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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>As filed with the
Securities and Exchange Commission on October 12, 2005 </FONT></H1>

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<H1 ALIGN=Right><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Registration No. 333- ______ </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>UNITED STATES<BR>SECURITIES AND
EXCHANGE COMMISSION<BR>WASHINGTON, D.C. 20549 </FONT></H1>


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     <P ALIGN=CENTER>_________________ </P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>FORM S-8 </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>REGISTRATION STATEMENT<BR>UNDER<BR>THE SECURITIES ACT OF
1933  </FONT></H1>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151; </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>TEGAL CORPORATION<BR> </FONT><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(Exact name of
registrant as specified in its charter) </FONT> </H1>



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     <TD WIDTH="34%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">            DELAWARE           <BR>
(State or other jurisdiction of<BR>
 incorporation or organization)
</FONT></TD>
     <TD WIDTH="33%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">       2201 S. McDowell Boulevard       <BR>
           Petaluma, CA 94954           <BR>
(Address of principal executive offices)<BR>
               (Zip Code)
</FONT></TD>
     <TD WIDTH="33%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">      68-0370244<BR>
   (I.R.S. Employer<BR>
Identification Number)
</FONT></TD></TR>
</TABLE>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151; </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>THE SEVENTH AMENDED
AND RESTATED 1998 EQUITY PARTICIPATION PLAN<BR>THE FIFTH AMENDED AND
RESTATED OPTION PLAN FOR OUTSIDE DIRECTORS PLAN </FONT></H1>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Full title of the plan) </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151; </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>THOMAS R. MIKA<BR>President and Chief
Executive Officer<BR>TEGAL CORPORATION<BR>2201 S. McDowell
Boulevard<BR>Petaluma, CA 94954<BR>(707) 763-5600<BR>(Name,
address and telephone number, including area code, of agent for service)     </FONT></P>



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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Copies to: </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Robert W. Phillips, Esq.<BR>Latham &amp; Watkins LLP<BR>505 Montgomery Street,
Suite 2000<BR>San Francisco, CA 94111<BR>(415) 391-0600    </FONT></P>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151; </FONT></P>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CALCULATION OF
REGISTRATION FEE </FONT></P>


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<TR VALIGN=Bottom>
     <TH COLSPAN="3" ALIGN="Left"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Title of     <BR>
Securities to<BR>
be Registered
</FONT></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>  Amount  <BR>
  to be   <BR>
Registered
</FONT></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Proposed Maximum<BR>
 Offering Price <BR>
   Per Share
</FONT></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2> Proposed Maximum <BR>
Aggregate Offering<BR>
       Price
</FONT></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>  Amount of<BR>
Registration<BR>
   Fee(2)
</FONT></TH></TR>
<TR VALIGN="BOTTOM" BGCOLOR="#CCEEFF">
     <TD WIDTH="28%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Common Stock, $0.01 par value,</FONT></TD>
     <TD WIDTH="1%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH="1%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH="1%" ALIGN="RIGHT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD WIDTH="6%" ALIGN="RIGHT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
        <TD WIDTH="2%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH="19%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH="1%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH="1%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH="18%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH="1%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH="1%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH="18%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH="1%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH="1%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN="BOTTOM" BGCOLOR="#CCEEFF">
     <TD ALIGN="LEFT" COLSPAN="13"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>and the associated preferred</FONT></TD><TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN="BOTTOM" BGCOLOR="#CCEEFF">
     <TD ALIGN="LEFT" COLSPAN="13"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>stock purchase rights (1)</FONT></TD><TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN="BOTTOM" BGCOLOR="#CCEEFF">
     <TD ALIGN="Left" COLSPAN="13"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>issuable under:</FONT></TD><TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The Seventh Amended and Restated</FONT></TD><TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>1998 Equity Participation Plan</FONT></TD><TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN="Bottom" ALIGN="Center">
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>of Tegal Corporation (3)</FONT></TD><TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>10,000,000</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$0.59</FONT></TD><TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$5,900,000</FONT></TD><TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$694.43</FONT></TD><TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR>
     <TD COLSPAN=3></TD>
     <TD COLSPAN=3></TD>
     <TD COLSPAN=3></TD>
     <TD COLSPAN=3></TD>
     <TD COLSPAN=3></TD></TR>
<TR VALIGN="BOTTOM" BGCOLOR="#CCEEFF">
     <TD ALIGN="LEFT" COLSPAN="13"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The Fifth Amended and Restated</FONT></TD><TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN="BOTTOM" BGCOLOR="#CCEEFF">
     <TD ALIGN="LEFT" COLSPAN="13"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Option Plan for Outside</FONT></TD><TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN="BOTTOM" BGCOLOR="#CCEEFF">
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Directors (4)</FONT></TD><TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="RIGHT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN="RIGHT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>3,400,000</FONT></TD>
        <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$0.59</FONT></TD><TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$2,006,000</FONT></TD><TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$236.11</FONT></TD><TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR>
     <TD COLSPAN=2 ALIGN=RIGHT><HR NOSHADE COLOR=#000000 SIZE=3></TD><TD></TD>
     <TD COLSPAN=2 ALIGN=RIGHT><HR NOSHADE COLOR=#000000 SIZE=3></TD><TD></TD>
     <TD COLSPAN=2 ALIGN=RIGHT><HR NOSHADE COLOR=#000000 SIZE=3></TD><TD></TD>
     <TD COLSPAN=2 ALIGN=RIGHT><HR NOSHADE COLOR=#000000 SIZE=3></TD><TD></TD>
     <TD COLSPAN=2 ALIGN=RIGHT><HR NOSHADE COLOR=#000000 SIZE=3></TD><TD></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Total</FONT></TD><TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>13,400,000</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&#151;</FONT></TD><TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$7,906,000</FONT></TD><TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$930.54</FONT></TD><TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR>
     <TD COLSPAN=2 ALIGN=RIGHT><HR NOSHADE COLOR=#000000 SIZE=3></TD><TD></TD>
     <TD COLSPAN=2 ALIGN=RIGHT><HR NOSHADE COLOR=#000000 SIZE=3></TD><TD></TD>
     <TD COLSPAN=2 ALIGN=RIGHT><HR NOSHADE COLOR=#000000 SIZE=3></TD><TD></TD>
     <TD COLSPAN=2 ALIGN=RIGHT><HR NOSHADE COLOR=#000000 SIZE=3></TD><TD></TD>
     <TD COLSPAN=2 ALIGN=RIGHT><HR NOSHADE COLOR=#000000 SIZE=3></TD><TD></TD></TR>
</TABLE>




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          <TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(1) </FONT></TD>
          <TD WIDTH=97%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Attached to and trading with each share of common stock is a preferred stock
          purchase right. Each right entitles the holder, under the circumstances set
          forth in the Rights Agreement between the registrant and Registrar and Transfer
          Company, as amended, to purchase 1/100<SUP>th</SUP> of a share of Series A
          Junior Participating Preferred Stock. Value attributable to such preferred stock
          purchase rights, if any, is reflected in the market price of the common stock.
          The preferred stock purchase rights will be issued for no additional
          consideration. Accordingly, no additional registration fee is required. </FONT></P></TD>
          </TR>
          </TABLE>
          <BR>

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          <TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(2) </FONT></TD>
          <TD WIDTH=97%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Estimated solely for the purpose of calculating the registration fee and
          computed pursuant to Rule 457(c) under the Securities Act based upon the average
          ($0.59) of the high ($0.61) and low ($0.56) prices for the Company&#146;s common
          stock quoted on the Nasdaq Capital Market on October 7, 2005. </FONT></P></TD>
          </TR>
          </TABLE>
          <BR>

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          <TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(3) </FONT></TD>
          <TD WIDTH=97%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          The Seventh Amended and Restated 1998 Equity Participation Plan authorizes the
          issuance of 20,000,000 shares of the Company&#146;s common stock, 10,00,000 of
          which were previously registered on Form S-8 (File Nos. 333-66781, 333-88373,
          333-51294, 333-110650 and 333-119272) filed with the Commission on November 4,
          1998, October 4, 1999, December 5, 2000, November 21, 2003 and September 24,
          2004, respectively. </FONT></P></TD>
          </TR>
          </TABLE>
          <BR>

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          <TD ALIGN=LEFT WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4) </FONT></TD>
          <TD WIDTH=97%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          The Fifth Amended and Restated Option Plan for Outside Directors authorizes the
          issuance of 4,000,000 shares of the Company&#146;s common stock, 1,600,000 of
          which were previously registered on Form S-8 (File Nos. 333-00462, 333-110650
          and 333-119272) filed with the Commission on January 19, 1996, November 21, 2003
          and September 24, 2004, respectively. </FONT></P></TD>
          </TR>
          </TABLE>
          <BR>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>I.<BR>INFORMATION REQUIRED
IN THE SECTION 10(A) PROSPECTUS  </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
information called for in Part I of Form S-8 is not being filed with or included in this
Form S-8 (by incorporation by reference or otherwise) in accordance with the rules and
regulations of the Securities and Exchange Commission (the &#147;Commission&#148;). </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>II.<BR>INFORMATION REQUIRED
IN THE REGISTRATION STATEMENT  </FONT></H1>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Item 3. <U>Incorporation of Documents
by Reference.</U> </FONT> </H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>In
this registration statement, Tegal Corporation is sometimes referred to as &#147;we,&#148;
&#147;us&#148; or &#147;our.&#148;</I> </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to General Instruction E of Form S-8, this registration statement is filed solely to
register an additional 13,400,000 shares of our common stock reserved for issuance under
our Seventh Amended and Restated 1998 Equity Participation Plan and our Fifth Amended and
Restated Option Plan for Outside Directors, which increases were approved by our board of
directors on July 15, 2005, and approved by our stockholders on September 13, 2005. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to General Instruction E, the following documents which we have filed with the Commission
are hereby incorporated by reference in this registration statement: </FONT></P>



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     <TD WIDTH="5%" ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&#149;</FONT></TD>
     <TD WIDTH="95%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Registration statements on Form S-8 (File Nos. 333-00462, 333-66781, 333-88373, 333-51294,
     333-110650, 333-119272), filed with the Commission on January 19, 1996, November 4, 1998,
     October 4, 1999, December 5, 2000, November 21, 2003 and September 24, 2004, respectively,
     and our latest prospectus filed pursuant to Rule 424(b) under the Securities Act of 1933,
     as amended.
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&#149;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Our Annual Report on Form 10-K for the fiscal year ended March 31, 2005.
</FONT></TD></TR>
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     <TD ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&#149;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Our Quarterly Report on Form 10-Q for the three months ended June 30, 2005.
</FONT></TD></TR>
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     <TD ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&#149;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Our Definitive Proxy Statement filed with the Commission on August 1, 2005.
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&#149;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Our Current Reports on Form 8-K filed on May 25, 2005, July 11, 2005, July 19, 2005, July 21, 2005, August 9, 2005, August
     19, 2005, September 15, 2005, September 21, 2005 and September 30, 2005 and on Form 8-K/A filed on September 22, 2005.
</FONT></TD></TR>
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     <TD ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&#149;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">The description of the common stock contained in our Registration Statement on Form 8-A (File No. 01-26824), which was
     declared effective by the Commission on October 18, 1995, including any subsequently filed amendments and reports
     updating this description.
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&#149;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">All documents filed with the Commission pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act, after the date
     of this registration statement and prior to the filing of a post-effective amendment which indicates that all securities
     offered have been sold or which deregisters all securities then remaining unsold.
</FONT></TD></TR>
</TABLE>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any
statement contained in a document incorporated or deemed to be incorporated by reference
herein shall be deemed to be modified or superseded for purposes of this registration
statement to the extent that a statement contained in any subsequently filed document
which also is deemed to be incorporated by reference herein modifies or supersedes such
statement. Any such statement so modified or superseded shall not be deemed, except as so
modified or superseded, to constitute a part of this registration statement. </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Item 4. <U>Description of
Securities.</U> </FONT> </H1>

<!-- MARKER FORMAT-SHEET="Head Sub 2 Left" FSL="Default" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable. </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Item 5. <U>Interests of
Named Experts and Counsel.</U> </FONT> </H1>

<!-- MARKER FORMAT-SHEET="Head Sub 2 Left" FSL="Default" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable. </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Item 6. <U>Indemnification
of Directors and Officers.</U> </FONT> </H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We
are a Delaware corporation. Subsection (b)(7) of Section 102 of the Delaware General
Corporation Law (the &#147;DGCL&#148;), enables a corporation in its original certificate
of incorporation or an amendment thereto to eliminate or limit the personal liability of a
director to the corporation or its stockholders for monetary damages for breach of the
director&#146;s fiduciary duty, except (i) for any breach of the director&#146;s duty of
loyalty to the corporation or its stockholders, (ii) for acts or omissions not in good
faith or which involve intentional misconduct or a knowing violation of law, (iii)
pursuant to Section 174 of the DGCL (providing for liability of directors for unlawful
payment of dividends or unlawful stock purchases or redemptions) or (iv) for any
transaction from which the director derived an improper personal benefit. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subsection
(a) of Section 145 of the DGCL empowers a corporation to indemnify any present or former
director, officer, employee or agent of the corporation, or any individual serving at the
corporation&#146;s request as a director, officer, employee or agent of another
organization, 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), against
expenses (including attorneys&#146; fees), judgments, fines and amounts paid in settlement
actually and reasonably incurred by the person in connection with such action, suit or
proceeding provided that such director, officer, employee or agent acted in good faith and
in a manner he reasonably believed to be in, or not opposed to, the best interests of the
corporation, and, with respect to any criminal action or proceeding, provided further that
such director, officer, employee or agent had no reasonable cause to believe his conduct
was unlawful. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subsection
(b) of Section 145 empowers a corporation to indemnify any present or former director,
officer, employee or agent 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 the 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 (including attorneys&#146; fees) actually
and reasonably incurred by the person in connection with the defense or settlement of such
action or suit provided that such director, officer, employee or agent acted in good faith
and in a manner 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 director, officer, employee or agent shall have been adjudged to
be liable to the corporation unless and only to the extent that the Court of Chancery or
the court in which such action or suit was brought shall determine upon application that,
despite the adjudication of liability but in view of all of the circumstances of the case,
such director or officer is fairly and reasonably entitled to indemnity for such expenses
which the Court of Chancery or such other court shall deem proper. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section
145 further provides that to the extent a director, officer, employee or agent has been
successful in the defense of any action, suit or proceeding referred to in subsections (a)
and (b) or in the defense of any claim, issue or matter therein, he shall be indemnified
against expenses (including attorneys&#146; fees) actually and reasonably incurred by him
in connection therewith; that indemnification and advancement of expenses provided for,
by, or granted pursuant to, Section 145 shall not be deemed exclusive of any other rights
to which the indemnified party may be entitled; and empowers the corporation to purchase
and maintain insurance on behalf of a present or former director, officer, employee or
agent of the corporation, or any individual serving at the corporation&#146;s request as a
director, officer or employee of another organization, against any liability asserted
against him or incurred by him in any such capacity, or arising out of his status as such,
whether or not the corporation would have the power to indemnify him against such
liabilities under Section 145. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our
Certificate of Incorporation provides that to the fullest extent permitted by the DGCL, a
director of Tegal shall not be liable to Tegal or its stockholders for monetary damages
for breach of fiduciary duty as a director. </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Item 7. <U>Exemption from
Registration Channels.</U> </FONT> </H1>

<!-- MARKER FORMAT-SHEET="Head Sub 2 Left" FSL="Default" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable. </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Major Left Bold" FSL="Default" -->
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 8. <U>Exhibits.</U> </FONT> </H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following
additional exhibits are also attached for filing: </FONT></P>




<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 ALIGN=Center WIDTH=760>
<TR VALIGN=Bottom>
     <TH ALIGN="Left"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit<BR>
Number
</FONT></TH>
     <TH ALIGN="Left"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Description
</FONT></TH></TR>
<TR VALIGN="BOTTOM" BGCOLOR="#CCEEFF">
     <TD WIDTH="8%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.1*</FONT></TD>
     <TD WIDTH="92%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The Seventh Amended and Restated 1998 Equity Participation Plan.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.2*</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The Fifth Amended and Restated Option Plan for Outside Directors.</FONT></TD></TR>
<TR VALIGN="BOTTOM" BGCOLOR="#CCEEFF">
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>5.1</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Opinion of Latham &amp; Watkins LLP.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>23.1</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of Latham &amp; Watkins LLP (included in Exhibit 5.1).</FONT></TD></TR>
<TR VALIGN="BOTTOM" BGCOLOR="#CCEEFF">
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>23.2</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of Moss Adams LLP, Independent Registered Public Accounting Firm.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>23.3</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of PricewaterhouseCoopers LLP, Independent Registered Public Accounting Firm.</FONT></TD></TR>
<TR VALIGN="BOTTOM" BGCOLOR="#CCEEFF">
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>24.1</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Power of Attorney (included in the signature page).</FONT></TD></TR>
</TABLE>

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<P>_________________ </P>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>* </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Filed as an exhibit to the definitive proxy statement filed August 1, 2005 (File No.
000-26824) and incorporated herein by reference. </FONT></TD>
</TR>
</TABLE>
<BR>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 9. Undertakings. </FONT></H1>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(a)&nbsp;&nbsp;&nbsp;&nbsp;
          The undersigned registrant hereby undertakes: </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Indent" FSL="Default" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          To file, during any period in which offers or sales are being made, a
          post-effective amendment to this registration statement: </FONT></P>

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          <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
               <TR VALIGN=TOP>
               <TD ALIGN=RIGHT WIDTH=6%></TD>
               <TD WIDTH=94%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
               To include any prospectus required by Section 10(a)(3) of the Securities Act of
               1933; </FONT></P></TD>
               </TR>
               </TABLE>
               <BR>

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          <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
               <TR VALIGN=TOP>
               <TD ALIGN=RIGHT WIDTH=6%></TD>
               <TD WIDTH=94%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
               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 end 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 &#147;Calculation of Registration Fee&#148;
               table in the effective registration statement; </FONT></P></TD>
               </TR>
               </TABLE>
               <BR>

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          <TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0>
               <TR VALIGN=TOP>
               <TD ALIGN=RIGHT WIDTH=6%></TD>
               <TD WIDTH=94%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
               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; </FONT></P></TD>
               </TR>
               </TABLE>
               <BR>

<!-- MARKER FORMAT-SHEET="Para Flush" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2><I>provided</I>, <I>however</I>, that
paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the registration statement is on Form
S-3, Form S-8 or Form F-3, and 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 the registration statement. </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          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. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Indent" FSL="Default" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          To remove from registration by means of a post-effective amendment any of the
          securities being registered which remain unsold at the termination of the
          offering. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Flush" FSL="Default" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(b)&nbsp;&nbsp;&nbsp;&nbsp;
          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 (and, where applicable, each filing of an
          employee benefit plan&#146;s annual report pursuant to 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. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Flush" FSL="Default" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(c)&nbsp;&nbsp;&nbsp;&nbsp;
          Insofar as indemnification for liabilities arising under the Securities Act of
          1933 may be permitted to directors, officers and controlling persons of the
          registrant pursuant to the foregoing provisions, or otherwise, the registrant
          has been advised that in the opinion of the Securities and Exchange Commission
          such indemnification is against public policy as expressed in the Act and is,
          therefore, unenforceable. In the event that a claim for indemnification against
          such liabilities (other than the payment by the registrant of expenses incurred
          or paid by a director, officer or controlling person of the registrant in the
          successful defense of any action, suit or proceeding) is asserted by such
          director, officer or controlling person in connection with the securities being
          registered, the registrant will, unless in the opinion of its counsel the matter
          has been settled by controlling precedent, submit to a court of appropriate
          jurisdiction the question whether such indemnification by it is against public
          policy as expressed in the Act and will be governed by the final adjudication of
          such issue. </FONT></P>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>SIGNATURES </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&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 Petaluma, State of California on
this 12th day of October, 2005. </FONT></P>



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<TABLE WIDTH=100% CELLSPACING=0 CELLPADDING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=40%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>TEGAL CORPORATION</B><BR><BR>
<BR>By: /S/ THOMAS R. MIKA<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Thomas R. Mika<BR>President and Chief Executive Officer</FONT></TD>
</TR>
</TABLE>
<BR>


<!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" -->
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>POWER OF ATTORNEY </FONT></H1>

<!-- MARKER FORMAT-SHEET="Para Large Indent" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW
ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes
and appoints Thomas R. Mika and Christine Hergenrother, and each or either of them, his
true and lawful attorney-in-fact and agent, with full power of substitution and
resubstitution, for him and in his name, place and stead, in any and all capacities, to
sign any and all amendments (including post-effective amendments) to this registration
statement, and to file the same, with all exhibits thereto, and other documents in
connection therewith, with the Securities and Exchange Commission, granting unto said
attorneys-in-fact and agents, and each of them, full power and authority to do and perform
each and every act and thing requisite and necessary to be done in connection therewith,
as fully to all intents and purposes as he might or could do in person, hereby ratifying
and confirming all that said attorneys-in-fact and agents, or any of them, or their or his
substitutes or substitute, may lawfully do or cause to be done by virtue hereof. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&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 and on October 12, 2005. </FONT></P>



<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="Bottom" ALIGN="Center">
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="1"><U>Signature</U> </FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="1"><U>Title</U> </FONT></TH></TR>
<TR VALIGN="TOP" ALIGN="CENTER" BGCOLOR="#CCEEFF">
     <TD WIDTH="34%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>&nbsp;&nbsp;&nbsp;&nbsp;/s/&nbsp;&nbsp; THOMAS R. MIKA&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Thomas R. Mika </FONT>
</TD>
     <TD WIDTH="33%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">President and Chief Executive Officer<BR>
&nbsp;&nbsp;&nbsp;&nbsp;(Principal Executive Officer)<BR>
</FONT></TD></TR>
<TR VALIGN="Top" ALIGN="Center">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>&nbsp;&nbsp;/s/&nbsp;&nbsp; CHRISTINE T. HERGENROTHER&nbsp;&nbsp;</U><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Christine T. Hergenrother </FONT>
</TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Chief Financial Officer (Principal<BR>
&nbsp;Financial and Accounting Officer)
</FONT></TD></TR>
<TR VALIGN="TOP" ALIGN="CENTER" BGCOLOR="#CCEEFF">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>&nbsp;&nbsp;&nbsp;/s/ &nbsp;&nbsp; EDWARD A. DOHRING*&nbsp;&nbsp;&nbsp; </U><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Edward A. Dohring </FONT>
</TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Director
</FONT></TD></TR>
<TR VALIGN="TOP" ALIGN="CENTER">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>&nbsp;&nbsp;&nbsp;/s/ &nbsp;&nbsp; JEFFREY M. KRAUSS*&nbsp;&nbsp;&nbsp; </U><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Jeffrey M. Krauss </FONT>
</TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Director
</FONT></TD></TR>
<TR VALIGN="Top" ALIGN="Center" BGCOLOR="#CCEEFF">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>&nbsp;&nbsp;&nbsp;/s/ &nbsp;&nbsp;RALPH MARTIN*&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ralph Martin </FONT>
</TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Director
</FONT></TD></TR>
<TR VALIGN="TOP" ALIGN="CENTER">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>&nbsp;&nbsp;&nbsp;/s/ &nbsp;&nbsp; BRAD MATTSON*&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
&nbsp;&nbsp;&nbsp;&nbsp;Brad Mattson </FONT>
</TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Chairman of the Board of Directors
</FONT></TD></TR>
<TR VALIGN="Top" ALIGN="Center" BGCOLOR="#CCEEFF">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>&nbsp;&nbsp;&nbsp;&nbsp;/s/ &nbsp;&nbsp;H. DUANE WADSWORTH*&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;H. Duane Wadsworth </FONT>
</TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Director
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">* By:<U> /s/ THOMAS R. MIKA</U><BR>
Attorney&#150;in&#150;fact </FONT>
</TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD></TR>
</TABLE>


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<!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" -->
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>INDEX TO EXHIBITS </FONT></H1>

<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 ALIGN=Center WIDTH=760>
<TR VALIGN=Bottom>
     <TH ALIGN="Left"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit<BR>
Number
</FONT></TH>
     <TH ALIGN="Left"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Description
</FONT></TH></TR>
<TR VALIGN="BOTTOM" BGCOLOR="#CCEEFF">
     <TD WIDTH="8%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.1*</FONT></TD>
     <TD WIDTH="92%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The Seventh Amended and Restated 1998 Equity Participation Plan.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.2*</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The Fifth Amended and Restated Option Plan for Outside Directors.</FONT></TD></TR>
<TR VALIGN="BOTTOM" BGCOLOR="#CCEEFF">
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>5.1</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Opinion of Latham &amp; Watkins LLP.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>23.1</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of Latham &amp; Watkins LLP (included in Exhibit 5.1).</FONT></TD></TR>
<TR VALIGN="BOTTOM" BGCOLOR="#CCEEFF">
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>23.2</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of Moss Adams LLP, Independent Registered Public Accounting Firm.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>23.3</FONT></TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of PricewaterhouseCoopers LLP, Independent Registered Public Accounting Firm.</FONT></TD></TR>
<TR VALIGN="BOTTOM" BGCOLOR="#CCEEFF">
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>24.1</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Power of Attorney (included in the signature page).</FONT></TD></TR>
</TABLE>

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<P>_________________ </P>

<!-- MARKER FORMAT-SHEET="Para Flush" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>* Filed as an exhibit to the
definitive proxy statement filed August 1, 2005 (File No. 000-26824) and incorporated
herein by reference. </FONT></P>

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<HR SIZE=5 COLOR=GRAY NOSHADE>

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<P ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>EXHIBIT 23.2</B> </FONT> </P>

<!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" -->
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM </FONT></H1>

<!-- MARKER FORMAT-SHEET="Para Flush" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>We consent to the
incorporation by reference in Tegal Corporation&#146;s Registration Statement on Form S-8 of our
report, dated May 27, 2005, on the audit of Tegal Corporation&#146;s consolidated financial statements and schedule, which appears in Tegal Corporation&#146;s Annual Report on
Form 10-K, as amended, for the year ended March 31, 2005. </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Sub 1 Left" FSL="Default" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/
Moss Adams, LLP </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Left" FSL="Default" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Santa Rosa, California<BR>October 11, 2005 </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Right" FSL="Default" -->
<P ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>EXHIBIT 23.3</B> </FONT> </P>

<!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" -->
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM </FONT></H1>

<!-- MARKER FORMAT-SHEET="Para Flush" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>We hereby consent to the
incorporation by reference in this Registration Statement on Form S-8 of our
report dated June 25, 2004, relating to the consolidated financial statements and the financial statement schedule, which appears in Tegal Corporation&#146;s Annual Report on
Form 10-K, as amended, for the year ended March 31, 2005. </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Sub 1 Left" FSL="Default" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/
PricewaterhouseCoopers LLP </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Left" FSL="Default" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>San Jose, California<BR>October 10, 2005 </FONT></P>

</BODY>
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{"company-data": {"conformed-name": "TEGAL CORP /DE/", "cik": "0000931059", "assigned-sic": "3559", "irs-number": "680370244", "state-of-incorporation": "DE", "fiscal-year-end": "0331"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-128953", "film-number": "051134570"}, "business-address": {"street1": "2201 SOUTH MCDOWELL BLVD", "city": "PETALUMA", "state": "CA", "zip": "94954", "phone": "7077635600"}, "mail-address": {"street1": "2201 SOUTH MCDOWELL BLVD", "city": "PETALUMA", "state": "CA", "zip": "94954"}}
As filed with the
Securities and Exchange Commission on October 12, 2005
Registration No. 333- ______
UNITED STATES
SECURITIES AND
EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
_________________
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF
1933
——————————
TEGAL CORPORATION
(Exact name of
registrant as specified in its charter)
DELAWARE
(State or other jurisdiction of
incorporation or organization)
2201 S. McDowell Boulevard
Petaluma, CA 94954
(Address of principal executive offices)
(Zip Code)
68-0370244
(I.R.S. Employer
Identification Number)
——————————
THE SEVENTH AMENDED
AND RESTATED 1998 EQUITY PARTICIPATION PLAN
THE FIFTH AMENDED AND
RESTATED OPTION PLAN FOR OUTSIDE DIRECTORS PLAN
(Full title of the plan)
——————————
THOMAS R. MIKA
President and Chief
Executive Officer
TEGAL CORPORATION
2201 S. McDowell
Boulevard
Petaluma, CA 94954
(707) 763-5600
(Name,
address and telephone number, including area code, of agent for service)
Copies to:
Robert W. Phillips, Esq.
Latham & Watkins LLP
505 Montgomery Street,
Suite 2000
San Francisco, CA 94111
(415) 391-0600
——————————
CALCULATION OF
REGISTRATION FEE
Title of
Securities to
be Registered
Amount
to be
Registered
Proposed Maximum
Offering Price
Per Share
Proposed Maximum
Aggregate Offering
Price
Amount of
Registration
Fee(2)
Common Stock, $0.01 par value,
and the associated preferred
stock purchase rights (1)
issuable under:
The Seventh Amended and Restated
1998 Equity Participation Plan
of Tegal Corporation (3)
10,000,000
$0.59
$5,900,000
$694.43
The Fifth Amended and Restated
Option Plan for Outside
Directors (4)
3,400,000
$0.59
$2,006,000
$236.11
Total
13,400,000
—
$7,906,000
$930.54
(1)
Attached to and trading with each share of common stock is a preferred stock
          purchase right. Each right entitles the holder, under the circumstances set
          forth in the Rights Agreement between the registrant and Registrar and Transfer
          Company, as amended, to purchase 1/100
th
of a share of Series A
          Junior Participating Preferred Stock. Value attributable to such preferred stock
          purchase rights, if any, is reflected in the market price of the common stock.
          The preferred stock purchase rights will be issued for no additional
          consideration. Accordingly, no additional registration fee is required.
(2)
Estimated solely for the purpose of calculating the registration fee and
          computed pursuant to Rule 457(c) under the Securities Act based upon the average
          ($0.59) of the high ($0.61) and low ($0.56) prices for the Company's common
          stock quoted on the Nasdaq Capital Market on October 7, 2005.
(3)
The Seventh Amended and Restated 1998 Equity Participation Plan authorizes the
          issuance of 20,000,000 shares of the Company's common stock, 10,00,000 of
          which were previously registered on Form S-8 (File Nos. 333-66781, 333-88373,
          333-51294, 333-110650 and 333-119272) filed with the Commission on November 4,
          1998, October 4, 1999, December 5, 2000, November 21, 2003 and September 24,
          2004, respectively.
(4)
The Fifth Amended and Restated Option Plan for Outside Directors authorizes the
          issuance of 4,000,000 shares of the Company's common stock, 1,600,000 of
          which were previously registered on Form S-8 (File Nos. 333-00462, 333-110650
          and 333-119272) filed with the Commission on January 19, 1996, November 21, 2003
          and September 24, 2004, respectively.
I.
INFORMATION REQUIRED
IN THE SECTION 10(A) PROSPECTUS
The
information called for in Part I of Form S-8 is not being filed with or included in this
Form S-8 (by incorporation by reference or otherwise) in accordance with the rules and
regulations of the Securities and Exchange Commission (the "Commission").
II.
INFORMATION REQUIRED
IN THE REGISTRATION STATEMENT
Item 3.
Incorporation of Documents
by Reference.
In
this registration statement, Tegal Corporation is sometimes referred to as "we,"
"us" or "our."
Pursuant
to General Instruction E of Form S-8, this registration statement is filed solely to
register an additional 13,400,000 shares of our common stock reserved for issuance under
our Seventh Amended and Restated 1998 Equity Participation Plan and our Fifth Amended and
Restated Option Plan for Outside Directors, which increases were approved by our board of
directors on July 15, 2005, and approved by our stockholders on September 13, 2005.
Pursuant
to General Instruction E, the following documents which we have filed with the Commission
are hereby incorporated by reference in this registration statement:
•
Registration statements on Form S-8 (File Nos. 333-00462, 333-66781, 333-88373, 333-51294,
     333-110650, 333-119272), filed with the Commission on January 19, 1996, November 4, 1998,
     October 4, 1999, December 5, 2000, November 21, 2003 and September 24, 2004, respectively,
     and our latest prospectus filed pursuant to Rule 424(b) under the Securities Act of 1933,
     as amended.
•
Our Annual Report on Form 10-K for the fiscal year ended March 31, 2005.
•
Our Quarterly Report on Form 10-Q for the three months ended June 30, 2005.
•
Our Definitive Proxy Statement filed with the Commission on August 1, 2005.
•
Our Current Reports on Form 8-K filed on May 25, 2005, July 11, 2005, July 19, 2005, July 21, 2005, August 9, 2005, August
     19, 2005, September 15, 2005, September 21, 2005 and September 30, 2005 and on Form 8-K/A filed on September 22, 2005.
•
The description of the common stock contained in our Registration Statement on Form 8-A (File No. 01-26824), which was
     declared effective by the Commission on October 18, 1995, including any subsequently filed amendments and reports
     updating this description.
•
All documents filed with the Commission pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act, after the date
     of this registration statement and prior to the filing of a post-effective amendment which indicates that all securities
     offered have been sold or which deregisters all securities then remaining unsold.
Any
statement contained in a document incorporated or deemed to be incorporated by reference
herein shall be deemed to be modified or superseded for purposes of this registration
statement to the extent that a statement contained in any subsequently filed document
which also is deemed to be incorporated by reference herein modifies or supersedes such
statement. Any such statement so modified or superseded shall not be deemed, except as so
modified or superseded, to constitute a part of this registration statement.
Item 4.
Description of
Securities.
Not
applicable.
Item 5.
Interests of
Named Experts and Counsel.
Not
applicable.
Item 6.
Indemnification
of Directors and Officers.
We
are a Delaware corporation. Subsection (b)(7) of Section 102 of the Delaware General
Corporation Law (the "DGCL"), enables a corporation in its original certificate
of incorporation or an amendment thereto to eliminate or limit the personal liability of a
director to the corporation or its stockholders for monetary damages for breach of the
director's fiduciary duty, except (i) for any breach of the director's duty of
loyalty to the corporation or its stockholders, (ii) for acts or omissions not in good
faith or which involve intentional misconduct or a knowing violation of law, (iii)
pursuant to Section 174 of the DGCL (providing for liability of directors for unlawful
payment of dividends or unlawful stock purchases or redemptions) or (iv) for any
transaction from which the director derived an improper personal benefit.
Subsection
(a) of Section 145 of the DGCL empowers a corporation to indemnify any present or former
director, officer, employee or agent of the corporation, or any individual serving at the
corporation's request as a director, officer, employee or agent of another
organization, 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), against
expenses (including attorneys' fees), judgments, fines and amounts paid in settlement
actually and reasonably incurred by the person in connection with such action, suit or
proceeding provided that such director, officer, employee or agent acted in good faith and
in a manner he reasonably believed to be in, or not opposed to, the best interests of the
corporation, and, with respect to any criminal action or proceeding, provided further that
such director, officer, employee or agent had no reasonable cause to believe his conduct
was unlawful.
Subsection
(b) of Section 145 empowers a corporation to indemnify any present or former director,
officer, employee or agent 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 the 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 (including attorneys' fees) actually
and reasonably incurred by the person in connection with the defense or settlement of such
action or suit provided that such director, officer, employee or agent acted in good faith
and in a manner 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 director, officer, employee or agent shall have been adjudged to
be liable to the corporation unless and only to the extent that the Court of Chancery or
the court in which such action or suit was brought shall determine upon application that,
despite the adjudication of liability but in view of all of the circumstances of the case,
such director or officer is fairly and reasonably entitled to indemnity for such expenses
which the Court of Chancery or such other court shall deem proper.
Section
145 further provides that to the extent a director, officer, employee or agent has been
successful in the defense of any action, suit or proceeding referred to in subsections (a)
and (b) or in the defense of any claim, issue or matter therein, he shall be indemnified
against expenses (including attorneys' fees) actually and reasonably incurred by him
in connection therewith; that indemnification and advancement of expenses provided for,
by, or granted pursuant to, Section 145 shall not be deemed exclusive of any other rights
to which the indemnified party may be entitled; and empowers the corporation to purchase
and maintain insurance on behalf of a present or former director, officer, employee or
agent of the corporation, or any individual serving at the corporation's request as a
director, officer or employee of another organization, against any liability asserted
against him or incurred by him in any such capacity, or arising out of his status as such,
whether or not the corporation would have the power to indemnify him against such
liabilities under Section 145.
Our
Certificate of Incorporation provides that to the fullest extent permitted by the DGCL, a
director of Tegal shall not be liable to Tegal or its stockholders for monetary damages
for breach of fiduciary duty as a director.
Item 7.
Exemption from
Registration Channels.
Not
applicable.
Item 8.
Exhibits.
The following
additional exhibits are also attached for filing:
Exhibit
Number
Description
4.1*
The Seventh Amended and Restated 1998 Equity Participation Plan.
4.2*
The Fifth Amended and Restated Option Plan for Outside Directors.
5.1
Opinion of Latham & Watkins LLP.
23.1
Consent of Latham & Watkins LLP (included in Exhibit 5.1).
23.2
Consent of Moss Adams LLP, Independent Registered Public Accounting Firm.
23.3
Consent of PricewaterhouseCoopers LLP, Independent Registered Public Accounting Firm.
24.1
Power of Attorney (included in the signature page).
_________________
*
Filed as an exhibit to the definitive proxy statement filed August 1, 2005 (File No.
000-26824) and incorporated herein by reference.
Item 9. Undertakings.
(a)    
          The undersigned registrant hereby undertakes:
(1)       
          To file, during any period in which offers or sales are being made, a
          post-effective amendment to this registration statement:
(i)       
               To include any prospectus required by Section 10(a)(3) of the Securities Act 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 end 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 (a)(1)(i) and (a)(1)(ii) do not apply if the registration statement is on Form
S-3, Form S-8 or Form F-3, and 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 the registration statement.
(2)       
          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.
(3)       
          To remove from registration by means of a post-effective amendment any of the
          securities being registered which remain unsold at the termination of the
          offering.
(b)    
          The undersigned registrant hereby undertakes that, for purposes of determining
          any liability under the Securities Act of 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 (and, where applicable, each filing of an
          employee benefit plan's annual report pursuant to 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.
(c)    
          Insofar as indemnification for liabilities arising under the Securities Act of
          1933 may be permitted to directors, officers and controlling persons of the
          registrant pursuant to the foregoing provisions, or otherwise, the registrant
          has been advised that in the opinion of the Securities and Exchange Commission
          such indemnification is against public policy as expressed in the Act and is,
          therefore, unenforceable. In the event that a claim for indemnification against
          such liabilities (other than the payment by the registrant of expenses incurred
          or paid by a director, officer or controlling person of the registrant in the
          successful defense of any action, suit or proceeding) is asserted by such
          director, officer or controlling person in connection with the securities being
          registered, the registrant will, unless in the opinion of its counsel the matter
          has been settled by controlling precedent, submit to a court of appropriate
          jurisdiction the question whether such indemnification by it is against public
          policy as expressed in the Act and will be governed by the final adjudication of
          such issue.
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 Petaluma, State of California on
this 12th day of October, 2005.
TEGAL CORPORATION
By: /S/ THOMAS R. MIKA
——————————————
Thomas R. Mika
President and Chief Executive Officer
POWER OF ATTORNEY
KNOW
ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes
and appoints Thomas R. Mika and Christine Hergenrother, and each or either of them, his
true and lawful attorney-in-fact and agent, with full power of substitution and
resubstitution, for him and in his name, place and stead, in any and all capacities, to
sign any and all amendments (including post-effective amendments) to this registration
statement, and to file the same, with all exhibits thereto, and other documents in
connection therewith, with the Securities and Exchange Commission, granting unto said
attorneys-in-fact and agents, and each of them, full power and authority to do and perform
each and every act and thing requisite and necessary to be done in connection therewith,
as fully to all intents and purposes as he might or could do in person, hereby ratifying
and confirming all that said attorneys-in-fact and agents, or any of them, or their or his
substitutes or substitute, 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 and on October 12, 2005.
Signature
Title
/s/   THOMAS R. MIKA
Thomas R. Mika
President and Chief Executive Officer
(Principal Executive Officer)
/s/   CHRISTINE T. HERGENROTHER
Christine T. Hergenrother
Chief Financial Officer (Principal
Financial and Accounting Officer)
/s/    EDWARD A. DOHRING*
Edward A. Dohring
Director
/s/    JEFFREY M. KRAUSS*
Jeffrey M. Krauss
Director
/s/   RALPH MARTIN*
Ralph Martin
Director
/s/    BRAD MATTSON*
Brad Mattson
Chairman of the Board of Directors
/s/   H. DUANE WADSWORTH*
H. Duane Wadsworth
Director
* By:
/s/ THOMAS R. MIKA
Attorney–in–fact
INDEX TO EXHIBITS
Exhibit
Number
Description
4.1*
The Seventh Amended and Restated 1998 Equity Participation Plan.
4.2*
The Fifth Amended and Restated Option Plan for Outside Directors.
5.1
Opinion of Latham & Watkins LLP.
23.1
Consent of Latham & Watkins LLP (included in Exhibit 5.1).
23.2
Consent of Moss Adams LLP, Independent Registered Public Accounting Firm.
23.3
Consent of PricewaterhouseCoopers LLP, Independent Registered Public Accounting Firm.
24.1
Power of Attorney (included in the signature page).
_________________
* Filed as an exhibit to the
definitive proxy statement filed August 1, 2005 (File No. 000-26824) and incorporated
herein by reference.
EXHIBIT 23.2
CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the
incorporation by reference in Tegal Corporation's Registration Statement on Form S-8 of our
report, dated May 27, 2005, on the audit of Tegal Corporation's consolidated financial statements and schedule, which appears in Tegal Corporation's Annual Report on
Form 10-K, as amended, for the year ended March 31, 2005.
/s/
Moss Adams, LLP
Santa Rosa, California
October 11, 2005
EXHIBIT 23.3
CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the
incorporation by reference in this Registration Statement on Form S-8 of our
report dated June 25, 2004, relating to the consolidated financial statements and the financial statement schedule, which appears in Tegal Corporation's Annual Report on
Form 10-K, as amended, for the year ended March 31, 2005.
/s/
PricewaterhouseCoopers LLP
San Jose, California
October 10, 2005