she is or was such a director, officer, employee or agent, if he or she
acted in good faith and in a manner he or she reasonably believed to be in, or
not opposed to, the best interests of the corporation and with respect to any
criminal action or proceeding, had no reasonable cause to believe his or her
conduct was unlawful. However, in connection with actions by or in the right of
the corporation, such indemnification is not permitted if such person has been
adjudged liable to the corporation unless the court determines that, under all
of the circumstances, such person is nonetheless fairly and reasonably entitled
to indemnity for such expenses as the court deems proper. Article 12 of the
Company's Certificate of Incorporation provides for such indemnification. </font> </p>



<p class=MsoNormal style='text-align:justify;text-indent:24.5pt;line-height:
normal'><font size="2">Section&nbsp;145 of the DGCL also
permits a corporation to purchase and maintain insurance on behalf of its
directors and officers against any liability that may be asserted against, or
incurred by, such persons in their capacities as directors or officers of the
corporation whether or not the corporation would have the power to indemnify
such persons against such liabilities under the provisions of such sections. The
Company has purchased such insurance. </font> </p>

<p class=MsoNormal style='text-align:justify'><b><font size="2">&nbsp;</font></b><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Section&nbsp;145 of the DGCL further provides that the
statutory provision is not exclusive of any other right to which those seeking
indemnification or advancement of expenses may be entitled under any bylaw,
agreement, vote of stockholders or independent directors, or otherwise, both as
to action in such person's official capacity and as to action in another
capacity while holding such office. </font></p>



<p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-indent:24.5pt'>
<font size="2">Article XII of the Company's Bylaws contains
provisions regarding indemnification that parallel those described above. </font> </p>



<p class=MsoNormal style='text-align:justify'><b><font size="2">Item
7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exemption from Registration Claimed</font></b></p>

<p class=MsoNormal style='text-align:justify'><b><font size="2">&nbsp;</font></b></p>

<p class=MsoNormal style='text-align:justify'><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Not
applicable.</font></p>

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  <p class=MsoFooter><font size="2">2</font></p>
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<p class=MsoNormal style='text-align:justify;page-break-after:avoid'><b>
<font size="2">&nbsp;Item 8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exhibits</font></b></p>

<p class=MsoNormal style='text-align:justify;page-break-after:avoid'><b>
<font size="2">&nbsp;</font></b></p>

<p class=MsoNormal style='text-align:justify;page-break-after:avoid'>
<font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; See the Exhibit Index, which is
incorporated herein by reference.</font></p>



<p class=MsoNormal style='text-align:justify;page-break-after:avoid'><b>
<font size="2">Item 9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Undertakings</font></b></p>



<p class=MsoNormal style='margin-bottom:12.0pt;text-align:justify;text-indent:
..5in;page-break-after:avoid;text-autospace:none'><font size="2">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The undersigned
Company hereby undertakes:</font></p>

<p class=MsoNormal style='text-align:justify;text-autospace:none'>
<font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1)&nbsp; To file,
during any period in which offers or sales are being made, a post-effective
amendment to this registration statement:</font></p>



<p class=MsoNormal style='text-align:justify;text-indent:67.5pt;text-autospace:
none'><font size="2">(i)&nbsp; To include any prospectus
required by Section 10(a)(3) of the Securities Act;</font></p>



<p class=MsoNormal style='text-align:justify;text-indent:67.5pt;text-autospace:
none'><font size="2">(ii)&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.&nbsp;&nbsp; Notwithstanding the
foregoing, any increase or decrease in volume of securities offered (if the
total dollar value of securities offered would not exceed that which was
registered) and any deviation from the low or high end of the estimated maximum
offering range may be reflected in the form of prospectus filed with the
Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
and price represent no more than 20 percent change in the maximum aggregate
offering price set forth in the &quot;Calculation of Registration Fee&quot; table in the
effective registration statement; and</font></p>

<p class=MsoNormal style='text-align:justify;text-autospace:none'>
<font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp; To include any material
information with respect to the plan of distribution not previously disclosed
in the registration statement or any material change to such information in the
registration statement;
</font> </p>

<p class=MsoNormal style='text-align:justify;text-indent:67.5pt;text-autospace:
none'><font size="2"><i>&nbsp;</i>Provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii)
of this section do not apply if the registration statement is on Form S-8, and
the information required to be included in a post-effective amendment by those
paragraphs is contained in reports filed with or furnished to the Commission by
the Company pursuant to Section 13 or Section 15(d) of the Exchange Act that
are incorporated by reference in this registration statement; and</font></p>



<p class=MsoNormal style='text-align:justify;text-autospace:none'>
<font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (2)&nbsp; That, for the
purpose of determining any liability under the Securities Act, each such
post-effective amendment shall be deemed to be a new registration statement
relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial <i>bona fide</i> offering
thereof.</font></p>



<p class=MsoNormal style='text-align:justify'><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (3)&nbsp; To remove from registration by means
of a post-effective amendment any of the securities being registered which
remain unsold at the termination of the offering.</font></p>



<p class=MsoNormal style='text-align:justify;text-indent:.5in'><font size="2">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The undersigned Company hereby undertakes
that, for purposes of determining any liability under the Securities Act, each
filing of the Company's annual report pursuant to Section 13(a) or Section
15(d) of the Exchange Act that is incorporated by reference in the registration
statement shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time
shall be deemed to be the initial bona fide offering thereof.</font></p>



<div>

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  <td valign=top align=left style='padding-top:0in;padding-right:0in;
  padding-bottom:0in;padding-left:0in'>
  <p class=MsoFooter><font size="2">3</font></p>
  </td>
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<p class=MsoNormal style='text-align:justify;text-indent:.5in;page-break-after:
avoid'><font size="2">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Insofar as indemnification for
liabilities arising under the Securities Act may be permitted to directors,
officers and controlling persons of the Company pursuant to the foregoing
provisions, or otherwise, the Company has been advised that in the opinion of
the Commission such indemnification is against public policy as expressed in
the Securities Act&nbsp; and is, therefore, unenforceable.&nbsp; In the event that a
claim for indemnification against such liabilities (other than the payment by
the Company of expenses incurred or paid by a director, officer or controlling
person of the Company in the successful defense of any action, suit or
proceeding) is asserted by such director, officer or controlling person in
connection with the securities being registered, the Company will, unless in
the opinion of its counsel the matter has been settled by controlling precedent,
submit to a court of appropriate jurisdiction the question whether such
indemnification by it is against public policy as expressed in the Securities
Act and will be governed by the final adjudication of such issue.</font></p>





<p class=MsoNormal align=center style='text-align:center'><font size="2">(Signatures on following page)</font></p>



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  padding-bottom:0in;padding-left:0in'>
  <p class=MsoFooter><font size="2">4</font></p>
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</table>

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<p class=MsoNormal align=center style='text-align:center'><b><font size="2">SIGNATURES</font></b></p>





<p class=MsoNormal style='text-align:justify'><i><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font> </i><font size="2">Pursuant to the requirements of the Securities Act,
the Company certifies that it has reasonable grounds to believe that it meets
all of the requirements for filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Calhoun, State of Georgia, on May 30, 2007.</font><b><font size="2"> </font></b></p>
<p class=MsoNormal style='text-align:justify'>&nbsp;</p>
<table id="table1" width="720" style="border-width: 0px">
	<tr>
		<td width="296" style="border-style: none; border-width: medium">&nbsp;</td>
		<td width="6" style="border-style: none; border-width: medium">&nbsp;</td>
		<td style="border-style: none; border-width: medium"><b><font size="2">
		MOHAWK INDUSTRIES, INC.</font></b></td>
	</tr>
	<tr>
		<td width="296" style="border-style: none; border-width: medium">&nbsp;</td>
		<td width="6" style="border-style: none; border-width: medium">&nbsp;</td>
		<td style="border-style: none; border-width: medium"><font size="2">By:
&nbsp;
</font><u><font size="2">/s/ Jeffrey S. Lorberbaum</font></u></td>
	</tr>
	<tr>
		<td width="296" style="border-style: none; border-width: medium">&nbsp;</td>
		<td width="6" style="border-style: none; border-width: medium">&nbsp;</td>
		<td style="border-style: none; border-width: medium"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Jeffrey
S. Lorberbaum</font></td>
	</tr>
	<tr>
		<td width="296" style="border-style: none; border-width: medium">&nbsp;</td>
		<td width="6" style="border-style: none; border-width: medium">&nbsp;</td>
		<td style="border-style: none; border-width: medium">
		<p class=MsoNormal style='line-height:12.0pt'><font size="2">Chairman
and Chief Executive Officer</font></p></td>
	</tr>
</table>





<p class=MsoNormal align=center style='text-align:center'><b><font size="2">POWER OF ATTORNEY</font></b></p>



<p class=MsoNormal style='text-align:justify;text-indent:.5in'><font size="2">KNOW ALL MEN BY THESE PRESENTS, that each person whose
signature appears below constitutes and appoints Jeffrey S. Lorberbaum and Frank
H. Boykin, and each of them (with full power in each to act alone), his true
and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him and in his name, place and stead, in any and all
capacities, to sign any or all amendments (including post-effective amendments)
to this Registration Statement, and to file the same, with all exhibits thereto
and other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorneys-in-fact and agents, and each of them,
full power and authority to do and perform each and every act and thing
requisite and necessary to be done in and about the premises, as fully to all
intents and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or any of the, or their
or his substitutes, may lawfully do or cause to be done by virtue hereof. </font> </p>



<p class=MsoNormal style='text-align:justify;text-indent:.5in'><font size="2">Pursuant to the requirements of the Securities Act of
1933, this Registration Statement has been signed by the following persons in
the capacities indicated. </font> </p>

<div>

<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 align=center>
 <tr>
  <td valign=top align=left style='padding-top:0in;padding-right:0in;
  padding-bottom:0in;padding-left:0in'>
  <p class=MsoFooter><font size="2">5</font></p>
  </td>
 </tr>
</table>

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<font size="2">

<br clear=ALL>





</font>





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</div>



<font size="2">



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












</font>












<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='border-collapse:collapse'>
 <tr style='page-break-inside:avoid'>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center;line-height:12.0pt'>
	<font size="2">Signature</font></p>
  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center;line-height:12.0pt'>
	<font size="2">Title</font></p>
  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center;line-height:12.0pt'>
	<font size="2">Date</font></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal style='line-height:12.0pt; text-indent:5px'><u><font size="2">&nbsp;/s/Jeffrey S. Lorberbaum<br>
	</font></u><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Jeffrey S. Lorberbaum</font></p>
  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal style='line-height:12.0pt'><font size="2">Chairman
  of the Board and Chief Executive Officer <br>
	(Principal
  Executive Officer)</font></p>
	<p class=MsoNormal style='line-height:12.0pt'>&nbsp;</p>
  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal align=center style='text-align:center;line-height:12.0pt'>
	<font size="2">May 30, 2007</font></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal style='line-height:12.0pt; text-indent:5px'><u><font size="2">/s/Frank H. Boykin<br>
	</font></u><font size="2">&nbsp;&nbsp;&nbsp;&nbsp; Frank H. Boykin</font></p>
  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal style='line-height:12.0pt'><font size="2">Chief
  Financial Officer and Vice-President - Finance<br>
	(Principal
  Financial Officer)</font></p>
	<p class=MsoNormal style='line-height:12.0pt'>&nbsp;</p>

  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal align=center style='text-align:center;line-height:12.0pt'>
	<font size="2">May 30, 2007</font></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal style='line-height:12.0pt; text-indent:5px'><u>
	<font size="2">/s/Thomas J. Kanuk<br>
	</font></u><font size="2">&nbsp;&nbsp;&nbsp;&nbsp; Thomas J. Kanuk</font></p>
  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal style='line-height:12.0pt'><font size="2">Vice
  President and Corporate Controller<br>
	(Principal
  Accounting Officer)</font></p>
	<p class=MsoNormal style='line-height:12.0pt'>&nbsp;</p>

  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal align=center style='text-align:center;line-height:12.0pt'>
	<font size="2">May 30, 2007</font></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal style='line-height:12.0pt; text-indent:5px'><u><font size="2">/s/Phyllis O. Bonanno<br>
	</font></u><font size="2">&nbsp;&nbsp;&nbsp;&nbsp; Phyllis O. Bonanno</font></p>
  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal style='line-height:12.0pt'><font size="2">Director
  </font>
  </p>
	<p class=MsoNormal style='line-height:12.0pt'>&nbsp;</p>
  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal align=center style='text-align:center;line-height:12.0pt'>
	<font size="2">May 30, 2007</font></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal style='line-height:12.0pt; text-indent:5px'><u><font size="2">/s/Bruce C. Bruckmann<br>
	</font></u><font size="2">&nbsp;&nbsp;&nbsp;&nbsp; Bruce C. Bruckmann</font></p>
  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal style='line-height:12.0pt'><font size="2">Director</font></p>
	<p class=MsoNormal style='line-height:12.0pt'>&nbsp;</p>

  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal align=center style='text-align:center;line-height:12.0pt'>
	<font size="2">May 30, 2007</font></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal style='line-height:12.0pt; text-indent:2px'><u><font size="2">/s/Frans De Cock<br>
	</font></u><font size="2">&nbsp;&nbsp;&nbsp; Frans De Cock</font></p>
  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal style='line-height:12.0pt'><font size="2">Director</font></p>
	<p class=MsoNormal style='line-height:12.0pt'>&nbsp;</p>
  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal align=center style='text-align:center;line-height:12.0pt'>
	<font size="2">May 30, 2007</font></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal style='line-height:12.0pt; text-indent:5px'><u><font size="2">/s/John F. Fiedler<br>
	</font></u><font size="2">&nbsp;&nbsp;&nbsp;&nbsp; John F. Fiedler</font></p>
  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal style='line-height:12.0pt'><font size="2">Director</font></p>
	<p class=MsoNormal style='line-height:12.0pt'>&nbsp;</p>
  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal align=center style='text-align:center;line-height:12.0pt'>
	<font size="2">May 30, 2007</font></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal style='line-height:12.0pt; text-indent:5px'><u><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
	<br>
	</font> </u><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; David L. Kolb</font></p>
  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal style='line-height:12.0pt'><font size="2">Director</font></p>
	<p class=MsoNormal style='line-height:12.0pt'>&nbsp;</p>
  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal align=center style='text-align:center;line-height:12.0pt'>
	<u><font size="2">&nbsp;&nbsp;&nbsp; </font></u><font size="2"><u>&nbsp;&nbsp;&nbsp;&nbsp;
	</u>, 2007</font></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal style='line-height:12.0pt; text-indent:5px'><u><font size="2">/s/Larry E. McCurdy<br>
	</font></u><font size="2">&nbsp;&nbsp;&nbsp;&nbsp; Larry W. McCurdy</font></p>
  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal style='line-height:12.0pt'><font size="2">Director</font></p>
	<p class=MsoNormal style='line-height:12.0pt'>&nbsp;</p>
  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal align=center style='text-align:center;line-height:12.0pt'>
	<font size="2">May 30, 2007</font></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid;height:44.65pt'>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt;
  height:44.65pt'>

  <p class=MsoNormal style='line-height:12.0pt; text-indent:0px'><u><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
	<br>
	</font> </u><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Robert N. Pokelwaldt</font></p>
  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt;
  height:44.65pt'>

  <p class=MsoNormal style='line-height:12.0pt'><font size="2">Director</font></p>
	<p class=MsoNormal style='line-height:12.0pt'>&nbsp;</p>
  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt;
  height:44.65pt'>

  <p class=MsoNormal align=center style='text-align:center;line-height:12.0pt'>
	<u><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></u>
	<font size="2">, 2007</font></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal style='line-height:12.0pt; text-indent:0px'><u><font size="2">&nbsp;/s/W.
	Christopher Wellborn<br>
	</font> </u><font size="2">W. Christopher Wellborn</font></p>
  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal style='line-height:12.0pt'><font size="2">Director</font></p>
	<p class=MsoNormal style='line-height:12.0pt'>&nbsp;</p>
  </td>
  <td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>

  <p class=MsoNormal align=center style='text-align:center;line-height:12.0pt'>
	<font size="2">May 30, 2007</font></p>
  </td>
 </tr>
</table>





<div>

<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 align=center>
 <tr>
  <td valign=top align=left style='padding-top:0in;padding-right:0in;
  padding-bottom:0in;padding-left:0in'>
  <p class=MsoFooter><font size="2">6</font></p>
  </td>
 </tr>
</table>

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<font size="2">

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</font>





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<hr size=2 width="100%" noshade color=navy align=center>

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<p class=MsoNormal align=center style='text-align:center'><b><font size="2">EXHIBIT INDEX<br>
TO<br>
REGISTRATION STATEMENT ON FORM S-8</font></b></p>

<p class=MsoNormal><b><font size="2">&nbsp;</font></b></p>



<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=649
 style='width:486.75pt;border-collapse:collapse'>
 <tr style='page-break-inside:avoid'>
  <td width=195 valign=top style='width:146.25pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='margin-bottom:6.0pt;text-align:center'><u>
	<font size="2">Exhibit Number</font></u></p>
  </td>
  <td width=454 valign=top style='width:340.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='margin-bottom:6.0pt;text-align:center'><u>
	<font size="2">Description</font></u></p>
  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=195 valign=top style='width:146.25pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center'><font size="2">4.1</font></p>

  </td>
  <td width=454 valign=top style='width:340.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal><font size="2">Restated Certificate of
  Incorporation of the Company, as amended<br>
	&nbsp;(incorporated herein by
  reference to Exhibit 3.1 to the Company's Annual Report on Form 10-K for the fiscal
  year ended December 31, 1998)</font></p>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=195 valign=top style='width:146.25pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center'><font size="2">4.2</font></p>
  </td>
  <td width=454 valign=top style='width:340.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal><font size="2">Restated Bylaws of the
  Company, as amended (incorporated herein by reference to Exhibit 3.1 to the
  Company's Current Report on Form 8-K dated February 23, 2006)</font></p>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=195 valign=top style='width:146.25pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center'><font size="2">5.1</font></p>
  </td>
  <td width=454 valign=top style='width:340.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal><font size="2">Opinion of Counsel</font></p>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=195 valign=top style='width:146.25pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center'><font size="2">23.1</font></p>
  </td>
  <td width=454 valign=top style='width:340.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal><font size="2">Consent of Counsel (included
  in Exhibit 5.1)</font></p>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=195 valign=top style='width:146.25pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center'><font size="2">23.2</font></p>
  </td>
  <td width=454 valign=top style='width:340.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal><font size="2">Consent of KPMG LLP</font></p>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
  <td width=195 valign=top style='width:146.25pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal align=center style='text-align:center'><font size="2">23.3</font></p>
  </td>
  <td width=454 valign=top style='width:340.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal><font size="2">Consent of BDO Atrio
  Bedrijfsrevisoren Burg. CVBA </font> </p>

  </td>
 </tr>
 <tr style='page-break-inside:avoid'>
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  <p class=MsoNormal align=center style='text-align:center'><font size="2">24.1</font></p>
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  <td width=454 valign=top style='width:340.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal><font size="2">Power of Attorney (included on signature
	page)</font></p>

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  <p class=MsoNormal align=center style='text-align:center'><font size="2">99.1</font></p>
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  <td width=454 valign=top style='width:340.5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=MsoNormal><font size="2">Mohawk Industries, Inc. 2007 Incentive Plan
	(incorporated herein by reference to Appendix A of the Company's Definitive
	Proxy Statement on Schedule 14A (File No. 001-13697) filed with the
	Securities and Exchange Commission on April 9, 2007)</font></p>

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[{"type": "S-8", "sequence": "1", "filename": "s8.htm", "description": "FORM S-8 2007 PLAN", "secsgml_size_bytes": 47294}]
{"company-data": {"conformed-name": "MOHAWK INDUSTRIES INC", "cik": "0000851968", "assigned-sic": "2273", "irs-number": "521604305", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-143370", "film-number": "07887597"}, "business-address": {"street1": "160 S INDUSTRIAL BLVD", "street2": "PO BOX 12069", "city": "CALHOUN", "state": "GA", "zip": "30701", "phone": "678-355-5814"}, "mail-address": {"street1": "P O BOX 12069", "city": "CALHOUN", "state": "GA", "zip": "30703"}}
As filed with the Securities and Exchange Commission
on May 30, 2007.
File No. 333-
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.  20549
________________________________
FORM S-8
REGISTRATION STATEMENT
UNDER THE SECURITIES ACT OF 1933
________________________________
MOHAWK INDUSTRIES, INC.
(Exact name of Registrant as specified in its charter)
Delaware
52-1604305
(State or other jurisdiction of incorporation or organization)
(I.R.S. Employer Identification Number)
160 S. Industrial Blvd., Calhoun, Georgia 30701
(706) 629-7721
(Address, including zip code, of principal executive offices)
Mohawk Industries, Inc. 2007 Incentive Plan
(Full title of the plan)
Frank H. Boykin
Mohawk Industries, Inc.
160 S. Industrial Blvd.
Calhoun, Georgia 30701
(706) 629-7721
(Name, address and telephone number of agent for
  service)
Copy to:
Michael Stevens
Alston & Bird LLP
One Atlantic Center
1201 West Peachtree Street, NW
Atlanta, Georgia 30309
(404) 881-7970
______________________
CALCULATION OF REGISTRATION FEE
Title of Securities
to be Registered
Amount to
be Registered
Proposed
Maximum
Offering Price
Per Share
Proposed
Maximum
Aggregate
Offering Price
Amount of
Registration Fee
Common Stock, $0.01 par value
3,200,000 (1)
$97.16(2)
$310,912,000(2)
$9,545.00
(1)   Amount to be registered consists of an aggregate
of 3,200,000 shares to be issued pursuant to the grant or exercise of awards to
participants under the Mohawk Industries, Inc. (the "2007 Plan"), including
additional shares that may become issuable in accordance with the adjustment
and anti-dilution provisions of the 2007 Plan.
(2)   Determined in accordance with Rule 457(h), the
registration fee calculation is based on the average of the high and low prices
of the Mohawk Industries, Inc. common stock reported on the New York Stock
Exchange on May 25, 2007.
PART
I
INFORMATION REQUIRED
IN THE SECTION 10(a) PROSPECTUS
(a)        The 2007 Plan prospectus, which
constitutes Part I of this registration statement, will be delivered to participants in
the 2007 Plan as specified by Rule 428(b)(1) under the Securities Act of 1933,
as amended (the "Securities Act"). The 2007 Plan prospectus and the documents
incorporated by reference in this registration statement pursuant to Item 3 of Part
II of this form, taken together, constitute a prospectus that meets the
requirements of Section 10(a) of the Securities Act.
(b)        Upon written or oral request, Mohawk
Industries, Inc. (the "Company") will provide, without charge, the documents incorporated
by reference in Item 3 of Part II of this registration statement. The documents
are incorporated by reference in the Section 10(a) prospectus. The Company will
also provide, without charge, upon written or oral request, other documents
required to be delivered to employees pursuant to Rule 428(b). Requests for the
above-mentioned information should be directed to Barbara M. Goetz, at the
address and telephone number on the cover of this Registration Statement.
PART
II          INFORMATION REQUIRED IN REGISTRATION STATEMENT
Item
3.
Incorporation of
Documents by Reference
The
following documents, filed by the Company with the Securities and Exchange
Commission (the "Commission") pursuant to the Securities Exchange Act of 1934,
as amended (the "Exchange Act"), are incorporated herein by reference and
deemed to be a part hereof:
(a)        The Company's Annual Report on Form 10-K
for the year ended December 31, 2006;
(b)        All other reports filed by the Company
pursuant to Section 13(a) or 15(d) of the Exchange Act since
December 31, 2006;
(c)        The
description of the Company's common stock contained in the Company's
Registration Statement on Form 8-A filed on January 29, 1992; and
(d)        All other documents subsequently filed by
the Company pursuant to Section 13(a), 13(c), 14 and 15(d) of the Exchange
Act prior to the filing of a post-effective amendment to this Registration
Statement that indicates that all securities offered have been sold or that
deregisters all securities that remain unsold.
Any statement contained in a document incorporated or
deemed incorporated herein by reference shall be deemed to be modified or
superseded for the purpose of this Registration Statement to the extent that a
statement contained herein or in any subsequently filed document which also is,
or is deemed to be, incorporated herein by reference modifies or supersedes
such statement. Any such statement so modified or superseded shall not be
deemed, except as so modified or superseded, to constitute a part of this
Registration Statement.
Item 4.            Description of Securities.
Not
applicable.
Item 5.            Interests of Named Experts and
Counsel.
Not
applicable.
Item
6.            Indemnification of Directors and Officers
Article 11 of the Company's Certificate
of Incorporation contains a provision, permitted by Section 102(b)(7) of
the Delaware General Corporation Law, limiting the personal monetary liability
of directors for breach of fiduciary duty as a director. This provision and
Delaware law provides that the provision does not eliminate or limit liability
for:
•        
any breach of the director's duty
of loyalty to the Company or its stockholders;
•        
acts or omissions not in good
faith or which involve intentional misconduct or a knowing violation of law;
•        
unlawful payments of dividends or
unlawful stock repurchases or redemptions, as provided in Section 174 of
the Delaware General Corporation Law; or
•        
any transaction from which the
director derived an improper benefit.
Section 145 of the Delaware General
Corporation Law, or DGCL, permits indemnification against expenses (including
attorneys' fees), judgments, fines and amounts paid in settlement actually and
reasonably incurred in connection with actions, suits or proceedings in which a
director, officer, employee or agent is a party by reason of the fact that he
or she is or was such a director, officer, employee or agent, if he or she
acted in good faith and in a manner he or she reasonably believed to be in, or
not opposed to, the best interests of the corporation and with respect to any
criminal action or proceeding, had no reasonable cause to believe his or her
conduct was unlawful. However, in connection with actions by or in the right of
the corporation, such indemnification is not permitted if such person has been
adjudged liable to the corporation unless the court determines that, under all
of the circumstances, such person is nonetheless fairly and reasonably entitled
to indemnity for such expenses as the court deems proper. Article 12 of the
Company's Certificate of Incorporation provides for such indemnification.
Section 145 of the DGCL also
permits a corporation to purchase and maintain insurance on behalf of its
directors and officers against any liability that may be asserted against, or
incurred by, such persons in their capacities as directors or officers of the
corporation whether or not the corporation would have the power to indemnify
such persons against such liabilities under the provisions of such sections. The
Company has purchased such insurance.
Section 145 of the DGCL further provides that the
statutory provision is not exclusive of any other right to which those seeking
indemnification or advancement of expenses may be entitled under any bylaw,
agreement, vote of stockholders or independent directors, or otherwise, both as
to action in such person's official capacity and as to action in another
capacity while holding such office.
Article XII of the Company's Bylaws contains
provisions regarding indemnification that parallel those described above.
Item
7.            Exemption from Registration Claimed
Not
applicable.
2
Item 8.            Exhibits
See the Exhibit Index, which is
incorporated herein by reference.
Item 9.            Undertakings
(a)        The undersigned
Company hereby undertakes:
(1)  To file,
during any period in which offers or sales are being made, a post-effective
amendment to this registration statement:
(i)  To include any prospectus
required by Section 10(a)(3) of the Securities Act;
(ii)  To reflect in the
prospectus any facts or events arising after the effective date of the registration
statement (or the most recent post-effective amendment thereof) which,
individually or in the aggregate, represent a fundamental change in the
information set forth in the registration statement.   Notwithstanding the
foregoing, any increase or decrease in volume of securities offered (if the
total dollar value of securities offered would not exceed that which was
registered) and any deviation from the low or high end of the estimated maximum
offering range may be reflected in the form of prospectus filed with the
Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
and price represent no more than 20 percent change in the maximum aggregate
offering price set forth in the "Calculation of Registration Fee" table in the
effective registration statement; and
(iii)  To include any material
information with respect to the plan of distribution not previously disclosed
in the registration statement or any material change to such information in the
registration statement;
Provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii)
of this section do not apply if the registration statement is on Form S-8, and
the information required to be included in a post-effective amendment by those
paragraphs is contained in reports filed with or furnished to the Commission by
the Company pursuant to Section 13 or Section 15(d) of the Exchange Act that
are incorporated by reference in this registration statement; and
(2)  That, for the
purpose of determining any liability under the Securities Act, each such
post-effective amendment shall be deemed to be a new registration statement
relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial
bona fide
offering
thereof.
(3)  To remove from registration by means
of a post-effective amendment any of the securities being registered which
remain unsold at the termination of the offering.
(b)        The undersigned Company hereby undertakes
that, for purposes of determining any liability under the Securities Act, each
filing of the Company's annual report pursuant to Section 13(a) or Section
15(d) of the Exchange Act that is incorporated by reference in the registration
statement shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time
shall be deemed to be the initial bona fide offering thereof.
3
(c)        Insofar as indemnification for
liabilities arising under the Securities Act may be permitted to directors,
officers and controlling persons of the Company pursuant to the foregoing
provisions, or otherwise, the Company has been advised that in the opinion of
the Commission such indemnification is against public policy as expressed in
the Securities Act  and is, therefore, unenforceable.  In the event that a
claim for indemnification against such liabilities (other than the payment by
the Company of expenses incurred or paid by a director, officer or controlling
person of the Company in the successful defense of any action, suit or
proceeding) is asserted by such director, officer or controlling person in
connection with the securities being registered, the Company will, unless in
the opinion of its counsel the matter has been settled by controlling precedent,
submit to a court of appropriate jurisdiction the question whether such
indemnification by it is against public policy as expressed in the Securities
Act and will be governed by the final adjudication of such issue.
(Signatures on following page)
4
SIGNATURES
Pursuant to the requirements of the Securities Act,
the Company certifies that it has reasonable grounds to believe that it meets
all of the requirements for filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Calhoun, State of Georgia, on May 30, 2007.
MOHAWK INDUSTRIES, INC.
By:
/s/ Jeffrey S. Lorberbaum
Jeffrey
S. Lorberbaum
Chairman
and Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that each person whose
signature appears below constitutes and appoints Jeffrey S. Lorberbaum and Frank
H. Boykin, and each of them (with full power in each to act alone), his true
and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him and in his name, place and stead, in any and all
capacities, to sign any or all amendments (including post-effective amendments)
to this Registration Statement, and to file the same, with all exhibits thereto
and other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorneys-in-fact and agents, and each of them,
full power and authority to do and perform each and every act and thing
requisite and necessary to be done in and about the premises, as fully to all
intents and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents or any of the, or their
or his substitutes, may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of
1933, this Registration Statement has been signed by the following persons in
the capacities indicated.
5
Signature
Title
Date
/s/Jeffrey S. Lorberbaum
Jeffrey S. Lorberbaum
Chairman
  of the Board and Chief Executive Officer
(Principal
  Executive Officer)
May 30, 2007
/s/Frank H. Boykin
Frank H. Boykin
Chief
  Financial Officer and Vice-President - Finance
(Principal
  Financial Officer)
May 30, 2007
/s/Thomas J. Kanuk
Thomas J. Kanuk
Vice
  President and Corporate Controller
(Principal
  Accounting Officer)
May 30, 2007
/s/Phyllis O. Bonanno
Phyllis O. Bonanno
Director
May 30, 2007
/s/Bruce C. Bruckmann
Bruce C. Bruckmann
Director
May 30, 2007
/s/Frans De Cock
Frans De Cock
Director
May 30, 2007
/s/John F. Fiedler
John F. Fiedler
Director
May 30, 2007
David L. Kolb
Director
, 2007
/s/Larry E. McCurdy
Larry W. McCurdy
Director
May 30, 2007
Robert N. Pokelwaldt
Director
, 2007
/s/W.
	Christopher Wellborn
W. Christopher Wellborn
Director
May 30, 2007
6
EXHIBIT INDEX
TO
REGISTRATION STATEMENT ON FORM S-8
Exhibit Number
Description
4.1
Restated Certificate of
  Incorporation of the Company, as amended
(incorporated herein by
  reference to Exhibit 3.1 to the Company's Annual Report on Form 10-K for the fiscal
  year ended December 31, 1998)
4.2
Restated Bylaws of the
  Company, as amended (incorporated herein by reference to Exhibit 3.1 to the
  Company's Current Report on Form 8-K dated February 23, 2006)
5.1
Opinion of Counsel
23.1
Consent of Counsel (included
  in Exhibit 5.1)
23.2
Consent of KPMG LLP
23.3
Consent of BDO Atrio
  Bedrijfsrevisoren Burg. CVBA
24.1
Power of Attorney (included on signature
	page)
99.1
Mohawk Industries, Inc. 2007 Incentive Plan
	(incorporated herein by reference to Appendix A of the Company's Definitive
	Proxy Statement on Schedule 14A (File No. 001-13697) filed with the
	Securities and Exchange Commission on April 9, 2007)
7