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        Flexible Solutions International, Inc. - Form S-8
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        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="right"><font id="TAB1" style="MARGIN-LEFT: 27pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">As
          filed
          with the Securities and Exchange Commission on January, 4, 2007 </font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 21pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 21pt">&#160;</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Registration
          No. 333-_____</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 14pt; FONT-FAMILY: Times New Roman">SECURITIES
          AND EXCHANGE COMMISSION</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 14pt; FONT-FAMILY: Times New Roman">Washington,
          D.C. 20549</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>FORM
          S-8</strong></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">REGISTRATION
          STATEMENT</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">UnderThe
          Securities Act of l933</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>&#160;</u></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman"><strong><u>FLEXIBLE
          SOLUTIONS INTERNATIONAL, INC.</u></strong></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Exact
          name of issuer as specified in its charter)</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
        <div>
          <table cellpadding="0" cellspacing="0" width="100%">
  
              <tr>
                <td valign="top" width="38%" style="border-bottom: black thin solid;">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Nevada</strong></font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(State
                    of Incorporation)</font></div>
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
                <td valign="top" width="38%" style="border-bottom: black thin solid;">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>91-1922863</strong></font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(IRS
                    Employer Identification No.)</font></div>
                </td>
              </tr>
  
          </table>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div>
          <table cellpadding="0" cellspacing="0" width="100%">
  
              <tr>
                <td valign="top" width="38%" style="border-bottom: black thin solid;">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>615
                    Discovery Street</strong></font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Victoria,
                    British Columbia, CANADA</strong></font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Address
                    of Principal Executive Offices)</font></div>
                </td>
                <td align="left" valign="bottom" width="2%">&#160;</td>
                <td valign="top" width="38%" style="border-bottom: black thin solid;">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>V8T
                    5G4</strong></font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Zip
                    Code)</font></div>
                </td>
              </tr>
  
          </table>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Stock
          Option Plans &#160;</u></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Full
          Title of Plan)</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Flexible
          Solutions International, Inc.</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">615
          Discovery Street</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Victoria,
          British Columbia</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>CANADA
          V8T 5G4</u></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 15pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 21pt">&#160;</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Name
          and
          address of agent for service)</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>(250)
          477-9969 &#160;</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Telephone
          number, including area code, of agent for service)</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Copies
          of
          all communications, including all communications sent to agent for service
          to:</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">William
          T. Hart, Esq.</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Hart
          &amp; Trinen</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">l624
          Washington Street</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Denver,
          Colorado 80203</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(303)
          839-0061</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div><br>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div align="center">
          <table border="0" cellpadding="0" cellspacing="0" width="75%">
  
              <tr>
                <td colspan="5" valign="top" width="95%" style="border-bottom: black thin solid;">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">CALCULATION
                    OF REGISTRATION FEE &#160;</font></div>
                </td>
              </tr>
              <tr>
                <td valign="bottom" width="35%" style="border-bottom: black thin solid;">
                  <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: -72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -36pt" align="center">&#160;</div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: -72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -36pt" align="center">&#160;</div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Title
                    of securities</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Securities
                    to</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">be
                    registered</font></div>
                </td>
                <td valign="bottom" width="15%" style="border-bottom: black thin solid;">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Amount</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">to
                    be</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">registered
                    (1)</font></div>
                </td>
                <td align="left" valign="bottom" width="15%" style="border-bottom: black thin solid;">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -36pt" align="center">&#160;</div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Proposed
                    </font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">maximum</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">offering</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">price</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">per
                    share (2)</font></div>
                </td>
                <td align="left" valign="bottom" width="15%" style="border-bottom: black thin solid;">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -36pt" align="center">&#160;</div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Proposed</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font size="2">maximum</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">aggregate</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">offering</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">price</font></div>
                </td>
                <td valign="bottom" width="15%" style="border-bottom: black thin solid;">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Amount
                    of</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">registration</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">fee</font></div>
                </td>
              </tr>
              <tr>
                <td align="left" valign="top" width="35%">&#160;</td>
                <td align="left" valign="top" width="15%">&#160;</td>
                <td align="left" valign="top" width="15%">&#160;</td>
                <td align="left" valign="top" width="15%">&#160;</td>
                <td align="justify" valign="top" width="15%">&#160;</td>
              </tr>
              <tr>
                <td align="left" valign="top" width="35%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Common
                    Stock issuable</font></div>
                </td>
                <td align="right" valign="top" width="15%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">100,000</font></div>
                </td>
                <td align="right" valign="top" width="15%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">$2.76</font></div>
                </td>
                <td align="right" valign="top" width="15%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">$276,000</font></div>
                </td>
                <td align="right" valign="top" width="15%">&#160;</td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="35%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">upon
                    exercise of stock options</font></div>
                </td>
                <td align="right" valign="top" width="15%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">107,000</font></div>
                </td>
                <td align="right" valign="top" width="15%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">$3.00</font></div>
                </td>
                <td align="right" valign="top" width="15%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">321,000</font></div>
                </td>
                <td align="right" valign="top" width="15%">&#160;</td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="35%">&#160;</td>
                <td align="right" valign="top" width="15%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">221,000</font></div>
                </td>
                <td align="right" valign="top" width="15%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">$3.25</font></div>
                </td>
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              <tr>
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              <tr>
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                <td align="right" valign="top" width="15%">
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              <tr>
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              <tr>
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                <td align="right" valign="top" width="15%">
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              <tr>
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                <td align="right" valign="top" width="15%">
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              <tr>
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                <td align="right" valign="top" width="15%">
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              <tr>
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                <td align="right" valign="top" width="15%">
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              <tr>
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                <td align="right" valign="top" width="15%">
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              </tr>
              <tr>
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              <tr>
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              <tr>
                <td align="left" valign="top" width="35%">&#160;</td>
                <td align="right" valign="top" width="15%">&#160;</td>
                <td align="right" valign="top" width="15%">&#160;</td>
                <td align="right" valign="top" width="15%">&#160;</td>
                <td align="right" valign="top" width="15%">&#160;</td>
              </tr>
              <tr>
                <td align="left" valign="top" width="35%" style="border-bottom: medium none;">&#160;</td>
                <td align="right" valign="top" width="15%" style="border-bottom: medium none;">&#160;</td>
                <td align="right" valign="top" width="15%" style="border-bottom: medium none;">&#160;</td>
                <td align="right" valign="top" width="15%" style="border-bottom: medium none;">&#160;</td>
                <td align="right" valign="top" width="15%" style="border-bottom: medium none;">&#160;</td>
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        <div style="DISPLAY: block; MARGIN-LEFT: 27pt; TEXT-INDENT: -27pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(1)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 15pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">This
          Registration Statement also covers such additional number of shares, presently
          undeterminable, as may become issuable upon the exercise of stock options
          in the
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            <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -42pt" align="left"><br></div>
            <div id="GLFTR" style="WIDTH: 100%" align="left">
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          SOLUTIONS INTERNATIONAL, INC.</font></div>
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          Reference Sheet Required Pursuant to Rule 404</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">PART
          I
  </font></div>
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          REQUIRED IN PROSPECTUS</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">
          <div style="DISPLAY: block; MARGIN-LEFT: 54pt; TEXT-INDENT: -54pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(NOTE:</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 9pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
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            to
            be filed with this Registration Statement.)</font></div>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 54pt; TEXT-INDENT: -54pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
        <div>
          <table cellpadding="0" cellspacing="0" width="100%">
  
              <tr>
                <td align="justify" valign="bottom" width="8%" style="border-bottom: black thin solid;">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Item
                    </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">No.</font></div>
                </td>
                <td align="left" valign="top" width="39%" style="border-bottom: black thin solid;">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Form
                    S-8 Caption</font></div>
                </td>
                <td align="left" valign="top" width="39%" style="border-bottom: black thin solid;">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Caption
                    in Prospectus</font></div>
                </td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="8%">&#160;</td>
                <td align="justify" valign="top" width="39%">&#160;</td>
                <td align="justify" valign="top" width="39%">&#160;</td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="8%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">1.</font></div>
                </td>
                <td align="justify" valign="top" width="39%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Plan
                    Information</font></div>
                </td>
                <td align="justify" valign="top" width="39%">&#160;</td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="8%">&#160;</td>
                <td align="justify" valign="top" width="39%">&#160;</td>
                <td align="justify" valign="top" width="39%">&#160;</td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="8%">&#160;</td>
                <td align="justify" valign="top" width="39%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(a)
                    General Plan Information</font></div>
                </td>
                <td align="justify" valign="top" width="39%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Stock
                    Option Plans</font></div>
                </td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="8%">&#160;</td>
                <td align="justify" valign="top" width="39%">&#160;</td>
                <td align="justify" valign="top" width="39%">&#160;</td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="8%">&#160;</td>
                <td align="justify" valign="top" width="39%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(b)
                    Securities to be Offered</font></div>
                </td>
                <td align="justify" valign="top" width="39%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Stock
                    Option Plans</font></div>
                </td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="8%">&#160;</td>
                <td align="left" valign="top" width="39%">&#160;</td>
                <td align="justify" valign="top" width="39%">&#160;</td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="8%">&#160;</td>
                <td align="left" valign="top" width="39%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(c)
                    Employees who may Participate in the Plan </font></div>
                </td>
                <td align="justify" valign="top" width="39%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Stock
                    Option Plans</font></div>
                </td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="8%">&#160;</td>
                <td align="justify" valign="top" width="39%">&#160;</td>
                <td align="justify" valign="top" width="39%">&#160;</td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="8%">&#160;</td>
                <td align="justify" valign="top" width="39%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(d)
                    Purchase of Securities Pursuant to the Plan and Payment for Securities
                    Offered </font></div>
                </td>
                <td align="justify" valign="top" width="39%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Stock
                    Option Plans</font></div>
                </td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="8%">&#160;</td>
                <td align="justify" valign="top" width="39%">&#160;</td>
                <td align="justify" valign="top" width="39%">&#160;</td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="8%">&#160;</td>
                <td align="justify" valign="top" width="39%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(e)
                    Resale Restrictions</font></div>
                </td>
                <td align="justify" valign="top" width="39%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Resale
                    of Shares by Affiliates</font></div>
                </td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="8%">&#160;</td>
                <td align="justify" valign="top" width="39%">&#160;</td>
                <td align="justify" valign="top" width="39%">&#160;</td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="8%">&#160;</td>
                <td align="justify" valign="top" width="39%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(f)
                    Tax Effects of Plan Participation </font></div>
                </td>
                <td align="justify" valign="top" width="39%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Stock
                    Option Plans</font></div>
                </td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="8%">&#160;</td>
                <td align="justify" valign="top" width="39%">&#160;</td>
                <td align="justify" valign="top" width="39%">&#160;</td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="8%">&#160;</td>
                <td align="justify" valign="top" width="39%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(g)
                    Investment of Funds</font></div>
                </td>
                <td align="justify" valign="top" width="39%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Not
                    Applicable.</font></div>
                </td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="8%">&#160;</td>
                <td align="left" valign="top" width="39%">&#160;</td>
                <td align="justify" valign="top" width="39%">&#160;</td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="8%">&#160;</td>
                <td align="left" valign="top" width="39%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(h)
                    Withdrawal from the Plan; Assignment of Interest </font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 45pt">&#160;</font></div>
                </td>
                <td align="justify" valign="top" width="39%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Other
                    Information Regarding the Plans</font></div>
                </td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="8%">&#160;</td>
                <td align="justify" valign="top" width="39%">&#160;</td>
                <td align="justify" valign="top" width="39%">&#160;</td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="8%">&#160;</td>
                <td align="justify" valign="top" width="39%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(i)
                    Forfeitures and Penalties</font></div>
                </td>
                <td align="justify" valign="top" width="39%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Other
                    Information Regarding the Plans</font></div>
                </td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="8%">&#160;</td>
                <td align="justify" valign="top" width="39%">&#160;</td>
                <td align="justify" valign="top" width="39%">&#160;</td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="8%">&#160;</td>
                <td align="left" valign="top" width="39%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(j)
                    Charges and Deductions and Liens Therefore </font></div>
                </td>
                <td align="justify" valign="top" width="39%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Other
                    Information Regarding the Plans</font></div>
                </td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="8%">&#160;</td>
                <td align="justify" valign="top" width="39%">&#160;</td>
                <td align="justify" valign="top" width="39%">&#160;</td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="8%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">2.</font></div>
                </td>
                <td align="justify" valign="top" width="39%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Registrant
                    Information and Employee</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Plan
                    Annual Information</font></div>
                </td>
                <td align="justify" valign="top" width="39%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Available
                    Information,</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Documents
                    Incorporated by Reference</font></div>
                </td>
              </tr>
  
          </table>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 54pt; TEXT-INDENT: -54pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div><br>
        <div id="PGBRK" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
          <div id="FTR">
            <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -42pt" align="left"><br></div>
            <div id="GLFTR" style="WIDTH: 100%" align="left">
            </div>
          </div>
          <div id="PN" style="PAGE-BREAK-AFTER: always">
            <div style="WIDTH: 100%; TEXT-ALIGN: center">
            </div>
            <div style="WIDTH: 100%; TEXT-ALIGN: center">
              <hr style="COLOR: black" noshade size="2">
            </div>
          </div>
          <div id="HDR">
            <div id="GLHDR" style="WIDTH: 100%" align="right">
            </div>
          </div>
        </div><br>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">PART
          II</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">INFORMATION
          REQUIRED IN THE REGISTRATION STATEMENT</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Item
          3
          - Incorporation of Documents by Reference</u></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
          following documents filed by the Company with the Securities and Exchange
          Commission are incorporated by reference in this Registration Statement:
          report
          on Form 10-KSB for the year ended December 31, 2005, report on Form 10-QSB
          for
          the quarter ended September 30, 2006, proxy statement relating to the Company&#8217;s
          June 15, 2006 Annual Meeting of shareholders and the Company&#8217;s prospectus filed
          pursuant to Rule 424(b) on May 31, 2006. All reports and documents subsequently
          filed by the Company pursuant to Section 13(a), 13(c), 14 or 15(d) of the
          Securities Exchange Act of 1934, prior to the filing of a post-effective
          amendment to this Registration Statement of which this Prospectus is a part
          which 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 in this Prospectus and to be a part thereof from
          the
          date of filing of such reports or documents.</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
          Company&#8217;s common stock is described in the Company&#8217;s registration statement on
          Form 10-SB, which is also incorporated by reference.</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Item
          4
          - Description of Securities</u></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Not
          required.</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Item
          5
          - Interests of Named Experts and Counsel</u></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Not
          Applicable.</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Item
          6
          - Indemnification of Directors and Officers</u></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
          Bylaws of the Company provide in substance that the Company will indemnify
          any
          person who was or is a party or is threatened to be made a party to any
          threatened or completed action, suit or proceeding, whether civil, criminal,
          administrative, or investigative by reason of the fact that such person is
          or
          was a director, officer, employee, fiduciary or agent of the Company, or
          is or
          was serving at the request of the Company as a director, officer, employee,
          fiduciary or agent of another corporation, partnership, joint venture, trust
          or
          other enterprise, against expenses (including attorney's fees), judgments,
          fines
          and amounts paid in settlement actually and reasonably incurred by such person
          to the full extent permitted by the laws of the state of Nevada; and that
          expenses incurred in defending any such civil or criminal action, suit or
          proceeding may be paid by the Company in advance of the final disposition
          of
          such action, suit or proceeding as authorized by the Board of Directors in
          the
          specific case upon receipt of an undertaking by or on behalf of such director,
          officer or employee to repay such amount to the Company unless it shall
          ultimately be determined that such person is entitled to be indemnified by
          the
          Company as authorized in the Bylaws.</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div><br>
        <div id="PGBRK" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
          <div id="FTR">
            <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -42pt" align="left"><br></div>
            <div id="GLFTR" style="WIDTH: 100%" align="left">
            </div>
          </div>
          <div id="PN" style="PAGE-BREAK-AFTER: always">
            <div style="WIDTH: 100%; TEXT-ALIGN: center">
            </div>
            <div style="WIDTH: 100%; TEXT-ALIGN: center">
              <hr style="COLOR: black" noshade size="2">
            </div>
          </div>
          <div id="HDR">
            <div id="GLHDR" style="WIDTH: 100%" align="right">
            </div>
          </div>
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        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Item
          7
          - Exemption for Registration Claimed</u></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Not
          applicable.</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Item
          8
          - Exhibits</u></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
        <div>
          <table cellpadding="0" cellspacing="0" width="100%">
  
              <tr>
                <td align="justify" valign="top" width="42%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">4
                    -
                    Instruments Defining Rights of Security Holders</font></div>
                </td>
                <td align="left" valign="top" width="42%">&#160;</td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="42%">&#160;</td>
                <td align="left" valign="top" width="42%">&#160;</td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="42%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;(a)
                    -
                    Common Stock</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 279pt; TEXT-INDENT: -261pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
                </td>
                <td align="justify" valign="top" width="42%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Incorporated
                    by reference to exhibit 3.1 filed </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">as
                    part of the Company&#8217;s Registration </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Statement
                    on Form 10-SB and to exhibit 3.2 </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">filed
                    as part of the Company&#8217;s registration&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">statement
                    on Form S-3/A (File No. 333-</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">124751).</font></div>
                </td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="42%">&#160;</td>
                <td align="justify" valign="top" width="42%">&#160;</td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="42%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;(b)
                    -Form of Stock Option Plan</font></div>
                </td>
                <td align="justify" valign="top" width="42%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">_________________________________</font></div>
                </td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="42%">&#160;</td>
                <td align="justify" valign="top" width="42%">&#160;</td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="42%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">5
                    -
                    Opinion Regarding Legality</font></div>
                </td>
                <td align="justify" valign="top" width="42%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">_________________________________</font></div>
                </td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="42%">&#160;</td>
                <td align="justify" valign="top" width="42%">&#160;</td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="42%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">l5
                    - Letter Regarding Unaudited Interim </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Financial
                    Information</font></div>
                </td>
                <td align="left" valign="top" width="42%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">None</font></div>
                </td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="42%">&#160;</td>
                <td align="left" valign="top" width="42%">&#160;</td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="42%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">23
                    - Consent of Independent Public </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Accountants
                    and Attorneys</font></div>
                </td>
                <td align="left" valign="top" width="42%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">__________________________________</font></div>
                </td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="42%">&#160;</td>
                <td align="left" valign="top" width="42%">&#160;</td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="42%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">24
                    - Power of Attorney</font></div>
                </td>
                <td align="left" valign="top" width="42%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Included
                    in the signature page of this Registration Statement</font></div>
                </td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="42%">&#160;</td>
                <td align="left" valign="top" width="42%">&#160;</td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="42%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">99
                    - Additional Exhibits </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Re-Offer
                    Prospectus)</font></div>
                </td>
                <td align="left" valign="top" width="42%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">__________________________________</font></div>
                </td>
              </tr>
  
          </table>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Item
          9
          - Undertakings</u></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt">
          <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
  
              <tr valign="top" style="line-height: 1.25;">
                <td style="width: 27pt;">
                </td>
                <td align="left" style="width: 36pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(a)</font></td>
                <td align="left">
                  <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
                    undersigned registrant hereby
                    undertakes:</font></div>
                </td>
              </tr>
  
          </table>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt">
          <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
  
              <tr valign="top" style="line-height: 1.25;">
                <td style="width: 63pt;">
                </td>
                <td align="left" style="width: 36pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(1)</font></td>
                <td align="left">
                  <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">To
                    file, during any period in which offers or sales are being made,
                    a
                    post-effective amendment to this registration
                    statement:</font></div>
                </td>
              </tr>
  
          </table>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 90pt; TEXT-INDENT: -90pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt">
          <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
  
              <tr valign="top" style="line-height: 1.25;">
                <td style="width: 63pt;">
                </td>
                <td align="left" style="width: 36pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(i)</font></td>
                <td align="left">
                  <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">to
                    include any prospectus required by Section l0(a)(3) of the Securities
                    Act
                    of l933;</font></div>
                </td>
              </tr>
  
          </table>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 90pt; TEXT-INDENT: -90pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
          <div id="FTR">
            <div id="GLFTR" style="WIDTH: 100%" align="left">
            </div>
          </div>
          <div id="PN" style="PAGE-BREAK-AFTER: always">
            <div style="WIDTH: 100%; TEXT-ALIGN: center">
            </div>
            <div style="WIDTH: 100%; TEXT-ALIGN: center">
              <hr style="COLOR: black" noshade size="2">
            </div>
          </div>
          <div id="HDR">
            <div id="GLHDR" style="WIDTH: 100%" align="right">
            </div>
          </div>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt">
          <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
  
              <tr valign="top" style="line-height: 1.25;">
                <td style="width: 63pt;">
                </td>
                <td align="left" style="width: 36pt;">
                  <div id="HDR"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(ii)</font></div>
                </td>
                <td align="left">
                  <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">to
                    reflect in the prospectus any facts or events arising after the
                    effective
                    date of the registration statement (or the most recent post-effective
                    amendment thereof) which, individually or in the aggregate, represent
                    a
                    fundamental change in the information set forth in the registration
                    statement; and</font></div>
                </td>
              </tr>
  
          </table>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt">
          <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
  
              <tr valign="top" style="line-height: 1.25;">
                <td style="width: 63pt;">
                </td>
                <td align="left" style="width: 36pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(iii)</font></td>
                <td align="left">
                  <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">to
                    include any material information with respect to the plan of distribution
                    not previously disclosed in the registration statement or any material
                    change in such information in the registration
                    statement;</font></div>
                </td>
              </tr>
  
          </table>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 90pt; TEXT-INDENT: -90pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 99pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Provided,
          however, that paragraphs (a)(l)(i) and (a)(l)(ii) will not apply if the
          information required to be included in a post-effective amendment by those
          paragraphs is contained in periodic reports filed by the registrant pursuant
          to
          Section l3 or Section l5(d) of the Securities Act of l934</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt">
          <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
  
              <tr valign="top" style="line-height: 1.25;">
                <td style="width: 63pt;">
                </td>
                <td align="left" style="width: 36pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(2)</font></td>
                <td align="left">
                  <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">That,
                    for the purpose of determining any liability under the Securities
                    Act of
                    l933, 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></div>
                </td>
              </tr>
  
          </table>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt">
          <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
  
              <tr valign="top" style="line-height: 1.25;">
                <td style="width: 63pt;">
                </td>
                <td align="left" style="width: 36pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(3)</font></td>
                <td align="left">
                  <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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></div>
                </td>
              </tr>
  
          </table>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt">
          <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
  
              <tr valign="top" style="line-height: 1.25;">
                <td style="width: 27pt;">
                </td>
                <td align="left" style="width: 36pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(b)</font></td>
                <td align="left">
                  <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
                    undersigned registrant hereby undertakes that, for purposes of
                    determining
                    any liability under the Securities Act of l933, each filing of
                    the
                    registrant's Annual Report pursuant to Section l3(a) or Section
                    l5(d) of
                    the Securities Exchange Act of l934 (and, where applicable, each
                    filing of
                    any employee benefit plan's annual report pursuant to Section l5(d)
                    of the
                    Securities Exchange Act of l934) 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></div>
                </td>
              </tr>
  
          </table>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt">
          <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
  
              <tr valign="top" style="line-height: 1.25;">
                <td style="width: 27pt;">
                </td>
                <td align="left" style="width: 36pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(c)</font></td>
                <td align="left">
                  <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Insofar
                    as indemnification for liabilities arising under the Securities
                    Act of
                    1933 may be permitted to directors, officers and controlling persons
                    of
                    the registrant pursuant to the foregoing provisions, or otherwise,
                    the
                    registrant has been advised that in the opinion of the Securities
                    and
                    Exchange Commission such indemnification is against public policy
                    as
                    expressed in the Act and is, therefore, unenforceable. In the event
                    that a
                    claim for indemnification against such liabilities (other than
                    the payment
                    by the registrant of expenses incurred or paid by a director, officer
                    or
                    controlling person of the registrant in the successful defense
                    of any
                    action, suit or proceeding) is asserted by such director, officer
                    or
                    controlling person in connection with the securities being registered,
                    the
                    registrant will, unless in the opinion of its counsel the matter
                    has been
                    settled by controlling precedent, submit to a court of appropriate
                    jurisdiction the question whether such indemnification by it is
                    against
                    public policy as expressed in the Act and will be governed by the
                    final
                    adjudication of such issue.</font></div>
                </td>
              </tr>
  
          </table>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br>
          <div id="PGBRK" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
            <div id="FTR">
              <div style="WIDTH: 100%" align="left">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -42pt" align="left">&#160;</div>
                </div>
              </div>
              <div id="GLFTR" style="WIDTH: 100%" align="left">
              </div>
            </div>
            <div id="PN" style="PAGE-BREAK-AFTER: always">
              <div style="WIDTH: 100%; TEXT-ALIGN: center">
              </div>
              <div style="WIDTH: 100%; TEXT-ALIGN: center">
                <hr style="COLOR: black" noshade size="2">
              </div>
            </div>
            <div id="HDR">
              <div id="GLHDR" style="WIDTH: 100%" align="right">
              </div>
              <div style="WIDTH: 100%" align="left">
              </div>
            </div>
          </div><br><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>POWER
          OF ATTORNEY</strong></font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">KNOW
          ALL
          MEN BY THESE PRESENTS, that each of the undersigned constitutes and appoints
          Daniel B. O&#8217;Brien, his true and lawful attorney-in-fact and agent, with full
          power of substitution and resubstitution, for him and in his name, place
          and
          stead, in any and all capacities, to sign any and all amendments (including
          post-effective amendments) to this Registration Statement, and to file the
          same,
          with all exhibits thereto, and all other documents in connection therewith,
          with
          the Securities and Exchange Commission granting unto said attorney-in-fact
          and
          agent full power and authority to do and perform each and every act and thing
          requisite and necessary to be done, as fully to all intents and purposes
          as he
          might or could do in person, hereby ratifying and confirming all that said
          attorney-in-fact and agent or his substitute or substitutes may lawfully
          do or
          cause to be done by virtue hereof.</font></div>
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        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>SIGNATURES</strong></font></div>
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          to the requirements of the Securities Act of l933, 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 Victoria,
          British Columbia, on December 29, 2006.</font></div>
        <div align="left">
          <table cellpadding="0" cellspacing="0" width="100%">
  
              <tr>
                <td align="justify" valign="top" width="50%">&#160;</td>
                <td align="left" valign="top" width="50%" style="border-bottom: #ffffff thin solid;">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">FLEXIBLE
                    SOLUTIONS INTERNATIONAL, INC.</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">By:</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>
                    /s/ Daniel B.
                    O&#8217;Brien&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
                    </u></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 19.05pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 21pt">&#160;</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 27pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Daniel
                    B. O&#8217;Brien, President, Principal </font></div>
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                    Officer and Principal Financial
                    Officer</font></div>
                </td>
              </tr>
  
          </table>
        </div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 27pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
          to the requirements of the Securities Act of l933, this Registration Statement
          has been signed by the following persons in the capacities and on the dates
          indicated.</font></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">
          <table cellpadding="0" cellspacing="0" width="100%">
  
              <tr>
                <td align="justify" valign="top" width="36%" style="border-bottom: medium none;">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Signature</u></font></div>
                </td>
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                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Title</u></font></div>
                </td>
                <td align="justify" valign="top" width="24%" style="border-bottom: medium none;">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Date</u></font></div>
                </td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="36%" style="border-bottom: #ffffff thin solid;">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>/s/
                    Daniel B. O&#8217;Brien</u></font></div>
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                    B. O&#8217;Brien</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
                </td>
                <td align="left" valign="top" width="24%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">December
                    29, 2006</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
                </td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="36%" style="border-bottom: #ffffff thin solid;">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>/s/
                    John H. Bientjes</u></font></div>
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                    H. Bientjes</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
                </td>
                <td valign="top" width="21%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Director</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
                </td>
                <td align="left" valign="top" width="24%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">December
                    29, 2006</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
                </td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="36%" style="border-bottom: #ffffff thin solid;">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>/s/
                    Robert N. O&#8217;Brien, M.D.</u></font></div>
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                    Robert N. O&#8217;Brien</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
                </td>
                <td valign="top" width="21%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Director</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
                </td>
                <td align="left" valign="top" width="24%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">December
                    29, 2006</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
                </td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="36%" style="border-bottom: #ffffff thin solid;">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>/s/
                    Dale Friend</u></font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Dale
                    Friend</font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
                </td>
                <td valign="top" width="21%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Director</font></div>
                </td>
                <td align="left" valign="top" width="24%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">December
                    29, 2006</font></div>
                </td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="36%" style="border-bottom: #ffffff thin solid;">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>/s/
                    Eric Hodges</u></font></div>
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Eric
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                </td>
                <td valign="top" width="21%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Director</font></div>
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                <td align="left" valign="top" width="24%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">December
                    29, 2006</font></div>
                </td>
              </tr>
  
          </table>
        </div>
      </div>
      <div>&#160;</div>
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          <div id="FTR">
            <div style="WIDTH: 100%" align="left">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
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          <div id="GLFTR" style="WIDTH: 100%" align="left">
          </div>
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          <div style="WIDTH: 100%; TEXT-ALIGN: center">
          </div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
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          <div id="GLHDR" style="WIDTH: 100%" align="right">
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">
        <table cellpadding="0" cellspacing="0" width="100%">
  
            <tr>
              <td align="justify" valign="top" width="42%" style="border-bottom: black thin solid;">
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            </tr>
            <tr>
              <td align="justify" valign="top" width="42%">&#160;</td>
              <td align="left" valign="top" width="42%">&#160;</td>
            </tr>
            <tr>
              <td align="justify" valign="top" width="42%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">4
                  -
                  Instruments Defining Rights of Security Holders</font></div>
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              <td align="left" valign="top" width="42%">&#160;</td>
            </tr>
            <tr>
              <td align="justify" valign="top" width="42%">&#160;</td>
              <td align="left" valign="top" width="42%">&#160;</td>
            </tr>
            <tr>
              <td align="justify" valign="top" width="42%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;(a)
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              <td align="justify" valign="top" width="42%">
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              </td>
            </tr>
            <tr>
              <td align="justify" valign="top" width="42%">&#160;</td>
              <td align="justify" valign="top" width="42%">&#160;</td>
            </tr>
            <tr>
              <td align="justify" valign="top" width="42%">
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              <td align="justify" valign="top" width="42%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">_________________________________</font></div>
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            </tr>
            <tr>
              <td align="justify" valign="top" width="42%">&#160;</td>
              <td align="justify" valign="top" width="42%">&#160;</td>
            </tr>
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                  -
                  Opinion Regarding Legality</font></div>
              </td>
              <td align="justify" valign="top" width="42%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">_________________________________</font></div>
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                  - Letter Regarding Unaudited Interim </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Financial
                  Information</font></div>
              </td>
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                  - Consent of Independent Public </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Accountants
                  and Attorneys</font></div>
              </td>
              <td align="left" valign="top" width="42%">
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                  - Power of Attorney</font></div>
              </td>
              <td align="left" valign="top" width="42%">
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                  in the signature page of this Registration Statement</font></div>
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                  - Additional Exhibits </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Re-Offer
                  Prospectus)</font></div>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "fsi_s8-70104.htm", "description": "FLEXIBLE SOLUTIONS INTERNATIONAL, INC. - FORM S-8", "secsgml_size_bytes": 124094}]
metadata_filer: {"company-data": {"conformed-name": "FLEXIBLE SOLUTIONS INTERNATIONAL INC", "cik": "0001069394", "assigned-sic": "2890", "irs-number": "911922863", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-139815", "film-number": "07513413"}, "business-address": {"street1": "2614 QUEENSWOOD DR", "city": "VICTORIA B C V8N 1X5", "state": "A1", "phone": "2504779969"}, "mail-address": {"street1": "2614 QUEENSWOOD DR", "city": "VICTORIA BC CANADA", "state": "A1"}}
text: Flexible Solutions International, Inc. - Form S-8
  As
          filed
          with the Securities and Exchange Commission on January, 4, 2007
  Registration
          No. 333-_____
  SECURITIES
          AND EXCHANGE COMMISSION
  Washington,
          D.C. 20549
  FORM
          S-8
  REGISTRATION
          STATEMENT
  UnderThe
          Securities Act of l933
  FLEXIBLE
          SOLUTIONS INTERNATIONAL, INC.
  (Exact
          name of issuer as specified in its charter)
  Nevada
  (State
                    of Incorporation)
  91-1922863
  (IRS
                    Employer Identification No.)
  615
                    Discovery Street
  Victoria,
                    British Columbia, CANADA
  (Address
                    of Principal Executive Offices)
  V8T
                    5G4
  (Zip
                    Code)
  Stock
          Option Plans
  (Full
          Title of Plan)
  Flexible
          Solutions International, Inc.
  615
          Discovery Street
  Victoria,
          British Columbia
  CANADA
          V8T 5G4
  (Name
          and
          address of agent for service)
  (250)
          477-9969
  (Telephone
          number, including area code, of agent for service)
  Copies
          of
          all communications, including all communications sent to agent for service
          to:
  William
          T. Hart, Esq.
  Hart
          & Trinen
  l624
          Washington Street
  Denver,
          Colorado 80203
  (303)
          839-0061
  CALCULATION
                    OF REGISTRATION FEE
  Title
                    of securities
  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 issuable
  100,000
  $2.76
  $276,000
  upon
                    exercise of stock options
  107,000
  $3.00
  321,000
  221,000
  $3.25
  718,250
  5,000
  $3.50
  17,500
  5,000
  $3.58
  17,900
  47,000
  $3.60
  169,200
  30,000
  $3.60
  108,000
  5,000
  $3.60
  18,000
  5,000
  $3.85
  19,250
  8,000
  $3.92
  31,360
  25,000
  $4.25
  106,250
  5,000
  $4.25
  21,250
  2,000
  $4.25
  8,500
  25,000
  $4.25
  106,250
  12,000
  $4.30
  51,600
  20,000
  $4.40
  88,000
  10,000
  $4.50
  45,000
  20,000
  $4.55
  91,000
  652,000
  $2,214,310
  $237.00
  (1)
  This
          Registration Statement also covers such additional number of shares, presently
          undeterminable, as may become issuable upon the exercise of stock options
          in the
          event of dividends, stock splits, recapitalizations or other changes in the
          Company's common stock.
  FLEXIBLE
          SOLUTIONS INTERNATIONAL, INC.
  Cross
          Reference Sheet Required Pursuant to Rule 404
  PART
          I
  INFORMATION
          REQUIRED IN PROSPECTUS
  (NOTE:
  Pursuant
            to instructions to Form S-8, the Prospectus described below is not required
            to
            be filed with this Registration Statement.)
  Item
  No.
  Form
                    S-8 Caption
  Caption
                    in Prospectus
  1.
  Plan
                    Information
  (a)
                    General Plan Information
  Stock
                    Option Plans
  (b)
                    Securities to be Offered
  Stock
                    Option Plans
  (c)
                    Employees who may Participate in the Plan
  Stock
                    Option Plans
  (d)
                    Purchase of Securities Pursuant to the Plan and Payment for Securities
                    Offered
  Stock
                    Option Plans
  (e)
                    Resale Restrictions
  Resale
                    of Shares by Affiliates
  (f)
                    Tax Effects of Plan Participation
  Stock
                    Option Plans
  (g)
                    Investment of Funds
  Not
                    Applicable.
  (h)
                    Withdrawal from the Plan; Assignment of Interest
  Other
                    Information Regarding the Plans
  (i)
                    Forfeitures and Penalties
  Other
                    Information Regarding the Plans
  (j)
                    Charges and Deductions and Liens Therefore
  Other
                    Information Regarding the Plans
  2.
  Registrant
                    Information and Employee
  Plan
                    Annual Information
  Available
                    Information,
  Documents
                    Incorporated by Reference
  PART
          II
  INFORMATION
          REQUIRED IN THE REGISTRATION STATEMENT
  Item
          3
          - Incorporation of Documents by Reference
  The
          following documents filed by the Company with the Securities and Exchange
          Commission are incorporated by reference in this Registration Statement:
          report
          on Form 10-KSB for the year ended December 31, 2005, report on Form 10-QSB
          for
          the quarter ended September 30, 2006, proxy statement relating to the Company's
          June 15, 2006 Annual Meeting of shareholders and the Company's prospectus filed
          pursuant to Rule 424(b) on May 31, 2006. All reports and documents subsequently
          filed by the Company pursuant to Section 13(a), 13(c), 14 or 15(d) of the
          Securities Exchange Act of 1934, prior to the filing of a post-effective
          amendment to this Registration Statement of which this Prospectus is a part
          which 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 in this Prospectus and to be a part thereof from
          the
          date of filing of such reports or documents.
  The
          Company's common stock is described in the Company's registration statement on
          Form 10-SB, which is also incorporated by reference.
  Item
          4
          - Description of Securities
  Not
          required.
  Item
          5
          - Interests of Named Experts and Counsel
  Not
          Applicable.
  Item
          6
          - Indemnification of Directors and Officers
  The
          Bylaws of the Company provide in substance that the Company will indemnify
          any
          person who was or is a party or is threatened to be made a party to any
          threatened or completed action, suit or proceeding, whether civil, criminal,
          administrative, or investigative by reason of the fact that such person is
          or
          was a director, officer, employee, fiduciary or agent of the Company, or
          is or
          was serving at the request of the Company as a director, officer, employee,
          fiduciary or agent of another corporation, partnership, joint venture, trust
          or
          other enterprise, against expenses (including attorney's fees), judgments,
          fines
          and amounts paid in settlement actually and reasonably incurred by such person
          to the full extent permitted by the laws of the state of Nevada; and that
          expenses incurred in defending any such civil or criminal action, suit or
          proceeding may be paid by the Company in advance of the final disposition
          of
          such action, suit or proceeding as authorized by the Board of Directors in
          the
          specific case upon receipt of an undertaking by or on behalf of such director,
          officer or employee to repay such amount to the Company unless it shall
          ultimately be determined that such person is entitled to be indemnified by
          the
          Company as authorized in the Bylaws.
  Item
          7
          - Exemption for Registration Claimed
  Not
          applicable.
  Item
          8
          - Exhibits
  4
                    -
                    Instruments Defining Rights of Security Holders
  (a)
                    -
                    Common Stock
  Incorporated
                    by reference to exhibit 3.1 filed
  as
                    part of the Company's Registration
  Statement
                    on Form 10-SB and to exhibit 3.2
  filed
                    as part of the Company's registration
  statement
                    on Form S-3/A (File No. 333-
  124751).
  (b)
                    -Form of Stock Option Plan
  _________________________________
  5
                    -
                    Opinion Regarding Legality
  _________________________________
  l5
                    - Letter Regarding Unaudited Interim
  Financial
                    Information
  None
  23
                    - Consent of Independent Public
  Accountants
                    and Attorneys
  __________________________________
  24
                    - Power of Attorney
  Included
                    in the signature page of this Registration Statement
  99
                    - Additional Exhibits
  (Re-Offer
                    Prospectus)
  __________________________________
  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 l0(a)(3) of the Securities
                    Act
                    of l933;
  (ii)
  to
                    reflect in the prospectus any facts or events arising after the
                    effective
                    date of the registration statement (or the most recent post-effective
                    amendment thereof) which, individually or in the aggregate, represent
                    a
                    fundamental change in the information set forth in the registration
                    statement; and
  (iii)
  to
                    include any material information with respect to the plan of distribution
                    not previously disclosed in the registration statement or any material
                    change in such information in the registration
                    statement;
  Provided,
          however, that paragraphs (a)(l)(i) and (a)(l)(ii) will not apply if the
          information required to be included in a post-effective amendment by those
          paragraphs is contained in periodic reports filed by the registrant pursuant
          to
          Section l3 or Section l5(d) of the Securities Act of l934
  (2)
  That,
                    for the purpose of determining any liability under the Securities
                    Act of
                    l933, 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 l933, each filing of
                    the
                    registrant's Annual Report pursuant to Section l3(a) or Section
                    l5(d) of
                    the Securities Exchange Act of l934 (and, where applicable, each
                    filing of
                    any employee benefit plan's annual report pursuant to Section l5(d)
                    of the
                    Securities Exchange Act of l934) that is incorporated by reference
                    in the
                    registration statement shall be deemed to be a new registration
                    statement
                    relating to the securities offered therein, and the offering of
                    such
                    securities at that time shall be deemed to be the initial bona
                    fide
                    offering thereof.
  (c)
  Insofar
                    as indemnification for liabilities arising under the Securities
                    Act of
                    1933 may be permitted to directors, officers and controlling persons
                    of
                    the registrant pursuant to the foregoing provisions, or otherwise,
                    the
                    registrant has been advised that in the opinion of the Securities
                    and
                    Exchange Commission such indemnification is against public policy
                    as
                    expressed in the Act and is, therefore, unenforceable. In the event
                    that a
                    claim for indemnification against such liabilities (other than
                    the payment
                    by the registrant of expenses incurred or paid by a director, officer
                    or
                    controlling person of the registrant in the successful defense
                    of any
                    action, suit or proceeding) is asserted by such director, officer
                    or
                    controlling person in connection with the securities being registered,
                    the
                    registrant will, unless in the opinion of its counsel the matter
                    has been
                    settled by controlling precedent, submit to a court of appropriate
                    jurisdiction the question whether such indemnification by it is
                    against
                    public policy as expressed in the Act and will be governed by the
                    final
                    adjudication of such issue.
  POWER
          OF ATTORNEY
  KNOW
          ALL
          MEN BY THESE PRESENTS, that each of the undersigned constitutes and appoints
          Daniel B. O'Brien, his true and lawful attorney-in-fact and agent, with full
          power of substitution and resubstitution, for him and in his name, place
          and
          stead, in any and all capacities, to sign any and all amendments (including
          post-effective amendments) to this Registration Statement, and to file the
          same,
          with all exhibits thereto, and all other documents in connection therewith,
          with
          the Securities and Exchange Commission granting unto said attorney-in-fact
          and
          agent full power and authority to do and perform each and every act and thing
          requisite and necessary to be done, as fully to all intents and purposes
          as he
          might or could do in person, hereby ratifying and confirming all that said
          attorney-in-fact and agent or his substitute or substitutes may lawfully
          do or
          cause to be done by virtue hereof.
  SIGNATURES
  Pursuant
          to the requirements of the Securities Act of l933, 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 Victoria,
          British Columbia, on December 29, 2006.
  FLEXIBLE
                    SOLUTIONS INTERNATIONAL, INC.
  By:
  /s/ Daniel B.
                    O'Brien
  Daniel
                    B. O'Brien, President, Principal
  Accounting
                    Officer and Principal Financial
                    Officer
  Pursuant
          to the requirements of the Securities Act of l933, this Registration Statement
          has been signed by the following persons in the capacities and on the dates
          indicated.
  Signature
  Title
  Date
  /s/
                    Daniel B. O'Brien
  Daniel
                    B. O'Brien
  Director
  December
                    29, 2006
  /s/
                    John H. Bientjes
  John
                    H. Bientjes
  Director
  December
                    29, 2006
  /s/
                    Robert N. O'Brien, M.D.
  Dr.
                    Robert N. O'Brien
  Director
  December
                    29, 2006
  /s/
                    Dale Friend
  Dale
                    Friend
  Director
  December
                    29, 2006
  /s/
                    Eric Hodges
  Eric
                    Hodges
  Director
  December
                    29, 2006
  Flexible
        Solutions Form S-8 12-18-06
  FORM
        S-8
  Flexible
        Solutions International, Inc.
  615
        Discovery Street
  Victoria,
        British Columbia
  Canada
        V8T 5G4
  EXHIBITS
  Exhibits
  4
                  -
                  Instruments Defining Rights of Security Holders
  (a)
                  -
                  Common Stock
  Incorporated
                  by reference to exhibit 3.1 filed
  as
                  part of the Company's Registration
  Statement
                  on Form 10-SB and to exhibit 3.2
  filed
                  as part of the Company's registration
  statement
                  on Form S-3/A (File No. 333-
  124751).
  (b)
                  -Form of Stock Option Plan
  _________________________________
  5
                  -
                  Opinion Regarding Legality
  _________________________________
  l5
                  - Letter Regarding Unaudited Interim
  Financial
                  Information
  None
  23
                  - Consent of Independent Public
  Accountants
                  and Attorneys
  __________________________________
  24
                  - Power of Attorney
  Included
                  in the signature page of this Registration Statement
  99
                  - Additional Exhibits
  (Re-Offer
                  Prospectus)
  __________________________________