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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>As filed with the
Securities and Exchange Commission on November 5, 2007 </FONT></H1>

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<H1 ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Registration No.&nbsp;&nbsp;________________</FONT></H1>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>United States <BR>Securities and
Exchange Commission <BR>Washington D.C. 20549 </FONT></H1>

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     <P ALIGN=CENTER>_________________ </P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>FORM S-8 </FONT></H1>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>REGISTRATION STATEMENT<BR>UNDER THE SECURITIES ACT OF 1933</FONT></H1>

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     <P ALIGN=CENTER>_________________ </P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" WIDTH="100%" ALIGN="Center">
<TR VALIGN=Bottom>
     <TD WIDTH=30% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=40% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="3"><B>MTS Medication Technologies, Inc.</B> </FONT></TD>
     <TD WIDTH=30% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Exact Name of registrant as specified in its charter)</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR></TABLE><BR><BR>


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<TR VALIGN=Bottom>
     <TH COLSPAN=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TH>
     <TH COLSPAN=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TH>
     <TH COLSPAN=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TH></TR>
<TR VALIGN=Bottom>
     <TD WIDTH=35% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>Delaware</B> </FONT></TD>
     <TD WIDTH=30% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=35% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>59-2740462</B> </FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(State or other jurisdiction</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
      <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(IRS Employer Identification No.)</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>of incorporation or organization)</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR></TABLE><BR><BR>



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<TR VALIGN=Bottom>
     <TD WIDTH="25%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH="50%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="3"><B>MTS MEDICATION
        TECHNOLOGIES, INC. 2007 STOCK INCENTIVE PLAN </B> </FONT></TD>
     <TD WIDTH="25%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Full Title of the Plan) </FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR></TABLE><BR><BR>


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<P ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>Todd E. Siegel<BR>MTS Medication Technologies, Inc.<BR>
2003 Gandy Boulevard North, Suite 800<BR>St. Petersburg, Florida&nbsp;&nbsp;33702</B><BR>(Name and address of agent for service)<BR>
<B>(727) 576-6311</B><BR>(Telephone number, including area code, of agent for service) </FONT>


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<P ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><I>Copies of all communications to:</I> </FONT> </P>

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<P ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>Robert J. Grammig, Esq.<BR>
Holland &amp; Knight LLP<BR>100 North Tampa Street, Suite 4100<BR> Tampa, Florida&nbsp;&nbsp;33602<BR>(813) 227-8500</B> </FONT> </P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CALCULATION OF
REGISTRATION FEE </FONT></H1>


<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
<TR VALIGN=Bottom>
     <TH><FONT FACE="Times New Roman" SIZE=2>&nbsp;</FONT></TH>
     <TH><FONT FACE="Times New Roman" SIZE=2>&nbsp;</FONT></TH>
     <TH><FONT FACE="Times New Roman" SIZE=2>Proposed maximum</FONT></TH>
     <TH><FONT FACE="Times New Roman" SIZE=2>Proposed maximum</FONT></TH>
     <TH><FONT FACE="Times New Roman" SIZE=2>&nbsp;</FONT></TH></TR>
<TR VALIGN=Bottom>
     <TH><FONT FACE="Times New Roman" SIZE=2>Title of securities to be registered (1)</FONT></TH>
     <TH><FONT FACE="Times New Roman" SIZE=2>Amount to be registered (1)</FONT></TH>
     <TH><FONT FACE="Times New Roman" SIZE=2>offering price per share (2)</FONT></TH>
     <TH><FONT FACE="Times New Roman" SIZE=2>aggregate offering price (2)</FONT></TH>
     <TH><FONT FACE="Times New Roman" SIZE=2>Amount of registration fee (2)</FONT></TH></TR>
<TR>
     <TD ALIGN=RIGHT><HR NOSHADE COLOR=#000000 SIZE=1></TD>
     <TD ALIGN=RIGHT><HR NOSHADE COLOR=#000000 SIZE=1></TD>
     <TD ALIGN=RIGHT><HR NOSHADE COLOR=#000000 SIZE=1></TD>
     <TD ALIGN=RIGHT><HR NOSHADE COLOR=#000000 SIZE=1></TD>
     <TD ALIGN=RIGHT><HR NOSHADE COLOR=#000000 SIZE=1></TD></TR>
<TR VALIGN=Bottom>
     <TD WIDTH=20% ALIGN=CENTER><FONT FACE="Times New Roman" SIZE=2>Common Stock - Par Value - $0.01</FONT></TD>
     <TD WIDTH=20% ALIGN=CENTER><FONT FACE="Times New Roman" SIZE=2>600,000</FONT></TD>
     <TD WIDTH=20% ALIGN=CENTER><FONT FACE="Times New Roman" SIZE=2>$13.53</FONT></TD>
     <TD WIDTH=20% ALIGN=CENTER><FONT FACE="Times New Roman" SIZE=2>$8,118,000</FONT></TD>
     <TD WIDTH=20% ALIGN=CENTER><FONT FACE="Times New Roman" SIZE=2>$249.22</FONT></TD></TR></TABLE><BR><BR>


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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(1)&nbsp;&nbsp;&nbsp;&nbsp;
          Pursuant to Rule 416(a) under the Securities Act of 1933, this Registration
          Statement includes an indeterminate number of additional shares of Common Stock
          which may be offered and issued to prevent dilution from stock splits, stock
          dividends or similar transactions. </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(2)&nbsp;&nbsp;&nbsp;&nbsp;
          Estimated solely for the purpose of calculating the registration fee pursuant to
          Rule 457(c) and (h)&nbsp;under the Securities Act of 1933, upon the basis of the
          average of the high and low prices of the Common Stock of the Registrant on
          October 31, 2007, as reported on the American Stock Exchange. </FONT></P><BR>



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<A NAME=A001></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PART I </FONT></H1>

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<A NAME=A002></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INFORMATION REQUIRED
IN THE SECTION 10(A) PROSPECTUS </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
Registration Statement on Form S-8 registers 600,000<B> </B>shares of common stock, par
value of $0.01 per share (the &#147;Common Stock&#148;), of MTS Medication Technologies,
Inc., a Delaware corporation (the &#147;Registrant&#148;), for issuance under the MTS
Medication Technologies, Inc. 2007 Stock Incentive Plan (the &#147;Plan&#148;). </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As
permitted by the rules of the Securities and Exchange Commission (the &#147;SEC&#148;),
this Registration Statement omits the information specified in Part I (Items 1 and 2) of
Form S-8. The documents containing the information specified in Part I will be delivered
to the participants in the Plan as required by Rule 428(b) of the Securities Act. Such
documents are not being filed with the SEC as part of this Registration Statement or as
prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act. </FONT></P>

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<A NAME=A003></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PART II </FONT></H1>

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<A NAME=A004></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INFORMATION REQUIRED
IN THE REGISTRATION STATEMENT </FONT></H1>

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<A NAME=A005></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ITEM 3.&nbsp;&nbsp;INCORPORATION OF DOCUMENTS
BY REFERENCE. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
following documents filed with the SEC by the Registrant, pursuant to the Securities
Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), Commission File No.
001-31578, are incorporated by reference in this Registration Statement: </FONT></P>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(a)  </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The
Registrant&#146;s Annual Report on Form 10-K for the fiscal year ended March
          31, 2007 (including information specifically incorporated into the
          Registrant&#146;s Form 10-K from the Registrant&#146;s definitive Proxy
          Statement);  </FONT></TD></TR></TABLE><BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(b)  </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE="2">The
Registrant&#146;s Current Reports on Form 8-K filed on August 9, 2007, August
21, 2007 and October 18, 2007; </FONT> </TD></TR></TABLE><BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(c)  </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE="2">The
Registrant&#146;s Quarterly Report on Form 10-Q filed on August 14, 2007;
and </FONT> </TD></TR></TABLE><BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(d)  </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE="2">The
Description of the Registrant&#146;s Common Stock contained in our registration
statement on Form 8-A filed with the SEC on December 27, 2002. </FONT> </TD></TR></TABLE><BR>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
documents subsequently filed by the Registrant (other than any portion of such filings
that are furnished under applicable SEC rules rather than filed) pursuant to Sections
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 hereby
have been sold or which deregisters all securities then remaining unsold, shall be deemed
to be incorporated by reference into this Registration Statement and to be part hereof
from the date of filing of such documents. </FONT></P>

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<A NAME=A006></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ITEM 4.&nbsp;&nbsp;DESCRIPTION OF
SECURITIES. </FONT></H1>

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<A NAME=A007></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable.</FONT></P>

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<A NAME=A008></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ITEM 5.&nbsp;&nbsp;INTERESTS OF
NAMED EXPERTS AND COUNSEL. </FONT></H1>

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<A NAME=A009></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable.</FONT></P>


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<A NAME=A010></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ITEM 6.&nbsp;&nbsp;INDEMNIFICATION
OF DIRECTORS AND OFFICERS. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Delaware General Corporation Law (the &#147;DGCL&#148;) permits MTS Medication
Technologies, Inc. to limit directors&#146; exposure to liability for certain breaches of
the directors&#146; fiduciary duty, either in a suit on behalf of MTS Medication
Technologies, Inc. or in an action by stockholders of MTS Medication Technologies, Inc. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our
Certificate of Incorporation and Bylaws also require us to indemnify our current or former
directors, officers, and employees with respect to expenses (including attorneys&#146;
fees), judgments, fines and amounts paid in settlement to the extent permitted by
&sect;145 of the DGCL. We have entered into indemnification agreements with each of our
officers and directors and intend to enter into indemnification agreements with each of
our future officers and directors. Pursuant to such indemnification agreements, we have
agreed to indemnify our officers and directors against certain liabilities, including
liabilities arising out of the offering made by this Registration Statement. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
general effect of the foregoing provision may be to reduce the circumstances in which a
director or officer may be required to bear the economic burden of the foregoing
liabilities and expenses. We maintain a standard form of officers&#146; and
directors&#146; liability insurance policy which provides coverage to our officers and
directors for certain liabilities, including certain liabilities which may arise out of
this Registration Statement. </FONT></P>

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<A NAME=A011></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ITEM 7.&nbsp;&nbsp;EXEMPTION FROM
REGISTRATION CLAIMED. </FONT></H1>

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<A NAME=A012></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable.</FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ITEM 8.&nbsp;&nbsp;EXHIBITS. </FONT></H1>


<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
<TR VALIGN=Bottom>
     <TD WIDTH=8% ALIGN=LEFT><FONT FACE="Times New Roman" SIZE="2"><U>Exhibit No</U>. </FONT></TD>
     <TD WIDTH=92% ALIGN=LEFT><FONT FACE="Times New Roman" SIZE="2"><U>Description</U> </FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD WIDTH=4% ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>4.1</FONT></TD>
     <TD WIDTH=96% ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2> Specimen of Stock Certificate, incorporated  by
        reference to Exhibit 4.1 of the Registrant&#146;s Registration Statement on Form S-3 (File No. 333-112212) filed January 26, 2004.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>4.2</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>Certificate of Incorporation and Amendments, incorporated by reference to the
        Registrant&#146;s Registration Statement on Form S-1 (File No.&nbsp;33-17852) filed October 9, 1987.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>4.3</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>Certificate of Amendment of Certificate of Incorporation, incorporated by reference to the
        Registrant&#146;s Registration Statement on Form S-1 (File No.&nbsp;33-40678) filed May 17, 1991.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>4.4</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2> Certificate  of  Amendment to Certificate of Incorporation,
        incorporated by reference to the Registrant&#146;s Registration Statement on Form S-3 (File No. 333-112212) filed January 26, 2004.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>4.5</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2> Certificate of Amendment to Certificate of Incorporation, dated
         September 13, 2004, incorporated by reference to the Registrant&#146;s Post-Effective Amendment No. 1 on Form S-8
         (File No. 333-56384) filed November 5, 2007.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>4.6</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2> Certificate of Designation of Series A Preferred Stock, incorporated
         by reference to  the Registrant&#146;s Annual Report on Form 10-K (File No. 000-16594) filed July 1, 2002.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>4.7</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>Bylaws, incorporated by reference to the Registrant&#146;s Registration Statement on Form
        S-1 (File No.&nbsp;33-17852) filed October 9, 1987. </FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>4.8</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2> MTS Medication Technologies, Inc. 2007 Stock Incentive Plan,
         incorporated by reference to the Registrant&#146;s Proxy Statement (File No. 001-31578) filed August 13, 2007.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>5.1</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>Opinion of Holland &amp; Knight LLP.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>23.1</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>Consent of Holland &amp; Knight LLP (included in Exhibit 5.1).</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>23.2</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>Consent of Grant Thornton LLP.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>24.1</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>Powers of Attorney (contained on the signature page).</FONT></TD></TR>
</TABLE><BR>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2> II-2</FONT></P>


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<A NAME=A013></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ITEM 9.&nbsp;&nbsp; UNDERTAKINGS. </FONT></H1>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(a)  </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The
undersigned Registrant hereby undertakes:  </FONT></TD></TR></TABLE><BR>

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<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(1) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE="2">To
file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration Statement: </FONT> </TD></TR></TABLE><BR>

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<TR VALIGN=TOP>
<TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(i)  </FONT></TD>
<TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE=2> To include any prospectus required by Section 10(a)(3) of the Securities Act of
          1933;  </FONT></TD></TR></TABLE><BR>


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<TR VALIGN=TOP>
<TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(ii)  </FONT></TD>
<TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE="2">To
reflect in the prospectus any facts or events arising after the effective date
of this 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 this 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 Securities and Exchange Commission pursuant to Rule 424(b) if,
in the aggregate, the changes in volume and price represent no more than 20%
change in the maximum aggregate offering price set forth in the &#147;Calculation
of Registration Fee&#148; table in the effective Registration Statement; and </FONT> </TD></TR></TABLE><BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(iii)  </FONT></TD>
<TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE="2">To
include any material information with respect to the plan of distribution not
previously disclosed in this Registration Statement or any material change to
such information in this Registration Statement. </FONT> </TD></TR></TABLE><BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=15%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Provided, however,
that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the registration statement is on
Form S-8, and the information required to be included in a post-effective amendment by
those paragraphs is contained in reports filed with or furnished to the Securities and
Exchange Commission by the Registrant pursuant to Section 13 or Section 15(d) of the
Securities Exchange Act of 1934 that are incorporated by reference in this Registration
Statement. </FONT></TD></TR></TABLE><BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(2) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE="2">That,
for the purpose of determining any liability under the Securities Act of 1933,
each such post-effective amendment shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial bona fide offering
thereof. </FONT> </TD></TR></TABLE><BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(3) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE="2">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> </TD></TR></TABLE><BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(b)  </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The
undersigned Registrant hereby undertakes that, for purposes of determining any liability
under the Securities Act of 1933, each filing of the Registrant&#146;s annual report
pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (and, where
applicable, each filing of an employee benefit plan&#146;s annual report pursuant to
Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference
in the Registration Statement shall be deemed to be a new registration statement relating
to the securities offered therein, and the offering of such securities at that time shall
be deemed to be the initial bona fide offering thereof.  </FONT></TD></TR></TABLE><BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(c)  </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Insofar
as indemnification for liabilities arising under the Securities Act of 1933 may be
permitted to directors, officers and controlling persons of the Registrant pursuant to
the foregoing provisions (see Item 6) or otherwise, the Registrant has been advised that
in the opinion of the Securities and Exchange Commission such indemnification is against
public policy as expressed in the Securities Act of 1933 and is, therefore,
unenforceable. In the event that a claim for indemnification against such liabilities
(other than the payment by the Registrant of expenses incurred or paid by a director,
officer or controlling person of the Registrant in the successful defense of any action,
suit or proceeding) is asserted by such director, officer or controlling person in
connection with the securities being registered, the Registrant will, unless in the
opinion of its counsel the matter has been settled by controlling precedent, submit to a
court of appropriate jurisdiction the question whether such indemnification by it is
against public policy as expressed in the Securities Act of 1933 and will be governed by
the final adjudication of such issue.  </FONT></TD></TR></TABLE><BR>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>II-3 </FONT></P>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURES </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 St. Petersburg, State of Florida,
on October 31, 2007. </FONT></P>



<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" WIDTH="600">
<TR VALIGN=Bottom>
     <TD COLSPAN=3><FONT SIZE="2">&nbsp;</FONT></TD>
     <TD COLSPAN=3><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD COLSPAN=2><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD COLSPAN="2" ALIGN="Left"><FONT SIZE="2">MTS MEDICATION TECHNOLOGIES, INC. </FONT></TD>
     <TD COLSPAN=2><FONT SIZE="2">&nbsp; </FONT></TD></TR>
<TR VALIGN=Bottom>
     <TH COLSPAN=3><FONT SIZE="2">&nbsp; </FONT></TH>
     <TH COLSPAN=3><FONT SIZE="2">&nbsp; </FONT></TH>
     <TH COLSPAN=2><FONT SIZE="2">&nbsp; </FONT></TH>
     <TH COLSPAN=2><FONT SIZE="2">&nbsp; </FONT></TH>
     <TH COLSPAN=2><FONT SIZE="2">&nbsp; </FONT></TH></TR>
<TR VALIGN=Bottom>
     <TD WIDTH=24% ALIGN=LEFT><FONT SIZE="2">&nbsp;</FONT></TD>
     <TD WIDTH=2% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH=3% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH=2% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH=1% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH=3% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH=4% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH=6% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH="6%" ALIGN="Left" VALIGN="Top"><FONT SIZE="2">By: </FONT></TD>
     <TD WIDTH=45% ALIGN=LEFT><FONT SIZE="2">/s/ Todd E. Siegel</FONT><HR NOSHADE COLOR=Black SIZE=1> </TD>
     <TD WIDTH=2% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH=2% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD><TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD><TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD><TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD><TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD><TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD><TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD ALIGN=LEFT><FONT SIZE="2">Todd E. Siegel<BR>Chief Executive Officer </FONT></TD><TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD><TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD></TR>
</TABLE><BR>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>POWER OF ATTORNEY </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOWN
TO ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below
constitutes and appoints Todd E. Siegel and Michael P. Conroy, jointly and severally, his
or her attorneys-in-fact, each with the power of substitution, for him in any and all
capacities, to sign any and all amendments to this Registration Statement and other
documents in connection therewith, with the Securities and Exchange Commission, hereby
ratifying and confirming all that each of said attorneys-in-fact, or his substitute or
substitutes, may do or cause to be done by virtue hereof. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 date indicated. </FONT></P>



<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" WIDTH="100%" ALIGN="Center">
<TR VALIGN=Bottom>
     <TH COLSPAN=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Signature</FONT></TH>
     <TH COLSPAN=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TH>
     <TH COLSPAN=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Title</FONT></TH>
     <TH COLSPAN=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TH>
     <TH COLSPAN=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Date</FONT></TH>
     <TH COLSPAN=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TH></TR>
<TR VALIGN=Bottom>
     <TH COLSPAN=1><HR NOSHADE COLOR=Black SIZE=1></TH>
     <TH COLSPAN=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TH>
     <TH COLSPAN=1><HR NOSHADE COLOR=Black SIZE=1></TH>
     <TH COLSPAN=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TH>
     <TH COLSPAN=1><HR NOSHADE COLOR=Black SIZE=1></TH>
     <TH COLSPAN=1><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TH></TR>
<TR VALIGN=Bottom>
     <TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH>
     <TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH></TR>
<TR VALIGN=Bottom>
     <TD WIDTH="25%" ALIGN="Left" VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>/s/ Todd E. Siegel&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></TD>
     <TD WIDTH="4%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH="49%" ALIGN="Left" VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Chief Executive Officer, President
        and Chairman of the Board of Directors</FONT></TD>
     <TD WIDTH="4%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH="16%" ALIGN="CENTER" VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>October 31, 2007</FONT></TD>
     <TD WIDTH="2%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Todd E. Siegel</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2> (principal executive officer)</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH>
     <TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="Left" VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>/s/ Michael P. Conroy
        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="Left" VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE=2> Chief Financial
        Officer, Vice President and Secretary </FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="CENTER" VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>October 31, 2007</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Michael P. Conroy</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2> (principal financial officer and principal accounting officer)</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH>
     <TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="Left" VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>/s/ Michael D. Stevenson
        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="Left" VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Chief Operating
        Officer </FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="CENTER" VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>October 31, 2007</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Michael D. Stevenson</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH>
     <TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="Left" VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U> /s/ John Stanton
        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="Left" VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>  Director and Vice
        Chairman of the Board of Directors</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="CENTER" VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>October 31, 2007</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>John Stanton</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2> &nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH>
     <TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="Left" VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>/s/ Allen Braswell
        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="Left" VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="CENTER" VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>October 31, 2007</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Allen Braswell</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2> &nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH>
     <TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="Left" VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>/s/ David W. Kazarian
        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="Left" VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="CENTER" VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>October 31, 2007</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>David W. Kazarian</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2> &nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH>
     <TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="Left" VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>/s/ Irv I. Cohen
        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="Left" VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="CENTER" VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>October 31, 2007</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Irv I. Cohen</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2> &nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH>
     <TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH><TH COLSPAN=1>&nbsp;</TH></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="Left" VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>/s/ Chet Borgida
        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="Left" VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="CENTER" VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>October 31, 2007</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Chet Borgida</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2> &nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR></TABLE><BR>


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<A NAME=A016></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INDEX TO EXHIBITS </FONT></H1>


<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
<TR VALIGN=Bottom>
     <TD WIDTH=8% ALIGN=LEFT><FONT FACE="Times New Roman" SIZE="2"><U>Exhibit No</U>. </FONT></TD>
     <TD WIDTH=92% ALIGN=LEFT><FONT FACE="Times New Roman" SIZE="2"><U>Description</U> </FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD WIDTH=4% ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>4.1</FONT></TD>
     <TD WIDTH=96% ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2> Specimen of Stock Certificate, incorporated  by
        reference to Exhibit 4.1 of the Registrant&#146;s Registration Statement on Form S-3 (File No. 333-112212) filed January 26, 2004.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>4.2</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>Certificate of Incorporation and Amendments, incorporated by reference to the
        Registrant&#146;s Registration Statement on Form S-1 (File No.&nbsp;33-17852) filed October 9, 1987.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>4.3</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>Certificate of Amendment of Certificate of Incorporation, incorporated by reference to the
        Registrant&#146;s Registration Statement on Form S-1 (File No.&nbsp;33-40678) filed May 17, 1991.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>4.4</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2> Certificate  of  Amendment to Certificate of Incorporation,
        incorporated by reference to the Registrant&#146;s Registration Statement on Form S-3 (File No. 333-112212) filed January 26, 2004.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>4.5</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2> Certificate of Amendment to Certificate of Incorporation, dated
         September 13, 2004, incorporated by reference to the Registrant&#146;s Post-Effective Amendment No. 1 on Form S-8
         (File No. 333-56384) filed November 5, 2007.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>4.6</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2> Certificate of Designation of Series A Preferred Stock, incorporated
         by reference to  the Registrant&#146;s Annual Report on Form 10-K (File No. 000-16594) filed July 1, 2002.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>4.7</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>Bylaws, incorporated by reference to the Registrant&#146;s Registration Statement on Form
        S-1 (File No.&nbsp;33-17852) filed October 9, 1987. </FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>4.8</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2> MTS Medication Technologies, Inc. 2007 Stock Incentive Plan,
         incorporated by reference to the Registrant&#146;s Proxy Statement (File No. 001-31578) filed August 13, 2007.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>5.1</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>Opinion of Holland &amp; Knight LLP.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>23.1</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>Consent of Holland &amp; Knight LLP (included in Exhibit 5.1).</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>23.2</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>Consent of Grant Thornton LLP.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>24.1</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman" SIZE=2>Powers of Attorney (contained on the signature page).</FONT></TD></TR>
</TABLE><BR>


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<P ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>EXHIBIT 5.1</B> </FONT> </P>

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<A NAME=A018></A>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>November 5, 2007 </FONT></P>

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<A NAME=A019></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>MTS Medication
Technologies, Inc.2003 <BR>Gandy Boulevard North, Suite 800St. <BR>Petersburg, Florida
33702 </FONT></P>

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<A NAME=A020></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re:
Registration Statement on Form&nbsp;S-8</FONT></P>

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<A NAME=A021></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Ladies and Gentlemen: </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We
refer to the Registration Statement (the &#147;Registration Statement&#148;) on Form S-8
filed today by MTS Medication Technologies, Inc. (the &#147;Company&#148;) with the
Securities and Exchange Commission, for the purpose of registering under the Securities
Act of 1933 (the &#147;Act&#148;) an aggregate of 600,000 shares (the &#147;Shares&#148;)
of the authorized common stock, par value $0.01 per share, of the Company being offered to
certain officers, directors, employees and consultants of the Company pursuant to the MTS
Medication Technologies, Inc. 2007 Stock Incentive Plan (the &#147;Plan&#148;). </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In
rendering the opinion set forth herein, we have acted as counsel for the Company and have
examined originals, or copies certified to our satisfaction, of (i)&nbsp;the Registration
Statement, (ii)&nbsp;the Certificate of Incorporation of the Company, as amended to date
and currently in effect, (iii)&nbsp;the Bylaws of the Company, as amended to date and
currently in effect, (iv)&nbsp;the Plan, (v) certain resolutions of the Board of Directors
of the Company in connection with the Registration Statement, and (vi)&nbsp;certain
minutes of the Annual Meeting of the Stockholders of the Company held on September 19,
2007. We also examined originals, or copies certified to our satisfaction, of such
corporate records of the Company, certificates of public officials, and representatives of
the Company, and other documents as we deemed necessary to deliver the opinion expressed
below. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based
upon the foregoing, and having regard for legal considerations that we deem relevant, it
is our opinion that the Shares will be duly authorized, validly issued, and fully paid and
non-assessable, when (i)&nbsp;the Registration Statement becomes effective under the Act,
and (ii)&nbsp;if issued in accordance with the terms of the Plan. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We
hereby consent to the filing of this opinion as Exhibit&nbsp;5.1 to the Registration
Statement. </FONT></P>


<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" WIDTH="600">
<TR VALIGN=Bottom>
     <TD WIDTH=24% ALIGN=LEFT><FONT SIZE="2">&nbsp;</FONT></TD>
     <TD WIDTH=2% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH=3% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH=2% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH=1% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH=3% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH=4% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH=6% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH="6%" ALIGN="Left" VALIGN="Top"><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH=45% ALIGN=LEFT><FONT SIZE="2">Very truly yours,</FONT></TD>
     <TD WIDTH=2% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH=2% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD></TR>
<TR VALIGN=Bottom>
     <TH COLSPAN=3><FONT SIZE="2">&nbsp; </FONT></TH>
     <TH COLSPAN=3><FONT SIZE="2">&nbsp; </FONT></TH>
     <TH COLSPAN=2><FONT SIZE="2">&nbsp; </FONT></TH>
     <TH COLSPAN=2><FONT SIZE="2">&nbsp; </FONT></TH>
     <TH COLSPAN=2><FONT SIZE="2">&nbsp; </FONT></TH></TR>
<TR VALIGN=Bottom>
     <TD WIDTH=24% ALIGN=LEFT><FONT SIZE="2">&nbsp;</FONT></TD>
     <TD WIDTH=2% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH=3% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH=2% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH=1% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH=3% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH=4% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH=6% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH="6%" ALIGN="Left" VALIGN="Top"><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH=45% ALIGN=LEFT><FONT SIZE="2">HOLLAND &amp; KNIGHT LLP</FONT></TD>
     <TD WIDTH=2% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD WIDTH=2% ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD><TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD><TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD><TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD><TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD><TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD><TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD>
     <TD ALIGN=LEFT><FONT SIZE="2">/s/ Holland  &amp; Knight LLP</FONT></TD><TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD><TD ALIGN=LEFT><FONT SIZE="2">&nbsp; </FONT></TD></TR>
</TABLE><BR><BR>



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<A NAME=A022></A>
<P ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EXHIBIT 23.2 </FONT></P>

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<A NAME=A023></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>We have issued our report dated June
28, 2007 accompanying the consolidated financial statements of MTS Medication
Technologies, Inc. and subsidiaries (which report expressed an unqualified opinion and
contains an explanatory paragraph relating to the adoption of Statement of Financial
Accounting Standards No. 123 (revised 2004), <I>Share Based Payment</I>) included in the
Annual Report on Form 10-K for the year ended March 31, 2007, which is incorporated by
reference in this Registration Statement. We consent to the incorporation by reference in
the Registration Statement of the aforementioned report. </FONT></P>


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<A NAME=A035></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ GRANT THORNTON LLP </FONT></P>

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<A NAME=A036></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Tampa, Florida<BR>October 29, 2007 </FONT></P>


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</HTML>
[{"type": "S-8", "sequence": "1", "filename": "es8_07nov5.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 61471}]
{"company-data": {"conformed-name": "MTS MEDICATION TECHNOLOGIES, INC /DE/", "cik": "0000823560", "assigned-sic": "3560", "irs-number": "592740462", "state-of-incorporation": "DE", "fiscal-year-end": "0331"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-147147", "film-number": "071214183"}, "business-address": {"street1": "2003 GANDY BOULEVARD NORTH", "street2": "SUITE 800", "city": "ST. PETERSBURG", "state": "FL", "zip": "33702", "phone": "7275766311"}, "mail-address": {"street1": "2003 GANDY BOULEVARD NORTH", "street2": "SUITE 800", "city": "ST. PETERSBURG", "state": "FL", "zip": "33702"}, "former-company": {"former-conformed-name": "MEDICAL TECHNOLOGY SYSTEMS INC /DE/", "date-changed": "19920703"}}
As filed with the
Securities and Exchange Commission on November 5, 2007
Registration No.  ________________
United States
Securities and
Exchange Commission
Washington D.C. 20549
_________________
FORM S-8
REGISTRATION STATEMENT
UNDER THE SECURITIES ACT OF 1933
_________________
MTS Medication Technologies, Inc.
(Exact Name of registrant as specified in its charter)
Delaware
59-2740462
(State or other jurisdiction
(IRS Employer Identification No.)
of incorporation or organization)
MTS MEDICATION
        TECHNOLOGIES, INC. 2007 STOCK INCENTIVE PLAN
(Full Title of the Plan)
Todd E. Siegel
MTS Medication Technologies, Inc.
2003 Gandy Boulevard North, Suite 800
St. Petersburg, Florida  33702
(Name and address of agent for service)
(727) 576-6311
(Telephone number, including area code, of agent for service)
Copies of all communications to:
Robert J. Grammig, Esq.
Holland & Knight LLP
100 North Tampa Street, Suite 4100
Tampa, Florida  33602
(813) 227-8500
CALCULATION OF
REGISTRATION FEE
Proposed maximum
Proposed maximum
Title of securities to be registered (1)
Amount to be registered (1)
offering price per share (2)
aggregate offering price (2)
Amount of registration fee (2)
Common Stock - Par Value - $0.01
600,000
$13.53
$8,118,000
$249.22
(1)    
          Pursuant to Rule 416(a) under the Securities Act of 1933, this Registration
          Statement includes an indeterminate number of additional shares of Common Stock
          which may be offered and issued to prevent dilution from stock splits, stock
          dividends or similar transactions.
(2)    
          Estimated solely for the purpose of calculating the registration fee pursuant to
          Rule 457(c) and (h) under the Securities Act of 1933, upon the basis of the
          average of the high and low prices of the Common Stock of the Registrant on
          October 31, 2007, as reported on the American Stock Exchange.
PART I
INFORMATION REQUIRED
IN THE SECTION 10(A) PROSPECTUS
This
Registration Statement on Form S-8 registers 600,000
shares of common stock, par
value of $0.01 per share (the "Common Stock"), of MTS Medication Technologies,
Inc., a Delaware corporation (the "Registrant"), for issuance under the MTS
Medication Technologies, Inc. 2007 Stock Incentive Plan (the "Plan").
As
permitted by the rules of the Securities and Exchange Commission (the "SEC"),
this Registration Statement omits the information specified in Part I (Items 1 and 2) of
Form S-8. The documents containing the information specified in Part I will be delivered
to the participants in the Plan as required by Rule 428(b) of the Securities Act. Such
documents are not being filed with the SEC as part of this Registration Statement or as
prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act.
PART II
INFORMATION REQUIRED
IN THE REGISTRATION STATEMENT
ITEM 3.  INCORPORATION OF DOCUMENTS
BY REFERENCE.
The
following documents filed with the SEC by the Registrant, pursuant to the Securities
Exchange Act of 1934, as amended (the "Exchange Act"), Commission File No.
001-31578, are incorporated by reference in this Registration Statement:
(a)
The
Registrant's Annual Report on Form 10-K for the fiscal year ended March
          31, 2007 (including information specifically incorporated into the
          Registrant's Form 10-K from the Registrant's definitive Proxy
          Statement);
(b)
The
Registrant's Current Reports on Form 8-K filed on August 9, 2007, August
21, 2007 and October 18, 2007;
(c)
The
Registrant's Quarterly Report on Form 10-Q filed on August 14, 2007;
and
(d)
The
Description of the Registrant's Common Stock contained in our registration
statement on Form 8-A filed with the SEC on December 27, 2002.
All
documents subsequently filed by the Registrant (other than any portion of such filings
that are furnished under applicable SEC rules rather than filed) pursuant to Sections
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 hereby
have been sold or which deregisters all securities then remaining unsold, shall be deemed
to be incorporated by reference into this Registration Statement and to be part hereof
from the date of filing of such documents.
ITEM 4.  DESCRIPTION OF
SECURITIES.
Not
applicable.
ITEM 5.  INTERESTS OF
NAMED EXPERTS AND COUNSEL.
Not
applicable.
ITEM 6.  INDEMNIFICATION
OF DIRECTORS AND OFFICERS.
The
Delaware General Corporation Law (the "DGCL") permits MTS Medication
Technologies, Inc. to limit directors' exposure to liability for certain breaches of
the directors' fiduciary duty, either in a suit on behalf of MTS Medication
Technologies, Inc. or in an action by stockholders of MTS Medication Technologies, Inc.
Our
Certificate of Incorporation and Bylaws also require us to indemnify our current or former
directors, officers, and employees with respect to expenses (including attorneys'
fees), judgments, fines and amounts paid in settlement to the extent permitted by
§145 of the DGCL. We have entered into indemnification agreements with each of our
officers and directors and intend to enter into indemnification agreements with each of
our future officers and directors. Pursuant to such indemnification agreements, we have
agreed to indemnify our officers and directors against certain liabilities, including
liabilities arising out of the offering made by this Registration Statement.
The
general effect of the foregoing provision may be to reduce the circumstances in which a
director or officer may be required to bear the economic burden of the foregoing
liabilities and expenses. We maintain a standard form of officers' and
directors' liability insurance policy which provides coverage to our officers and
directors for certain liabilities, including certain liabilities which may arise out of
this Registration Statement.
ITEM 7.  EXEMPTION FROM
REGISTRATION CLAIMED.
Not
applicable.
ITEM 8.  EXHIBITS.
Exhibit No
.
Description
4.1
Specimen of Stock Certificate, incorporated  by
        reference to Exhibit 4.1 of the Registrant's Registration Statement on Form S-3 (File No. 333-112212) filed January 26, 2004.
4.2
Certificate of Incorporation and Amendments, incorporated by reference to the
        Registrant's Registration Statement on Form S-1 (File No. 33-17852) filed October 9, 1987.
4.3
Certificate of Amendment of Certificate of Incorporation, incorporated by reference to the
        Registrant's Registration Statement on Form S-1 (File No. 33-40678) filed May 17, 1991.
4.4
Certificate  of  Amendment to Certificate of Incorporation,
        incorporated by reference to the Registrant's Registration Statement on Form S-3 (File No. 333-112212) filed January 26, 2004.
4.5
Certificate of Amendment to Certificate of Incorporation, dated
         September 13, 2004, incorporated by reference to the Registrant's Post-Effective Amendment No. 1 on Form S-8
         (File No. 333-56384) filed November 5, 2007.
4.6
Certificate of Designation of Series A Preferred Stock, incorporated
         by reference to  the Registrant's Annual Report on Form 10-K (File No. 000-16594) filed July 1, 2002.
4.7
Bylaws, incorporated by reference to the Registrant's Registration Statement on Form
        S-1 (File No. 33-17852) filed October 9, 1987.
4.8
MTS Medication Technologies, Inc. 2007 Stock Incentive Plan,
         incorporated by reference to the Registrant's Proxy Statement (File No. 001-31578) filed August 13, 2007.
5.1
Opinion of Holland & Knight LLP.
23.1
Consent of Holland & Knight LLP (included in Exhibit 5.1).
23.2
Consent of Grant Thornton LLP.
24.1
Powers of Attorney (contained on the signature page).
II-2
ITEM 9.   UNDERTAKINGS.
(a)
The
undersigned Registrant hereby undertakes:
(1)
To
file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration Statement:
(i)
To include any prospectus required by Section 10(a)(3) of the Securities Act of
          1933;
(ii)
To
reflect in the prospectus any facts or events arising after the effective date
of this 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 this 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 Securities and Exchange Commission pursuant to Rule 424(b) if,
in the aggregate, the changes in volume and price represent no more than 20%
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 this Registration Statement or any material change to
such information in this Registration Statement.
Provided, however,
that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the registration statement is on
Form S-8, and the information required to be included in a post-effective amendment by
those paragraphs is contained in reports filed with or furnished to the Securities and
Exchange Commission by the Registrant pursuant to Section 13 or Section 15(d) of the
Securities Exchange Act of 1934 that are incorporated by reference in this Registration
Statement.
(2)
That,
for the purpose of determining any liability under the Securities Act of 1933,
each such post-effective amendment shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial bona fide offering
thereof.
(3)
To
remove from registration by means of a post-effective amendment any of the
securities being registered which remain unsold at the termination of the
offering.
(b)
The
undersigned Registrant hereby undertakes that, for purposes of determining any liability
under the Securities Act of 1933, each filing of the Registrant's annual report
pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (and, where
applicable, each filing of an employee benefit plan's annual report pursuant to
Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference
in the Registration Statement shall be deemed to be a new registration statement relating
to the securities offered therein, and the offering of such securities at that time shall
be deemed to be the initial bona fide offering thereof.
(c)
Insofar
as indemnification for liabilities arising under the Securities Act of 1933 may be
permitted to directors, officers and controlling persons of the Registrant pursuant to
the foregoing provisions (see Item 6) or otherwise, the Registrant has been advised that
in the opinion of the Securities and Exchange Commission such indemnification is against
public policy as expressed in the Securities Act of 1933 and is, therefore,
unenforceable. In the event that a claim for indemnification against such liabilities
(other than the payment by the Registrant of expenses incurred or paid by a director,
officer or controlling person of the Registrant in the successful defense of any action,
suit or proceeding) is asserted by such director, officer or controlling person in
connection with the securities being registered, the Registrant will, unless in the
opinion of its counsel the matter has been settled by controlling precedent, submit to a
court of appropriate jurisdiction the question whether such indemnification by it is
against public policy as expressed in the Securities Act of 1933 and will be governed by
the final adjudication of such issue.
II-3
SIGNATURES
Pursuant
to the requirements of the Securities Act of 1933, the Registrant certifies that it has
reasonable grounds to believe that it meets all of the requirements for filing on Form S-8
and has duly caused this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of St. Petersburg, State of Florida,
on October 31, 2007.
MTS MEDICATION TECHNOLOGIES, INC.
By:
/s/ Todd E. Siegel
Todd E. Siegel
Chief Executive Officer
POWER OF ATTORNEY
KNOWN
TO ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below
constitutes and appoints Todd E. Siegel and Michael P. Conroy, jointly and severally, his
or her attorneys-in-fact, each with the power of substitution, for him in any and all
capacities, to sign any and all amendments to this Registration Statement and other
documents in connection therewith, with the Securities and Exchange Commission, hereby
ratifying and confirming all that each of said attorneys-in-fact, or his substitute or
substitutes, may 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 and on the date indicated.
Signature
Title
Date
/s/ Todd E. Siegel
Chief Executive Officer, President
        and Chairman of the Board of Directors
October 31, 2007
Todd E. Siegel
(principal executive officer)
/s/ Michael P. Conroy
Chief Financial
        Officer, Vice President and Secretary
October 31, 2007
Michael P. Conroy
(principal financial officer and principal accounting officer)
/s/ Michael D. Stevenson
Chief Operating
        Officer
October 31, 2007
Michael D. Stevenson
/s/ John Stanton
Director and Vice
        Chairman of the Board of Directors
October 31, 2007
John Stanton
/s/ Allen Braswell
Director
October 31, 2007
Allen Braswell
/s/ David W. Kazarian
Director
October 31, 2007
David W. Kazarian
/s/ Irv I. Cohen
Director
October 31, 2007
Irv I. Cohen
/s/ Chet Borgida
Director
October 31, 2007
Chet Borgida
INDEX TO EXHIBITS
Exhibit No
.
Description
4.1
Specimen of Stock Certificate, incorporated  by
        reference to Exhibit 4.1 of the Registrant's Registration Statement on Form S-3 (File No. 333-112212) filed January 26, 2004.
4.2
Certificate of Incorporation and Amendments, incorporated by reference to the
        Registrant's Registration Statement on Form S-1 (File No. 33-17852) filed October 9, 1987.
4.3
Certificate of Amendment of Certificate of Incorporation, incorporated by reference to the
        Registrant's Registration Statement on Form S-1 (File No. 33-40678) filed May 17, 1991.
4.4
Certificate  of  Amendment to Certificate of Incorporation,
        incorporated by reference to the Registrant's Registration Statement on Form S-3 (File No. 333-112212) filed January 26, 2004.
4.5
Certificate of Amendment to Certificate of Incorporation, dated
         September 13, 2004, incorporated by reference to the Registrant's Post-Effective Amendment No. 1 on Form S-8
         (File No. 333-56384) filed November 5, 2007.
4.6
Certificate of Designation of Series A Preferred Stock, incorporated
         by reference to  the Registrant's Annual Report on Form 10-K (File No. 000-16594) filed July 1, 2002.
4.7
Bylaws, incorporated by reference to the Registrant's Registration Statement on Form
        S-1 (File No. 33-17852) filed October 9, 1987.
4.8
MTS Medication Technologies, Inc. 2007 Stock Incentive Plan,
         incorporated by reference to the Registrant's Proxy Statement (File No. 001-31578) filed August 13, 2007.
5.1
Opinion of Holland & Knight LLP.
23.1
Consent of Holland & Knight LLP (included in Exhibit 5.1).
23.2
Consent of Grant Thornton LLP.
24.1
Powers of Attorney (contained on the signature page).
EXHIBIT 5.1
November 5, 2007
MTS Medication
Technologies, Inc.2003
Gandy Boulevard North, Suite 800St.
Petersburg, Florida
33702
Re:
Registration Statement on Form S-8
Ladies and Gentlemen:
We
refer to the Registration Statement (the "Registration Statement") on Form S-8
filed today by MTS Medication Technologies, Inc. (the "Company") with the
Securities and Exchange Commission, for the purpose of registering under the Securities
Act of 1933 (the "Act") an aggregate of 600,000 shares (the "Shares")
of the authorized common stock, par value $0.01 per share, of the Company being offered to
certain officers, directors, employees and consultants of the Company pursuant to the MTS
Medication Technologies, Inc. 2007 Stock Incentive Plan (the "Plan").
In
rendering the opinion set forth herein, we have acted as counsel for the Company and have
examined originals, or copies certified to our satisfaction, of (i) the Registration
Statement, (ii) the Certificate of Incorporation of the Company, as amended to date
and currently in effect, (iii) the Bylaws of the Company, as amended to date and
currently in effect, (iv) the Plan, (v) certain resolutions of the Board of Directors
of the Company in connection with the Registration Statement, and (vi) certain
minutes of the Annual Meeting of the Stockholders of the Company held on September 19,
2007. We also examined originals, or copies certified to our satisfaction, of such
corporate records of the Company, certificates of public officials, and representatives of
the Company, and other documents as we deemed necessary to deliver the opinion expressed
below.
Based
upon the foregoing, and having regard for legal considerations that we deem relevant, it
is our opinion that the Shares will be duly authorized, validly issued, and fully paid and
non-assessable, when (i) the Registration Statement becomes effective under the Act,
and (ii) if issued in accordance with the terms of the Plan.
We
hereby consent to the filing of this opinion as Exhibit 5.1 to the Registration
Statement.
Very truly yours,
HOLLAND & KNIGHT LLP
/s/ Holland  & Knight LLP
EXHIBIT 23.2
CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM
We have issued our report dated June
28, 2007 accompanying the consolidated financial statements of MTS Medication
Technologies, Inc. and subsidiaries (which report expressed an unqualified opinion and
contains an explanatory paragraph relating to the adoption of Statement of Financial
Accounting Standards No. 123 (revised 2004),
Share Based Payment
) included in the
Annual Report on Form 10-K for the year ended March 31, 2007, which is incorporated by
reference in this Registration Statement. We consent to the incorporation by reference in
the Registration Statement of the aforementioned report.
/s/ GRANT THORNTON LLP
Tampa, Florida
October 29, 2007