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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">As
filed with the Securities and Exchange Commission on November&nbsp;27, 2007
</DIV>


<DIV align="right" style="font-size: 10pt; margin-top: 0pt">Registration No.&nbsp;333-
</DIV>


<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>




<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></B>
</DIV>

<DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM S-8</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>REGISTRATION STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></B>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>ASHWORTH, INC.</B>
</DIV>

<DIV align="center" style="font-size: 10pt">(Exact Name of Registrant as Specified in Its Charter)</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="31%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
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    <TD width="3%">&nbsp;</TD>
    <TD width="31%">&nbsp;</TD>
</TR>
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<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>2765 Loker Avenue West</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><B>Delaware</B><BR>
(State or Other Jurisdiction of <BR>
Incorporation or Organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>Carlsbad, California 92010</B><BR>
(Address of Principal Executive Offices<BR>
Including Zip Code)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>84-1052000</B><BR>
(I.R.S. Employer Identification No.)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>ASHWORTH, INC.<BR>
2007 NONSTATUTORY STOCK OPTION PLAN</B><BR>
(Full Title of the Plan)<BR>
<DIV align="center"><DIV style="font-size: 3pt; margin-top: 12pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 6pt"><B>Halina Balys, Secretary</B></DIV>


<DIV align="center" style="font-size: 10pt"><B>Ashworth, Inc.</B></DIV>


<DIV align="center" style="font-size: 10pt"><B>2765 Loker Avenue West</B></DIV>


<DIV align="center" style="font-size: 10pt"><B>Carlsbad, California 92010</B></DIV>


<DIV align="center" style="font-size: 10pt">(Name and Address of Agent For Service)</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>(760)&nbsp;438-6610</B><BR>
(Telephone Number, Including Area Code, of Agent For Service)</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>CALCULATION OF REGISTRATION FEE</B></DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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    <TD width="54%">&nbsp;</TD>
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    <TD width="2%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
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    <TD width="3%">&nbsp;</TD>
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    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
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    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD><!-- VRule -->
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>

    <TD width="1%">&nbsp;</TD>
</TR><TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="20" style="border-bottom: 3px double #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Proposed</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Proposed Maximum</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD nowrap align="center" colspan="4" style="border-bottom: 0px solid #000000"><B>Amount of</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="center"><B>Title of Each Class of Securities to</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Amount to be</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Maximum Offering</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Aggregate</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Registration</B></TD>
    <TD style="border-right: 0px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="center"><B>be Registered</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Registered</B><SUP style="font-size: 85%; vertical-align: text-top"><B>(1)</B></SUP></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Price Per Share</B><SUP style="font-size: 85%; vertical-align: text-top"><B>(2)</B></SUP></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Offering Price</B><SUP style="font-size: 85%; vertical-align: text-top"><B>(2)</B></SUP></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Fee</B><SUP style="font-size: 85%; vertical-align: text-top"><B>(2)</B></SUP></TD>
    <TD style="border-right: 0px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>

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    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
                      <TD style="border-top: 2px solid #000000"><DIV style="margin-left:30px; text-indent:-15px">Common Stock,
par value $0.001 per share</DIV></TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="center" valign="bottom" style="border-top: 2px solid #000000">200,000</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>

<TD align="center" valign="bottom" style="border-top: 2px solid #000000">$4.83</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>

<TD align="center" valign="bottom" style="border-top: 2px solid #000000">$966,000</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>

<TD align="center" valign="bottom" style="border-top: 2px solid #000000">$29.66</TD>
    <TD style="border-right: 0px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="20" style="border-top: 3px double #000000">&nbsp;</TD>
</TR>

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</TABLE>
</DIV>



<DIV style="margin-top: 3pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96"></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">(1)</TD>
    <TD>&nbsp;</TD>
    <TD>Pursuant to Rule 416(a) under the Securities Act of 1933 (the &#147;Securities Act&#148;), this
registration statement (the &#147;Registration Statement&#148;) covers any additional shares of the
Company&#146;s common stock that become issuable under the 2007 Nonstatutory Stock Option Plan as a
result of any stock dividend, stock split or other similar transaction. The Registration
Statement also includes associated stock purchase rights under the Rights Agreement dated as
of October&nbsp;6, 1998, as amended, between the Company and Computershare Trust Company, N.A., as
successor Rights Agent.</TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(2)</TD>
    <TD>&nbsp;</TD>
    <TD>Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c)
and 457(h) under the Securities Act, and based on an
Exercise Price of $5.48 for 100,000 shares of common stock to be
registered and the average of the high and low price of our
common stock on November 26, 2007 on the Nasdaq Global Market for
the remaining 100,000 shares of common stock to be registered.</TD>
</TR>

</TABLE>

</DIV>



<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>





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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">








<!-- TOC -->
<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

<P><CENTER>
<TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
<TR>
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	<TD width="3%"></TD>
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</TR>
<TR><TD colspan="9"><A HREF="#000">PART I INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#001">Item&nbsp;1. Plan Information*</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;2. Registrant Information and Employee Plan Annual Information*</A></TD></TR>
<TR><TD colspan="9"><A HREF="#003">PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;3. Incorporation of Documents by Reference</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;4. Description of Securities</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;5. Interests of Named Experts and Counsel</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#007">Item&nbsp;6. Indemnification of Directors and Officers</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#008">Item&nbsp;7. Exemption from Registration Claimed</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#009">Item&nbsp;8. Exhibits</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#010">Item&nbsp;9. Undertakings</A></TD></TR>
<TR><TD colspan="9"><A HREF="#011">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="#012">EXHIBIT INDEX</A></TD></TR>
<TR><TD colspan="9"><A HREF="a35953exv5w1.htm">EXHIBIT 5.1</A></TD></TR>
<TR><TD colspan="9"><A HREF="a35953exv23w1.htm">EXHIBIT 23.1</A></TD></TR>
</TABLE>
</CENTER>
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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>





<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>INTRODUCTION</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Registration Statement on Form S-8 is filed by Ashworth, Inc., a Delaware corporation
(the &#147;Company&#148; or &#147;we&#148;), to register 200,000 shares of the Company&#146;s common stock underlying
options to be issued under the 2007 Nonstatutory Stock Option Plan.
</DIV>
<!-- link1 "PART I INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS" -->
<DIV align="left"><A NAME="000"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART I<BR>
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B>
</DIV>

<!-- link2 "Item&nbsp;1. Plan Information*" -->
<DIV align="left"><A NAME="001"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;1. Plan Information.*</B>
</DIV>

<!-- link2 "Item&nbsp;2. Registrant Information and Employee Plan Annual Information*" -->
<DIV align="left"><A NAME="002"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Item&nbsp;2. Registrant Information and Employee Plan Annual Information.*</B>

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">*</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Information required by Part&nbsp;I of Form S-8 to be contained in the Section 10(a)
prospectus is omitted from this Registration Statement in accordance with Rule&nbsp;428 under
the Securities Act and the Note to Part&nbsp;I of Form S-8.</TD>
</TR>

</TABLE>
</DIV>
<!-- link1 "PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT" -->
<DIV align="left"><A NAME="003"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART II<BR>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
</DIV>

<!-- link2 "Item&nbsp;3. Incorporation of Documents by Reference" -->
<DIV align="left"><A NAME="004"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;3. Incorporation of Documents by Reference.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents, which we have previously filed with the Securities and Exchange
Commission (the &#147;Commission&#148;), are incorporated herein by reference and made a part hereof:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Our Annual Report on Form 10-K for our fiscal year ended October&nbsp;31, 2006 (as amended
on February&nbsp;28, 2007).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">2.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Our Quarterly Reports on Form 10-Q for the fiscal quarters ended January&nbsp;31, 2007,
April&nbsp;30, 2007 (as amended on June&nbsp;19, 2007) and July&nbsp;31, 2007.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">3.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Our Current Reports on Form 8-K filed with the Commission on
November&nbsp;22, 2006, November&nbsp;28, 2006, December&nbsp;15, 2006, March&nbsp;7, 2007, April&nbsp;19, 2007, May&nbsp;25, 2007,
June&nbsp;6, 2007, June&nbsp;12, 2007, July&nbsp;3, 2007, July&nbsp;20, 2007, August&nbsp;2, 2007, September&nbsp;7, 2007
and October&nbsp;30, 2007.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">4.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The description of our common stock contained in our Registration Statement on Form 8-A
filed with the Commission on May&nbsp;2, 1990, including any amendment or report filed for the
purpose of updating such description.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents that we file pursuant to Sections&nbsp;13(a), 13(c), 14 and 15(d) of the Securities
Exchange Act of 1934, as amended, subsequent to the date of this Registration Statement, and prior
to the filing of a post-effective amendment hereto that indicates that all securities offered
hereunder have been sold or that deregisters all securities then remaining unsold, shall be deemed
to be incorporated by reference herein and to be a part hereof from the date of filing of such
documents.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For purposes of this Registration Statement, any statement contained herein or in a document
incorporated or deemed to be incorporated herein by reference shall be deemed to be modified or
superseded to the extent that a statement contained herein or in any other subsequently filed
document
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">that also is or is deemed to be incorporated herein by reference modifies or supersedes such
statement in such document. Any statement so modified or superseded shall not be deemed, except as
so modified or superseded, to constitute a part of this Registration Statement.
</DIV>
<!-- link2 "Item&nbsp;4. Description of Securities" -->
<DIV align="left"><A NAME="005"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;4. Description of Securities.</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>Description
of Stock Purchase Rights</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On September&nbsp;23, 1998 (the &#147;Rights Dividend Declaration Date&#148;), the Board of Directors of
Ashworth, Inc. (the &#147;Company&#148;) declared a dividend of one right (a &#147;Right&#148;) to purchase one share
of Common Stock, par value $0.001 per share (the &#147;Common Stock&#148;) and, under certain circumstances,
other securities, for each outstanding share of the Company&#146;s
Common Stock, which was distributed to
stockholders of record at the close of business on October&nbsp;11, 1998 (the &#147;Record Date&#148;). The
description and terms of the Rights are set forth in a Rights
Agreement dated as of February&nbsp;22, 2000 between the Company and
Computershare Trust Company, N.A.,
as Successor Rights Agent, as amended by an Amendment No. 1 dated as of
July 3, 2007 (collectively, the &#147;Rights Agreement&#148;). The following is a brief description of the Rights. It is intended to provide a
general description only and is qualified in its entirety by reference to the Rights Agreement (filed as Exhibit&nbsp;4.1 to our Current Report on Form
8-K filed on March 14, 2000 and as Exhibit 4.1 to our Current Report
on Form 8-K filed on July 3, 2007 and incorporated herein by reference).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A.&nbsp;Issuance of the Rights
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each
share of Common Stock outstanding at the close of business on the
Record Date received one Right. In addition, prior to the earliest of the Distribution Date, a Section&nbsp;13 Event
or the Expiration Date (as each is hereinafter defined), one additional Right (as such number may
be adjusted pursuant to the provisions of the Rights Agreement) shall be issued with each share of
Common Stock issued after the Record Date. Following the Distribution Date and prior to the
expiration or redemption of the Rights, the Company will issue one Right (as such number may be
adjusted pursuant to the provisions of the Rights Agreement) for each share of Common Stock issued
pursuant to the exercise of stock options or under employee plans or upon the exercise, conversion
or exchange of securities issued by the Company prior to the Distribution Date. A &#147;Section&nbsp;13
Event&#148; shall mean any event in which (i)&nbsp;the Company merges or consolidates with another and the
Company is not the surviving corporation; (ii)&nbsp;the Company merges or consolidates with another, the
Company is the surviving corporation, and all or part of the Company&#146;s common stock is exchanged
for other securities, cash or property; or (iii)&nbsp;the Company sells or transfers more than 50% of
its assets or earning power. The &#147;Expiration Date&#148; shall mean the earliest of (i)&nbsp;October&nbsp;5, 2008;
(ii)&nbsp;the date of redemption of the Rights; (iii)&nbsp;the date the Board orders an exchange of Rights;
or (iv)&nbsp;the date of consummation of a tender offer approved as fair to and in the best interests of
the Company and its stockholders and adequately priced with each stockholder receiving the same
consideration per share in the same manner.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;B.&nbsp;Common Stock Certificates Represent the Rights Prior to the Distribution Date
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Prior to the Distribution Date (as hereinafter defined), no separate Rights certificates will
be issued. Instead, the Rights will be evidenced by the certificates for the Common Stock to which
they are attached and will be transferred with and only with such Common Stock certificates. The
surrender for transfer of any certificates for Common Stock outstanding will also constitute the
transfer of the Rights associated with the Common Stock represented by such certificate. New
Common Stock certificates issued after the Record Date will contain a legend incorporating the
Rights Agreement by reference.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;C.&nbsp;Distribution Date; Issuance of Rights Certificates
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Rights will separate from the Common Stock and become exercisable and a Distribution Date
will occur (the &#147;Distribution Date&#148;) upon the earlier of the close of business on the tenth day
after (i)&nbsp;public announcement that a person or group of
affiliated or associated persons not exempted from coverage by the
Rights Agreement has
acquired beneficial
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">ownership of 15% or more of the outstanding shares of Common Stock (an &#147;Acquiring Person&#148;) or
such earlier date as a majority of the directors shall become aware of the existence of an
Acquiring Person (the &#147;Stock Acquisition Date&#148;), or (ii)&nbsp;the commencement of a tender or exchange
offer by any person or group, if upon consummation thereof, such person or group of affiliated or
associated persons would be the beneficial owner of 15% or more of the shares of Common Stock then
outstanding. As soon as practicable after the Distribution Date, Rights certificates will be
mailed to holders of record of the Common Stock as of the close of business on the Distribution
Date and, thereafter, the separate Rights certificates alone will represent the Rights.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;D.&nbsp;Exercise of the Rights
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;Rights Initially Not Exercisable. Prior to the Distribution Date, the Rights are not
exercisable.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.&nbsp;Exercise of the Rights to Purchase Common Stock of the Company. At any time after the
Distribution Date but prior to the earlier of the expiration, exchange or redemption of the Rights,
each Right may be exercised at the stated purchase price of $40 (subject to adjustment, the
&#147;Exercise Price&#148;) for one share of Common Stock.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.&nbsp;Exercise of the Rights to Purchase Common Stock of the Company at a Discount. In the
event that at any time following the Rights Dividend Declaration Date, a person, alone or with
affiliates, not exempted from coverage by the Rights Agreement becomes the beneficial owner of 15% or more of the then outstanding shares of the
Company&#146;s Common Stock (except pursuant to an offer for all outstanding shares of Common Stock
which is determined by a majority of the Directors who are not associated with an Acquiring Person
and who are also not employees of the Company, to be fair to and otherwise in the best interests of
the Company and its stockholders (a &#147;Permitted Offer&#148;)), then each holder of a Right will
thereafter have the right to exercise the Right for Common Stock (or, in certain circumstances,
cash, property or other securities of the Company) having a value equal to two times the Exercise
Price of the Right. If the Company does not have sufficient Common Shares available for all Rights
to be exercised, the Company may substitute for all or any portion of the Common Stock that would
be issuable upon exercise of the Rights, cash, assets, or other securities having the same
aggregate value as such Common Stock. The Rights are exercisable as described in this paragraph
only after the Company&#146;s right of redemption (as described below) has expired. Notwithstanding any
of the foregoing, following the occurrence of the event set forth in this paragraph (a &#147;Section
11(a)(ii) Event&#148;), all Rights that are, or under certain circumstances specified in the Rights
Agreement were, beneficially owned by an Acquiring Person will be null and void.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.&nbsp;Exercise of the Rights to Purchase Common Stock of An Acquiring Corporation. In the
event that, at any time following the Stock Acquisition Date, (i)&nbsp;the Company is merged or
consolidated with another company in a business combination transaction in which the Company is not
the surviving corporation or in which the Company is the surviving corporation and all or part of
the Common Stock of the Company is exchanged for stock of any other person, cash or any other
property (other than a merger which follows an offer described in the preceding paragraph), or (ii)
more than 50% of the assets or earning power of the Company and its subsidiaries (taken as a whole)
is sold or transferred, then each holder of a Right (except Rights which previously have been
voided as set forth above) shall thereafter have the right to exercise the Right for common stock
of the acquiring company having a value equal to two times the Exercise Price of the Right. (An
event described in this paragraph is a &#147;Section&nbsp;13 Event.&#148;)
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.&nbsp;Adjustment of Number of Rights, Purchase Price and Number of Shares of Common Stock. The
Exercise Price payable and/or the number of shares of Common Stock or other securities or property
issuable upon exercise of the Rights are subject to proportionate adjustment from time to time to
prevent dilution (i)&nbsp;in the event of a stock dividend on, or a subdivision, combination or
reclassification of, the Common Stock, (ii)&nbsp;in the event holders of the Common Stock are granted
certain rights or warrants to
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">subscribe for Common Stock or convertible securities at less than the current market price of
the Common Stock, or (iii)&nbsp;upon the distribution to holders of the Common Stock of evidences of
indebtedness or assets (excluding regular quarterly cash dividends) or of subscription rights or
warrants (other than those referred to above). If at any time after the Rights Dividend
Declaration Date and prior to the Distribution Date the Company declares a stock dividend on,
subdivides or combines the outstanding shares of Common Stock, the number of Rights associated with
each share of Common Stock shall be proportionately adjusted.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;E.&nbsp;Fractional Rights and Fractional Shares
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company is generally not required to issue fractional Rights, fractions of shares of
Common Stock and, in lieu thereof, an adjustment in cash will be made based on the market price of
the Rights or Common Stock, respectively.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;F.&nbsp;Redemption of the Rights
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In general, the Company may redeem all (but not less than all) of the Rights at a price of
$.001 per Right (subject to adjustment to reflect stock splits, stock dividends, or similar
transactions), at any time until the earlier of the tenth day following the Stock Acquisition Date
or the close of business on October&nbsp;5, 2008. This redemption period may be extended by the Board
of Directors by amending the Rights Agreement as described in Paragraph&nbsp;H below prior to the time
when the Rights become nonredeemable. The redemption price may be paid in cash, shares of Common
Stock, or any other consideration the Board of Directors deems appropriate. Immediately upon the
action of the Board of Directors ordering redemption of the Rights, the Rights will terminate and
the only right of the holders of Rights will be to receive the $.001 redemption price.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;G.&nbsp;Exchange of the Rights
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At any time after a Section&nbsp;11(a)(ii) Event or a Section&nbsp;13 Event and before any person or
group acquires 50% or more of the outstanding Common Stock, the Board of Directors of the Company
may cause the Company to exchange some or all of the outstanding and exercisable Rights for Common
Stock at a one-to-one exchange ratio (appropriately adjusted to reflect stock splits, dividends or
similar transactions). Rights may not be exercised after the Board orders their exchange. If
there is not sufficient authorized unissued Common Stock to fund an exchange, the Board may fund
the exchange through other consideration, including issuance of debt and/or equity. In addition,
at any time before any person or group becomes an Acquiring Person, the Board may exchange some or
all of the Rights for rights of substantially equivalent value.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;H.&nbsp;Amendments
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other than those provisions relating to the redemption price of the Rights, any of the
provisions of the Rights Agreement may be supplemented or amended by the Board of Directors of the
Company prior to the Distribution Date, without approval of the Rights holders, whether or not a
supplement or amendment is adverse to the Rights holders. From and after the Distribution Date,
any provisions of the Rights Agreement (other than those provisions relating to the redemption
price of the Rights) may be amended by the Board of Directors in order to (i)&nbsp;cure any ambiguous,
defective or inconsistent provision, (ii)&nbsp;shorten or lengthen any time period hereunder, or (iii)
otherwise change a provision which the Board of Directors may deem necessary or desirable and which
does not materially and adversely affect the interests of holders of Rights (other than any
Acquiring Person); provided, the Rights Agreement may not be amended to (A)&nbsp;make the Rights again
redeemable after the Rights have ceased to be redeemable, or
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">(B)&nbsp;change any other time period unless such change is for the purpose of protecting,
enhancing or clarifying the rights of, and/or the benefits to the holders of the Rights (other than
any Acquiring Person).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I.&nbsp;Expiration
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Rights will expire upon the earliest to occur of the close of business on October&nbsp;5, 2008,
the exchange or redemption of the Rights by the Company, or the consummation of a Permitted Offer
transaction followed by a merger or consolidation of the Company with another company in which all
stockholders of the Company receive the same consideration and terms as in the Permitted Offer.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;J.&nbsp;No Stockholder Rights Prior to Exercise
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Until a Right is exercised, the holder thereof, as such, will have no rights as a stockholder
of the Company, including, without limitation, the right to vote or to receive dividends.
</DIV>

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<DIV align="left"><A NAME="006"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;5. Interests of Named Experts and Counsel.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
</DIV>
<!-- link2 "Item&nbsp;6. Indemnification of Directors and Officers" -->
<DIV align="left"><A NAME="007"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;6. Indemnification of Directors and Officers.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ashworth, Inc. is a Delaware corporation. Section 145(a) of the General Corporation Law of the
State of Delaware (the &#147;DGCL&#148;) provides that a Delaware corporation may indemnify any person who
was or is a party or is threatened to be made a party to any threatened, pending or completed
action, suit or proceeding, whether civil, criminal, administrative or investigative, other than an
action by or in the right of the corporation, by reason of the fact that such person is or was a
director, officer, employee or agent of the corporation, or is or was serving at the request of the
corporation as a director, officer, employee or
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">agent of another corporation, partnership, joint venture, trust or other enterprise, against
expenses, judgments, fines and amounts paid in settlement actually and reasonably incurred by such
person in connection with such action, suit or proceeding if the person acted in good faith and in
a manner he or she reasonably believed to be in or not opposed to the best interests of the
corporation, and, with respect to any criminal action or proceeding, had no cause to believe his or
her conduct was unlawful.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;145(b) of the DGCL provides that a Delaware corporation may indemnify any person who
was or is a party or is threatened to be made a party to any threatened, pending or completed
action or suit by or in the right of corporation to procure a judgment in its favor by reason of
the fact that such person acted in any of the capacities set forth above, against expenses actually
and reasonably incurred by such person in connection with the defense or settlement of such action
or suit if the person acted in good faith and in a manner he or she reasonably believed to be in or
not opposed to the best interests of the corporation, except that no indemnification may be made in
respect to any claim, issue or matter as to which such person shall have been adjudged to be liable
to the corporation, unless and only to the extent that the court in which such action or suit was
brought shall determine that, despite the adjudication of liability but in view of all the
circumstances of the case, such person is fairly and reasonably entitled to be indemnified for such
expenses which the court shall deem proper.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;145 of the DGCL further provides that to the extent a present or former director or
officer of a corporation has been successful in the defense of any action, suit or proceeding
referred to in subsection (a)&nbsp;and (b)&nbsp;of Section&nbsp;145 or in the defense of any claim, issue or
matter therein, he or she shall be indemnified against expenses actually and reasonably incurred by
him or her in connection therewith; that indemnification and advancement of expenses provided for
by Section&nbsp;145 shall not be deemed exclusive of any other rights to which those seeking
indemnification or advancement of expenses may be entitled under any bylaw, agreement, vote of
stockholders or disinterested directors or otherwise; and that the corporation shall have the power
to purchase and maintain insurance on behalf of any person who is or was a director, officer,
employee or agent of the corporation, or is or was serving at the request of the corporation as a
director, officer, employee or agent of another corporation, partnership, joint venture, trust or
other enterprise, against any liability asserted against such person and incurred by such person in
any such capacity, or arising out of his or her status as such, whether or not the corporation
would have the power to indemnify him or her against such liabilities under Section&nbsp;145.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As used in this Item&nbsp;6, the term &#147;proceeding&#148; means any threatened, pending, or completed
action, suit, or proceeding, whether or not by or in the right of the Company, and whether civil,
criminal, administrative, investigative or otherwise.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As permitted by Section&nbsp;102(b)(7) of the DGCL, our certificate of incorporation provides that
a director shall not be liable to us or our stockholders for monetary damages for breach of
fiduciary duty as a director. However, such provision does not eliminate or limit the liability of
a director for acts or omissions not in good faith or for breaching his or her duty of loyalty,
engaging in intentional misconduct, knowingly violating the law, paying an illegal dividend,
approving an illegal stock repurchase, or obtaining an improper personal benefit. A provision of
this type has no effect on the availability of equitable remedies, such as injunction or
rescission, for breach of fiduciary duty. Our bylaws require that directors and officers be
indemnified to the maximum extent currently permitted by Delaware law.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have also entered into indemnification agreements with each of our non-employee directors
and the following current officers: Allan H. Fletcher, Edward J. Fadel, Gregory W. Slack and Halina
Balys. These indemnity agreements generally provide for indemnification by us of each such
indemnified party to the fullest extent permitted by law against expenses and damages if such
person is, or is threatened to be made, a party to or participant in a legal proceeding by reason
of his or her status as a director, officer,
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">employee, agent or fiduciary of the Company or by reason of the fact that he or she is or was
serving at the request of the Company as a director, officer, employee, agent or fiduciary of any
other entity. The indemnity agreements provide that we will advance the expenses of each such
indemnified party incurred in any such proceedings prior to final disposition of the claim. In
determining an indemnified party&#146;s entitlement to indemnification, the indemnified party will be
presumed entitled to indemnification, and we will have the burden of proving otherwise.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We currently maintain an insurance policy which, within the limits and subject to the terms
and conditions thereof, covers certain expenses and liabilities that may be incurred by directors
and officers in connection with actions, suits or proceedings that may be brought against them as a
result of an act or omission committed or suffered while acting as a
director, officer or a named fiduciary of a Company plan.
</DIV>
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<DIV align="left"><A NAME="008"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;7. Exemption from Registration Claimed.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
</DIV>
<!-- link2 "Item&nbsp;8. Exhibits" -->
<DIV align="left"><A NAME="009"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;8. Exhibits.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Exhibit&nbsp;Index attached hereto is incorporated by reference herein.
</DIV>
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<DIV align="left"><A NAME="010"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;9. Undertakings.</B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The undersigned Registrant hereby undertakes:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>To file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration Statement:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>To include any prospectus required by Section&nbsp;10(a)(3) of the
Securities Act of 1933;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(ii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>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. Notwithstanding
the foregoing, any increase or decrease in volume of securities offered (if the
total dollar value of securities offered would not exceed that which was
registered) and any deviation from the low or high and of the estimated maximum
offering range may be reflected in the form of prospectus filed with the Commission
pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price
represent no more than a 20&nbsp;percent change in the maximum aggregate offering price
set forth in the &#147;Calculation of Registration Fee&#148; table in the effective
Registration Statement;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(iii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>To include any material information with respect to the plan of
distribution not previously disclosed in the Registration Statement or any material
change to such information in the Registration Statement;</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><I>&nbsp;</I></TD>
    <TD width="1%"><I>&nbsp;</I></TD>
    <TD><I>provided, however, </I>that paragraphs (1)(a)(i) and (1)(a)(ii) do not apply if the
information required to be included in a post-effective amendment by those paragraphs is
contained in periodic reports filed with or furnished to the Commission by the
Registrant pursuant to Section&nbsp;13 or Section 15(d) of the Securities Exchange Act of
1934 that are incorporated by reference in this Registration Statement.</TD>
</TR>

</TABLE>
</DIV>
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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>That, for the purpose of determining any liability under the Securities Act of
1933, each such post-effective amendment shall be deemed to be a new Registration
Statement relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial bona fide offering thereof.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>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.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The undersigned Registrant hereby undertakes that, for purposes of determining any liability
under the Securities Act of 1933, each filing of the Registrant&#146;s annual report pursuant to
Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 that is incorporated by
reference in the Registration Statement shall be deemed to be a new Registration Statement
relating to the securities offered therein, and the offering of such securities at that time
shall be deemed to be the initial bona fide offering thereof.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be
permitted to directors, officers and controlling persons of the Registrant pursuant to the
foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the
Commission such indemnification is against public policy as expressed in the Act and is,
therefore, unenforceable. In the event that a claim for indemnification against such
liabilities (other than the payment by the Registrant of expenses incurred or paid by a
director, officer or controlling person of the Registrant in the successful defense of any
action, suit or proceeding) is asserted by such director, officer or controlling person in
connection with the securities being registered, the Registrant will, unless in the opinion of
its counsel the matter has been settled by controlling precedent, submit to a court of
appropriate jurisdiction the question whether such indemnification by it is against public
policy as expressed in the Act and will be governed by the final adjudication of such issue.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>
<!-- link1 "SIGNATURES" -->
<DIV align="left"><A NAME="011"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it
has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and
has duly caused this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Carlsbad, State of
California, on November&nbsp;27, 2007.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left"><B>ASHWORTH, INC.</B><BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/Gregory W. Slack
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Gregory W. Slack&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Chief Financial Officer and Principal Accounting

Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>



<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>POWER OF ATTORNEY</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each person whose signature appears below constitutes and appoints Allan H. Fletcher and
Gregory W. Slack his or her true and lawful attorneys-in-fact and agents, each acting alone, with
full powers of substitution and resubstitution, for him or her and in his or her 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
said attorneys-in-fact and agents, each acting alone, full power and authority to do and perform
each and every act and thing requisite and necessary to be done in and about the premises, as fully
to all intents and purposes as he or she might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents, each acting alone, or his or her substitute
or substitutes, may lawfully do or cause to be done by virtue hereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this registration statement has
been signed by the following persons in the capacities indicated on the dates indicated.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ Allan H. Fletcher
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Allan H. Fletcher</TD>
    <TD>&nbsp;</TD>
    <TD align="left">
Chief Executive Officer
(Principal<br> Executive Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November 26, 2007</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em"><!-- Blank Space -->
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ Gregory W. Slack
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Gregory W. Slack</TD>
    <TD>&nbsp;</TD>
    <TD align="left">
Chief Financial Officer
(Principal<br> Accounting Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November 26, 2007</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em"><!-- Blank Space -->
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ Detlef H. Adler
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Detlef H. Adler</TD>
    <TD>&nbsp;</TD>
    <TD align="left">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November 26, 2007</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em"><!-- Blank Space -->
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ Stephen G. Carpenter
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Stephen G. Carpenter</TD>
    <TD>&nbsp;</TD>
    <TD align="left">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November 26, 2007</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em"><!-- Blank Space -->
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ John M. Hanson, Jr.
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
John M. Hanson, Jr.</TD>
    <TD>&nbsp;</TD>
    <TD align="left">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November 26, 2007</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em"><!-- Blank Space -->
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ James B. Hayes
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
James B. Hayes</TD>
    <TD>&nbsp;</TD>
    <TD align="left">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November 26, 2007</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em"><!-- Blank Space -->
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ Michael S. Koeneke
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Michael S. Koeneke</TD>
    <TD>&nbsp;</TD>
    <TD align="left">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November 26, 2007</TD>
</TR>
<TR>    <TD>&nbsp;</TD></TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ David M. Meyer
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
David M. Meyer</TD>
    <TD>&nbsp;</TD>
    <TD align="left">
Chairman
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November 26, 2007</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em"><!-- Blank Space -->
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ James G. O&#146;Connor
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
James G. O&#146;Connor</TD>
    <TD>&nbsp;</TD>
    <TD align="left">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November 26, 2007</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em"><!-- Blank Space -->
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ John W. Richardson
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
John W. Richardson</TD>
    <TD>&nbsp;</TD>
    <TD align="left">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November 26, 2007</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em"><!-- Blank Space -->
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">/s/ Eric S. Salus
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Eric S. Salus</TD>
    <TD>&nbsp;</TD>
    <TD align="left">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">November 26, 2007</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<!-- link1 "EXHIBIT INDEX" -->
<DIV align="left"><A NAME="012"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>EXHIBIT INDEX</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="93%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Exhibit No.</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><B>Description</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Certificate of Incorporation as filed March&nbsp;19, 1987 with the Secretary
of State of Delaware, Amendment to Certificate of Incorporation as filed
August&nbsp;3, 1987 and Amendment to Certificate of Incorporation as filed
April&nbsp;26, 1991 (filed as Exhibit&nbsp;3(a) to the Company&#146;s Registration
Statement dated February&nbsp;21, 1992 (File No.&nbsp;33-45078) and incorporated
herein by reference) and Amendment to Certificate of Incorporation as
filed April&nbsp;6, 1995 (filed as Exhibit&nbsp;3(a) to the Company&#146;s Form&nbsp;10-K
for the fiscal year ended October&nbsp;31, 1994 (File No.&nbsp;001-14547) and
incorporated herein by reference).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Amended and Restated Bylaws of the Company (filed as Exhibit&nbsp;3.1 to the
Company&#146;s Current Report on Form&nbsp;8-K on February&nbsp;23, 2000 (File No.
001-14547) and incorporated herein by reference).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Amended and Restated Rights Agreement dated as of February&nbsp;22, 2000 by
and between Ashworth, Inc. and American Securities Transfer &#038; Trust,
Inc. (filed as Exhibit&nbsp;4.1 to the Company&#146;s Form&nbsp;8-K filed on March&nbsp;14,
2000 (File No.&nbsp;001-14547) and incorporated herein by reference).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.4
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Amendment No.&nbsp;1 dated as of July&nbsp;3, 2007 to the Amended and Restated
Rights Agreement dated as of February&nbsp;22, 2000 by and between Ashworth,
Inc. and Computershare Trust Company, N.A., as successor Rights Agent
(filed as Exhibit&nbsp;4.1 to the Company&#146;s Form&nbsp;8-K filed on July&nbsp;3, 2007
(File No.&nbsp;001-14547) and incorporated herein by reference).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.5
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Ashworth, Inc. 2007 Nonstatutory Stock Option Plan (filed as Exhibit
10.2 to the Company&#146;s Form&nbsp;8-K filed on October&nbsp;30,
2007 (File No. 001-14547) and
incorporated herein by reference).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Gibson, Dunn &#038; Crutcher LLP.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Independent Registered Public Accounting Firm.</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Gibson, Dunn &#038; Crutcher LLP (contained in Exhibit&nbsp;5.1 hereto).</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (contained on the signature page hereto).</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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sv8
Table of Contents
As
filed with the Securities and Exchange Commission on November 27, 2007
Registration No. 333-
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
ASHWORTH, INC.
(Exact Name of Registrant as Specified in Its Charter)
2765 Loker Avenue West
Delaware
(State or Other Jurisdiction of
Incorporation or Organization)
Carlsbad, California 92010
(Address of Principal Executive Offices
Including Zip Code)
84-1052000
(I.R.S. Employer Identification No.)
ASHWORTH, INC.
2007 NONSTATUTORY STOCK OPTION PLAN
(Full Title of the Plan)
Halina Balys, Secretary
Ashworth, Inc.
2765 Loker Avenue West
Carlsbad, California 92010
(Name and Address of Agent For Service)
(760) 438-6610
(Telephone Number, Including Area Code, of Agent For Service)
CALCULATION OF REGISTRATION FEE
Proposed
Proposed Maximum
Amount of
Title of Each Class of Securities to
Amount to be
Maximum Offering
Aggregate
Registration
be Registered
Registered
(1)
Price Per Share
(2)
Offering Price
(2)
Fee
(2)
Common Stock,
par value $0.001 per share
200,000
$4.83
$966,000
$29.66
(1)
Pursuant to Rule 416(a) under the Securities Act of 1933 (the "Securities Act"), this
registration statement (the "Registration Statement") covers any additional shares of the
Company's common stock that become issuable under the 2007 Nonstatutory Stock Option Plan as a
result of any stock dividend, stock split or other similar transaction. The Registration
Statement also includes associated stock purchase rights under the Rights Agreement dated as
of October 6, 1998, as amended, between the Company and Computershare Trust Company, N.A., as
successor Rights Agent.
(2)
Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c)
and 457(h) under the Securities Act, and based on an
Exercise Price of $5.48 for 100,000 shares of common stock to be
registered and the average of the high and low price of our
common stock on November 26, 2007 on the Nasdaq Global Market for
the remaining 100,000 shares of common stock to be registered.
TABLE OF CONTENTS
PART I INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Item 1. Plan Information*
Item 2. Registrant Information and Employee Plan Annual Information*
PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference
Item 4. Description of Securities
Item 5. Interests of Named Experts and Counsel
Item 6. Indemnification of Directors and Officers
Item 7. Exemption from Registration Claimed
Item 8. Exhibits
Item 9. Undertakings
SIGNATURES
EXHIBIT INDEX
EXHIBIT 5.1
EXHIBIT 23.1
Table of Contents
INTRODUCTION
This Registration Statement on Form S-8 is filed by Ashworth, Inc., a Delaware corporation
(the "Company" or "we"), to register 200,000 shares of the Company's common stock underlying
options to be issued under the 2007 Nonstatutory Stock Option Plan.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Item 1. Plan Information.*
Item 2. Registrant Information and Employee Plan Annual Information.*
*
Information required by Part I of Form S-8 to be contained in the Section 10(a)
prospectus is omitted from this Registration Statement in accordance with Rule 428 under
the Securities Act and the Note to Part I of Form S-8.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
The following documents, which we have previously filed with the Securities and Exchange
Commission (the "Commission"), are incorporated herein by reference and made a part hereof:
1.
Our Annual Report on Form 10-K for our fiscal year ended October 31, 2006 (as amended
on February 28, 2007).
2.
Our Quarterly Reports on Form 10-Q for the fiscal quarters ended January 31, 2007,
April 30, 2007 (as amended on June 19, 2007) and July 31, 2007.
3.
Our Current Reports on Form 8-K filed with the Commission on
November 22, 2006, November 28, 2006, December 15, 2006, March 7, 2007, April 19, 2007, May 25, 2007,
June 6, 2007, June 12, 2007, July 3, 2007, July 20, 2007, August 2, 2007, September 7, 2007
and October 30, 2007.
4.
The description of our common stock contained in our Registration Statement on Form 8-A
filed with the Commission on May 2, 1990, including any amendment or report filed for the
purpose of updating such description.
All documents that we file pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities
Exchange Act of 1934, as amended, subsequent to the date of this Registration Statement, and prior
to the filing of a post-effective amendment hereto that indicates that all securities offered
hereunder have been sold or that deregisters all securities then remaining unsold, shall be deemed
to be incorporated by reference herein and to be a part hereof from the date of filing of such
documents.
For purposes of this Registration Statement, any statement contained herein or in a document
incorporated or deemed to be incorporated herein by reference shall be deemed to be modified or
superseded to the extent that a statement contained herein or in any other subsequently filed
document
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that also is or is deemed to be incorporated herein by reference modifies or supersedes such
statement in such document. Any statement so modified or superseded shall not be deemed, except as
so modified or superseded, to constitute a part of this Registration Statement.
Item 4. Description of Securities.
Description
of Stock Purchase Rights
On September 23, 1998 (the "Rights Dividend Declaration Date"), the Board of Directors of
Ashworth, Inc. (the "Company") declared a dividend of one right (a "Right") to purchase one share
of Common Stock, par value $0.001 per share (the "Common Stock") and, under certain circumstances,
other securities, for each outstanding share of the Company's
Common Stock, which was distributed to
stockholders of record at the close of business on October 11, 1998 (the "Record Date"). The
description and terms of the Rights are set forth in a Rights
Agreement dated as of February 22, 2000 between the Company and
Computershare Trust Company, N.A.,
as Successor Rights Agent, as amended by an Amendment No. 1 dated as of
July 3, 2007 (collectively, the "Rights Agreement"). The following is a brief description of the Rights. It is intended to provide a
general description only and is qualified in its entirety by reference to the Rights Agreement (filed as Exhibit 4.1 to our Current Report on Form
8-K filed on March 14, 2000 and as Exhibit 4.1 to our Current Report
on Form 8-K filed on July 3, 2007 and incorporated herein by reference).
A. Issuance of the Rights
Each
share of Common Stock outstanding at the close of business on the
Record Date received one Right. In addition, prior to the earliest of the Distribution Date, a Section 13 Event
or the Expiration Date (as each is hereinafter defined), one additional Right (as such number may
be adjusted pursuant to the provisions of the Rights Agreement) shall be issued with each share of
Common Stock issued after the Record Date. Following the Distribution Date and prior to the
expiration or redemption of the Rights, the Company will issue one Right (as such number may be
adjusted pursuant to the provisions of the Rights Agreement) for each share of Common Stock issued
pursuant to the exercise of stock options or under employee plans or upon the exercise, conversion
or exchange of securities issued by the Company prior to the Distribution Date. A "Section 13
Event" shall mean any event in which (i) the Company merges or consolidates with another and the
Company is not the surviving corporation; (ii) the Company merges or consolidates with another, the
Company is the surviving corporation, and all or part of the Company's common stock is exchanged
for other securities, cash or property; or (iii) the Company sells or transfers more than 50% of
its assets or earning power. The "Expiration Date" shall mean the earliest of (i) October 5, 2008;
(ii) the date of redemption of the Rights; (iii) the date the Board orders an exchange of Rights;
or (iv) the date of consummation of a tender offer approved as fair to and in the best interests of
the Company and its stockholders and adequately priced with each stockholder receiving the same
consideration per share in the same manner.
B. Common Stock Certificates Represent the Rights Prior to the Distribution Date
Prior to the Distribution Date (as hereinafter defined), no separate Rights certificates will
be issued. Instead, the Rights will be evidenced by the certificates for the Common Stock to which
they are attached and will be transferred with and only with such Common Stock certificates. The
surrender for transfer of any certificates for Common Stock outstanding will also constitute the
transfer of the Rights associated with the Common Stock represented by such certificate. New
Common Stock certificates issued after the Record Date will contain a legend incorporating the
Rights Agreement by reference.
C. Distribution Date; Issuance of Rights Certificates
The Rights will separate from the Common Stock and become exercisable and a Distribution Date
will occur (the "Distribution Date") upon the earlier of the close of business on the tenth day
after (i) public announcement that a person or group of
affiliated or associated persons not exempted from coverage by the
Rights Agreement has
acquired beneficial
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ownership of 15% or more of the outstanding shares of Common Stock (an "Acquiring Person") or
such earlier date as a majority of the directors shall become aware of the existence of an
Acquiring Person (the "Stock Acquisition Date"), or (ii) the commencement of a tender or exchange
offer by any person or group, if upon consummation thereof, such person or group of affiliated or
associated persons would be the beneficial owner of 15% or more of the shares of Common Stock then
outstanding. As soon as practicable after the Distribution Date, Rights certificates will be
mailed to holders of record of the Common Stock as of the close of business on the Distribution
Date and, thereafter, the separate Rights certificates alone will represent the Rights.
D. Exercise of the Rights
1. Rights Initially Not Exercisable. Prior to the Distribution Date, the Rights are not
exercisable.
2. Exercise of the Rights to Purchase Common Stock of the Company. At any time after the
Distribution Date but prior to the earlier of the expiration, exchange or redemption of the Rights,
each Right may be exercised at the stated purchase price of $40 (subject to adjustment, the
"Exercise Price") for one share of Common Stock.
3. Exercise of the Rights to Purchase Common Stock of the Company at a Discount. In the
event that at any time following the Rights Dividend Declaration Date, a person, alone or with
affiliates, not exempted from coverage by the Rights Agreement becomes the beneficial owner of 15% or more of the then outstanding shares of the
Company's Common Stock (except pursuant to an offer for all outstanding shares of Common Stock
which is determined by a majority of the Directors who are not associated with an Acquiring Person
and who are also not employees of the Company, to be fair to and otherwise in the best interests of
the Company and its stockholders (a "Permitted Offer")), then each holder of a Right will
thereafter have the right to exercise the Right for Common Stock (or, in certain circumstances,
cash, property or other securities of the Company) having a value equal to two times the Exercise
Price of the Right. If the Company does not have sufficient Common Shares available for all Rights
to be exercised, the Company may substitute for all or any portion of the Common Stock that would
be issuable upon exercise of the Rights, cash, assets, or other securities having the same
aggregate value as such Common Stock. The Rights are exercisable as described in this paragraph
only after the Company's right of redemption (as described below) has expired. Notwithstanding any
of the foregoing, following the occurrence of the event set forth in this paragraph (a "Section
11(a)(ii) Event"), all Rights that are, or under certain circumstances specified in the Rights
Agreement were, beneficially owned by an Acquiring Person will be null and void.
4. Exercise of the Rights to Purchase Common Stock of An Acquiring Corporation. In the
event that, at any time following the Stock Acquisition Date, (i) the Company is merged or
consolidated with another company in a business combination transaction in which the Company is not
the surviving corporation or in which the Company is the surviving corporation and all or part of
the Common Stock of the Company is exchanged for stock of any other person, cash or any other
property (other than a merger which follows an offer described in the preceding paragraph), or (ii)
more than 50% of the assets or earning power of the Company and its subsidiaries (taken as a whole)
is sold or transferred, then each holder of a Right (except Rights which previously have been
voided as set forth above) shall thereafter have the right to exercise the Right for common stock
of the acquiring company having a value equal to two times the Exercise Price of the Right. (An
event described in this paragraph is a "Section 13 Event.")
5. Adjustment of Number of Rights, Purchase Price and Number of Shares of Common Stock. The
Exercise Price payable and/or the number of shares of Common Stock or other securities or property
issuable upon exercise of the Rights are subject to proportionate adjustment from time to time to
prevent dilution (i) in the event of a stock dividend on, or a subdivision, combination or
reclassification of, the Common Stock, (ii) in the event holders of the Common Stock are granted
certain rights or warrants to
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subscribe for Common Stock or convertible securities at less than the current market price of
the Common Stock, or (iii) upon the distribution to holders of the Common Stock of evidences of
indebtedness or assets (excluding regular quarterly cash dividends) or of subscription rights or
warrants (other than those referred to above). If at any time after the Rights Dividend
Declaration Date and prior to the Distribution Date the Company declares a stock dividend on,
subdivides or combines the outstanding shares of Common Stock, the number of Rights associated with
each share of Common Stock shall be proportionately adjusted.
E. Fractional Rights and Fractional Shares
The Company is generally not required to issue fractional Rights, fractions of shares of
Common Stock and, in lieu thereof, an adjustment in cash will be made based on the market price of
the Rights or Common Stock, respectively.
F. Redemption of the Rights
In general, the Company may redeem all (but not less than all) of the Rights at a price of
$.001 per Right (subject to adjustment to reflect stock splits, stock dividends, or similar
transactions), at any time until the earlier of the tenth day following the Stock Acquisition Date
or the close of business on October 5, 2008. This redemption period may be extended by the Board
of Directors by amending the Rights Agreement as described in Paragraph H below prior to the time
when the Rights become nonredeemable. The redemption price may be paid in cash, shares of Common
Stock, or any other consideration the Board of Directors deems appropriate. Immediately upon the
action of the Board of Directors ordering redemption of the Rights, the Rights will terminate and
the only right of the holders of Rights will be to receive the $.001 redemption price.
G. Exchange of the Rights
At any time after a Section 11(a)(ii) Event or a Section 13 Event and before any person or
group acquires 50% or more of the outstanding Common Stock, the Board of Directors of the Company
may cause the Company to exchange some or all of the outstanding and exercisable Rights for Common
Stock at a one-to-one exchange ratio (appropriately adjusted to reflect stock splits, dividends or
similar transactions). Rights may not be exercised after the Board orders their exchange. If
there is not sufficient authorized unissued Common Stock to fund an exchange, the Board may fund
the exchange through other consideration, including issuance of debt and/or equity. In addition,
at any time before any person or group becomes an Acquiring Person, the Board may exchange some or
all of the Rights for rights of substantially equivalent value.
H. Amendments
Other than those provisions relating to the redemption price of the Rights, any of the
provisions of the Rights Agreement may be supplemented or amended by the Board of Directors of the
Company prior to the Distribution Date, without approval of the Rights holders, whether or not a
supplement or amendment is adverse to the Rights holders. From and after the Distribution Date,
any provisions of the Rights Agreement (other than those provisions relating to the redemption
price of the Rights) may be amended by the Board of Directors in order to (i) cure any ambiguous,
defective or inconsistent provision, (ii) shorten or lengthen any time period hereunder, or (iii)
otherwise change a provision which the Board of Directors may deem necessary or desirable and which
does not materially and adversely affect the interests of holders of Rights (other than any
Acquiring Person); provided, the Rights Agreement may not be amended to (A) make the Rights again
redeemable after the Rights have ceased to be redeemable, or
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(B) change any other time period unless such change is for the purpose of protecting,
enhancing or clarifying the rights of, and/or the benefits to the holders of the Rights (other than
any Acquiring Person).
I. Expiration
The Rights will expire upon the earliest to occur of the close of business on October 5, 2008,
the exchange or redemption of the Rights by the Company, or the consummation of a Permitted Offer
transaction followed by a merger or consolidation of the Company with another company in which all
stockholders of the Company receive the same consideration and terms as in the Permitted Offer.
J. No Stockholder Rights Prior to Exercise
Until a Right is exercised, the holder thereof, as such, will have no rights as a stockholder
of the Company, including, without limitation, the right to vote or to receive dividends.
Item 5. Interests of Named Experts and Counsel.
Not applicable.
Item 6. Indemnification of Directors and Officers.
Ashworth, Inc. is a Delaware corporation. Section 145(a) of the General Corporation Law of the
State of Delaware (the "DGCL") provides that a Delaware corporation may indemnify any person who
was or is a party or is threatened to be made a party to any threatened, pending or completed
action, suit or proceeding, whether civil, criminal, administrative or investigative, other than an
action by or in the right of the corporation, by reason of the fact that such person is or was a
director, officer, employee or agent of the corporation, or is or was serving at the request of the
corporation as a director, officer, employee or
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agent of another corporation, partnership, joint venture, trust or other enterprise, against
expenses, judgments, fines and amounts paid in settlement actually and reasonably incurred by such
person in connection with such action, suit or proceeding if the person acted in good faith and in
a manner he or she reasonably believed to be in or not opposed to the best interests of the
corporation, and, with respect to any criminal action or proceeding, had no cause to believe his or
her conduct was unlawful.
Section 145(b) of the DGCL provides that a Delaware corporation may indemnify any person who
was or is a party or is threatened to be made a party to any threatened, pending or completed
action or suit by or in the right of corporation to procure a judgment in its favor by reason of
the fact that such person acted in any of the capacities set forth above, against expenses actually
and reasonably incurred by such person in connection with the defense or settlement of such action
or suit if the person acted in good faith and in a manner he or she reasonably believed to be in or
not opposed to the best interests of the corporation, except that no indemnification may be made in
respect to any claim, issue or matter as to which such person shall have been adjudged to be liable
to the corporation, unless and only to the extent that the court in which such action or suit was
brought shall determine that, despite the adjudication of liability but in view of all the
circumstances of the case, such person is fairly and reasonably entitled to be indemnified for such
expenses which the court shall deem proper.
Section 145 of the DGCL further provides that to the extent a present or former director or
officer of a corporation has been successful in the defense of any action, suit or proceeding
referred to in subsection (a) and (b) of Section 145 or in the defense of any claim, issue or
matter therein, he or she shall be indemnified against expenses actually and reasonably incurred by
him or her in connection therewith; that indemnification and advancement of expenses provided for
by Section 145 shall not be deemed exclusive of any other rights to which those seeking
indemnification or advancement of expenses may be entitled under any bylaw, agreement, vote of
stockholders or disinterested directors or otherwise; and that the corporation shall have the power
to purchase and maintain insurance on behalf of any person who is or was a director, officer,
employee or agent of the corporation, or is or was serving at the request of the corporation as a
director, officer, employee or agent of another corporation, partnership, joint venture, trust or
other enterprise, against any liability asserted against such person and incurred by such person in
any such capacity, or arising out of his or her status as such, whether or not the corporation
would have the power to indemnify him or her against such liabilities under Section 145.
As used in this Item 6, the term "proceeding" means any threatened, pending, or completed
action, suit, or proceeding, whether or not by or in the right of the Company, and whether civil,
criminal, administrative, investigative or otherwise.
As permitted by Section 102(b)(7) of the DGCL, our certificate of incorporation provides that
a director shall not be liable to us or our stockholders for monetary damages for breach of
fiduciary duty as a director. However, such provision does not eliminate or limit the liability of
a director for acts or omissions not in good faith or for breaching his or her duty of loyalty,
engaging in intentional misconduct, knowingly violating the law, paying an illegal dividend,
approving an illegal stock repurchase, or obtaining an improper personal benefit. A provision of
this type has no effect on the availability of equitable remedies, such as injunction or
rescission, for breach of fiduciary duty. Our bylaws require that directors and officers be
indemnified to the maximum extent currently permitted by Delaware law.
We have also entered into indemnification agreements with each of our non-employee directors
and the following current officers: Allan H. Fletcher, Edward J. Fadel, Gregory W. Slack and Halina
Balys. These indemnity agreements generally provide for indemnification by us of each such
indemnified party to the fullest extent permitted by law against expenses and damages if such
person is, or is threatened to be made, a party to or participant in a legal proceeding by reason
of his or her status as a director, officer,
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employee, agent or fiduciary of the Company or by reason of the fact that he or she is or was
serving at the request of the Company as a director, officer, employee, agent or fiduciary of any
other entity. The indemnity agreements provide that we will advance the expenses of each such
indemnified party incurred in any such proceedings prior to final disposition of the claim. In
determining an indemnified party's entitlement to indemnification, the indemnified party will be
presumed entitled to indemnification, and we will have the burden of proving otherwise.
We currently maintain an insurance policy which, within the limits and subject to the terms
and conditions thereof, covers certain expenses and liabilities that may be incurred by directors
and officers in connection with actions, suits or proceedings that may be brought against them as a
result of an act or omission committed or suffered while acting as a
director, officer or a named fiduciary of a Company plan.
Item 7. Exemption from Registration Claimed.
Not applicable.
Item 8. Exhibits.
The Exhibit Index attached hereto is incorporated by reference herein.
Item 9. Undertakings.
(1)
The undersigned Registrant hereby undertakes:
(a)
To file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration Statement:
(i)
To include any prospectus required by Section 10(a)(3) of the
Securities Act of 1933;
(ii)
To reflect in the prospectus any facts or events arising after the
effective date of 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. Notwithstanding
the foregoing, any increase or decrease in volume of securities offered (if the
total dollar value of securities offered would not exceed that which was
registered) and any deviation from the low or high and of the estimated maximum
offering range may be reflected in the form of prospectus filed with the Commission
pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price
represent no more than a 20 percent change in the maximum aggregate offering price
set forth in the "Calculation of Registration Fee" table in the effective
Registration Statement;
(iii)
To include any material information with respect to the plan of
distribution not previously disclosed in the Registration Statement or any material
change to such information in the Registration Statement;
provided, however,
that paragraphs (1)(a)(i) and (1)(a)(ii) do not apply if the
information required to be included in a post-effective amendment by those paragraphs is
contained in periodic reports filed with or furnished to the Commission by the
Registrant pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of
1934 that are incorporated by reference in this Registration Statement.
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(b)
That, for the purpose of determining any liability under the Securities Act of
1933, each such post-effective amendment shall be deemed to be a new Registration
Statement relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial bona fide offering thereof.
(c)
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.
(2)
The undersigned Registrant hereby undertakes that, for purposes of determining any liability
under the Securities Act of 1933, each filing of the Registrant's annual report pursuant to
Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 that is incorporated by
reference in the Registration Statement shall be deemed to be a new Registration Statement
relating to the securities offered therein, and the offering of such securities at that time
shall be deemed to be the initial bona fide offering thereof.
(3)
Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be
permitted to directors, officers and controlling persons of the Registrant pursuant to the
foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the
Commission such indemnification is against public policy as expressed in the Act and is,
therefore, unenforceable. In the event that a claim for indemnification against such
liabilities (other than the payment by the Registrant of expenses incurred or paid by a
director, officer or controlling person of the Registrant in the successful defense of any
action, suit or proceeding) is asserted by such director, officer or controlling person in
connection with the securities being registered, the Registrant will, unless in the opinion of
its counsel the matter has been settled by controlling precedent, submit to a court of
appropriate jurisdiction the question whether such indemnification by it is against public
policy as expressed in the Act and will be governed by the final adjudication of such issue.
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SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it
has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and
has duly caused this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Carlsbad, State of
California, on November 27, 2007.
ASHWORTH, INC.
By:
/s/Gregory W. Slack
Gregory W. Slack
Chief Financial Officer and Principal Accounting

Officer
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POWER OF ATTORNEY
Each person whose signature appears below constitutes and appoints Allan H. Fletcher and
Gregory W. Slack his or her true and lawful attorneys-in-fact and agents, each acting alone, with
full powers of substitution and resubstitution, for him or her and in his or her 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
said attorneys-in-fact and agents, each acting alone, full power and authority to do and perform
each and every act and thing requisite and necessary to be done in and about the premises, as fully
to all intents and purposes as he or she might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents, each acting alone, or his or her substitute
or substitutes, may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this registration statement has
been signed by the following persons in the capacities indicated on the dates indicated.
Signature
Title
Date
/s/ Allan H. Fletcher
Allan H. Fletcher
Chief Executive Officer
(Principal
Executive Officer)
November 26, 2007
/s/ Gregory W. Slack
Gregory W. Slack
Chief Financial Officer
(Principal
Accounting Officer)
November 26, 2007
/s/ Detlef H. Adler
Detlef H. Adler
Director
November 26, 2007
/s/ Stephen G. Carpenter
Stephen G. Carpenter
Director
November 26, 2007
/s/ John M. Hanson, Jr.
John M. Hanson, Jr.
Director
November 26, 2007
/s/ James B. Hayes
James B. Hayes
Director
November 26, 2007
/s/ Michael S. Koeneke
Michael S. Koeneke
Director
November 26, 2007
/s/ David M. Meyer
David M. Meyer
Chairman
November 26, 2007
/s/ James G. O'Connor
James G. O'Connor
Director
November 26, 2007
/s/ John W. Richardson
John W. Richardson
Director
November 26, 2007
/s/ Eric S. Salus
Eric S. Salus
Director
November 26, 2007
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EXHIBIT INDEX
Exhibit No.
Description
4.1
Certificate of Incorporation as filed March 19, 1987 with the Secretary
of State of Delaware, Amendment to Certificate of Incorporation as filed
August 3, 1987 and Amendment to Certificate of Incorporation as filed
April 26, 1991 (filed as Exhibit 3(a) to the Company's Registration
Statement dated February 21, 1992 (File No. 33-45078) and incorporated
herein by reference) and Amendment to Certificate of Incorporation as
filed April 6, 1995 (filed as Exhibit 3(a) to the Company's Form 10-K
for the fiscal year ended October 31, 1994 (File No. 001-14547) and
incorporated herein by reference).
4.2
Amended and Restated Bylaws of the Company (filed as Exhibit 3.1 to the
Company's Current Report on Form 8-K on February 23, 2000 (File No.
001-14547) and incorporated herein by reference).
4.3
Amended and Restated Rights Agreement dated as of February 22, 2000 by
and between Ashworth, Inc. and American Securities Transfer & Trust,
Inc. (filed as Exhibit 4.1 to the Company's Form 8-K filed on March 14,
2000 (File No. 001-14547) and incorporated herein by reference).
4.4
Amendment No. 1 dated as of July 3, 2007 to the Amended and Restated
Rights Agreement dated as of February 22, 2000 by and between Ashworth,
Inc. and Computershare Trust Company, N.A., as successor Rights Agent
(filed as Exhibit 4.1 to the Company's Form 8-K filed on July 3, 2007
(File No. 001-14547) and incorporated herein by reference).
4.5
Ashworth, Inc. 2007 Nonstatutory Stock Option Plan (filed as Exhibit
10.2 to the Company's Form 8-K filed on October 30,
2007 (File No. 001-14547) and
incorporated herein by reference).
5.1
Opinion of Gibson, Dunn & Crutcher LLP.
23.1
Consent of Independent Registered Public Accounting Firm.
23.2
Consent of Gibson, Dunn & Crutcher LLP (contained in Exhibit 5.1 hereto).
24.1
Power of Attorney (contained on the signature page hereto).