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  <P align=center><FONT face=serif size=1>As filed with the Securities and
  Exchange Commission on September 29, 2008 </FONT></P>
  <TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>
  
    <TR>
      <TD width="100%">
        <P align=right><B><FONT face=serif size=1>Registration No.
        333-________</FONT></B><B><FONT face=serif size=1> </FONT></B></P></TD></TR>
    <TR>
      <TD style="BORDER-BOTTOM: #000000 2pt double" width="100%">&nbsp;</TD></TR></TABLE>
  <P align=center><B><FONT face=serif size=4>UNITED STATES<BR></FONT></B><B><FONT face=serif size=4>SECURITIES AND EXCHANGE COMMISSION<BR></FONT></B><B><FONT face=serif>WASHINGTON, D.C. 20549 <BR></FONT></B><B><FONT face=serif size=4>__________<BR><BR>FORM S-8</FONT></B></P>
  <P align=center><B><FONT face=serif>REGISTRATION
  STATEMENT<BR>UNDER<BR></FONT></B><B><FONT face=serif>THE SECURITIES ACT OF
  1933<BR><FONT size=4>__________</FONT></FONT></B></P>
  <P align=center><B><FONT face=serif size=4>Pall
  Corporation<BR></FONT></B><B><FONT face=serif size=1>(Exact Name of Registrant
  as Specified in Its Charter) </FONT></B></P>
  <DIV align=center>
  <TABLE cellSpacing=0 cellPadding=0 width=300 border=0>
  
    <TR vAlign=bottom>
      <TD noWrap align=center width="32%"><B><FONT face=serif size=2>New
        York</FONT></B></TD>
      <TD noWrap align=center width="34%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD noWrap align=center width="34%"><B><FONT face=serif size=2>11-1541330</FONT></B></TD></TR>
    <TR>
      <TD width="100%" colSpan=3><STRONG><FONT size=1>&nbsp;</FONT></STRONG></TD></TR>
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=center width="32%"><B><FONT face=serif size=1>(State or Other Jurisdiction of<BR>Incorporation or
        Organization)</FONT></B></TD>
      <TD vAlign=top noWrap align=center width="34%"></TD>
      <TD vAlign=top noWrap align=center width="34%"><B><FONT face=serif size=1>(I.R.S. Employer Identification
  Number)</FONT></B></TD></TR></TABLE></DIV><BR>
  <P align=center><B><FONT face=serif size=2>2200 Northern Boulevard<BR>East
  Hills, New York 11548<BR></FONT></B><B><FONT face=serif size=1>(Address of
  Registrant&#146;s Principal Executive Offices)</FONT></B></P>
  <P align=center><STRONG><FONT size=1><FONT size=4>__________</FONT><BR><BR></FONT><FONT face=serif size=4>Pall Corporation
  Employee Stock Purchase Plan<BR></FONT></STRONG><B><FONT face=serif size=1>(Full
  Title of the Plan)<BR></FONT></B><STRONG><FONT size=4>__________</FONT></STRONG></P>
  <P align=center><B><FONT face=serif size=2>Sandra Marino,
  Esq.<BR></FONT></B><B><FONT face=serif size=2>Senior Vice President, General
  Counsel and Corporate Secretary <BR>Pall Corporation<BR>2200 Northern
  Boulevard<BR>East Hills, New York 11548<BR>516-484-5400<BR></FONT></B><B><FONT face=serif size=1>(Name, Address, and Telephone Number, Including Area Code, of
  Agent for Service) </FONT></B></P>
  <P align=left><FONT face=serif size=2>Indicate by check mark whether the
  registrant is a large accelerated filer, an accelerated filer, a non-accelerated
  filer, or a smaller reporting company. See the definitions of &#147;large accelerated
  filer,&#148; &#147;accelerated filer&#148; and &#147;smaller reporting company&#148; in Rule 12b-2 of the
  Exchange Act. (Check one):</FONT></P>
  <TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>
  
    <TR vAlign=bottom>
      <TD vAlign=top noWrap align=left width="9%"><FONT face=serif size=2>Large
        accelerated filer&nbsp;&nbsp;&nbsp;&nbsp; <FONT face=Wingdings>&#254;</FONT></FONT></TD>
      <TD vAlign=top noWrap align=center width="20%">&nbsp;</TD>
      <TD vAlign=top noWrap align=center width="10%"><FONT face=serif size=2>Accelerated filer&nbsp;&nbsp;&nbsp;&nbsp; </FONT><FONT face=Wingdings size=2>o</FONT></TD>
      <TD vAlign=top noWrap align=center width="20%">&nbsp;</TD>
      <TD vAlign=top noWrap align=center width="10%"><FONT face=serif size=2>Non-accelerated filer&nbsp;&nbsp;&nbsp;&nbsp; </FONT><FONT face=Wingdings size=2>o<BR><FONT face="Times New Roman">(Do not check if a
        smaller reporting company)</FONT></FONT></TD>
      <TD vAlign=top noWrap align=center width="20%">&nbsp;</TD>
      <TD vAlign=top noWrap align=right width="10%"><FONT size=2>Smaller
        reporting company&nbsp;&nbsp;&nbsp;&nbsp; </FONT><FONT face=Wingdings size=2>o</FONT></TD></TR></TABLE>
  <P align=center><B><FONT face=serif size=1><FONT size=4>__________</FONT></FONT></B></P>
  <P align=center><B><FONT face=serif size=2>CALCULATION OF REGISTRATION FEE
  </FONT></B></P>
  <TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>
  
    <TR vAlign=bottom>
      <TD style="BORDER-TOP: #000000 2pt double; BORDER-LEFT: #000000 1pt solid" noWrap align=left width="79%">&nbsp;</TD>
      <TD style="BORDER-TOP: #000000 2pt double; BORDER-LEFT: #000000 1pt solid" noWrap align=left width="5%">&nbsp;</TD>
      <TD style="BORDER-TOP: #000000 2pt double; BORDER-LEFT: #000000 1pt solid" noWrap align=center width="5%"><B><FONT face=serif size=2>Proposed</FONT></B> </TD>
      <TD style="BORDER-TOP: #000000 2pt double; BORDER-LEFT: #000000 1pt solid" noWrap align=center width="5%"><B><FONT face=serif size=2>Proposed</FONT></B> </TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-TOP: #000000 2pt double; BORDER-LEFT: #000000 1pt solid" noWrap align=left width="5%">&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=left width="79%">&nbsp;</TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=left width="5%">&nbsp;</TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="5%"><B><FONT face=serif size=2>Maximum</FONT></B> </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="5%"><B><FONT face=serif size=2>Maximum</FONT></B> </TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid" noWrap align=center width="5%"><B><FONT face=serif size=2>Amount
        Of</FONT></B> </TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="79%"><B><FONT face=serif size=2>Title Of Securities</FONT></B> </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="5%"><B><FONT face=serif size=2>Amount To Be</FONT></B> </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="5%"><B><FONT face=serif size=2>&nbsp;&nbsp;&nbsp;Offering
        Price&nbsp;&nbsp;&nbsp;</FONT></B> </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid" noWrap align=center width="5%"><B><FONT face=serif size=2>Aggregate</FONT></B> </TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid" noWrap align=center width="5%"><B><FONT face=serif size=2>&nbsp;&nbsp;&nbsp;Registration&nbsp;&nbsp;&nbsp;</FONT></B> </TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="79%"><B><FONT face=serif size=2>To Be
        Registered</FONT></B> </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="5%"><B><FONT face=serif size=2>Registered
        (1)</FONT></B> </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="5%"><B><FONT face=serif size=2>Per Share
        (2)</FONT></B> </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="5%"><B><FONT face=serif size=2>&nbsp;&nbsp;&nbsp;Offering Price&nbsp;&nbsp;&nbsp;</FONT></B> </TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="5%"><B><FONT face=serif size=2>Fee</FONT></B>
      </TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="79%"><FONT face=serif size=2>&nbsp;&nbsp; Common
        Stock, par value $.10 per share</FONT> </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="5%"><FONT face=serif size=2><STRONG>&nbsp;&nbsp;&nbsp;</STRONG>1,500,000
        shares<STRONG>&nbsp;&nbsp;&nbsp;</STRONG></FONT> </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="5%"><FONT face=serif size=2>$34.85</FONT> </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="5%"><FONT face=serif size=2>$52,275,000</FONT>
      </TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="5%"><FONT face=serif size=2>$2,054.41</FONT>
    </TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="79%"><FONT face=serif size=2>&nbsp;&nbsp; Common
        Share Purchase Rights (3)</FONT> </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="5%"><FONT face=serif size=2>--</FONT> </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="5%"><FONT face=serif size=2>--</FONT> </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="5%"><FONT face=serif size=2>--</FONT> </TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="5%"><FONT face=serif size=2>--</FONT> </TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="79%"><FONT face=serif size=2>&nbsp;&nbsp;
        Total</FONT> </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="5%"><FONT face=serif size=2>1,500,000
        shares</FONT> </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="5%"><FONT face=serif size=2>$34.85</FONT> </TD>
      <TD style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="5%"><FONT face=serif size=2>$52,275,000</FONT>
      </TD>
      <TD style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="5%"><FONT face=serif size=2>$2,054.41</FONT>
    </TD></TR></TABLE><BR>
  <HR align=center width="100%" noShade SIZE=2>
  <PAGE><BR>
  <TABLE cellSpacing=0 cellPadding=0 border=0>
  
    <TR>
      <TD vAlign=top noWrap><FONT face=serif size=2>(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
      <TD width="100%"><FONT face=serif size=2>Together with an indeterminate
        number of shares that may be necessary to adjust the number of shares
        reserved for issuance pursuant to the Pall Corporation Employee Stock
        Purchase Plan (the &#147;Plan&#148;) as the result of a stock split, stock dividend
        or similar adjustment of the outstanding common stock of Pall Corporation
        (the &#147;Registrant&#148;).</FONT></TD></TR>
    <TR>
      <TD colSpan=2>&nbsp;</TD></TR>
    <TR>
      <TD vAlign=top noWrap><FONT face=serif size=2>(2)</FONT></TD>
      <TD width="100%"><FONT face=serif size=2>With respect to the Registrant&#146;s
        Common Stock (&#147;Common Stock&#148;), estimated solely for the purpose of
        determining the amount of the registration fee in accordance with Rule
        457(h) under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;)
        and based upon the average of the high and low prices of the Common Stock
        of the Registrant as reported on the New York Stock Exchange on September
        22, 2008.</FONT></TD></TR>
    <TR>
      <TD colSpan=2>&nbsp;</TD></TR>
    <TR>
      <TD vAlign=top noWrap><FONT face=serif size=2>(3)</FONT></TD>
      <TD width="100%"><FONT face=serif size=2>Included in the offering price of
        the Common Stock being registered hereby. Until the Distribution Date, as
        defined in the Rights Agreement providing for the Common Share Purchase
        Rights, such Rights will be transferable only with the Common Stock and
        will be evidenced by the certificates evidencing the Common
      Stock.</FONT></TD></TR></TABLE><BR>
  <DIV align=center>
  <TABLE cellSpacing=0 cellPadding=0 width="90%" border=0>
  
    <TR>
      <TD align=center width="100%">
        <P align=center><B><FONT face=serif size=2>Explanatory Note
  </FONT></B></P>
        <P align=left><FONT face=serif size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        On May 28, 2008, the shareholders of the Company approved an amendment to
        the Plan, authorizing the issuance of an additional 1,500,000 Common Stock
        under the Plan, increasing the aggregate Common Stock issuable under the
        Plan to 4,500,000. </FONT></P>
        <P align=left><FONT face=serif size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        The additional Common Stock to be registered by this Registration
        Statement are of the same class as those covered by the Company&#146;s
        previously filed Registration Statement on Form S-8 filed on March 14,
        2006 (Registration No. 333-132407 (the &#147;Prior Registration Statement&#148;).
        This Registration Statement on Form S-8 has been prepared and filed
        pursuant to and in accordance with the requirements of General Instruction
        E to Form S-8 for the purpose of effecting the registration under the
        Securities Act of an additional 1,500,000 Common Stock issuable pursuant
        to options to be granted under the Plan. Pursuant to General Instruction E
        to Form S-8, the contents of the Prior Registration Statement, filed in
        connection with the Plan, including the periodic reports that the Company
        filed after the Prior Registration Statement to maintain current
        information about the Company, are incorporated herein by reference.
        </FONT></P>
        <P align=left>&nbsp;</P></TD></TR></TABLE></DIV>
  <P align=center><FONT face=serif size=2>- 2 - </FONT></P>
  <HR align=center width="100%" noShade>
  <PAGE>
  <P align=center><B><FONT face=serif size=2>Part II </FONT></B></P>
  <P align=center><B><FONT face=serif size=2>INFORMATION REQUIRED IN THE
  REGISTRATION STATEMENT </FONT></B></P>
  <P align=left><B><FONT face=serif size=2>Item 8. Exhibits. </FONT></B></P>
  <P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>The
  following documents are filed with or incorporated by reference into this
  Registration Statement: </FONT></P>
  <TABLE cellSpacing=0 cellPadding=0 border=0>
  
    <TR>
      <TD vAlign=top noWrap><FONT face=serif size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        4.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
      <TD width="100%"><FONT face=serif size=2>Restated Certificate of
        Incorporation of the Registrant as amended through November 23, 1993
        (incorporated by reference to Exhibit 3(i) to the Registrant&#146;s Annual
        Report on Form 10-K for the fiscal year ended July 30, 1994, filed with
        the Commission on October 21, 1994).</FONT></TD></TR>
    <TR>
      <TD colSpan=2>&nbsp;</TD></TR>
    <TR>
      <TD vAlign=top noWrap><FONT face=serif size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4.2</FONT></TD>
      <TD width="100%"><FONT face=serif size=2>By-Laws of the Registrant as
        amended effective January 17, 2008 (incorporated by reference to Exhibit
        3(ii) to the Registrant&#146;s Form 8-K filed with the Commission on January
        18, 2008).</FONT></TD></TR>
    <TR>
      <TD colSpan=2>&nbsp;</TD></TR>
    <TR>
      <TD vAlign=top noWrap><FONT face=serif size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4.3</FONT></TD>
      <TD width="100%"><FONT face=serif size=2>Rights Agreement dated as of
        November 17, 1989, between the Registrant and United States Trust Company
        of New York, as Rights Agent (incorporated by reference to the Exhibit to
        the Registrant&#146;s Form 8-A filed with the Commission on September 10,
        1992).</FONT></TD></TR>
    <TR>
      <TD colSpan=2>&nbsp;</TD></TR>
    <TR>
      <TD vAlign=top noWrap><FONT face=serif size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4.4</FONT></TD>
      <TD width="100%"><FONT face=serif size=2>Amendment No. 1, dated as of
        April 20, 1999, to the Rights Agreement dated as of November 17, 1989,
        between the Registrant and United States Trust Company of New York, as
        Rights Agent (incorporated by reference to Exhibit II to the Registrant&#146;s
        Form 8-A/A filed with the Commission on April 22, 1999).</FONT></TD></TR>
    <TR>
      <TD colSpan=2>&nbsp;</TD></TR>
    <TR>
      <TD vAlign=top noWrap><FONT face=serif size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4.5</FONT></TD>
      <TD width="100%"><FONT face=serif size=2>Pall Corporation Employee Stock
        Purchase Plan (incorporated by reference to Exhibit B to the Registrant&#146;s
        Proxy Statement, filed with the Commission on April 16, 2008, relating to
        the Registrant&#146;s 2007 Annual Meeting of Stockholders).</FONT></TD></TR>
    <TR>
      <TD colSpan=2>&nbsp;</TD></TR>
    <TR>
      <TD vAlign=top noWrap><FONT face=serif size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 23.1</FONT></TD>
      <TD width="100%"><FONT face=serif size=2>Consent of KPMG LLP, Independent
        Registered Public Accounting Firm.</FONT></TD></TR>
    <TR>
      <TD colSpan=2>&nbsp;</TD></TR>
    <TR>
      <TD vAlign=top noWrap><FONT face=serif size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 24.1</FONT></TD>
      <TD width="100%"><FONT face=serif size=2>Power of Attorney (included on
        signature page).</FONT></TD></TR></TABLE>
  <P align=center><FONT face=serif size=2>- 3 - </FONT></P>
  <HR align=center width="100%" noShade SIZE=2>
  <PAGE>
  <P align=center><B><FONT face=serif size=2>SIGNATURES </FONT></B></P>
  <P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>Pursuant to
  the requirements of the Securities Act, the Registrant certifies that it has
  reasonable grounds to believe that it meets all of the requirements for filing
  on Form S-8 and has duly caused this Registration Statement to be signed on its
  behalf by the undersigned, thereunto duly authorized, in the Village of East
  Hills, State of New York, on this 26th day of September, 2008. </FONT></P>
  <TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>
  
    <TR vAlign=bottom>
      <TD noWrap align=left width="50%"></TD>
      <TD noWrap align=left width="50%" colSpan=2><FONT face=serif size=2>PALL
        CORPORATION</FONT>&nbsp; </TD></TR>
    <TR>
      <TD width="50%"></TD>
      <TD width="50%" colSpan=2>&nbsp; </TD></TR>
    <TR>
      <TD width="50%"></TD>
      <TD width="50%" colSpan=2>&nbsp; </TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="50%"></TD>
      <TD noWrap align=left width="1%"><FONT face=serif size=2>By:</FONT> </TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="49%"><FONT face=serif size=2>/s/ Eric Krasnoff</FONT> </TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="50%"></TD>
      <TD noWrap align=center width="1%"></TD>
      <TD noWrap align=center width="49%"><FONT size=2>Eric Krasnoff</FONT>
    </TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="50%"></TD>
      <TD noWrap align=center width="1%"></TD>
      <TD noWrap align=center width="49%"><FONT size=2>Chairman and Chief
        Executive Officer</FONT> </TD></TR></TABLE><BR>
  <P align=center><B><FONT face=serif size=2>POWER OF ATTORNEY </FONT></B></P>
  <P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>Each person
  whose signature appears below on this Registration Statement hereby constitutes
  and appoints Eric Krasnoff, Donald Stevens and Sandra Marino, and each of them,
  with full power to act without the other, his or her true and lawful
  attorney-in-fact and agent, with full power of substitution and resubstitution,
  for him or her and in his or her name, place and stead, in any and all
  capacities (unless revoked in writing) to sign any and all amendments (including
  post-effective amendments thereto) to this Registration Statement to which this
  power of attorney is attached, and to file the same, with all exhibits thereto,
  and other documents in connection therewith, with the Securities and Exchange
  Commission, granting to such attorneys-in-fact and agents, and each of them,
  full power and authority to do and perform each and every act and thing
  requisite and necessary to be done in connection therewith, as full to all
  intents and purposes as he or she might or could do in person, hereby ratifying
  and confirming all that such attorneys-in-fact and agents or any of them, or
  their or his or her substitute or substitutes, may lawfully do or cause to be
  done by virtue hereof. </FONT></P>
  <P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>Pursuant to
  the requirements of the Securities Act of 1933, this Registration Statement has
  been signed by the following persons in the capacities indicated, on this 26th
  day of September, 2008.</FONT><B><FONT face=serif size=2> </FONT></B></P>
  <TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>
  
    <TR vAlign=bottom>
      <TD style="BORDER-TOP: #000000 1pt solid" noWrap align=center width="30%"><U><FONT face=serif size=2>Signature</FONT></U>&nbsp; </TD>
      <TD style="BORDER-TOP: #000000 1pt solid" noWrap align=center width="30%">&nbsp;</TD>
      <TD style="BORDER-TOP: #000000 1pt solid" noWrap align=center width="10%"><FONT face=serif size=2><FONT size=3>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><U>Title</U></FONT>&nbsp;
      </TD>
      <TD style="BORDER-TOP: #000000 1pt solid" noWrap align=center width="30%">&nbsp;</TD></TR>
    <TR>
      <TD width="70%" colSpan=3>&nbsp; </TD>
      <TD width="30%"></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="30%"><FONT face=serif size=2>/s/ Eric Krasnoff</FONT>&nbsp; </TD>
      <TD noWrap align=left width="30%"></TD>
      <TD noWrap align=left width="10%">&nbsp;</TD>
      <TD noWrap align=left width="30%"></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=center width="30%"><FONT face=serif size=2>Eric
        Krasnoff</FONT> </TD>
      <TD noWrap align=center width="30%"></TD>
      <TD noWrap align=left width="40%" colSpan=2><FONT size=2>Chairman, Chief
        Executive Officer</FONT>&nbsp;<FONT size=2>and
      Director</FONT>&nbsp;&nbsp;</TD></TR>
    <TR>
      <TD width="70%" colSpan=3>&nbsp;&nbsp; </TD>
      <TD width="30%"></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="30%"><FONT face=serif size=2>/s/ Lisa McDermott</FONT>&nbsp; </TD>
      <TD noWrap align=left width="30%"></TD>
      <TD noWrap align=left width="10%">&nbsp; </TD>
      <TD noWrap align=left width="30%"></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=center width="30%"><FONT face=serif size=2>Lisa
        McDermott</FONT>&nbsp; </TD>
      <TD noWrap align=center width="30%"></TD>
      <TD noWrap align=center width="10%"><FONT face=serif size=2>Chief
        Financial Officer and Treasurer</FONT> </TD>
      <TD noWrap align=center width="30%"></TD></TR>
    <TR>
      <TD width="70%" colSpan=3>&nbsp; </TD>
      <TD width="30%"></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="30%"><FONT face=serif size=2>/s/ Francis Moschella</FONT>&nbsp; </TD>
      <TD noWrap align=left width="30%"></TD>
      <TD noWrap align=left width="10%">&nbsp; </TD>
      <TD noWrap align=left width="30%"></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=center width="30%"><FONT face=serif size=2>Francis
        Moschella</FONT>&nbsp; </TD>
      <TD noWrap align=center width="30%">&nbsp;</TD>
      <TD noWrap align=center width="10%"><FONT face=serif size=2>Vice President
        &#150; Corporate Controller</FONT> </TD>
      <TD noWrap align=center width="30%"></TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=left width="30%">&nbsp; </TD>
      <TD noWrap align=center width="30%"></TD>
      <TD noWrap align=left width="10%"><FONT face=serif size=2>Chief Accounting
        Officer</FONT> </TD>
      <TD noWrap align=center width="30%"></TD></TR></TABLE><BR>
  <P align=center><FONT face=serif size=2>- 4 - </FONT></P>
  <HR align=center width="100%" noShade SIZE=2>
  <PAGE><BR>
  <TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>
  
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="29%"><FONT face=serif size=2>/s/ Daniel J. Carroll, Jr.</FONT> </TD>
      <TD noWrap align=center width="70%"><FONT face=serif size=2>Director</FONT> </TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=center width="29%"><FONT face=serif size=2>Daniel J.
        Carroll, Jr.</FONT> </TD>
      <TD noWrap align=center width="70%"></TD></TR>
    <TR>
      <TD width="99%" colSpan=2>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="29%"><FONT face=serif size=2>/s/ Cheryl W. Gris&#233;</FONT> </TD>
      <TD noWrap align=center width="70%"><FONT face=serif size=2>Director</FONT> </TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=center width="29%"><FONT face=serif size=2>Cheryl W.
        Gris&#233;</FONT> </TD>
      <TD noWrap align=center width="70%"></TD></TR>
    <TR>
      <TD width="99%" colSpan=2>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="29%"><FONT face=serif size=2>/s/ John H.F. Haskell, Jr.</FONT> </TD>
      <TD noWrap align=center width="70%"><FONT face=serif size=2>Director</FONT> </TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=center width="29%"><FONT face=serif size=2>John H.F.
        Haskell, Jr.</FONT> </TD>
      <TD noWrap align=center width="70%"></TD></TR>
    <TR>
      <TD width="99%" colSpan=2>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="29%"><FONT face=serif size=2>/s/ Ulric Haynes, Jr.</FONT> </TD>
      <TD noWrap align=center width="70%"><FONT face=serif size=2>Director</FONT> </TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=center width="29%"><FONT face=serif size=2>Ulric Haynes,
        Jr.</FONT> </TD>
      <TD noWrap align=center width="70%"></TD></TR>
    <TR>
      <TD width="99%" colSpan=2>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="29%"><FONT face=serif size=2>/s/ Dennis N. Longstreet</FONT> </TD>
      <TD noWrap align=center width="70%"><FONT face=serif size=2>Director</FONT> </TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=center width="29%"><FONT face=serif size=2>Dennis N.
        Longstreet</FONT> </TD>
      <TD noWrap align=center width="70%"></TD></TR>
    <TR>
      <TD width="99%" colSpan=2>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="29%"><FONT face=serif size=2>/s/ Edwin W. Martin, Jr.</FONT> </TD>
      <TD noWrap align=center width="70%"><FONT face=serif size=2>Director</FONT> </TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=center width="29%"><FONT face=serif size=2>Edwin W.
        Martin, Jr.</FONT> </TD>
      <TD noWrap align=center width="70%"></TD></TR>
    <TR>
      <TD width="99%" colSpan=2>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="29%"><FONT face=serif size=2>/s/ Katherine L. Plourde</FONT> </TD>
      <TD noWrap align=center width="70%"><FONT face=serif size=2>Director</FONT> </TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=center width="29%"><FONT face=serif size=2>Katherine L.
        Plourde</FONT> </TD>
      <TD noWrap align=center width="70%"></TD></TR>
    <TR>
      <TD width="99%" colSpan=2>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="29%"><FONT face=serif size=2>/s/ Heywood Shelley</FONT> </TD>
      <TD noWrap align=center width="70%"><FONT face=serif size=2>Director</FONT> </TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=center width="29%"><FONT face=serif size=2>Heywood
        Shelley</FONT> </TD>
      <TD noWrap align=center width="70%"></TD></TR>
    <TR>
      <TD width="99%" colSpan=2>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="29%"><FONT face=serif size=2>/s/ Edward L. Snyder</FONT> </TD>
      <TD noWrap align=center width="70%"><FONT face=serif size=2>Director</FONT> </TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=center width="29%"><FONT face=serif size=2>Edward L.
        Snyder</FONT> </TD>
      <TD noWrap align=center width="70%"></TD></TR>
    <TR>
      <TD width="99%" colSpan=2>&nbsp;</TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="29%"><FONT face=serif size=2>/s/ Edward Travaglianti</FONT> </TD>
      <TD noWrap align=center width="70%"><FONT face=serif size=2>Director</FONT> </TD></TR>
    <TR vAlign=bottom>
      <TD noWrap align=center width="29%"><FONT face=serif size=2>Edward
        Travaglianti</FONT> </TD>
      <TD noWrap align=left width="70%"></TD></TR></TABLE><BR>
  <P align=center><FONT face=serif size=2>- 5 - </FONT></P>
  <HR align=center width="100%" noShade SIZE=2>
  <PAGE>
  <P align=center><U><FONT face=serif size=2>EXHIBIT INDEX</FONT></U><FONT face=serif size=2> </FONT></P>
  <TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>
  
    <TR vAlign=bottom>
      <TD align=left width="4%"><FONT face=serif size=2>Exhibit</FONT> </TD>
      <TD align=left width="1%"></TD>
      <TD align=left width="45%"></TD>
      <TD align=left width="1%"></TD>
      <TD align=left width="45%"></TD>
      <TD align=left width="1%"></TD>
      <TD align=center width="2%"></TD></TR>
    <TR vAlign=bottom>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" align=left width="4%"><FONT face=serif size=2>No.</FONT> </TD>
      <TD align=left width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" align=left width="45%"><FONT size=+0><FONT face=serif size=2>Description</FONT> </FONT></TD>
      <TD align=left width="1%"><FONT size=+0>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" align=left width="45%"><FONT size=+0><FONT face=serif size=2>Method of Filing</FONT> </FONT></TD>
      <TD align=left width="1%"><FONT size=+0>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
      <TD style="BORDER-BOTTOM: #000000 1pt solid" align=center width="2%"><FONT size=+0><FONT face=serif size=2>Page</FONT> </FONT></TD></TR>
    <TR>
      <TD vAlign=top align=left width="4%" bgColor=#c0c0c0>
        <P align=left><FONT face=serif size=2>4.1</FONT></P></TD>
      <TD vAlign=top align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="45%" bgColor=#c0c0c0>
        <P align=left><FONT face=serif size=2>Restated Certificate of </FONT><FONT face=serif size=2>Incorporation of the Registrant as amended through
        November 23, 1993. </FONT></P></TD>
      <TD vAlign=top align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="45%" bgColor=#c0c0c0>
        <P align=left><FONT face=serif size=2>Incorporated by reference to Exhibit
        3(i) to the Registrant&#146;s Annual Report on Form 10-K for the fiscal year
        ended July 30, 1994, filed with the Commission on October 21,
        1994.</FONT></P></TD>
      <TD vAlign=top align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=center width="2%" bgColor=#c0c0c0>
        <P align=center><FONT face=serif size=2>-- </FONT></P></TD></TR>
    <TR>
      <TD vAlign=top align=left width="4%">&nbsp;</TD>
      <TD vAlign=top align=left width="1%">&nbsp;</TD>
      <TD vAlign=top align=left width="45%"></TD>
      <TD vAlign=top align=left width="1%"></TD>
      <TD vAlign=top align=left width="45%"></TD>
      <TD vAlign=top align=left width="1%"></TD>
      <TD vAlign=top align=center width="2%"></TD></TR>
    <TR>
      <TD vAlign=top align=left width="4%" bgColor=#c0c0c0><FONT size=2>4.2</FONT> </TD>
      <TD vAlign=top align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="45%" bgColor=#c0c0c0><FONT size=2>By-Laws
        of the Registrant as amended effective January 17, 2008.</FONT> </TD>
      <TD vAlign=top align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="45%" bgColor=#c0c0c0>
        <P align=left><FONT face=serif size=2>Incorporated by reference to Exhibit
        3(ii) to the Registrant&#146;s Form 8-K filed with the Commission on January
        18, 2008.</FONT></P></TD>
      <TD vAlign=top align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=center width="2%" bgColor=#c0c0c0>
        <P align=center><FONT face=serif size=2>-- </FONT></P></TD></TR>
    <TR>
      <TD vAlign=top align=left width="4%">&nbsp;</TD>
      <TD vAlign=top align=left width="1%"></TD>
      <TD vAlign=top align=left width="45%"></TD>
      <TD vAlign=top align=left width="1%"></TD>
      <TD vAlign=top align=left width="45%"></TD>
      <TD vAlign=top align=left width="1%"></TD>
      <TD vAlign=top align=center width="2%"></TD></TR>
    <TR>
      <TD vAlign=top align=left width="4%" bgColor=#c0c0c0><FONT size=2>4.3</FONT> </TD>
      <TD vAlign=top align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="45%" bgColor=#c0c0c0><FONT size=2>Rights
        Agreement dated as of November 17, 1989, between the Registrant and United
        States Trust Company of New York, as Rights Agent.</FONT> </TD>
      <TD vAlign=top align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="45%" bgColor=#c0c0c0>
        <P align=left><FONT face=serif size=2>Incorporated by reference to the
        Exhibit to the Registrant&#146;s Form 8-A filed with the Commission on
        September 10, 1992.</FONT></P></TD>
      <TD vAlign=top align=left width="1%" bgColor=#c0c0c0>&nbsp;</TD>
      <TD vAlign=top align=center width="2%" bgColor=#c0c0c0>
        <P align=center><FONT face=serif size=2>-- </FONT></P></TD></TR>
    <TR>
      <TD vAlign=top align=left width="4%">&nbsp;</TD>
      <TD vAlign=top align=left width="1%"></TD>
      <TD vAlign=top align=left width="45%"></TD>
      <TD vAlign=top align=left width="1%"></TD>
      <TD vAlign=top align=left width="45%"></TD>
      <TD vAlign=top align=left width="1%"></TD>
      <TD vAlign=top align=center width="2%"></TD></TR>
    <TR>
      <TD vAlign=top align=left width="4%" bgColor=#c0c0c0><FONT size=2>4.4</FONT> </TD>
      <TD vAlign=top align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="45%" bgColor=#c0c0c0><FONT size=2>Amendment No. 1, dated as of April 20, 1999, to the Rights
        Agreement dated as of November 17, 1989, between the Registrant and United
        States Trust Company of New York, as Rights Agent.</FONT></TD>
      <TD vAlign=top align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="45%" bgColor=#c0c0c0>
        <P align=left><FONT face=serif size=2>Incorporated by reference to Exhibit
        II to the Registrant&#146;s Form 8-A/A filed with the Commission on April 22,
        1999.</FONT></P></TD>
      <TD vAlign=top align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=center width="2%" bgColor=#c0c0c0>
        <P align=center><FONT face=serif size=2>-- </FONT></P></TD></TR>
    <TR>
      <TD vAlign=top align=left width="4%">&nbsp;</TD>
      <TD vAlign=top align=left width="1%"></TD>
      <TD vAlign=top align=left width="45%"></TD>
      <TD vAlign=top align=left width="1%">&nbsp;</TD>
      <TD vAlign=top align=left width="45%"></TD>
      <TD vAlign=top align=left width="1%"></TD>
      <TD vAlign=top align=center width="2%"></TD></TR>
    <TR>
      <TD vAlign=top align=left width="4%" bgColor=#c0c0c0>
        <P align=left><FONT face=serif size=2>4.5 </FONT></P></TD>
      <TD vAlign=top align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="45%" bgColor=#c0c0c0>
        <P align=left><FONT face=serif size=2>Pall Corporation Employee Stock
        Purchase Plan. </FONT></P></TD>
      <TD vAlign=top align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="45%" bgColor=#c0c0c0>
        <P align=left><FONT face=serif size=2>Incorporated by reference to Exhibit
        B to the Registrant&#146;s Proxy Statement, filed with the Commission on April
        16, 2008, relating to the Registrant&#146;s 2007 Annual Meeting of
        Stockholders. </FONT></P></TD>
      <TD vAlign=top align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=center width="2%" bgColor=#c0c0c0>
        <P align=center><FONT face=serif size=2>-- </FONT></P></TD></TR>
    <TR>
      <TD vAlign=top align=left width="4%">&nbsp;</TD>
      <TD vAlign=top align=left width="1%"></TD>
      <TD vAlign=top align=left width="45%"></TD>
      <TD vAlign=top align=left width="1%"></TD>
      <TD vAlign=top align=left width="45%"></TD>
      <TD vAlign=top align=left width="1%"></TD>
      <TD vAlign=top align=center width="2%"></TD></TR>
    <TR>
      <TD vAlign=top align=left width="4%" bgColor=#c0c0c0>
        <P align=left><FONT face=serif size=2>23.1 </FONT></P></TD>
      <TD vAlign=top align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="45%" bgColor=#c0c0c0>
        <P align=left><FONT face=serif size=2>Consent of KPMG LLP, Independent
        Auditors. </FONT></P></TD>
      <TD vAlign=top align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="45%" bgColor=#c0c0c0>
        <P align=left><FONT face=serif size=2>Filed herewith. </FONT></P></TD>
      <TD vAlign=top align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=center width="2%" bgColor=#c0c0c0></TD></TR>
    <TR>
      <TD vAlign=top align=left width="4%">&nbsp;</TD>
      <TD vAlign=top align=left width="1%"></TD>
      <TD vAlign=top align=left width="45%"></TD>
      <TD vAlign=top align=left width="1%"></TD>
      <TD vAlign=top align=left width="45%"></TD>
      <TD vAlign=top align=left width="1%"></TD>
      <TD vAlign=top align=center width="2%"></TD></TR>
    <TR>
      <TD vAlign=top align=left width="4%" bgColor=#c0c0c0>
        <P align=left><FONT face=serif size=2>24.1 </FONT></P></TD>
      <TD vAlign=top align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="45%" bgColor=#c0c0c0>
        <P align=left><FONT face=serif size=2>Power of Attorney (included on
        signature page).</FONT></P></TD>
      <TD vAlign=top align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=left width="45%" bgColor=#c0c0c0>
        <P align=left><FONT face=serif size=2>Filed herewith. </FONT></P></TD>
      <TD vAlign=top align=left width="1%" bgColor=#c0c0c0></TD>
      <TD vAlign=top align=center width="2%" bgColor=#c0c0c0></TD></TR></TABLE><BR>
  <HR align=center width="100%" noShade SIZE=2>
  
  </BODY>
  
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "pallcorp_s8.htm", "description": "INITIAL STATEMENT", "secsgml_size_bytes": 38861}]
metadata_filer: {"company-data": {"conformed-name": "PALL CORP", "cik": "0000075829", "assigned-sic": "3569", "irs-number": "111541330", "state-of-incorporation": "NY", "fiscal-year-end": "0731"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-153716", "film-number": "081093362"}, "business-address": {"street1": "2200 NORTHERN BLVD", "city": "EAST HILLS", "state": "NY", "zip": "11548", "phone": "5164845400"}, "mail-address": {"street1": "2200 NORTHERN BLVD", "city": "EAST HILLS", "state": "NY", "zip": "11548"}}
text: As filed with the Securities and
  Exchange Commission on September 29, 2008
  Registration No.
        333-________
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  __________
  FORM S-8
  REGISTRATION
  STATEMENT
  UNDER
  THE SECURITIES ACT OF
  1933
  __________
  Pall
  Corporation
  (Exact Name of Registrant
  as Specified in Its Charter)
  New
        York
  11-1541330
  (State or Other Jurisdiction of
  Incorporation or
        Organization)
  (I.R.S. Employer Identification
  Number)
  2200 Northern Boulevard
  East
  Hills, New York 11548
  (Address of
  Registrant's Principal Executive Offices)
  __________
  Pall Corporation
  Employee Stock Purchase Plan
  (Full
  Title of the Plan)
  __________
  Sandra Marino,
  Esq.
  Senior Vice President, General
  Counsel and Corporate Secretary
  Pall Corporation
  2200 Northern
  Boulevard
  East Hills, New York 11548
  516-484-5400
  (Name, Address, and Telephone Number, Including Area Code, of
  Agent for Service)
  Indicate by check mark whether the
  registrant is a large accelerated filer, an accelerated filer, a non-accelerated
  filer, or a smaller reporting company. See the definitions of "large accelerated
  filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the
  Exchange Act. (Check one):
  Large
        accelerated filer
  þ
  Accelerated filer
  o
  Non-accelerated filer
  o
  (Do not check if a
        smaller reporting company)
  Smaller
        reporting company
  o
  __________
  CALCULATION OF REGISTRATION FEE
  Proposed
  Proposed
  Maximum
  Maximum
  Amount
        Of
  Title Of Securities
  Amount To Be
  Offering
        Price
  Aggregate
  Registration
  To Be
        Registered
  Registered
        (1)
  Per Share
        (2)
  Offering Price
  Fee
  Common
        Stock, par value $.10 per share
  1,500,000
        shares
  $34.85
  $52,275,000
  $2,054.41
  Common
        Share Purchase Rights (3)
  --
  --
  --
  --
  Total
  1,500,000
        shares
  $34.85
  $52,275,000
  $2,054.41
  (1)
  Together with an indeterminate
        number of shares that may be necessary to adjust the number of shares
        reserved for issuance pursuant to the Pall Corporation Employee Stock
        Purchase Plan (the "Plan") as the result of a stock split, stock dividend
        or similar adjustment of the outstanding common stock of Pall Corporation
        (the "Registrant").
  (2)
  With respect to the Registrant's
        Common Stock ("Common Stock"), estimated solely for the purpose of
        determining the amount of the registration fee in accordance with Rule
        457(h) under the Securities Act of 1933, as amended (the "Securities Act")
        and based upon the average of the high and low prices of the Common Stock
        of the Registrant as reported on the New York Stock Exchange on September
        22, 2008.
  (3)
  Included in the offering price of
        the Common Stock being registered hereby. Until the Distribution Date, as
        defined in the Rights Agreement providing for the Common Share Purchase
        Rights, such Rights will be transferable only with the Common Stock and
        will be evidenced by the certificates evidencing the Common
      Stock.
  Explanatory Note
  On May 28, 2008, the shareholders of the Company approved an amendment to
        the Plan, authorizing the issuance of an additional 1,500,000 Common Stock
        under the Plan, increasing the aggregate Common Stock issuable under the
        Plan to 4,500,000.
  The additional Common Stock to be registered by this Registration
        Statement are of the same class as those covered by the Company's
        previously filed Registration Statement on Form S-8 filed on March 14,
        2006 (Registration No. 333-132407 (the "Prior Registration Statement").
        This Registration Statement on Form S-8 has been prepared and filed
        pursuant to and in accordance with the requirements of General Instruction
        E to Form S-8 for the purpose of effecting the registration under the
        Securities Act of an additional 1,500,000 Common Stock issuable pursuant
        to options to be granted under the Plan. Pursuant to General Instruction E
        to Form S-8, the contents of the Prior Registration Statement, filed in
        connection with the Plan, including the periodic reports that the Company
        filed after the Prior Registration Statement to maintain current
        information about the Company, are incorporated herein by reference.
  - 2 -
  Part II
  INFORMATION REQUIRED IN THE
  REGISTRATION STATEMENT
  Item 8. Exhibits.
  The
  following documents are filed with or incorporated by reference into this
  Registration Statement:
  4.1
  Restated Certificate of
        Incorporation of the Registrant as amended through November 23, 1993
        (incorporated by reference to Exhibit 3(i) to the Registrant's Annual
        Report on Form 10-K for the fiscal year ended July 30, 1994, filed with
        the Commission on October 21, 1994).
  4.2
  By-Laws of the Registrant as
        amended effective January 17, 2008 (incorporated by reference to Exhibit
        3(ii) to the Registrant's Form 8-K filed with the Commission on January
        18, 2008).
  4.3
  Rights Agreement dated as of
        November 17, 1989, between the Registrant and United States Trust Company
        of New York, as Rights Agent (incorporated by reference to the Exhibit to
        the Registrant's Form 8-A filed with the Commission on September 10,
        1992).
  4.4
  Amendment No. 1, dated as of
        April 20, 1999, to the Rights Agreement dated as of November 17, 1989,
        between the Registrant and United States Trust Company of New York, as
        Rights Agent (incorporated by reference to Exhibit II to the Registrant's
        Form 8-A/A filed with the Commission on April 22, 1999).
  4.5
  Pall Corporation Employee Stock
        Purchase Plan (incorporated by reference to Exhibit B to the Registrant's
        Proxy Statement, filed with the Commission on April 16, 2008, relating to
        the Registrant's 2007 Annual Meeting of Stockholders).
  23.1
  Consent of KPMG LLP, Independent
        Registered Public Accounting Firm.
  24.1
  Power of Attorney (included on
        signature page).
  - 3 -
  SIGNATURES
  Pursuant to
  the requirements of the Securities Act, the Registrant certifies that it has
  reasonable grounds to believe that it meets all of the requirements for filing
  on Form S-8 and has duly caused this Registration Statement to be signed on its
  behalf by the undersigned, thereunto duly authorized, in the Village of East
  Hills, State of New York, on this 26th day of September, 2008.
  PALL
        CORPORATION
  By:
  /s/ Eric Krasnoff
  Eric Krasnoff
  Chairman and Chief
        Executive Officer
  POWER OF ATTORNEY
  Each person
  whose signature appears below on this Registration Statement hereby constitutes
  and appoints Eric Krasnoff, Donald Stevens and Sandra Marino, and each of them,
  with full power to act without the other, his or her true and lawful
  attorney-in-fact and agent, with full power of substitution and resubstitution,
  for him or her and in his or her name, place and stead, in any and all
  capacities (unless revoked in writing) to sign any and all amendments (including
  post-effective amendments thereto) to this Registration Statement to which this
  power of attorney is attached, and to file the same, with all exhibits thereto,
  and other documents in connection therewith, with the Securities and Exchange
  Commission, granting to such attorneys-in-fact and agents, and each of them,
  full power and authority to do and perform each and every act and thing
  requisite and necessary to be done in connection therewith, as full to all
  intents and purposes as he or she might or could do in person, hereby ratifying
  and confirming all that such attorneys-in-fact and agents or any of them, or
  their or his or her substitute or substitutes, may lawfully do or cause to be
  done by virtue hereof.
  Pursuant to
  the requirements of the Securities Act of 1933, this Registration Statement has
  been signed by the following persons in the capacities indicated, on this 26th
  day of September, 2008.
  Signature
  Title
  /s/ Eric Krasnoff
  Eric
        Krasnoff
  Chairman, Chief
        Executive Officer
  and
      Director
  /s/ Lisa McDermott
  Lisa
        McDermott
  Chief
        Financial Officer and Treasurer
  /s/ Francis Moschella
  Francis
        Moschella
  Vice President
        – Corporate Controller
  Chief Accounting
        Officer
  - 4 -
  /s/ Daniel J. Carroll, Jr.
  Director
  Daniel J.
        Carroll, Jr.
  /s/ Cheryl W. Grisé
  Director
  Cheryl W.
        Grisé
  /s/ John H.F. Haskell, Jr.
  Director
  John H.F.
        Haskell, Jr.
  /s/ Ulric Haynes, Jr.
  Director
  Ulric Haynes,
        Jr.
  /s/ Dennis N. Longstreet
  Director
  Dennis N.
        Longstreet
  /s/ Edwin W. Martin, Jr.
  Director
  Edwin W.
        Martin, Jr.
  /s/ Katherine L. Plourde
  Director
  Katherine L.
        Plourde
  /s/ Heywood Shelley
  Director
  Heywood
        Shelley
  /s/ Edward L. Snyder
  Director
  Edward L.
        Snyder
  /s/ Edward Travaglianti
  Director
  Edward
        Travaglianti
  - 5 -
  EXHIBIT INDEX
  Exhibit
  No.
  Description
  Method of Filing
  Page
  4.1
  Restated Certificate of
  Incorporation of the Registrant as amended through
        November 23, 1993.
  Incorporated by reference to Exhibit
        3(i) to the Registrant's Annual Report on Form 10-K for the fiscal year
        ended July 30, 1994, filed with the Commission on October 21,
        1994.
  --
  4.2
  By-Laws
        of the Registrant as amended effective January 17, 2008.
  Incorporated by reference to Exhibit
        3(ii) to the Registrant's Form 8-K filed with the Commission on January
        18, 2008.
  --
  4.3
  Rights
        Agreement dated as of November 17, 1989, between the Registrant and United
        States Trust Company of New York, as Rights Agent.
  Incorporated by reference to the
        Exhibit to the Registrant's Form 8-A filed with the Commission on
        September 10, 1992.
  --
  4.4
  Amendment No. 1, dated as of April 20, 1999, to the Rights
        Agreement dated as of November 17, 1989, between the Registrant and United
        States Trust Company of New York, as Rights Agent.
  Incorporated by reference to Exhibit
        II to the Registrant's Form 8-A/A filed with the Commission on April 22,
        1999.
  --
  4.5
  Pall Corporation Employee Stock
        Purchase Plan.
  Incorporated by reference to Exhibit
        B to the Registrant's Proxy Statement, filed with the Commission on April
        16, 2008, relating to the Registrant's 2007 Annual Meeting of
        Stockholders.
  --
  23.1
  Consent of KPMG LLP, Independent
        Auditors.
  Filed herewith.
  24.1
  Power of Attorney (included on
        signature page).
  Filed herewith.