content: <HTML>
  <HEAD>
     <TITLE></TITLE>
  </HEAD>
  
  <BODY bgcolor="#ffffff">
  
  
  
  
  
  <div style='width:600px; font-family:serif; font-size:10pt;'>
  
  
  
  
  <div style='width:600px; font-family:serif; font-size:10pt;'>
  <div style='border:none;border-bottom:solid .05em;padding:0in 0in 1.0pt 0in'><div style='border:none;border-bottom:solid .25em;padding:0in 0in 1.0pt 0in'></div></div><BR>
  <P align="center" style="margin-top: 0; margin-bottom: 5px">
  <B><FONT size=2 face="serif"><br>
  SECURITIES AND EXCHANGE COMMISSION</FONT><FONT size=1 face="serif"><BR>
  </FONT><FONT size=2 face="serif">WASHINGTON, D.C. 20549</FONT><font size=2><br>
  ____________<br>
  &nbsp;</font></B></P>
  <P align="center" style="margin-top: 5px; margin-bottom: 10px">
  <B><FONT size=2 face="serif">FORM S-8<br>
  </FONT><FONT size=4 face="serif"> <BR>
  </FONT><FONT size=2 face="serif">REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</FONT></B></P>
  <P align="center" style="margin-top: 10px; margin-bottom: 0">
  <FONT size=2 face="serif">THE TALBOTS, INC.</FONT><B><FONT size=1 face="serif"><BR>
  </FONT></B>
  <FONT size=2 face="serif">(Exact Name of Registrant as Specified in Its Charter)</FONT></P>
  <DIV align="center">
  <p align="center" style="margin-top: 0px; margin-bottom: 0">&nbsp;</p>
  <TABLE border=0 cellspacing=0 cellpadding=0 id="table36" width="583">
  <TR valign="bottom">
   <TD width="58%" align=center>
  <P style="margin-top: 0; margin-bottom: 0">
  <FONT size=2 face="serif">Delaware</FONT>&nbsp;
   </TD>
   <TD width="5%" align=center>
  &nbsp;</TD>
   <TD width="37%" align=center>
  <FONT size=2 face="serif">41-1111318</FONT></TD>
  </TR>
  <TR valign="bottom">
   <TD width="58%" align=center>
  <p style="margin-top: 0; margin-bottom: 0" align="left">
  <FONT size=2 face="serif">(State or Other Jurisdiction of Incorporation or Organization)</FONT></TD>
   <TD width="5%" align=center valign="top">
  &nbsp;</TD>
   <TD width="37%" align=center valign="top">
  <FONT size=2 face="serif">(I.R.S. Employer Identification No.)</FONT></TD>
  </TR>
  </TABLE>
  
  </DIV>
  <p align="center">
  <FONT size=2 face="serif">One Talbots Drive </FONT><BR>
  <FONT size=2 face="serif">Hingham, Massachusetts 02043 </FONT><BR>
  <FONT size=2 face="serif">(781) 741-7600 </FONT><BR>
  <FONT size=2 face="serif">(Address of Principal Executive Offices)</FONT></p>
  <P align="center">
  <B><FONT size=2 face="serif">THE TALBOTS, INC. 2003 EXECUTIVE STOCK BASED INCENTIVE PLAN</FONT></B><FONT size=2 face="serif"><br>
  (Full Title of the Plan)</FONT></P>
  <p align="center">
  <FONT size=2 face="serif">Edward L. Larsen </FONT><BR>
  <FONT size=2 face="serif">The Talbots, Inc. </FONT><BR>
  <FONT size=2 face="serif">One Talbots Drive </FONT><BR>
  <FONT size=2 face="serif">Hingham, Massachusetts 02043 </FONT><BR>
  <FONT size=2 face="serif">(781) 741-7600 </FONT><BR>
  <FONT size=2 face="serif">(Name, Address and Telephone Number of Agent For
  Service)<br>
  <br>
  With a Copy to: </FONT><BR>
  <FONT size=2 face="serif">Warren J. Casey, Esq. </FONT><BR>
  <FONT size=2 face="serif">Day Pitney LLP</FONT><BR>
  <FONT size=2 face="serif">P.O. Box 1945</FONT><BR>
  <FONT size=2 face="serif">Morristown, New Jersey 07962-1945</FONT><BR>
  <FONT size=2 face="serif">(973) 966-6300</FONT></p>
  
  <p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>____________</font></b></p>
  <p align="center" style="margin-top: 0; margin-bottom: 0"><br>
  <B><FONT size=2 face="serif">CALCULATION OF REGISTRATION FEE</FONT></B></p>
  <HR noshade color="#464646" size="1">
  <DIV align="center">
  <TABLE border=0 cellpadding=0 style="border-collapse: collapse" width="580" id="table37">
  <TR valign="bottom">
  <TD width="33%" align=left style="border:1px solid black" valign="bottom">
  <p align="center">
  <B><FONT size=1 face="serif">Title Of<br>
  Securities To<br>
  Be Registered</FONT></B>&nbsp;</TD>
  <TD width="17%" align=center style="border:1px solid black">
  <P style="margin-top: 0; margin-bottom: 0">
  <B><FONT size=1 face="serif">Amount<BR>
  To Be<BR>
  Registered(1)</FONT></B></TD>
  <TD width=17% align=center style="border:1px solid black">
  <B><FONT size=1 face="serif">Proposed
  Maximum<BR>
  Offering Price<BR>
  Per Share(2)</FONT></B></TD>
  <TD width="17%" align=center style="border:1px solid black">
  <B><FONT size=1 face="serif"><BR>
  Proposed
  Maximum Aggregate<BR>
  Offering Price(2)</FONT></B></TD>
  <TD width="13%" align=center style="border:1px solid black">
  <B><FONT size=1 face="serif"><BR>
  Amount of<BR>
  Registration<BR>
  Fee</FONT></B></TD>
  </TR>
  <TR valign="bottom">
  <TD width="33%" align=left bgcolor="#CCEEFF" style="border:1px solid black; " valign="top">
  <FONT size=1 face="serif">Common Stock, par <br>
  value &#36;0.01 per share </FONT></TD>
  <TD width="17%" align=right bgcolor="#CCEEFF" style="border:1px solid black"  valign="bottom">
  <p align="center">
  <FONT size=1 face="serif">2,500,000</FONT></TD>
  <TD width=17% align=right bgcolor="#CCEEFF" style="border:1px solid black " valign="bottom" >
  <p align="center">
  <FONT size=1 face="serif">$22.71</FONT><font size="1">&nbsp;&nbsp; </font></TD>
  <TD width="17%" align=right bgcolor="#CCEEFF" style="border:1px solid black " valign="bottom" >
  <p align="center">
  <FONT size=1 face="serif">$56,775,000</FONT></TD>
  <TD width="13%" align=right bgcolor="#CCEEFF" style="border:1px solid black"  valign="bottom">
  <p align="center">
  <FONT size=1 face="serif">$1,742.99</FONT></TD>
  </TR>
  </TABLE></DIV>
  <table border="1" width="20%" cellspacing="0" cellpadding="0" style="border-collapse: collapse; border-width: 0px" id="table38">
  	<tr>
  		<td style="border-left-style: none; border-left-width: medium; border-right-style: none; border-right-width: medium; border-top-style: none; border-top-width: medium; border-bottom: 1px solid black">&nbsp;</td>
  	</tr>
  </table>
  <TABLE border=0 cellpadding=0 id="table39" width="589" style="border-collapse: collapse">
  <TR>
  	<TD nowrap valign=top width="35">
  <FONT size=1 face="serif">(1)</FONT></TD>
  	<TD width=554>
  <FONT size=1 face="serif">Pursuant to Rule 416(b) under the Securities Act of
  1933, as amended (the "Securities Act") additional shares of Common Stock may be
  issuable pursuant to anti-dilution provisions of The Talbots, Inc. 2003
  Executive Stock Based Incentive Plan, as amended and restated (the "Plan").</FONT><font size="1">
  </font>	</TD>
  </TR>
  <TR><TD colspan=2>&nbsp;</TD></TR><TR>
  	<TD nowrap valign=top width="35">
  <p align="left">
  <FONT size=1 face="serif">(2)</FONT></TD>
  	<TD width=554 valign="top">
  <FONT size=1 face="serif">Estimated solely for the purpose of calculating the
  registration fee. Such estimate has been computed in accordance with Rule 457(c)
  and Rule 457(h) under the Securities Act based on the average high and low
  prices of the Registrant's Common Stock as reported on the New York Stock
  Exchange on August 1, 2007.</FONT><font size="1"> </font>	</TD>
  </TR>
  </TABLE>
  
  <div style="border:none;border-bottom:solid .05em;padding:0in 0in 1.0pt 0in">
  <div style=" border:none;border-bottom:solid .25em;padding:0in 0in 1.0pt 0in">
  &nbsp;</div></div>
  </div>
  
  <P align="center">
  
  <HR noshade align="center" width="100%" size=2 style="page-break-after:always;">
  
  
  <A name="page_2"></A>
  
  <P align="center" style="margin-top: 0; margin-bottom: 0">
  &nbsp;</P>
  <P align="center" style="margin-top: 0; margin-bottom: 0">
  &nbsp;</P>
  <P align="center" style="margin-top: 0; margin-bottom: 0">
  <B><FONT size=2 face="serif">PART II<br>
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</FONT></B></P>
  <P align="left">
  <FONT size=2 face="serif">ITEM 3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><U><FONT size=2 face="serif">Incorporation of Documents by Reference</FONT></U><FONT size=2 face="serif">.</FONT></P>
  <P align="left">
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; This Form S-8 is filed with the Securities and Exchange Commission (&#147;Commission&#148;) pursuant to General Instruction E to Form S-8. The contents of prior Registration Statement on Form
  S-8, filed with the Commission on July 24, 2003 (File No. 333-107317), are incorporated herein by reference.</FONT></P>
  <P align="left">
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The additional 2,500,000 shares being registered pursuant to this Form S-8 constitute shares of The Talbots, Inc. (the &#147;Company&#148;) Common Stock which may be issued to satisfy awards
  granted under the Plan. An amendment to the Plan increasing by 2,500,000 the number of shares authorized for issuance under the Plan was approved by the Board of Directors of the Company on March 2, 2007 and by the shareholders of the Company on May
  24, 2007.</FONT></P>
  <P align="left">
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The following documents filed by the Registrant with the Commission are incorporated by reference in this Registration Statement:</FONT></P>
  <TABLE border=0 cellspacing=0 cellpadding=0 id="table40" width="600" style="border-collapse: collapse">
  <TR style="font-size: 10pt; font-family: serif">
  	<TD nowrap valign=top width="46">
  &nbsp; &nbsp; &nbsp; 	</TD>
  	<TD nowrap valign=top width="23">
  <FONT size=2 face="serif">1.</FONT></TD>
  	<TD width=531>
  <FONT size=2 face="serif">The Registrant&#146;s Annual Report on Form 10-K for the year ended February 3, 2007, filed on April 10, 2007.</FONT>	</TD>
  </TR>
  <TR style="font-size: 10pt; font-family: serif"><TD colspan=3>&nbsp;</TD></TR>
  <TR style="font-size: 10pt; font-family: serif">
  	<TD nowrap valign=top>
  &nbsp;&nbsp; &nbsp; 	</TD>
  	<TD nowrap valign=top>
  <FONT size=2 face="serif">2.</FONT> 	</TD>
  	<TD width=531>
  <FONT size=2 face="serif">The Registrant&#146;s Proxy Statement in connection with its 2007 Annual Meeting of Shareholders, filed on April 23, 2007.</FONT>	</TD>
  </TR>
  <TR style="font-size: 10pt; font-family: serif"><TD colspan=3>&nbsp;</TD></TR>
  <TR style="font-size: 10pt; font-family: serif">
  	<TD nowrap valign=top>
  &nbsp; &nbsp; &nbsp; 	</TD>
  	<TD nowrap valign=top>
  <FONT size=2 face="serif">3.</FONT></TD>
  	<TD width=531>
  <FONT size=2 face="serif">The Registrant&#146;s Quarterly Report on Form 10-Q for the quarter ended May 5, 2007, filed on June 14, 2007.</FONT>	</TD>
  </TR>
  <TR style="font-size: 10pt; font-family: serif"><TD colspan=3>&nbsp;</TD></TR>
  <TR style="font-size: 10pt; font-family: serif">
  	<TD nowrap valign=top>
  &nbsp;&nbsp; &nbsp; 	</TD>
  	<TD nowrap valign=top>
  <FONT size=2 face="serif">4.</FONT> 	</TD>
  	<TD width=531>
  <FONT size=2 face="serif">All other reports filed by the Registrant pursuant to Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the Registrant&#146;s latest annual report.</FONT>	</TD>
  </TR>
  <TR style="font-size: 10pt; font-family: serif"><TD colspan=3>&nbsp;</TD></TR>
  <TR style="font-size: 10pt; font-family: serif">
  	<TD nowrap valign=top>
  &nbsp; &nbsp; &nbsp; 	</TD>
  	<TD nowrap valign=top>
  <FONT size=2 face="serif">5.</FONT></TD>
  	<TD width=531>
  <FONT size=2 face="serif">The description of the Registrant&#146;s Common Stock, &#36;0.01 par value, contained in the Registrant&#146;s Registration Statement on Form S-1 (No. 33-69082), which Registration Statement became effective November 18,
  1993.</FONT>	</TD>
  </TR>
  <TR style="font-size: 10pt; font-family: serif"><TD colspan=3>&nbsp;</TD></TR></TABLE>
  <P align="left">
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; All documents (other than information &#147;furnished&#148; with a Current Report on Form 8 K which is not incorporated herein
  by reference) filed by the Registrant after the date of this Registration Statement pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), prior to the filing of a
  post-effective amendment which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, hereby are incorporated herein by reference and shall be deemed a part hereof from the date of filing of
  such documents.  Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained
  herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.  Any such statement so modified or superseded shall not be deemed, except as so modified or
  superseded, to constitute a part of this Registration Statement.</FONT></P>
  <table border="0" width="100%" cellpadding="0" style="border-collapse: collapse" id="table48">
  	<tr style="font-size: 10pt; font-family: serif">
  		<td width="58">
  <FONT size=2 face="serif">ITEM 8.</FONT></td>
  		<td>&nbsp;</td>
  		<td width="486">
  <U><FONT size=2 face="serif">Exhibits</FONT></U><FONT size=2 face="serif">.</FONT></td>
  	</tr>
  	<tr style="font-size: 10pt; font-family: serif">
  		<td width="58">&nbsp;</td>
  		<td>&nbsp;</td>
  		<td width="486">&nbsp;</td>
  	</tr>
  	<tr bgcolor="#CCEEFF" style="font-size: 10pt; font-family: serif">
  		<td width="58">
  		<p align="center"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5</font></td>
  		<td>&nbsp;</td>
  		<td width="486"><FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Opinion of Legal Counsel.</FONT></td>
  	</tr>
  	<tr bgcolor="#FFFFFF" style="font-size: 10pt; font-family: serif">
  		<td width="58">&nbsp;</td>
  		<td>&nbsp;</td>
  		<td width="486">&nbsp;</td>
  	</tr>
  	<tr bgcolor="#CCEEFF" style="font-size: 10pt; font-family: serif">
  		<td width="58">
  		<p align="right"><font size="2">23.1</font></td>
  		<td>&nbsp;</td>
  		<td width="486">
  <FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  		Consent of Deloitte &amp; Touche LLP.</FONT>	</td>
  	</tr>
  	<tr bgcolor="#FFFFFF" style="font-size: 10pt; font-family: serif">
  		<td width="58">&nbsp;</td>
  		<td>&nbsp;</td>
  		<td width="486">&nbsp;</td>
  	</tr>
  	<tr bgcolor="#CCEEFF" style="font-size: 10pt; font-family: serif">
  		<td width="58">
  		<p align="right"><font size="2">23.2</font></td>
  		<td>&nbsp;</td>
  		<td width="486">
  <FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  		Consent of Legal Counsel (included in Exhibit 5 hereto).</FONT>	</td>
  	</tr>
  	<tr bgcolor="#FFFFFF" style="font-size: 10pt; font-family: serif">
  		<td width="58">&nbsp;</td>
  		<td>&nbsp;</td>
  		<td width="486">&nbsp;</td>
  	</tr>
  	<tr bgcolor="#CCEEFF" style="font-size: 10pt; font-family: serif">
  		<td width="58">
  		<p align="center"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;24</font></td>
  		<td>&nbsp;</td>
  		<td width="486">
  <FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  		Power of Attorney (set forth on signature page of the Registration
  		Statement).</FONT>	</td>
  	</tr>
  </table>
  <P align="center">
  <FONT size=2 face="serif">2</FONT></P>
  
  <HR noshade align="center" width="100%" size=2 style="page-break-after:always;">
  
  
  <A name="page_3"></A>
  
  <P align="center">
  <div align="center">
  <TABLE id="table42" cellpadding="0" style="border-collapse: collapse"><TR><TD align="center" nowrap>
  <p style="margin-top: 0; margin-bottom: 0"><B><FONT size=2 face="serif"><br>
  SIGNATURES</FONT></B></TD></TR></TABLE>
  </div>
  </P>
  <P align="left">
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;<FONT size=2 face="serif">Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all the requirements for filing on Form S-8 and had
  duly caused this Registration Statement to be signed on its behalf by the undersigned, thereto duly authorized, in the Town of Hingham, Commonwealth of Massachusetts, on this 6</FONT><SUP><FONT size=2 face="serif">th</FONT></SUP><FONT size=2
  face="serif"> day of August, 2007. </FONT></P>
  <table border="1" width="100%" cellspacing="0" cellpadding="0" style="border-collapse: collapse; border-width: 0px" id="table43">
  	<tr>
  		<td width="41%" style="border-style: none; border-width: medium">&nbsp;</td>
  		<td colspan="3" style="border-style: none; border-width: medium">
  <B><FONT size=2 face="serif">THE TALBOTS, INC.</FONT></B></td>
  	</tr>
  	<tr>
  		<td width="41%" style="border-style: none; border-width: medium">&nbsp;</td>
  		<td width="8%" style="border-style: none; border-width: medium" colspan="2">&nbsp;</td>
  		<td width="52%" style="border-left-style: none; border-left-width: medium; border-right-style: none; border-right-width: medium; border-top-style: none; border-top-width: medium; border-bottom: medium none black">&nbsp;</td>
  	</tr>
  	<tr>
  		<td width="41%" style="border-style: none; border-width: medium">&nbsp;</td>
  		<td width="8%" style="border-style: none; border-width: medium" colspan="2">&nbsp;</td>
  		<td width="52%" style="border-left-style: none; border-left-width: medium; border-right-style: none; border-right-width: medium; border-top-style: none; border-top-width: medium; border-bottom: medium none black">&nbsp;</td>
  	</tr>
  	<tr>
  		<td width="41%" style="border-style: none; border-width: medium">&nbsp;</td>
  		<td width="3%" style="border-style: none; border-width: medium">
  <FONT size=2 face="serif">By</FONT></td>
  		<td width="5%" style="border-bottom:1px solid black; border-left-style:none; border-left-width:medium; border-right-style:none; border-right-width:medium; border-top-style:none; border-top-width:medium">
  <FONT size=2 face="serif">:</FONT></td>
  		<td width="52%" style="border-left-style: none; border-left-width: medium; border-right-style: none; border-right-width: medium; border-top-style: none; border-top-width: medium; border-bottom: 1px solid black"><FONT size=2 face="serif">
  		s/ Edward L. Larsen</FONT></td>
  	</tr>
  	<tr>
  		<td width="41%" style="border-style: none; border-width: medium">&nbsp;</td>
  		<td style="border-style: none; border-width: medium" colspan="2">&nbsp;</td>
  		<td style="border-style: none; border-width: medium">
  <FONT size=2 face="serif">Edward L. Larsen</FONT>&nbsp;</td>
  	</tr>
  	<tr>
  		<td width="41%" style="border-style: none; border-width: medium">&nbsp;</td>
  		<td style="border-style: none; border-width: medium" colspan="2">&nbsp;</td>
  		<td style="border-style: none; border-width: medium">
  <FONT size=2 face="serif">Senior Vice President, Finance,</FONT></td>
  	</tr>
  	<tr>
  		<td width="41%" style="border-style: none; border-width: medium">&nbsp;</td>
  		<td style="border-style: none; border-width: medium" colspan="2">&nbsp;</td>
  		<td style="border-style: none; border-width: medium">
  <FONT size=2 face="serif">Chief Financial Officer and Treasurer</FONT>
  	</td>
  	</tr>
  	<tr>
  		<td width="41%" style="border-style: none; border-width: medium">&nbsp;</td>
  		<td style="border-style: none; border-width: medium" colspan="2">&nbsp;</td>
  		<td style="border-style: none; border-width: medium">
  <FONT size=2 face="serif">(Principal Financial and Accounting Officer)</FONT></td>
  	</tr>
  	<tr>
  		<td width="41%" style="border-style: none; border-width: medium">&nbsp;</td>
  		<td colspan="3" style="border-style: none; border-width: medium">&nbsp;</td>
  	</tr>
  </table>
  <p style="margin-top: 0; margin-bottom: 0"><br>
  &nbsp;</p>
  <P align="center">
  <P align="center">
  <P align="center">
  <P align="center">
  <P align="center">
  <P align="center">
  <P align="center">
  <P align="center">
  <P align="center">
  <P align="center">
  <P align="center">
  <P align="center">
  <P align="center">
  <p>
  </P>
  <P align="center">
  <div align="center">
  	<table border="1" width="100%" cellspacing="0" cellpadding="0" style="border-collapse: collapse; border-width: 0px" id="table44">
  		<tr>
  			<td style="border-style: none; border-width: medium">&nbsp;</td>
  			<td width="354" style="border-left-style: none; border-left-width: medium; border-right-style: none; border-right-width: medium; border-top: medium none #C0C0C0; border-bottom: medium none #808080">
  <B><FONT size=2 face="serif">POWER OF ATTORNEY</FONT></B></td>
  		</tr>
  	</table>
  </div>
  </P>
  <P align="left">
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Each person whose signature to the Registration Statement appears below hereby appoints Edward L. Larsen and Richard T. O&#146;Connell, and each individually, as his or her attorney-in-fact to
  sign on his or her behalf individually and in the capacity stated below and to file all subsequent amendments to the Registration Statement, which amendments may make such changes and additions to this Registration Statement as such attorney-in-fact
  may deem necessary or appropriate. </FONT></P>
  <P align="center">
  <FONT size=2 face="serif">3</FONT></P>
  
  <HR noshade align="center" width="100%" size=2 style="page-break-after:always;">
  
  
  <A name="page_4"></A>
  
  <P align="left" style="margin-top: 0; margin-bottom: 0">
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></P>
  <P align="left" style="margin-top: 0; margin-bottom: 0">
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  <FONT size=2 face="serif">Pursuant to the requirements of the Securities Act, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.</FONT></P>
  <P align="left" style="margin-top: 0; margin-bottom: 0">
  &nbsp;</P>
  <TABLE border=0 width=100% cellspacing=0 cellpadding=0 id="table45">
  <TR valign="bottom">
  	<TD align=left width=26% nowrap>
   <p align="center"><U><FONT size=2 face="serif">Signature</FONT></U>&nbsp;
  	</TD>
  	<TD align=left width=53% nowrap>
   <p align="center"><U><FONT size=2 face="serif">Title</FONT></U></TD>
  	<TD align=left width=20% nowrap>
   <p align="center">&nbsp; &nbsp; &nbsp;<U><FONT size=2 face="serif">Date</FONT></U>&nbsp;
  	</TD>
  </TR>
  <TR>
  	<TD colspan=3>
  &nbsp;
  	</TD>
  </TR>
  <TR valign="bottom">
  	<TD align=left width=26% nowrap>
  &nbsp;
  	</TD>
  	<TD align=center width=53% nowrap>
  <FONT size=2 face="serif">Chairman of the Board,</FONT>&nbsp;
  	</TD>
  	<TD align=left width=20% nowrap>
  &nbsp;
  	</TD>
  </TR>
  <TR valign="bottom">
  	<TD align=left width=26% nowrap style="border-bottom: 1px solid black">
  <FONT size=2 face="serif">/s/ Arnold B. Zetcher</FONT>&nbsp;
  	</TD>
  	<TD align=left width=53% nowrap>
   <p align="center">&nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">President and Chief Executive Officer</FONT>&nbsp;
  	</TD>
  	<TD align=right width=20% nowrap>
  <p align="center">
  <FONT size=2 face="serif">August 6, 2007</FONT>&nbsp;
  	</TD>
  </TR>
  <TR valign="bottom">
  	<TD align=left width=26% nowrap>
  <FONT size=2 face="serif">Arnold B. Zetcher</FONT>&nbsp;
  	</TD>
  	<TD align=left width=53% nowrap>
   <p align="center">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">(Principal Executive Officer)</FONT>&nbsp;
  	</TD>
  	<TD align=left width=20% nowrap>
  &nbsp;
  	</TD>
  </TR>
  <TR>
  	<TD colspan=3>
  &nbsp;
  	</TD>
  </TR>
  <TR>
  	<TD colspan=3>
  &nbsp;
  	</TD>
  </TR>
  <TR valign="bottom">
  	<TD align=left width=26% nowrap style="border-bottom: 1px solid black">
  <FONT size=2 face="serif">/s/ Edward L. Larsen</FONT>&nbsp;
  	</TD>
  	<TD align=left width=53% nowrap>
   <p align="center">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">Senior Vice President, Finance,</FONT>&nbsp;
  	</TD>
  	<TD align=left width=20% nowrap>
   <p align="center">&nbsp;<FONT size=2 face="serif">August 6, 2007</FONT>&nbsp;
  	</TD>
  </TR>
  <TR valign="bottom">
  	<TD align=left width=26% nowrap>
  <FONT size=2 face="serif">Edward L. Larsen</FONT>&nbsp;
  	</TD>
  	<TD align=left width=53% nowrap>
   <p align="center">&nbsp; &nbsp;<FONT size=2 face="serif">Chief Financial Officer and Treasurer</FONT>&nbsp;
  	</TD>
  	<TD align=left width=20% nowrap>
  &nbsp;
  	</TD>
  </TR>
  <TR valign="bottom">
  	<TD align=left width=26% nowrap>
  &nbsp;
  	</TD>
  	<TD align=center width=53% nowrap>
  <FONT size=2 face="serif">(Principal Financial and Accounting Officer)</FONT>&nbsp;
  	</TD>
  	<TD align=left width=20% nowrap>
  &nbsp;
  	</TD>
  </TR>
  <TR>
  	<TD colspan=3>
  &nbsp;
  	</TD>
  </TR>
  <TR>
  	<TD colspan=3>
  &nbsp;
  	</TD>
  </TR>
  <TR valign="bottom">
  	<TD align=left width=26% nowrap style="border-bottom: 1px solid black">
  <FONT size=2 face="serif">/s/ John W. Gleeson</FONT>&nbsp;
  	</TD>
  	<TD align=left width=53% nowrap>
   <p align="center"><FONT size=2 face="serif">Director</FONT>&nbsp;
  	</TD>
  	<TD align=left width=20% nowrap>
  <p align="center">
  <FONT size=2 face="serif">August 6, 2007</FONT>&nbsp;
  	</TD>
  </TR>
  <TR valign="bottom">
  	<TD align=left width=26% nowrap>
  <FONT size=2 face="serif">John W. Gleeson</FONT>&nbsp;
  	</TD>
  	<TD align=left width=53% nowrap>
  &nbsp;
  	</TD>
  	<TD align=left width=20% nowrap>
  &nbsp;
  	</TD>
  </TR>
  <TR>
  	<TD colspan=3>
  &nbsp;
  	</TD>
  </TR>
  <TR>
  	<TD colspan=3>
  &nbsp;
  	</TD>
  </TR>
  <TR valign="bottom">
  	<TD align=left width=26% nowrap style="border-bottom: 1px solid black">
  <FONT size=2 face="serif">/s/ Tsutomu Kajita</FONT>&nbsp;
  	</TD>
  	<TD align=left width=53% nowrap>
   <p align="center"><FONT size=2 face="serif">Director</FONT>&nbsp;
  	</TD>
  	<TD align=left width=20% nowrap>
  <p align="center">
  <FONT size=2 face="serif">August 6, 2007</FONT>&nbsp;
  	</TD>
  </TR>
  <TR valign="bottom">
  	<TD align=left width=26% nowrap>
  <FONT size=2 face="serif">Tsutomu Kajita</FONT>&nbsp;
  	</TD>
  	<TD align=left width=53% nowrap>
  &nbsp;
  	</TD>
  	<TD align=left width=20% nowrap>
  &nbsp;
  	</TD>
  </TR>
  <TR>
  	<TD colspan=3>
  &nbsp;
  	</TD>
  </TR>
  <TR>
  	<TD colspan=3>
  &nbsp;
  	</TD>
  </TR>
  <TR valign="bottom">
  	<TD align=left width=26% nowrap style="border-bottom: 1px solid black">
  &nbsp;
  	</TD>
  	<TD align=left width=53% nowrap>
   <p align="center"><FONT size=2 face="serif">Director</FONT>&nbsp;
  	</TD>
  	<TD align=left width=20% nowrap>
  <p align="center">
  <FONT size=2 face="serif">August __, 2007</FONT>&nbsp;
  	</TD>
  </TR>
  <TR valign="bottom">
  	<TD align=left width=26% nowrap>
  <FONT size=2 face="serif">Motoya Okada</FONT>&nbsp;
  	</TD>
  	<TD align=left width=53% nowrap>
  &nbsp;
  	</TD>
  	<TD align=left width=20% nowrap>
  &nbsp;
  	</TD>
  </TR>
  <TR>
  	<TD colspan=3>
  &nbsp;
  	</TD>
  </TR>
  <TR>
  	<TD colspan=3>
  &nbsp;
  	</TD>
  </TR>
  <TR valign="bottom">
  	<TD align=left width=26% nowrap style="border-bottom: 1px solid black">
  <FONT size=2 face="serif">/s/ Gary M. Pfeiffer</FONT>&nbsp;
  	</TD>
  	<TD align=left width=53% nowrap>
   <p align="center"><FONT size=2 face="serif">Director</FONT>&nbsp;
  	</TD>
  	<TD align=left width=20% nowrap>
  <p align="center">
  <FONT size=2 face="serif">August 6, 2007</FONT>&nbsp;
  	</TD>
  </TR>
  <TR valign="bottom">
  	<TD align=left width=26% nowrap>
  <FONT size=2 face="serif">Gary M. Pfeiffer</FONT>&nbsp;
  	</TD>
  	<TD align=left width=53% nowrap>
  &nbsp;
  	</TD>
  	<TD align=left width=20% nowrap>
  &nbsp;
  	</TD>
  </TR>
  <TR>
  	<TD colspan=3>
  &nbsp;
  	</TD>
  </TR>
  <TR>
  	<TD colspan=3>
  &nbsp;
  	</TD>
  </TR>
  <TR valign="bottom">
  	<TD align=left width=26% nowrap style="border-bottom: 1px solid black">
  &nbsp;</TD>
  	<TD align=left width=53% nowrap>
   <p align="center"><FONT size=2 face="serif">Director</FONT>&nbsp;
  	</TD>
  	<TD align=left width=20% nowrap>
  <p align="center">
  <FONT size=2 face="serif">August __, 2007</FONT>&nbsp;
  	</TD>
  </TR>
  <TR valign="bottom">
  	<TD align=left width=26% nowrap>
  <FONT size=2 face="serif">Yoshihiro Sano</FONT>&nbsp;
  	</TD>
  	<TD align=left width=53% nowrap>
  &nbsp;
  	</TD>
  	<TD align=left width=20% nowrap>
  &nbsp;
  	</TD>
  </TR>
  <TR>
  	<TD colspan=3>
  &nbsp;
  	</TD>
  </TR>
  <TR>
  	<TD colspan=3>
  &nbsp;
  	</TD>
  </TR>
  <TR valign="bottom">
  	<TD align=left width=26% nowrap style="border-bottom: 1px solid black">
  <FONT size=2 face="serif">/s/ Susan M. Swain</FONT>&nbsp;
  	</TD>
  	<TD align=left width=53% nowrap>
   <p align="center"><FONT size=2 face="serif">Director</FONT>&nbsp;
  	</TD>
  	<TD align=left width=20% nowrap>
  <p align="center">
  <FONT size=2 face="serif">August 6, 2007</FONT>&nbsp;
  	</TD>
  </TR>
  <TR valign="bottom">
  	<TD align=left width=26% nowrap>
  <FONT size=2 face="serif">Susan M. Swain</FONT>&nbsp;
  	</TD>
  	<TD align=left width=53% nowrap>
  &nbsp;
  	</TD>
  	<TD align=left width=20% nowrap>
  &nbsp;
  	</TD>
  </TR>
  <TR>
  	<TD colspan=3>
  &nbsp;
  	</TD>
  </TR>
  <TR>
  	<TD colspan=3>
  &nbsp;
  	</TD>
  </TR>
  <TR valign="bottom">
  	<TD align=left width=26% nowrap style="border-bottom: 1px solid black">
  <FONT size=2 face="serif">/s/ Isao Tsuruta</FONT>&nbsp;
  	</TD>
  	<TD align=left width=53% nowrap>
   <p align="center"><FONT size=2 face="serif">Director</FONT>&nbsp;
  	</TD>
  	<TD align=left width=20% nowrap>
  <p align="center">
  <FONT size=2 face="serif">August 6, 2007</FONT>&nbsp;
  	</TD>
  </TR>
  <TR valign="bottom">
  	<TD align=left width=26% nowrap>
  <FONT size=2 face="serif">Isao Tsuruta</FONT>&nbsp;
  	</TD>
  	<TD align=left width=53% nowrap>
  &nbsp;
  	</TD>
  	<TD align=left width=20% nowrap>
  &nbsp;
  	</TD>
  </TR>
  </TABLE><BR>
  <P align="center">
  <FONT size=2 face="serif">4</FONT></P>
  
  <HR noshade align="center" width="100%" size=2 style="page-break-after:always;">
  
  
  <p align="center" style="margin-top: 0; margin-bottom: 0">&nbsp;</p>
  <table border="1" width="100%" id="table47" style="border-collapse: collapse; border-width: 0px" cellspacing="0" cellpadding="0">
  	<tr>
  		<td width="12%" style="border-style: none; border-width: medium">
  		<p style="margin-top: 0; margin-bottom: 0">&nbsp;</td>
  		<td colspan="2" style="border-style: none; border-width: medium">
  <p align="center" style="margin-top: 0; margin-bottom: 0"><FONT size=2 face="serif">
  INDEX TO EXHIBITS</FONT>&nbsp;</td>
  	</tr>
  	<tr>
  		<td width="12%" style="border-style: none; border-width: medium">&nbsp;</td>
  		<td style="border-style: none; border-width: medium" width="9%">&nbsp;</td>
  		<td style="border-style: none; border-width: medium" width="79%">&nbsp;</td>
  	</tr>
  	<tr>
  		<td width="12%" style="border-style: none; border-width: medium">
  <U><FONT size=2 face="serif">Exhibit No.</FONT></U></td>
  		<td style="border-style: none; border-width: medium" width="9%">&nbsp;</td>
  		<td style="border-style: none; border-width: medium" width="79%">
  <U><FONT size=2 face="serif">Description</FONT></U></td>
  	</tr>
  	<tr>
  		<td width="12%" style="border-style: none; border-width: medium">&nbsp;</td>
  		<td style="border-style: none; border-width: medium" width="9%">&nbsp;</td>
  		<td style="border-style: none; border-width: medium" width="79%">&nbsp;</td>
  	</tr>
  	<tr bgcolor="#CCEEFF">
  		<td width="12%" style="border-style: none; border-width: medium">
  		<p align="center"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 5
  		</font></td>
  		<td style="border-style: none; border-width: medium" width="9%">&nbsp;</td>
  		<td style="border-style: none; border-width: medium" width="79%">
  <FONT size=2 face="serif">Opinion of Legal Counsel.</FONT></td>
  	</tr>
  	<tr bgcolor="#FFFFFF">
  		<td width="12%" style="border-style: none; border-width: medium">&nbsp;</td>
  		<td style="border-style: none; border-width: medium" width="9%">&nbsp;</td>
  		<td style="border-style: none; border-width: medium" width="79%">&nbsp;</td>
  	</tr>
  	<tr bgcolor="#CCEEFF">
  		<td width="12%" style="border-style: none; border-width: medium">
  		<p align="right"><font size="2">23.1</font></td>
  		<td style="border-style: none; border-width: medium" width="9%">&nbsp;</td>
  		<td style="border-style: none; border-width: medium" width="79%">
  <FONT size=2 face="serif">Consent of Deloitte &amp; Touche LLP.</FONT>	</td>
  	</tr>
  	<tr bgcolor="#FFFFFF">
  		<td width="12%" style="border-style: none; border-width: medium">&nbsp;</td>
  		<td style="border-style: none; border-width: medium" width="9%">&nbsp;</td>
  		<td style="border-style: none; border-width: medium" width="79%">&nbsp;</td>
  	</tr>
  	<tr bgcolor="#CCEEFF">
  		<td width="12%" style="border-style: none; border-width: medium">
  		<p align="right"><font size="2">23.2</font></td>
  		<td style="border-style: none; border-width: medium" width="9%">&nbsp;</td>
  		<td style="border-style: none; border-width: medium" width="79%">
  <FONT size=2 face="serif">Consent of Legal Counsel (included in Exhibit 5
  		hereto).</FONT></td>
  	</tr>
  	<tr bgcolor="#FFFFFF">
  		<td width="12%" style="border-style: none; border-width: medium">&nbsp;</td>
  		<td style="border-style: none; border-width: medium" width="9%">&nbsp;</td>
  		<td style="border-style: none; border-width: medium" width="79%">&nbsp;</td>
  	</tr>
  	<tr bgcolor="#CCEEFF">
  		<td width="12%" style="border-style: none; border-width: medium">
  		<p align="center"><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;24</font></td>
  		<td style="border-style: none; border-width: medium" width="9%">&nbsp;</td>
  		<td style="border-style: none; border-width: medium" width="79%">
  <FONT size=2 face="serif">Power of Attorney (set forth on signature page of the
  		Registration Statement).</FONT>	</td>
  	</tr>
  </table>
  <P align="center">
  <FONT size=2 face="serif">5</FONT><BR>
  
  </P>
  
  <HR noshade align="center" width="100%" size=2>
  
  </div>
  
  
  
  </BODY>
  
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "m8370s8.htm", "secsgml_size_bytes": 33074}]
metadata_filer: {"company-data": {"conformed-name": "TALBOTS INC", "cik": "0000912263", "assigned-sic": "5621", "irs-number": "411111318", "state-of-incorporation": "DE", "fiscal-year-end": "0129"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-145156", "film-number": "071028420"}, "business-address": {"street1": "ONE TALBOTS DRIVE", "city": "HINGHAM", "state": "MA", "zip": "02043", "phone": "7817497600"}, "mail-address": {"street1": "ONE TALBOTS DRIVE", "city": "HINGHAM", "state": "MA", "zip": "02043"}}
text: SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  ____________
  FORM S-8
  REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
  THE TALBOTS, INC.
  (Exact Name of Registrant as Specified in Its Charter)
  Delaware
  41-1111318
  (State or Other Jurisdiction of Incorporation or Organization)
  (I.R.S. Employer Identification No.)
  One Talbots Drive
  Hingham, Massachusetts 02043
  (781) 741-7600
  (Address of Principal Executive Offices)
  THE TALBOTS, INC. 2003 EXECUTIVE STOCK BASED INCENTIVE PLAN
  (Full Title of the Plan)
  Edward L. Larsen
  The Talbots, Inc.
  One Talbots Drive
  Hingham, Massachusetts 02043
  (781) 741-7600
  (Name, Address and Telephone Number of Agent For
  Service)
  With a Copy to:
  Warren J. Casey, Esq.
  Day Pitney LLP
  P.O. Box 1945
  Morristown, New Jersey 07962-1945
  (973) 966-6300
  ____________
  CALCULATION OF REGISTRATION FEE
  Title Of
  Securities To
  Be Registered
  Amount
  To Be
  Registered(1)
  Proposed
  Maximum
  Offering Price
  Per Share(2)
  Proposed
  Maximum Aggregate
  Offering Price(2)
  Amount of
  Registration
  Fee
  Common Stock, par
  value $0.01 per share
  2,500,000
  $22.71
  $56,775,000
  $1,742.99
  (1)
  Pursuant to Rule 416(b) under the Securities Act of
  1933, as amended (the "Securities Act") additional shares of Common Stock may be
  issuable pursuant to anti-dilution provisions of The Talbots, Inc. 2003
  Executive Stock Based Incentive Plan, as amended and restated (the "Plan").
  (2)
  Estimated solely for the purpose of calculating the
  registration fee. Such estimate has been computed in accordance with Rule 457(c)
  and Rule 457(h) under the Securities Act based on the average high and low
  prices of the Registrant's Common Stock as reported on the New York Stock
  Exchange on August 1, 2007.
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  ITEM 3.
  Incorporation of Documents by Reference
  .
  This Form S-8 is filed with the Securities and Exchange Commission ("Commission") pursuant to General Instruction E to Form S-8. The contents of prior Registration Statement on Form
  S-8, filed with the Commission on July 24, 2003 (File No. 333-107317), are incorporated herein by reference.
  The additional 2,500,000 shares being registered pursuant to this Form S-8 constitute shares of The Talbots, Inc. (the "Company") Common Stock which may be issued to satisfy awards
  granted under the Plan. An amendment to the Plan increasing by 2,500,000 the number of shares authorized for issuance under the Plan was approved by the Board of Directors of the Company on March 2, 2007 and by the shareholders of the Company on May
  24, 2007.
  The following documents filed by the Registrant with the Commission are incorporated by reference in this Registration Statement:
  1.
  The Registrant's Annual Report on Form 10-K for the year ended February 3, 2007, filed on April 10, 2007.
  2.
  The Registrant's Proxy Statement in connection with its 2007 Annual Meeting of Shareholders, filed on April 23, 2007.
  3.
  The Registrant's Quarterly Report on Form 10-Q for the quarter ended May 5, 2007, filed on June 14, 2007.
  4.
  All other reports filed by the Registrant pursuant to Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the Registrant's latest annual report.
  5.
  The description of the Registrant's Common Stock, $0.01 par value, contained in the Registrant's Registration Statement on Form S-1 (No. 33-69082), which Registration Statement became effective November 18,
  1993.
  All documents (other than information "furnished" with a Current Report on Form 8 K which is not incorporated herein
  by reference) filed by the Registrant after the date of this Registration Statement pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), prior to the filing of a
  post-effective amendment which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, hereby are incorporated herein by reference and shall be deemed a part hereof from the date of filing of
  such documents.  Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained
  herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.  Any such statement so modified or superseded shall not be deemed, except as so modified or
  superseded, to constitute a part of this Registration Statement.
  ITEM 8.
  Exhibits
  .
  5
  Opinion of Legal Counsel.
  23.1
  Consent of Deloitte & Touche LLP.
  23.2
  Consent of Legal Counsel (included in Exhibit 5 hereto).
  24
  Power of Attorney (set forth on signature page of the Registration
  		Statement).
  2
  SIGNATURES
  Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all the requirements for filing on Form S-8 and had
  duly caused this Registration Statement to be signed on its behalf by the undersigned, thereto duly authorized, in the Town of Hingham, Commonwealth of Massachusetts, on this 6
  th
  day of August, 2007.
  THE TALBOTS, INC.
  By
  :
  s/ Edward L. Larsen
  Edward L. Larsen
  Senior Vice President, Finance,
  Chief Financial Officer and Treasurer
  (Principal Financial and Accounting Officer)
  POWER OF ATTORNEY
  Each person whose signature to the Registration Statement appears below hereby appoints Edward L. Larsen and Richard T. O'Connell, and each individually, as his or her attorney-in-fact to
  sign on his or her behalf individually and in the capacity stated below and to file all subsequent amendments to the Registration Statement, which amendments may make such changes and additions to this Registration Statement as such attorney-in-fact
  may deem necessary or appropriate.
  3
  Pursuant to the requirements of the Securities Act, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.
  Signature
  Title
  Date
  Chairman of the Board,
  /s/ Arnold B. Zetcher
  President and Chief Executive Officer
  August 6, 2007
  Arnold B. Zetcher
  (Principal Executive Officer)
  /s/ Edward L. Larsen
  Senior Vice President, Finance,
  August 6, 2007
  Edward L. Larsen
  Chief Financial Officer and Treasurer
  (Principal Financial and Accounting Officer)
  /s/ John W. Gleeson
  Director
  August 6, 2007
  John W. Gleeson
  /s/ Tsutomu Kajita
  Director
  August 6, 2007
  Tsutomu Kajita
  Director
  August __, 2007
  Motoya Okada
  /s/ Gary M. Pfeiffer
  Director
  August 6, 2007
  Gary M. Pfeiffer
  Director
  August __, 2007
  Yoshihiro Sano
  /s/ Susan M. Swain
  Director
  August 6, 2007
  Susan M. Swain
  /s/ Isao Tsuruta
  Director
  August 6, 2007
  Isao Tsuruta
  4
  INDEX TO EXHIBITS
  Exhibit No.
  Description
  5
  Opinion of Legal Counsel.
  23.1
  Consent of Deloitte & Touche LLP.
  23.2
  Consent of Legal Counsel (included in Exhibit 5
  		hereto).
  24
  Power of Attorney (set forth on signature page of the
  		Registration Statement).
  5