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  <p align="center"><font size="2" face="Times New Roman, Times, serif"> </font>
    <FONT size=2 face="Times New Roman, Times, serif">As filed with the Securities
    and Exchange Commission on December 13, 2002</FONT></p>
  <P align="right"><FONT size=2 face="Times New Roman, Times, serif">Registration
    No. 333-_______</FONT></P>
  <hr size="5" noshade>
  <hr size="2" noshade>
  <P align="center">&nbsp;</P>
  <P align="center"><font size="2" face="Times New Roman, Times, serif"><B><font size="4">SECURITIES
    AND EXCHANGE COMMISSION</font></B> </font><br>
    <font size="3" face="Times New Roman, Times, serif"><B>WASHINGTON, DC 20549</B>
  <BR>
    _______________________</font></P>
  
  <P align="center"><B><font size="2" face="Times New Roman, Times, serif"><font size="4">FORM
    S-8<br>
    REGISTRATION STATEMENT<br>
    UNDER</font></font></B><font size="4" face="Times New Roman, Times, serif"><br>
    <B>THE SECURITIES ACT OF 1933<BR>
    </B></font><font size="3" face="Times New Roman, Times, serif">_______________________</font></P>
  <P align="center"> <font size="5" face="Times New Roman, Times, serif"><B>VERILINK
    CORPORATION</B></font><br>
    <FONT size=2 face="Times New Roman, Times, serif">(Exact Name of Registrant
    as Specified in Its Charter)</FONT></P>
  
  <p align="center"><font size="3" face="Times New Roman, Times, serif">_______________________</font></P>
  <TABLE width="100%" border=0 cellspacing=0 cellpadding=0>
    <TR align="center">
      <TD width="50%"><font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;<B>DELAWARE</B></font></TD>
      <TD width=50%><font size="2" face="Times New Roman, Times, serif"><B>94-2857548</B></font></TD>
    </TR>
    <TR align="center">
      <TD width="50%"><FONT size=2 face="Times New Roman, Times, serif">(State or
        Other Jurisdiction of Incorporation or Organization)</FONT></TD>
      <TD width=50%><FONT size=2 face="Times New Roman, Times, serif">(I.R.S. Employer
        Identification Number)</FONT></TD>
    </TR>
  </TABLE>
  <P align="center"> <font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>127
    JETPLEX CIRCLE<br>
    MADISON, ALABAMA 35758<br>
    </B></font><FONT size=2 face="Times New Roman, Times, serif">(Address of Principal
    Executive Offices) (Zip Code)<BR>
    </font><font size="3" face="Times New Roman, Times, serif">_______________________</font></P>
  <P align="center"> <font size="2" face="Times New Roman, Times, serif"><B>2002
    STOCK INCENTIVE PLAN<br>
    </B></font><FONT size=2 face="Times New Roman, Times, serif">(Full Title of
    the Plans)</FONT> </P>
  <P align="center"> <font size="2" face="Times New Roman, Times, serif"><B>LEIGH
    S. BELDEN<br>
    </B></font><font size="2" face="Times New Roman, Times, serif"><B>PRESIDENT
    AND CHIEF EXECUTIVE OFFICER<br>
    </B></font><font size="2" face="Times New Roman, Times, serif"><B>127 JETPLEX
    CIRCLE<br>
    MADISON, ALABAMA 35758<br>
    (256) 327-2001<br>
    </B></font><FONT size=2 face="Times New Roman, Times, serif">(Name, address,
    including zip code, and telephone number, including area code, of agent for
    service)</FONT> </P>
  <P align="center"> <font size="2" face="Times New Roman, Times, serif"><B>Copies
    of Communications to:</B> </font></P>
  <P align="center"> <font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Eliot
    W. Robinson, Esq.<br>
    Powell, Goldstein, Frazer &amp; Murphy LLP<br>
    </B></font><font size="2" face="Times New Roman, Times, serif"><B>Sixteenth
    Floor<br>
    191 Peachtree Street, N.E.<br>
    </B></font><font size="2" face="Times New Roman, Times, serif"><B>Atlanta, Georgia
    30303<br>
    (404) 572-6600<BR>
    </B></font><font size="3" face="Times New Roman, Times, serif">_______________________</font></P>
  <P align="center"> <font size="2" face="Times New Roman, Times, serif"><B>CALCULATION
    OF REGISTRATION FEE</B></font></P>
  <TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
    <TR>
      <TD colspan="9"><HR noshade size=2></TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD width="100%"><strong><font size="1" face="Times New Roman, Times, serif">Title
        of Securities<br>
        To Be Registered</font></strong></TD>
      <TD nowrap><strong><FONT size=1 face="Times New Roman, Times, serif">Amount
        To Be<br>
        Registered</FONT></strong></TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap><strong><FONT size=1 face="Times New Roman, Times, serif">Proposed
        Maximum<br>
        Offering Price<br>
        Per Share<SUP>(1)</SUP></FONT></strong></TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap><strong><FONT size=1 face="Times New Roman, Times, serif">Proposed
        Maximum<br>
        Aggregate Offering<br>
        Price<SUP>(2)</SUP></FONT></strong></TD>
      <TD nowrap>&nbsp;</TD>
      <TD colspan=2 nowrap><strong><FONT size=1 face="Times New Roman, Times, serif">Amount
        of<br>
        Registration Fee</FONT></strong></TD>
    </TR>
    <TR>
      <TD colspan="9"><HR noshade size=1></TD>
    </TR>
    <TR bgcolor="#00FFFF">
      <TD width="100%"><font size="2" face="Times New Roman, Times, serif">Common
        Stock, par value $.01 per share</font></TD>
      <TD align="center"><FONT size=2 face="Times New Roman, Times, serif">2,500,000</FONT></TD>
      <TD align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD align="center"><FONT size=2 face="Times New Roman, Times, serif">$1.22</FONT></TD>
      <TD align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD align="center"><FONT size=2 face="Times New Roman, Times, serif">$3,050,000</FONT></TD>
      <TD align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD align="center"><FONT size=2 face="Times New Roman, Times, serif">$281</FONT></TD>
      <TD>&nbsp;</TD>
    </TR>
    <TR>
      <TD colspan="9"><HR noshade size=2></TD>
    </TR>
  </TABLE>
  <table width="100%" border="0" cellspacing="0" cellpadding="0">
    <tr>
      <td width="5%">&nbsp;</td>
      <td>&nbsp;</td>
    </tr>
    <tr>
      <td width="5%" valign="top"><FONT size=2 face="Times New Roman, Times, serif">(1)</FONT></td>
      <td valign="top"><FONT size=2 face="Times New Roman, Times, serif">The average
        of the high and low prices of the Registrant&#146;s Common Stock as reported
        by the Nasdaq SmallCap Market for December 11, 2002.</FONT> </td>
    </tr>
    <tr>
      <td width="5%" valign="top">&nbsp;</td>
      <td valign="top">&nbsp;</td>
    </tr>
    <tr>
      <td width="5%" valign="top"><FONT size=2 face="Times New Roman, Times, serif">(2)</FONT></td>
      <td valign="top"><FONT size=2 face="Times New Roman, Times, serif">The aggregate
        offering price is calculated solely for the purpose of determining the registration
        fee pursuant to Rule 457(h)(1) under the Securities Act of 1933, as amended.
        </FONT></td>
    </tr>
  </table>
  <p><FONT size=2 face="Times New Roman, Times, serif"> </FONT></p>
  <HR noshade align="center" width="100%" size=5>
  <PAGE>
   <p>&nbsp;</p>
  <TABLE border="0" cellpadding="0" cellspacing="0">
    <tr align="center">
      <td colspan="3" valign="top"><font size="2" face="Times New Roman, Times, serif"><B>PART
        I</B></font></td>
    </tr>
    <tr align="center">
      <td colspan="3" valign="top">&nbsp;</td>
    </tr>
    <tr align="center">
      <td colspan="3" valign="top"><font size="2" face="Times New Roman, Times, serif"><B>INFORMATION
        REQUIRED IN THE</B><BR>
        <B>SECTION 10(a) PROSPECTUS</B></font></td>
    </tr>
    <tr>
      <td valign="top" colspan="3">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" colspan="3"><font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
        document(s) containing information specified by Part I of this Form S-8
        Registration Statement (the &#147;Registration Statement&#148;) have been
        or will be sent or given to participants in the plans listed on the cover
        of the Registration Statement (the &#147;Plans&#148;) as specified in Rule
        428(b)(1) promulgated by the Securities and Exchange Commission (the &#147;Commission&#148;)
        under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;).</font></td>
    </tr>
    <tr align="center">
      <td colspan="3" valign="top">&nbsp;</td>
    </tr>
    <tr align="center">
      <td colspan="3" valign="top"><font size="2" face="Times New Roman, Times, serif"><B>PART
        II</B></font></td>
    </tr>
    <tr align="center">
      <td colspan="3" valign="top">&nbsp;</td>
    </tr>
    <tr align="center">
      <td colspan="3" valign="top"><font size="2" face="Times New Roman, Times, serif"><B>INFORMATION
        REQUIRED IN THE REGISTRATION STATEMENT</B></font></td>
    </tr>
    <tr>
      <td valign="top" colspan="3">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" colspan="3"><font size="2" face="Times New Roman, Times, serif"><B>Item
        3. Incorporation of Certain Documents by Reference.</B></font></td>
    </tr>
    <tr>
      <td valign="top" colspan="3">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" colspan="3"><font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
        following documents previously filed by the Registrant with the Securities
        and Exchange Commission (the &#147;Commission&#148;) pursuant to the Securities
        Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), are incorporated
        herein by reference:</font></td>
    </tr>
    <tr>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top">&nbsp;</td>
      <td valign="top">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" width="5%">&nbsp;</td>
      <td valign="top" width="5%"><FONT size=2 face="Times New Roman, Times, serif">(1)</FONT></td>
      <td valign="top"><FONT size=2 face="Times New Roman, Times, serif">Annual
        Report on Form 10-K for the year ended June 28, 2002 (Commission File No.
        000-28562).</font></td>
    </tr>
    <tr>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top">&nbsp;</td>
      <td valign="top">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" width="5%">&nbsp;</td>
      <td valign="top" width="5%"><FONT size=2 face="Times New Roman, Times, serif">(2)</FONT></td>
      <td valign="top"><FONT size=2 face="Times New Roman, Times, serif">All other
        reports filed by the Registrant pursuant to Sections 13(a) or 15(d) of the
        Exchange Act since the end of such fiscal year.</font></td>
    </tr>
    <tr>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top">&nbsp;</td>
      <td valign="top">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" width="5%">&nbsp;</td>
      <td valign="top" width="5%"><FONT size=2 face="Times New Roman, Times, serif">(3)</FONT></td>
      <td valign="top"><FONT size=2 face="Times New Roman, Times, serif">The description
        of the Registrant&#146;s Common Stock which is contained in its Registration
        Statement on Form 8-A dated June 7, 1996, filed under the Exchange Act,
        including any amendment or report filed for the purpose of updating such
        description; and</font></td>
    </tr>
    <tr>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top">&nbsp;</td>
      <td valign="top">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" width="5%">&nbsp;</td>
      <td valign="top" width="5%"><FONT size=2 face="Times New Roman, Times, serif">(4)</FONT></td>
      <td valign="top"><FONT size=2 face="Times New Roman, Times, serif">The description
        of the Registrant&#146;s Preferred Share Purchase Rights which is contained
        in its Registration Statement on Form 8-A dated December 6, 2001, filed
        under the Exchange Act, including any amendment or report filed for the
        purpose of updating such description</font></td>
    </tr>
    <tr>
      <td valign="top" colspan="3">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" colspan="3"><font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
        documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14
        or 15(d) of the Exchange Act subsequent to the date hereof and prior to
        the date upon which this offering is terminated shall be deemed to be incorporated
        by reference herein and to be part hereof from the date any such document
        is filed.</font></td>
    </tr>
    <tr>
      <td valign="top" colspan="3">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" colspan="3"><font size="2" face="Times New Roman, Times, serif"><B>Item
        4. Description of Securities</B>.</font></td>
    </tr>
    <tr>
      <td valign="top" colspan="3">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" colspan="3"><font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
        applicable.</font></td>
    </tr>
    <tr>
      <td valign="top" colspan="3">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" colspan="3"><font size="2" face="Times New Roman, Times, serif"><B>Item
        5. Interests of Named Experts and Counsel</B>.</font></td>
    </tr>
    <tr>
      <td valign="top" colspan="3">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" colspan="3"><FONT size=2 face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
        applicable.</font></td>
    </tr>
  </TABLE>
  <HR noshade align="center" width="100%" size=5>
  <PAGE>
   <p>&nbsp;</p>
  <TABLE border="0" cellpadding="0" cellspacing="0">
    <tr>
      <td valign="top" colspan="5"><font size="2" face="Times New Roman, Times, serif"><B>Item
        6. Indemnification of Officers and Directors</B>.</font></td>
    </tr>
    <tr>
      <td valign="top" colspan="5">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" colspan="5"><font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
        Company&#146;s Certificate of Incorporation eliminates to the fullest extent
        permissible under the General Corporation Law of the State of Delaware the
        liability of directors to the Company and its stockholders for monetary
        damages for breach of fiduciary duty as a director. This provision does
        not eliminate liability: (a) for any breach of a director&#146;s duty of
        loyalty to the Company or its stockholders; (b) for acts or omissions not
        in good faith or which involve intentional misconduct or a knowing violation
        of the law; (c) in connection with payment of any illegal dividend or illegal
        stock repurchase; or (d) for any transaction from which the director derives
        an improper personal benefit. In addition, these provisions do not apply
        to equitable remedies such as injunctive relief.</font></td>
    </tr>
    <tr>
      <td valign="top" colspan="5">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" colspan="5"><font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
        Bylaws of the Company provide that indemnification of directors and officers
        must be provided to the fullest extent permitted under Delaware law and
        the Company&#146;s Certificate of Incorporation.</font></td>
    </tr>
    <tr>
      <td valign="top" colspan="5">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" colspan="5"><font size="2" face="Times New Roman, Times, serif"><B>Item
        7. Exemption from Registration</B>.</font></td>
    </tr>
    <tr>
      <td valign="top" colspan="5">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" colspan="5"><font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
        applicable.</font></td>
    </tr>
    <tr>
      <td valign="top" colspan="5">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" colspan="5"><font size="2" face="Times New Roman, Times, serif"><B>Item
        8. Exhibits</B>.</font></td>
    </tr>
    </table>
  
  <table width="100%" cellpadding="0" cellspacing="0" border="0">
    <tr>
      <td valign="top" colspan="5">&nbsp;</td>
    </tr>
    <tr>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top"><FONT size=2 face="Times New Roman, Times, serif">5</font></td>
      <td width="94%" colspan="3" valign="top"><FONT size=2 face="Times New Roman, Times, serif">Opinion
        of Powell, Goldstein, Frazer &amp; Murphy LLP.</font></td>
    </tr>
    <tr>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top">&nbsp;</td>
      <td valign="top" colspan="3">&nbsp;</td>
    </tr>
    <tr>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top"><FONT size=2 face="Times New Roman, Times, serif">23.1</font></td>
      <td valign="top" colspan="3"><FONT size=2 face="Times New Roman, Times, serif">Consent
        of Powell, Goldstein, Frazer &amp; Murphy LLP (contained in Exhibit 5).</font></td>
    </tr>
    <tr>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top">&nbsp;</td>
      <td valign="top" colspan="3">&nbsp;</td>
    </tr>
    <tr>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top"><FONT size=2 face="Times New Roman, Times, serif">23.2
        </font></td>
      <td valign="top" colspan="3"><FONT size=2 face="Times New Roman, Times, serif">Consent
        of PricewaterhouseCoopers LLP.</font></td>
    </tr>
    <tr>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top">&nbsp;</td>
      <td valign="top" colspan="3">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" width="5%">&nbsp;</td>
      <td valign="top" width="5%"><FONT size=2 face="Times New Roman, Times, serif">24</FONT></td>
      <td valign="top" colspan="3"><FONT size=2 face="Times New Roman, Times, serif">Power
        of Attorney (See signature page).</font></td>
    </tr>
    <tr>
      <td valign="top" colspan="5">&nbsp;</td>
    </tr>
  </table>
  
  <table width="100%" cellpadding="0" cellspacing="0" border="0">
    <tr>
      <td valign="top" colspan="5"><font size="2" face="Times New Roman, Times, serif"><B>Item
        9. Undertakings</B>.</font></td>
    </tr>
    <tr>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top">&nbsp;</td>
      <td valign="top" colspan="3">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" width="5%">&nbsp;</td>
      <td valign="top" width="5%"><FONT size=2 face="Times New Roman, Times, serif">(a)</FONT></td>
      <td valign="top" colspan="3"><FONT size=2 face="Times New Roman, Times, serif">The
        undersigned Registrant hereby undertakes:</font></td>
    </tr>
    <tr>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top">&nbsp;</td>
      <td valign="top">&nbsp;</td>
      <td valign="top" colspan="2">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" width="5%">&nbsp;</td>
      <td valign="top" width="5%">&nbsp;</td>
      <td valign="top" width="3%"><FONT size=2 face="Times New Roman, Times, serif">(1)</FONT></td>
      <td valign="top" colspan="2"><FONT size=2 face="Times New Roman, Times, serif">To
        file, during any period in which offers or sales are being made, a post-effective
        amendment to this Registration Statement:</font></td>
    </tr>
    <tr>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top">&nbsp;</td>
      <td valign="top">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" width="5%">&nbsp;</td>
      <td valign="top" width="5%">&nbsp;</td>
      <td valign="top" width="5%">&nbsp;</td>
      <td valign="top" width="5%"><FONT size=2 face="Times New Roman, Times, serif">(i)</FONT></td>
      <td valign="top"><FONT size=2 face="Times New Roman, Times, serif">To include
        any prospectus required by Section 10(a)(3) of the Securities Act;</font></td>
    </tr>
    <tr>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top">&nbsp;</td>
      <td valign="top">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" width="5%">&nbsp;</td>
      <td valign="top" width="5%">&nbsp;</td>
      <td valign="top" width="5%">&nbsp;</td>
      <td valign="top" width="5%"><FONT size=2 face="Times New Roman, Times, serif">(ii)</FONT></td>
      <td valign="top"><FONT size=2 face="Times New Roman, Times, serif">To reflect
        in the prospectus any facts or events arising after the effective date of
        the Registration Statement (or the most recent post-effective amendment
        thereof) which, individually or in the aggregate, represent a fundamental
        change in the information set forth in the Registration Statement;</font></td>
    </tr>
    <tr>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top">&nbsp;</td>
      <td valign="top">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" width="5%">&nbsp;</td>
      <td valign="top" width="5%">&nbsp;</td>
      <td valign="top" width="5%">&nbsp;</td>
      <td valign="top" width="5%"><FONT size=2 face="Times New Roman, Times, serif">(iii)</FONT></td>
      <td valign="top"><FONT size=2 face="Times New Roman, Times, serif">To include
        any material information with respect to the plan of distribution not previously
        disclosed in this Registration Statement or any material change to such
        information in the Registration Statement.</font></td>
    </tr>
    <tr>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top">&nbsp;</td>
      <td valign="top">&nbsp;</td>
      <td valign="top">&nbsp;</td>
      <td valign="top">&nbsp;</td>
    </tr>
    <tr>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top">&nbsp;</td>
      <td colspan="3" valign="top"><FONT size=2 face="Times New Roman, Times, serif">Provided,
        however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if this Registration
        Statement is on Form S-3 or Form S-8 and the information required to be
        included in a post-effective amendment by those paragraphs is contained
        in periodic reports filed by the</font></td>
    </tr>
  </TABLE>
  <HR noshade align="center" width="100%" size=5>
  <PAGE>
   <p>&nbsp;</p>
  <TABLE border="0" cellpadding="0" cellspacing="0">
    <tr>
      <td valign="top">&nbsp;</td>
      <td valign="top">&nbsp;</td>
      <td colspan="2" valign="top"><FONT size=2 face="Times New Roman, Times, serif">Registrant
        pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated
        by reference in this Registration Statement.</font></td>
    </tr>
    <tr>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top">&nbsp;</td>
      <td valign="top">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" width="5%">&nbsp;</td>
      <td valign="top" width="5%">&nbsp;</td>
      <td valign="top" width="5%"><FONT size=2 face="Times New Roman, Times, serif">(2)</FONT></td>
      <td valign="top"><FONT size=2 face="Times New Roman, Times, serif">That, for
        the purpose of determining any liability under the Securities Act, each
        such post-effective amendment shall be deemed to be a new registration statement
        relating to the securities offered herein, and the offering of such securities
        at that time shall be deemed to be the initial bona fide offering thereof.</font></td>
    </tr>
    <tr>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top">&nbsp;</td>
      <td width="5%" valign="top">&nbsp;</td>
      <td valign="top">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" width="5%">&nbsp;</td>
      <td valign="top" width="5%">&nbsp;</td>
      <td valign="top" width="5%"><FONT size=2 face="Times New Roman, Times, serif">(3)</FONT></td>
      <td valign="top"><FONT size=2 face="Times New Roman, Times, serif">To remove
        from registration by means of a post-effective amendment any of the securities
        being registered which remain unsold at the termination of the offering.</font></td>
    </tr>
    <tr>
      <td valign="top">&nbsp;</td>
      <td valign="top">&nbsp;</td>
      <td valign="top" colspan="2">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" width="3%">&nbsp;</td>
      <td valign="top" width="3%"><FONT size=2 face="Times New Roman, Times, serif">(b)</FONT></td>
      <td valign="top" colspan="2"><FONT size=2 face="Times New Roman, Times, serif">The
        undersigned Registrant hereby undertakes that, for purposes of determining
        any liability under the Securities Act, each filing of the Registrant&#146;s
        annual report pursuant to Section 13(a) or Section 15(d) of the Exchange
        Act (and, where applicable, each filing of an employee benefit plan&#146;s
        annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated
        by reference in the Registration Statement shall be deemed to be a new registration
        statement relating to the securities offered therein, and the offering of
        such securities at that time shall be deemed to be the initial bona fide
        offering thereof.</font></td>
    </tr>
    <tr>
      <td valign="top">&nbsp;</td>
      <td valign="top">&nbsp;</td>
      <td valign="top" colspan="2">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" width="3%">&nbsp;</td>
      <td valign="top" width="3%"><FONT size=2 face="Times New Roman, Times, serif">(c)</FONT></td>
      <td valign="top" colspan="2"><FONT size=2 face="Times New Roman, Times, serif">Insofar
        as indemnification for liabilities arising under the Securities Act may
        be permitted to directors, officers and controlling persons of the Registrant
        pursuant to the foregoing provisions or otherwise, the Registrant has been
        advised that in the opinion of the Commission such indemnification is against
        public policy as expressed in the Securities Act, and is, therefore, unenforceable.
        In the event that a claim for indemnification against such liabilities (other
        than the payment by the Registrant of expenses incurred by a director, officer
        or controlling person of the Registrant in the successful defense or any
        action, suit or proceeding) is asserted by such director, officer or controlling
        person in connection with the securities being registered, the Registrant
        will, unless in the opinion of its counsel the matter has been settled by
        controlling precedent, submit to a court of appropriate jurisdiction the
        question whether such indemnification by it is against public policy as
        expressed in the Securities Act and will be governed by the final adjudication
        of such issue.</font></td>
    </tr>
    <tr>
      <td valign="top" colspan="4">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" colspan="4"><font size="2" face="Times New Roman, Times, serif"><B>SIGNATURES</B></font></td>
    </tr>
    <tr>
      <td valign="top" colspan="4">&nbsp;</td>
    </tr>
    <tr>
      <td valign="top" colspan="4"><font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 City of Madison, State of Alabama, on this the 13<SUP>th </SUP>day of
        December 2002.</font></td>
    </tr>
    <tr>
      <td valign="top" colspan="4"><FONT size=2 face="Times New Roman, Times, serif">&nbsp;
  
        </font></td>
    </tr>
  </TABLE>
  <table width="100%" border="0" cellspacing="0" cellpadding="0">
    <tr>
      <td width="50%">&nbsp;</td>
      <td width="0%">&nbsp;</td>
      <td width="50%"><font size="2" face="Times New Roman, Times, serif"><B>VERILINK
        CORPORATION</B></font></td>
    </tr>
    <tr>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
    </tr>
    <tr>
      <td width="50%">&nbsp;</td>
      <td width="0%">&nbsp;</td>
      <td width="50%">&nbsp;</td>
    </tr>
    <tr>
      <td width="50%">&nbsp;</td>
      <td width="0%"><FONT size=2 face="Times New Roman, Times, serif">By:</font></td>
      <td width="50%">&nbsp;<FONT size=2 face="Times New Roman, Times, serif">/s/
        Leigh S. Belden</font></td>
    </tr>
    <tr>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td><hr size="1" noshade></td>
    </tr>
    <tr>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td><FONT size=2 face="Times New Roman, Times, serif">Leigh S. Belden<BR>
        President, Chief Executive Officer and Director</font></td>
    </tr>
  </table>
  <HR noshade align="center" width="100%" size=5>
  <PAGE>
   <p>&nbsp;</p> <P align="center"> <font size="2" face="Times New Roman, Times, serif"><B>POWER
    OF ATTORNEY</B> </font></P>
  <P> <font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW
    ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes
    and appoints each of Leigh S. Belden and C. W. Smith, or either of them, as
    his true and lawful attorney-in-fact and agent, with full power of substitution
    and resubstitution, for him and in his name, place and stead, in any and all
    capacities, to sign any and all amendments (including post-effective amendments)
    to this Registration Statement, and to file the same, with all exhibits thereto
    and other documents in connection therewith, with the Securities and Exchange
    Commission, granting unto each of said attorneys-in-fact and agents, full power
    and authority to do and perform each and every act and thing required or necessary
    to be done in and about the premises, as fully to all intents and purposes as
    he might or could do in person, hereby ratifying and confirming all that each
    of said attorneys-in-fact and agents, or their substitutes, could lawfully do
    or cause to be done by virtue hereof.</font> </P>
  <P> <font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
    to the requirements of the Securities Act, this Registration Statement has been
    signed below on December 13, 2002 by the following persons in the capacities
    indicated.</font> </P>
  <TABLE width="100%" border=0 align="center" cellpadding=0 cellspacing=0>
    <TR>
      <TD><font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;/s/ Leigh
        S. Belden</font></TD>
      <TD>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD nowrap><FONT size=2 face="Times New Roman, Times, serif">President, Chief
        Executive Officer and Director</FONT></TD>
      <TD nowrap>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD nowrap><FONT size=2 face="Times New Roman, Times, serif">December 13,
        2002</FONT></TD>
    </TR>
    <TR>
      <TD>
        <HR noshade size=1></TD>
      <TD>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
    </TR>
    <TR>
      <TD><FONT size=2 face="Times New Roman, Times, serif">Leigh S. Belden</FONT></TD>
      <TD>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
    </TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
    </TR>
    <TR>
      <TD><font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;/s/
        C. W. Smith</font></TD>
      <TD>&nbsp;</TD>
      <TD nowrap><FONT size=2 face="Times New Roman, Times, serif">Vice President
        and Chief Financial Officer</FONT></TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap><FONT size=2 face="Times New Roman, Times, serif">December 13,
        2002</FONT></TD>
    </TR>
    <TR>
      <TD>
        <HR noshade size=1></TD>
      <TD>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
    </TR>
    <TR>
      <TD><FONT size=2 face="Times New Roman, Times, serif">C. W. Smith</FONT></TD>
      <TD>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
    </TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
    </TR>
    <TR>
      <TD><font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;/s/
        Howard Oringer</font></TD>
      <TD>&nbsp;</TD>
      <TD nowrap><FONT size=2 face="Times New Roman, Times, serif">Chairman of the
        Board</FONT></TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap><FONT size=2 face="Times New Roman, Times, serif">December 13,
        2002</FONT></TD>
    </TR>
    <TR>
      <TD>
        <HR noshade size=1></TD>
      <TD>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
    </TR>
    <TR>
      <TD><FONT size=2 face="Times New Roman, Times, serif">Howard Oringer</FONT></TD>
      <TD>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
    </TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
    </TR>
    <TR>
      <TD><font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;/s/
        Steven C. Taylor</font></TD>
      <TD>&nbsp;</TD>
      <TD nowrap><FONT size=2 face="Times New Roman, Times, serif">Director</FONT></TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap><FONT size=2 face="Times New Roman, Times, serif">December 13,
        2002</FONT></TD>
    </TR>
    <TR>
      <TD>
        <HR noshade size=1></TD>
      <TD>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
    </TR>
    <TR>
      <TD><FONT size=2 face="Times New Roman, Times, serif">Steven C. Taylor</FONT></TD>
      <TD>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
    </TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
    </TR>
    <TR>
      <TD><font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;/s/
        John E. Major</font></TD>
      <TD>&nbsp;</TD>
      <TD nowrap><FONT size=2 face="Times New Roman, Times, serif">Director</FONT></TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap><FONT size=2 face="Times New Roman, Times, serif">December 13,
        2002</FONT></TD>
    </TR>
    <TR>
      <TD>
        <HR noshade size=1></TD>
      <TD>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
    </TR>
    <TR>
      <TD><FONT size=2 face="Times New Roman, Times, serif">John E. Major</FONT></TD>
      <TD>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
    </TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
    </TR>
    <TR>
      <TD><font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;/s/
        John A. McGuire</font></TD>
      <TD>&nbsp;</TD>
      <TD nowrap><FONT size=2 face="Times New Roman, Times, serif">Director</FONT></TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap><FONT size=2 face="Times New Roman, Times, serif">December 13,
        2002</FONT></TD>
    </TR>
    <TR>
      <TD>
        <HR noshade size=1></TD>
      <TD>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
      <TD nowrap>&nbsp;</TD>
    </TR>
    <TR>
      <TD><FONT size=2 face="Times New Roman, Times, serif">John A. McGuire</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
    </TR>
  </TABLE>
  <HR noshade align="center" width="100%" size=5>
  <PAGE>
   <p>&nbsp;</p> <P align="center"> <font size="2" face="Times New Roman, Times, serif"><B>EXHIBIT
    INDEX</B> </font></P>
  <TABLE width="100%" border=0 cellspacing=0 cellpadding=0>
    <TR>
      <TD width=5% align="left"><font size="1" face="Times New Roman, Times, serif"><B>Exhibit<br>
        Number</B></font></TD>
      <TD width=5%><font size="1" face="Times New Roman, Times, serif">&nbsp;</font></TD>
      <TD width=450><font size="1" face="Times New Roman, Times, serif"><B>Description</B></font></TD>
    </TR>
    <TR>
      <TD width="5%"> <HR width="55" size=1 noshade></TD>
      <TD width="5%">&nbsp;</TD>
      <TD><hr align="left" width="55" size=1 noshade></TD>
    </TR>
    <TR bgcolor="#00FFFF">
      <TD width=5%><FONT size=2 face="Times New Roman, Times, serif">5</FONT></TD>
      <TD width=5%>&nbsp;</TD>
      <TD width=450><FONT size=2 face="Times New Roman, Times, serif">Opinion of
        Powell, Goldstein, Frazer &amp; Murphy LLP.*</FONT></TD>
    </TR>
    <TR bgcolor="#FFFFFF">
      <TD width="5%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD>&nbsp;</TD>
    </TR>
    <TR bgcolor="#00FFFF">
      <TD width=5%><FONT size=2 face="Times New Roman, Times, serif">23.1</FONT></TD>
      <TD width=5%>&nbsp;</TD>
      <TD width=450><FONT size=2 face="Times New Roman, Times, serif">Consent of
        Powell, Goldstein, Frazer &amp; Murphy LLP (included in Exhibit 5).*</FONT></TD>
    </TR>
    <TR>
      <TD width="5%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD>&nbsp;</TD>
    </TR>
    <TR bgcolor="#00FFFF">
      <TD width=5%><FONT size=2 face="Times New Roman, Times, serif">23.2</FONT></TD>
      <TD width=5%>&nbsp;</TD>
      <TD width=450><FONT size=2 face="Times New Roman, Times, serif">Consent of
        PricewaterhouseCoopers LLP.*</FONT></TD>
    </TR>
    <TR>
      <TD width="5%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD>&nbsp;</TD>
    </TR>
    <TR bgcolor="#00FFFF">
      <TD width=5%><FONT size=2 face="Times New Roman, Times, serif">24</FONT></TD>
      <TD width=5%>&nbsp;</TD>
      <TD width=450><FONT size=2 face="Times New Roman, Times, serif">Power of Attorney
        (see signature pages to this Registration Statement).*</FONT></TD>
    </TR>
    <TR bgcolor="#FFFFFF">
      <TD colspan="3"><hr align="left" width="100"></TD>
    </TR>
    <TR bgcolor="#FFFFFF">
      <TD colspan="3"><FONT size=2 face="Times New Roman, Times, serif">*&nbsp;Filed
        herewith.</FONT> </TD>
    </TR>
  </TABLE>
  <HR noshade align="center" width="100%" size=5>
  </BODY>
  
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "d11610.htm", "description": "FORM S-8", "secsgml_size_bytes": 37548}]
metadata_filer: {"company-data": {"conformed-name": "VERILINK CORP", "cik": "0000774937", "assigned-sic": "3661", "irs-number": "942857548", "state-of-incorporation": "DE", "fiscal-year-end": "0627"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-101837", "film-number": "02857219"}, "business-address": {"street1": "145 BAYTECH DR", "city": "SAN JOSE", "state": "CA", "zip": "95134", "phone": "4089451199"}, "mail-address": {"street1": "145 BAYTECH DR", "city": "SAN JOSE", "state": "CA", "zip": "95134"}}
text: d11610
  As filed with the Securities
    and Exchange Commission on December 13, 2002
  Registration
    No. 333-_______
  SECURITIES
    AND EXCHANGE COMMISSION
  WASHINGTON, DC 20549
  _______________________
  FORM
    S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  _______________________
  VERILINK
    CORPORATION
  (Exact Name of Registrant
    as Specified in Its Charter)
  _______________________
  DELAWARE
  94-2857548
  (State or
        Other Jurisdiction of Incorporation or Organization)
  (I.R.S. Employer
        Identification Number)
  127
    JETPLEX CIRCLE
  MADISON, ALABAMA 35758
  (Address of Principal
    Executive Offices) (Zip Code)
  _______________________
  2002
    STOCK INCENTIVE PLAN
  (Full Title of
    the Plans)
  LEIGH
    S. BELDEN
  PRESIDENT
    AND CHIEF EXECUTIVE OFFICER
  127 JETPLEX
    CIRCLE
  MADISON, ALABAMA 35758
  (256) 327-2001
  (Name, address,
    including zip code, and telephone number, including area code, of agent for
    service)
  Copies
    of Communications to:
  Eliot
    W. Robinson, Esq.
  Powell, Goldstein, Frazer & Murphy LLP
  Sixteenth
    Floor
  191 Peachtree Street, N.E.
  Atlanta, Georgia
    30303
  (404) 572-6600
  _______________________
  CALCULATION
    OF REGISTRATION FEE
  Title
        of Securities
  To Be Registered
  Amount
        To Be
  Registered
  Proposed
        Maximum
  Offering Price
  Per Share
  (1)
  Proposed
        Maximum
  Aggregate Offering
  Price
  (2)
  Amount
        of
  Registration Fee
  Common
        Stock, par value $.01 per share
  2,500,000
  $1.22
  $3,050,000
  $281
  (1)
  The average
        of the high and low prices of the Registrant's Common Stock as reported
        by the Nasdaq SmallCap Market for December 11, 2002.
  (2)
  The aggregate
        offering price is calculated solely for the purpose of determining the registration
        fee pursuant to Rule 457(h)(1) under the Securities Act of 1933, as amended.
  PART
        I
  INFORMATION
        REQUIRED IN THE
  SECTION 10(a) PROSPECTUS
  The
        document(s) containing information specified by Part I of this Form S-8
        Registration Statement (the "Registration Statement") have been
        or will be sent or given to participants in the plans listed on the cover
        of the Registration Statement (the "Plans") as specified in Rule
        428(b)(1) promulgated by the Securities and Exchange Commission (the "Commission")
        under the Securities Act of 1933, as amended (the "Securities Act").
  PART
        II
  INFORMATION
        REQUIRED IN THE REGISTRATION STATEMENT
  Item
        3. Incorporation of Certain Documents by Reference.
  The
        following documents previously filed by the Registrant with the Securities
        and Exchange Commission (the "Commission") pursuant to the Securities
        Exchange Act of 1934, as amended (the "Exchange Act"), are incorporated
        herein by reference:
  (1)
  Annual
        Report on Form 10-K for the year ended June 28, 2002 (Commission File No.
        000-28562).
  (2)
  All other
        reports filed by the Registrant pursuant to Sections 13(a) or 15(d) of the
        Exchange Act since the end of such fiscal year.
  (3)
  The description
        of the Registrant's Common Stock which is contained in its Registration
        Statement on Form 8-A dated June 7, 1996, filed under the Exchange Act,
        including any amendment or report filed for the purpose of updating such
        description; and
  (4)
  The description
        of the Registrant's Preferred Share Purchase Rights which is contained
        in its Registration Statement on Form 8-A dated December 6, 2001, filed
        under the Exchange Act, including any amendment or report filed for the
        purpose of updating such description
  All
        documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14
        or 15(d) of the Exchange Act subsequent to the date hereof and prior to
        the date upon which this offering is terminated shall be deemed to be incorporated
        by reference herein and to be part hereof from the date any such document
        is filed.
  Item
        4. Description of Securities
  .
  Not
        applicable.
  Item
        5. Interests of Named Experts and Counsel
  .
  Not
        applicable.
  Item
        6. Indemnification of Officers and Directors
  .
  The
        Company's Certificate of Incorporation eliminates to the fullest extent
        permissible under the General Corporation Law of the State of Delaware the
        liability of directors to the Company and its stockholders for monetary
        damages for breach of fiduciary duty as a director. This provision does
        not eliminate liability: (a) for any breach of a director's duty of
        loyalty to the Company or its stockholders; (b) for acts or omissions not
        in good faith or which involve intentional misconduct or a knowing violation
        of the law; (c) in connection with payment of any illegal dividend or illegal
        stock repurchase; or (d) for any transaction from which the director derives
        an improper personal benefit. In addition, these provisions do not apply
        to equitable remedies such as injunctive relief.
  The
        Bylaws of the Company provide that indemnification of directors and officers
        must be provided to the fullest extent permitted under Delaware law and
        the Company's Certificate of Incorporation.
  Item
        7. Exemption from Registration
  .
  Not
        applicable.
  Item
        8. Exhibits
  .
  5
  Opinion
        of Powell, Goldstein, Frazer & Murphy LLP.
  23.1
  Consent
        of Powell, Goldstein, Frazer & Murphy LLP (contained in Exhibit 5).
  23.2
  Consent
        of PricewaterhouseCoopers LLP.
  24
  Power
        of Attorney (See signature page).
  Item
        9. Undertakings
  .
  (a)
  The
        undersigned Registrant hereby undertakes:
  (1)
  To
        file, during any period in which offers or sales are being made, a post-effective
        amendment to this Registration Statement:
  (i)
  To include
        any prospectus required by Section 10(a)(3) of the Securities Act;
  (ii)
  To reflect
        in the prospectus any facts or events arising after the effective date of
        the Registration Statement (or the most recent post-effective amendment
        thereof) which, individually or in the aggregate, represent a fundamental
        change in the information set forth in the Registration Statement;
  (iii)
  To include
        any material information with respect to the plan of distribution not previously
        disclosed in this Registration Statement or any material change to such
        information in the Registration Statement.
  Provided,
        however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if this Registration
        Statement is on Form S-3 or Form S-8 and the information required to be
        included in a post-effective amendment by those paragraphs is contained
        in periodic reports filed by the
  Registrant
        pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated
        by reference in this Registration Statement.
  (2)
  That, for
        the purpose of determining any liability under the Securities Act, each
        such post-effective amendment shall be deemed to be a new registration statement
        relating to the securities offered herein, and the offering of such securities
        at that time shall be deemed to be the initial bona fide offering thereof.
  (3)
  To remove
        from registration by means of a post-effective amendment any of the securities
        being registered which remain unsold at the termination of the offering.
  (b)
  The
        undersigned Registrant hereby undertakes that, for purposes of determining
        any liability under the Securities Act, each filing of the Registrant's
        annual report pursuant to Section 13(a) or Section 15(d) of the Exchange
        Act (and, where applicable, each filing of an employee benefit plan's
        annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated
        by reference in the Registration Statement shall be deemed to be a new registration
        statement relating to the securities offered therein, and the offering of
        such securities at that time shall be deemed to be the initial bona fide
        offering thereof.
  (c)
  Insofar
        as indemnification for liabilities arising under the Securities Act may
        be permitted to directors, officers and controlling persons of the Registrant
        pursuant to the foregoing provisions or otherwise, the Registrant has been
        advised that in the opinion of the Commission such indemnification is against
        public policy as expressed in the Securities Act, and is, therefore, unenforceable.
        In the event that a claim for indemnification against such liabilities (other
        than the payment by the Registrant of expenses incurred by a director, officer
        or controlling person of the Registrant in the successful defense or any
        action, suit or proceeding) is asserted by such director, officer or controlling
        person in connection with the securities being registered, the Registrant
        will, unless in the opinion of its counsel the matter has been settled by
        controlling precedent, submit to a court of appropriate jurisdiction the
        question whether such indemnification by it is against public policy as
        expressed in the Securities Act and will be governed by the final adjudication
        of such issue.
  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 City of Madison, State of Alabama, on this the 13
  th
  day of
        December 2002.
  VERILINK
        CORPORATION
  By:
  /s/
        Leigh S. Belden
  Leigh S. Belden
  President, Chief Executive Officer and Director
  POWER
    OF ATTORNEY
  KNOW
    ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes
    and appoints each of Leigh S. Belden and C. W. Smith, or either of them, as
    his true and lawful attorney-in-fact and agent, with full power of substitution
    and resubstitution, for him and in his name, place and stead, in any and all
    capacities, to sign any and all amendments (including post-effective amendments)
    to this Registration Statement, and to file the same, with all exhibits thereto
    and other documents in connection therewith, with the Securities and Exchange
    Commission, granting unto each of said attorneys-in-fact and agents, full power
    and authority to do and perform each and every act and thing required or necessary
    to be done in and about the premises, as fully to all intents and purposes as
    he might or could do in person, hereby ratifying and confirming all that each
    of said attorneys-in-fact and agents, or their substitutes, could lawfully do
    or cause to be done by virtue hereof.
  Pursuant
    to the requirements of the Securities Act, this Registration Statement has been
    signed below on December 13, 2002 by the following persons in the capacities
    indicated.
  /s/ Leigh
        S. Belden
  President, Chief
        Executive Officer and Director
  December 13,
        2002
  Leigh S. Belden
  /s/
        C. W. Smith
  Vice President
        and Chief Financial Officer
  December 13,
        2002
  C. W. Smith
  /s/
        Howard Oringer
  Chairman of the
        Board
  December 13,
        2002
  Howard Oringer
  /s/
        Steven C. Taylor
  Director
  December 13,
        2002
  Steven C. Taylor
  /s/
        John E. Major
  Director
  December 13,
        2002
  John E. Major
  /s/
        John A. McGuire
  Director
  December 13,
        2002
  John A. McGuire
  EXHIBIT
    INDEX
  Exhibit
  Number
  Description
  5
  Opinion of
        Powell, Goldstein, Frazer & Murphy LLP.*
  23.1
  Consent of
        Powell, Goldstein, Frazer & Murphy LLP (included in Exhibit 5).*
  23.2
  Consent of
        PricewaterhouseCoopers LLP.*
  24
  Power of Attorney
        (see signature pages to this Registration Statement).*
  * Filed
        herewith.