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<title>0304 S8 DOC</title>
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<font FACE="Times New Roman" SIZE="2"> <font size="2" color="FF0000"><B>
<p align="right"> As filed with the Securities and Exchange Commission on April
  9, 2004<br>
  Registration No. 333-________ </p>
</B></font>
<DIV align=left>
  <HR align=left SIZE=2 width="100%">
</DIV>
<DIV align=left>
  <HR align=left SIZE=2 width="100%">
</DIV>
<font size="3"><B>
<p align="center"> SECURITIES AND EXCHANGE COMMISSION<br>
  Washington, D.C. 20549</P>
</b></font>
<HR align=center SIZE=2 width="25%">
<br>
<p align="center"><font size="5"><B>FORM S-8</b></font>
<font size="3"><B>
<p align="center"> REGISTRATION STATEMENT<br>
  Under<br>
  The Securities Act of 1933
</B>
<HR align=center SIZE=2 width="25%">
<P ALIGN="CENTER"><IMG SRC="logo.jpg"></P>
<p align="center"><font size="6" color="#0000FF"><B> <u>Sigma Designs, Inc.</U>
  </b></font><br>
<font size="2"> (Exact name of registrant as specified in its charter)
<P>&nbsp;
<TABLE COLS=2 WIDTH="100%" >
  <TR>
    <TD> <font size="3"><B>
      <CENTER>
        <u>California</u>
      </CENTER>
      </b></font> </TD>
    <TD> <font size="3"><B>
      <CENTER>
        <u>94-2848099</u>
      </CENTER>
      </b></font> </TD>
  </TR>
  <TR>
    <TD> <font size="2">
      <CENTER>
        &nbsp; (State or Other Jurisdiction of Incorporation or Organization)&nbsp;
      </CENTER>
      </font> </TD>
    <TD> <font size="2">
      <CENTER>
        (I.R.S. Employer Identification Number)
      </CENTER>
      </font> </TD>
  </TR>
</TABLE>
<BR>
<p align="center"><font size="3"><B> 1221 California Circle<br>
  <u>Milpitas, California &nbsp;&nbsp; 95035-3024 </u></b></font><br>
  <font size="2"> (Address of principal executive offices, including zip code)</font></P>
<font size="2">
<HR align=center SIZE=2 width="25%">
<font size="4">
<p align="center"><B> 2001 Employee Stock Option Plan<br>
  2001 Employee Stock Purchase Plan<br>
  </b><font size="2"> (Full title of the Plan) </font></p>
<HR align=center SIZE=2 width="25%">
<br>
<font size="3">
<p align="center"><B> Thinh Q. Tran<br>
  Chief Executive Officer<br>
  Sigma Designs, Inc.<br>
  1221 California Circle<br>
  Milpitas, CA &nbsp; 95035<br>
  (408) 262-9003<br>
  </b>
<font size="2">
<P ALIGN="CENTER">(Name, address, including zip code, and telephone number, <br>
  including area code,<br>
  of agent for service) </p>
</font>
<HR align=center SIZE=2 width="25%">
<font size="3"><B>
<p align="center"> Copy to:<br>
  Mark A. Bertelsen, Esq.<br>
  Wilson Sonsini Goodrich &amp; Rosati<br>
  Professional Corporation<br>
  650 Page Mill Road<br>
  Palo Alto, CA &nbsp; 94304-1050<br>
  (650) 493-9300 </P>
</b></FONT> <br>
<br>
<DIV align=left>
  <HR align=left SIZE=2 width="100%">
</DIV>
<DIV align=left>
  <HR align=left SIZE=2 width="100%">
</DIV>
<P ALIGN="CENTER">&#9;CALCULATION OF REGISTRATION FEE</P>
<P ALIGN="CENTER">
<CENTER>
  <TABLE BORDER CELLSPACING=1 CELLPADDING=5 WIDTH=719>
    <TR>
      <TD WIDTH="30%" VALIGN="BOTTOM"> <B><FONT SIZE=1>
        <P ALIGN="CENTER">Title of Securities<BR>
          to be Registered
        </font></B></TD>
      <TD WIDTH="20%" VALIGN="BOTTOM"> <B><FONT SIZE=1>
        <P ALIGN="CENTER">Amount to be<BR>
          Registered (1)
        </font></B></TD>
      <TD WIDTH="17%" VALIGN="BOTTOM"> <B><FONT SIZE=1>
        <P ALIGN="CENTER">Proposed Maximum<BR>
          Offering Price<BR>
          Per Share (2)
        </font></B></TD>
      <TD WIDTH="18%" VALIGN="BOTTOM"> <B><FONT SIZE=1>
        <P ALIGN="CENTER">Proposed Maximum<BR>
          Aggregate Offering<BR>
          Price
        </font></B></TD>
      <TD WIDTH="15%" VALIGN="BOTTOM"> <B><FONT SIZE=1>
        <P ALIGN="CENTER">Amount of<BR>
          Registration<BR>
          Fee
        </font></B></TD>
    </TR>
    <TR>
      <TD WIDTH="30%" VALIGN="BOTTOM"> <FONT SIZE=2>
        <P ALIGN="JUSTIFY">Common Stock, no par value:</P>
        <P>&#9;Issuable under the 2001 Employee Stock Option Plan (the "<I>Option
          Plan</I>")
        </FONT></TD>
      <TD WIDTH="20%" VALIGN="BOTTOM"> <FONT SIZE=2>
        <P ALIGN="RIGHT">825,519</P>
        </FONT></TD>
      <TD WIDTH="17%" VALIGN="BOTTOM"> <FONT SIZE=2>
        <P ALIGN="RIGHT">$7.24</P>
        </FONT></TD>
      <TD WIDTH="18%" VALIGN="BOTTOM"> <FONT SIZE=2>
        <P ALIGN="RIGHT">$5,976,757.56</P>
        </FONT></TD>
      <TD WIDTH="15%" VALIGN="BOTTOM"> <FONT SIZE=2>
        <P ALIGN="RIGHT">$757.26</P>
        </FONT></TD>
    </TR>
    <TR>
      <TD WIDTH="30%" VALIGN="BOTTOM"> <FONT SIZE=2>
        <P>&#9;Issuable under the 2001 Employee Stock Purchase Plan (the "<I>Purchase
          Plan</I>")
        </FONT></TD>
      <TD WIDTH="20%" VALIGN="BOTTOM"> <FONT SIZE=2>
        <P ALIGN="RIGHT">50,000</P>
        </FONT></TD>
      <TD WIDTH="17%" VALIGN="BOTTOM"> <FONT SIZE=2>
        <P ALIGN="RIGHT">$7.24</P>
        </FONT></TD>
      <TD WIDTH="18%" VALIGN="BOTTOM"> <FONT SIZE=2>
        <P ALIGN="RIGHT">$362,000.00</P>
        </FONT></TD>
      <TD WIDTH="15%" VALIGN="BOTTOM"> <FONT SIZE=2>
        <P ALIGN="RIGHT">$45.87</P>
        </FONT></TD>
    </TR>
    <TR>
      <TD WIDTH="30%" VALIGN="BOTTOM"> <FONT SIZE=2>
        <P>Total
        </FONT></TD>
      <TD WIDTH="20%" VALIGN="BOTTOM"> <FONT SIZE=2>
        <P ALIGN="RIGHT">875,519</P>
        </FONT></TD>
      <TD WIDTH="17%" VALIGN="BOTTOM"> <FONT SIZE=2>
        <P ALIGN="RIGHT">$7.24</P>
        </FONT></TD>
      <TD WIDTH="18%" VALIGN="BOTTOM"> <FONT SIZE=2>
        <P ALIGN="RIGHT">$6,338,757.56</P>
        </FONT></TD>
      <TD WIDTH="15%" VALIGN="BOTTOM"> <FONT SIZE=2>
        <P ALIGN="RIGHT">$803.13</P>
        </FONT></TD>
    </TR>
  </TABLE>
</CENTER>
<p></P>
<FONT SIZE=2>
<P>(1) &nbsp; This Registration Statement shall also cover any additional shares
  of the Registrant's Common Stock that become issuable under the Option Plan
  by reason of any stock dividend, stock split, recapitalization or other similar
  transaction effected without the receipt of consideration that increases the
  number of the Registrant's outstanding shares of Common Stock.
<P>(2) &nbsp; Estimated solely for the purpose of computing the registration fee
  required by Section&nbsp;6(b) of the Securities Act pursuant to Rules 457(h)
  and 457(c) under the Securities Act, based upon the average between the high
  and low prices of the Common Stock as reported on the Nasdaq National Market
  on April 5, 2004.
<P> (3) &nbsp; This amount results from the automatic annual increase on the first
  day of the Company's fiscal year of 825,519 shares to the shares of the Registrant's
  Common Stock reserved for issuance under the Option Plan, which annual increase
  is provided for in the Option Plan.
<P> (4) &nbsp; This amount results from the automatic annual increase on the first
  day of the Company's fiscal year of 50,000 shares to the shares of the Registrant's
  Common Stock reserved for issuance under the Purchase Plan, which annual increase
  is provided for in the Purchase Plan..
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</DIV>
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</DIV>
<font FACE="Times New Roman" SIZE="3">
<P ALIGN="JUSTIFY">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This registration
  statement relates to the registration of additional securities of the same class
  as other securities for which a registration statement on Form S-8 relating
  to the 2001 Employee Stock Option Plan and the 2001 Employee Stock Purchase
  Plan of Sigma Designs, Inc. is effective. Pursuant to General Instruction E
  of Form S-8, the contents of the earlier Registration Statement on Form S-8
  filed June 29, 2001 (Registration No. 333-64234) hereby are incorporated by
  reference.</P>
<br>
<br>
<HR align=left SIZE=2 width="100%">
<br>
<br>
<B>
<P ALIGN="CENTER">SIGNATURES</P>
</B>
<P ALIGN="JUSTIFY">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements
  of the Securities Act of 1933, as amended, the registrant certifies that it
  has reasonable grounds to believe that it meets all of the requirements for
  filing on Form&nbsp;S-8 and has duly caused this registration statement to be
  signed on its behalf by the undersigned, thereunto duly authorized, in the City
  of Milpitas, State of California, on this 9<SUP>th</sup> day of April
  2004.</P>
<TABLE BORDER=0 CELLSPACING=1 CELLPADDING=7 WIDTH=642>
  <TR>
    <TD WIDTH="50%" VALIGN="TOP">
      <P>&nbsp;
    </TD>
    <TD WIDTH="50%" VALIGN="TOP"> <B>
      <P ALIGN="JUSTIFY">SIGMA DESIGNS, INC.
      </B></TD>
  </TR>
  <TR>
    <TD WIDTH="50%" VALIGN="TOP">
      <P>&nbsp;
    </TD>
    <TD WIDTH="50%" VALIGN="TOP">
      <P>&nbsp;
    </TD>
  </TR>
  <TR>
    <TD WIDTH="50%" VALIGN="TOP">
      <P>&nbsp;
    </TD>
    <TD WIDTH="50%" VALIGN="TOP">
      <P ALIGN="JUSTIFY">By: <U>/s/ Thinh Q. Tran</U>
    </TD>
  </TR>
  <TR>
    <TD WIDTH="50%" VALIGN="TOP">
      <P>&nbsp;
    </TD>
    <TD WIDTH="50%" VALIGN="TOP">
      <P ALIGN="JUSTIFY">Thinh Q. Tran
    </TD>
  </TR>
  <TR>
    <TD WIDTH="50%" VALIGN="TOP">
      <P>&nbsp;
    </TD>
    <TD WIDTH="50%" VALIGN="TOP">
      <P>President and Chief Executive Officer
    </TD>
  </TR>
</TABLE>
<B>
<P ALIGN="CENTER">POWER OF ATTORNEY</P>
</B>
<P ALIGN="JUSTIFY">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL PERSONS BY THESE
  PRESENTS, that each person whose signature appears below hereby constitutes
  and appoints Thinh Q. Tran and Kit Tsui, and each of them, his or her true and
  lawful agent, proxy and attorney-in-fact, with full power of substitution and
  resubstitution, for him or her and in his or her name, place and stead, in any
  and all capacities, to (i) act on, sign and file with the Securities and Exchange
  Commission any and all amendments (including post-effective amendments) to this
  registration statement on Form S-8 together with all schedules and exhibits
  thereto, (ii) act on, sign and file such certificates, instruments, agreements
  and other documents as may be necessary or appropriate in connection therewith,
  and (iii) take any and all actions that may be necessary or appropriate to be
  done, as fully for all intents and purposes as he or she might or could do in
  person, hereby approving, ratifying and confirming all that such agent, proxy
  and attorney-in-fact or any of his substitutes may lawfully do or cause to be
  done by virtue thereof.</P>
<B>
<P ALIGN="JUSTIFY">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In accordance with the
  requirements of the Securities Act of 1933, as amended, this registration statement
  has been signed on this 9<SUP>th</SUP> day of April 2004 by the following
  persons in the capacities indicated:</P>
<TABLE CELLSPACING=0 BORDER=0 CELLPADDING=8 WIDTH=653>
  <TR>
    <TD WIDTH="37%" VALIGN="TOP"> <b><U>Signatures</U></b>
    <TD WIDTH="63%" VALIGN="TOP"> <b><U>Title
      <p></P
>
      </U></b> </TD>
  </TR>
  <TR>
    <TD WIDTH="37%" VALIGN="TOP">
      <P ALIGN="JUSTIFY"><U>/s/ Thinh Q. Tran<br>
        </u> Thinh Q. Tran
    </TD>
    <TD WIDTH="63%" VALIGN="TOP">
      <P>Chairman of the Board of Directors, Chief Executive Officer and&nbsp;President<br>
        (<I>Principal Executive Officer</I>)
    </TD>
  </TR>
  <TR>
    <TD WIDTH="37%" VALIGN="TOP">
      <P ALIGN="JUSTIFY"><U>/s/ Kit Tsui<br>
        </u> Kit Tsui
    </TD>
    <TD WIDTH="63%" VALIGN="TOP">
      <P>Chief&nbsp;Financial Officer and Secretary<br>
        (<I>Principal Financial and Accounting Officer)</I>
    </TD>
  </TR>
  <TR>
    <TD WIDTH="37%" VALIGN="TOP">
      <P ALIGN="JUSTIFY"><U>/s/ William J. Almon<br>
        </u> William J. Almon
    </TD>
    <TD WIDTH="63%" VALIGN="TOP">
      <P>Director
    </TD>
  </TR>
  <TR>
    <TD WIDTH="37%" VALIGN="TOP">
      <P ALIGN="JUSTIFY"><U>/s/ Julien Nguyen<br>
        </u> Julien Nguyen
    </TD>
    <TD WIDTH="63%" VALIGN="TOP">
      <P>Director
    </TD>
  </TR>
  <TR>
    <TD WIDTH="37%" VALIGN="TOP">
      <P ALIGN="JUSTIFY"><U>/s/ Lung C. Tsai<br>
        </u> Lung C. Tsai
    </TD>
    <TD WIDTH="63%" VALIGN="TOP">
      <P>Director
    </TD>
  </TR>
</TABLE>
<br>
<br>
<HR align=center SIZE=2 width="85%">
<br>
<br>
<B>
<P ALIGN="CENTER">Index to Exhibits</P>
</B>
<TABLE CELLSPACING=0 BORDER=0 CELLPADDING=8 WIDTH=637>
  <TR>
    <TD WIDTH="16%" VALIGN="BOTTOM"> <B>
      <P ALIGN="CENTER">Exhibit<br>
        <U>Number</U>
      </B></TD>
    <TD WIDTH="84%" VALIGN="BOTTOM"> <B><U>
      <P>Description
      </u></B></TD>
  </TR>
  <TR>
    <TD WIDTH="16%" VALIGN="BOTTOM">
      <P ALIGN="CENTER">5.1
    </TD>
    <TD WIDTH="84%" VALIGN="BOTTOM">
      <P>Opinion of counsel as to legality of securities being registered.
    </TD>
  </TR>
  <TR>
    <TD WIDTH="16%" VALIGN="BOTTOM">
      <P ALIGN="CENTER">23.1
    </TD>
    <TD WIDTH="84%" VALIGN="BOTTOM">
      <P>Consent of counsel (contained in Exhibit 5.1).
    </TD>
  </TR>
  <TR>
    <TD WIDTH="16%" VALIGN="BOTTOM">
      <P ALIGN="CENTER">23.2
    </TD>
    <TD WIDTH="84%" VALIGN="BOTTOM">
      <P>Independent Auditor's Consent
    </TD>
  </TR>
  <TR>
    <TD WIDTH="16%" VALIGN="BOTTOM">
      <P ALIGN="CENTER">24.1
    </TD>
    <TD WIDTH="84%" VALIGN="BOTTOM">
      <P>Powers of Attorney (see page 4).
    </TD>
  </TR>
</TABLE>
<br>
<br>
<HR align=center SIZE=2 width="85%">
<br>
<br>
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0304 S8 DOC
As filed with the Securities and Exchange Commission on April
  9, 2004
Registration No. 333-________
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
Under
The Securities Act of 1933
Sigma Designs, Inc.
(Exact name of registrant as specified in its charter)
California
94-2848099
(State or Other Jurisdiction of Incorporation or Organization)
(I.R.S. Employer Identification Number)
1221 California Circle
Milpitas, California    95035-3024
(Address of principal executive offices, including zip code)
2001 Employee Stock Option Plan
2001 Employee Stock Purchase Plan
(Full title of the Plan)
Thinh Q. Tran
Chief Executive Officer
Sigma Designs, Inc.
1221 California Circle
Milpitas, CA   95035
(408) 262-9003
(Name, address, including zip code, and telephone number,
including area code,
of agent for service)
Copy to:
Mark A. Bertelsen, Esq.
Wilson Sonsini Goodrich & Rosati
Professional Corporation
650 Page Mill Road
Palo Alto, CA   94304-1050
(650) 493-9300
CALCULATION OF REGISTRATION FEE
Title of Securities
to be Registered
Amount to be
Registered (1)
Proposed Maximum
Offering Price
Per Share (2)
Proposed Maximum
Aggregate Offering
Price
Amount of
Registration
Fee
Common Stock, no par value:
Issuable under the 2001 Employee Stock Option Plan (the "
Option
          Plan
")
825,519
$7.24
$5,976,757.56
$757.26
Issuable under the 2001 Employee Stock Purchase Plan (the "
Purchase
          Plan
")
50,000
$7.24
$362,000.00
$45.87
Total
875,519
$7.24
$6,338,757.56
$803.13
(1)   This Registration Statement shall also cover any additional shares
  of the Registrant's Common Stock that become issuable under the Option Plan
  by reason of any stock dividend, stock split, recapitalization or other similar
  transaction effected without the receipt of consideration that increases the
  number of the Registrant's outstanding shares of Common Stock.
(2)   Estimated solely for the purpose of computing the registration fee
  required by Section 6(b) of the Securities Act pursuant to Rules 457(h)
  and 457(c) under the Securities Act, based upon the average between the high
  and low prices of the Common Stock as reported on the Nasdaq National Market
  on April 5, 2004.
(3)   This amount results from the automatic annual increase on the first
  day of the Company's fiscal year of 825,519 shares to the shares of the Registrant's
  Common Stock reserved for issuance under the Option Plan, which annual increase
  is provided for in the Option Plan.
(4)   This amount results from the automatic annual increase on the first
  day of the Company's fiscal year of 50,000 shares to the shares of the Registrant's
  Common Stock reserved for issuance under the Purchase Plan, which annual increase
  is provided for in the Purchase Plan..
This registration
  statement relates to the registration of additional securities of the same class
  as other securities for which a registration statement on Form S-8 relating
  to the 2001 Employee Stock Option Plan and the 2001 Employee Stock Purchase
  Plan of Sigma Designs, Inc. is effective. Pursuant to General Instruction E
  of Form S-8, the contents of the earlier Registration Statement on Form S-8
  filed June 29, 2001 (Registration No. 333-64234) hereby are incorporated by
  reference.
SIGNATURES
Pursuant to the requirements
  of the Securities Act of 1933, as amended, 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 Milpitas, State of California, on this 9
th
day of April
  2004.
SIGMA DESIGNS, INC.
By:
/s/ Thinh Q. Tran
Thinh Q. Tran
President and Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE
  PRESENTS, that each person whose signature appears below hereby constitutes
  and appoints Thinh Q. Tran and Kit Tsui, and each of them, his or her true and
  lawful agent, proxy and attorney-in-fact, with full power of substitution and
  resubstitution, for him or her and in his or her name, place and stead, in any
  and all capacities, to (i) act on, sign and file with the Securities and Exchange
  Commission any and all amendments (including post-effective amendments) to this
  registration statement on Form S-8 together with all schedules and exhibits
  thereto, (ii) act on, sign and file such certificates, instruments, agreements
  and other documents as may be necessary or appropriate in connection therewith,
  and (iii) take any and all actions that may be necessary or appropriate to be
  done, as fully for all intents and purposes as he or she might or could do in
  person, hereby approving, ratifying and confirming all that such agent, proxy
  and attorney-in-fact or any of his substitutes may lawfully do or cause to be
  done by virtue thereof.
In accordance with the
  requirements of the Securities Act of 1933, as amended, this registration statement
  has been signed on this 9
th
day of April 2004 by the following
  persons in the capacities indicated:
Signatures
Title
/s/ Thinh Q. Tran
Thinh Q. Tran
Chairman of the Board of Directors, Chief Executive Officer and President
(
Principal Executive Officer
)
/s/ Kit Tsui
Kit Tsui
Chief Financial Officer and Secretary
(
Principal Financial and Accounting Officer)
/s/ William J. Almon
William J. Almon
Director
/s/ Julien Nguyen
Julien Nguyen
Director
/s/ Lung C. Tsai
Lung C. Tsai
Director
Index to Exhibits
Exhibit
Number
Description
5.1
Opinion of counsel as to legality of securities being registered.
23.1
Consent of counsel (contained in Exhibit 5.1).
23.2
Independent Auditor's Consent
24.1
Powers of Attorney (see page 4).