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<FONT size=2 face="serif">As filed with the Securities and Exchange Commission on February 12, 2008 Registration No. 333-</FONT><br>
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</div>
<div align="center"><B><FONT size=5 face="serif">SECURITIES AND EXCHANGE COMMISSION </FONT></B><BR>
<B><FONT size=2 face="serif">Washington, D.C. 20549</FONT></B><B><FONT size=1 face="serif"> </FONT></B><BR>
<hr align="center" width="20%" size="1" noshade>
<B><FONT size=5 face="serif">FORM S-8 </FONT></B><BR>
    <B><FONT size=2 face="serif">REGISTRATION STATEMENT </FONT></B><BR>
    <B><FONT size=2 face="serif">UNDER </FONT></B><BR>
    <B><FONT size=2 face="serif">THE SECURITIES ACT OF 1933 </FONT></B><BR>
<hr align="center" width="20%" size="1" noshade>
    <B><FONT size=5 face="serif">SIRIUS SATELLITE RADIO INC.</FONT></B><FONT size=5 face="serif"> </FONT><BR>
    <FONT size=2 face="serif">(Exact name of registrant as specified in its charter)</FONT><FONT face="serif"> </FONT>
</div>
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  <TD width="49%" align=center nowrap>&nbsp;</TD>
  <TD align=center nowrap>&nbsp;</TD>
  <TD width="49%" align=center nowrap>&nbsp;</TD>
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  <TD width=49% align=center nowrap>
<B><FONT size=2 face="serif">Delaware</FONT></B>  </TD>
  <TD align=center nowrap>&nbsp;</TD>
  <TD width="49%" align=center nowrap>
<B><FONT size=2 face="serif">52-170027</FONT></B>  </TD>
</TR>
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  <TD width=49% align=center nowrap>
<FONT size=2 face="serif">(State or other jurisdiction of</FONT>  </TD>
  <TD align=center nowrap>&nbsp;</TD>
  <TD width="49%" align=center nowrap>
<FONT size=2 face="serif">(IRS Employer</FONT>  </TD>
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  <TD width=49% align=center nowrap>
<FONT size=2 face="serif">incorporation or organization)</FONT>  </TD>
  <TD align=center nowrap>&nbsp;</TD>
  <TD width="49%" align=center nowrap>
<FONT size=2 face="serif">Identification No.)</FONT>  </TD>
</TR>
<TR valign="bottom">
  <TD width="49%" align=left nowrap>&nbsp;</TD>
  <TD align=center nowrap>&nbsp;</TD>
  <TD width="49%" align=center nowrap>&nbsp;</TD>
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  <TD colspan="3" align=center nowrap>
    <B><FONT size=2 face="serif">1221 Avenue of the Americas, 36th Floor</FONT></B>  </TD>
  </TR>
<TR valign="bottom">
  <TD colspan="3" align=center nowrap>
    <B><FONT size=2 face="serif">New York, New York 10020</FONT></B>  </TD>
  </TR>
<TR valign="bottom">
  <TD colspan="3" align=center nowrap>
    <B><FONT size=2 face="serif"></FONT></B>
    <B><FONT size=2 face="serif">(212) 584-5100</FONT></B>  </TD>
  </TR>
<TR valign="bottom">
  <TD colspan="3" align=center nowrap><FONT size=2 face="serif">(Address, including
      zip code, and telephone number, including area code, of Registrant&#146;s
    principal executive offices)</FONT> </TD>
  </TR>
<TR>
  <TD colspan=3 align="center">&nbsp;  </TD>
</TR>
<TR valign="bottom">
  <TD colspan="3" align=center nowrap>
    <B><FONT size=2 face="serif">SIRIUS SATELLITE RADIO INC. 401(k) SAVINGS PLAN</FONT></B>  </TD>
  </TR>
<TR valign="bottom">
  <TD colspan="3" align=center nowrap>
    <FONT size=2 face="serif">(Full title of the Plan)</FONT>  </TD>
  </TR>
<TR>
  <TD colspan=3 align="center">&nbsp;  </TD>
</TR>
<TR valign="bottom">
  <TD colspan="3" align=center nowrap>
    <B><FONT size=2 face="serif">Patrick L. Donnelly</FONT></B>  </TD>
  </TR>
<TR valign="bottom">
  <TD colspan="3" align=center nowrap>
    <B><FONT size=2 face="serif">Executive Vice President, General Counsel and Secretary</FONT></B>  </TD>
  </TR>
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  <TD colspan="3" align=center nowrap>
    <B><FONT size=2 face="serif">Sirius Satellite Radio Inc.</FONT></B>  </TD>
  </TR>
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  <TD colspan="3" align=center nowrap>
    <B><FONT size=2 face="serif">1221 Avenue of the Americas</FONT></B>  </TD>
  </TR>
<TR valign="bottom">
  <TD colspan="3" align=center nowrap>
    <B><FONT size=2 face="serif">36th Floor</FONT></B>  </TD>
  </TR>
<TR valign="bottom">
  <TD colspan="3" align=center nowrap>
    <B><FONT size=2 face="serif">New York, New York 10020</FONT></B>  </TD>
  </TR>
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  <TD colspan="3" align=center nowrap>
    <B><FONT size=2 face="serif"></FONT></B>
    <B><FONT size=2 face="serif">(212) 584-5100</FONT></B>  </TD>
  </TR>
<TR valign="bottom">
  <TD colspan="3" align=center nowrap><FONT size=2 face="serif">(Name, address,
      including zip code, and telephone number, including area code, of agent
    for service)</FONT> </TD>
  </TR>
<TR valign="bottom">
  <TD colspan="3" align=center nowrap>&nbsp;</TD>
</TR>
<TR>
  <TD colspan=3 align="center" valign="bottom"><hr align="center" width="20%" size="1" noshade></TD>
</TR>

<TR valign="bottom">
  <TD colspan="3" align=center nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD colspan="3" align=center nowrap>
    <FONT size=2 face="serif">Copies to:</FONT>  </TD>
  </TR>
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  <TD colspan="3" align=center nowrap>
    <B><FONT size=2 face="serif">Gary L. Sellers</FONT></B>  </TD>
  </TR>
<TR valign="bottom">
  <TD colspan="3" align=center nowrap>
    <B><FONT size=2 face="serif">Simpson Thacher &amp; Bartlett LLP</FONT></B>  </TD>
  </TR>
<TR valign="bottom">
  <TD colspan="3" align=center nowrap>
    <B><FONT size=2 face="serif">425 Lexington Avenue</FONT></B>  </TD>
  </TR>
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  <TD colspan="3" align=center nowrap>
    <B><FONT size=2 face="serif">New York, New York 10017-3954</FONT></B>  </TD>
  </TR>
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  <TD colspan="3" align=left nowrap>
    <div align="center"><B><FONT size=2 face="serif"></FONT></B>        <B><FONT size=2 face="serif">(212) 455-2000</FONT></B> </div></TD>
  </TR>
<TR valign="bottom">
  <TD colspan="3" align=left nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD colspan="3" align=left nowrap><hr align="center" width="20%" size="1" noshade>&nbsp;</TD>
</TR>
</TABLE>
<TABLE border=0 width=100% cellspacing=0 cellpadding=0>
<TR valign="bottom" style="border-bottom:1px solid #000000;">
  <TD width=1% style="border-bottom:1px solid #000000;">&nbsp;</TD>
  <TD align=left width=25% nowrap style="border-bottom:1px solid #000000;">&nbsp;  </TD>
  <TD width=1% style="border-bottom:1px solid #000000;">&nbsp;</TD>
  <TD width=1% style="border-bottom:1px solid #000000;">&nbsp;  </TD>
  <TD align=center nowrap colspan=7 style="border-bottom:1px solid #000000;">
    <div align="left"><B><FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;CALCULATION
    OF REGISTRATION FEE</FONT></B> </div></TD>
  <TD align=right width=1% nowrap style="border-bottom:1px solid #000000;">&nbsp;</TD>
  <TD align=right width=1% nowrap style="border-bottom:1px solid #000000;">&nbsp;  </TD>
  <TD align=left nowrap style="border-bottom:1px solid #000000;">&nbsp;  </TD>
  <TD align=left width=1% nowrap style="border-bottom:1px solid #000000;">&nbsp;</TD>
</TR>

<TR valign="bottom">
  <TD width=1% align=left nowrap style="border-left:1px solid #000000">&nbsp;</TD>
  <TD align=center width=25% nowrap>
<B><FONT size=2 face="serif">Title of each class</FONT></B>  </TD>
  <TD colspan="2" style="border-left:1px solid #000000">&nbsp;</TD>
  <TD align=center nowrap>
<B><FONT size=2 face="serif">Amount to be</FONT></B>  </TD>
  <TD colspan="2" style="border-left:1px solid #000000">&nbsp;</TD>
  <TD align=center nowrap>
<B><FONT size=2 face="serif">Proposed maximum</FONT></B>  </TD>
  <TD colspan="2" style="border-left:1px solid #000000">&nbsp;</TD>
  <TD align=center nowrap>
<B><FONT size=2 face="serif">Proposed maximum</FONT></B>  </TD>
  <TD colspan="2" style="border-left:1px solid #000000">&nbsp;</TD>
  <TD align=center nowrap>
<B><FONT size=2 face="serif">Amount of</FONT></B>  </TD>
  <TD width="1%" style="border-right:1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD width=1% align=left nowrap style="border-bottom:1px solid #000000; border-left:1px solid #000000">&nbsp;</TD>
  <TD align=center width=25% nowrap style="border-bottom:1px solid #000000;">
<B><FONT size=2 face="serif">of securities to be registered</FONT></B>  </TD>
  <TD colspan="2" style="border-left:1px solid #000000; border-bottom:1px solid #000000">&nbsp;</TD>
  <TD align=center nowrap style="border-bottom:1px solid #000000;">
<B><FONT size=2 face="serif">Registered (1)</FONT></B>  </TD>
  <TD colspan="2" style="border-left:1px solid #000000; border-bottom:1px solid #000000">&nbsp;</TD>
  <TD align=center nowrap style="border-bottom:1px solid #000000;">
<B><FONT size=2 face="serif">offering price per share (2)</FONT></B>  </TD>
  <TD colspan="2" style="border-left:1px solid #000000; border-bottom:1px solid #000000">&nbsp;</TD>
  <TD align=center nowrap style="border-bottom:1px solid #000000;">
<B><FONT size=2 face="serif">aggregate offering price (2)</FONT></B>  </TD>
  <TD colspan="2" style="border-left:1px solid #000000; border-bottom:1px solid #000000">&nbsp;</TD>
  <TD align=center nowrap style="border-bottom:1px solid #000000;">
<B><FONT size=2 face="serif">registration fee</FONT></B>  </TD>
  <TD width="1%" style="border-right:1px solid #000000">&nbsp;</TD>
</TR>
<TR>
  <TD width=1% align=left nowrap style="border-left:1px solid #000000">&nbsp;</TD>
  <TD width="25%">&nbsp;</TD>
  <TD colspan="2" style="border-left:1px solid #000000">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD colspan="2" style="border-left:1px solid #000000">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD colspan="2" style="border-left:1px solid #000000">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD colspan="2" style="border-left:1px solid #000000">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD width="1%" style="border-right:1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom" bgcolor="#FFFFFF">
  <TD width=1% align=left nowrap style="border-bottom:1px solid #000000; border-left:1px solid #000000">&nbsp;</TD>
  <TD width=25% align=left style="border-bottom:1px solid #000000">
<FONT size=2 face="serif">Common Stock, par value &#36;0.001<br>
per share</FONT>  </TD>
  <TD colspan="2" style="border-left:1px solid #000000; border-bottom:1px solid #000000">&nbsp;</TD>
  <TD align=center nowrap style="border-bottom:1px solid #000000">
<FONT size=2 face="serif">2,000,000</FONT>  </TD>
  <TD colspan="2" style="border-left:1px solid #000000; border-bottom:1px solid #000000">&nbsp;</TD>
  <TD align=center nowrap style="border-bottom:1px solid #000000">
<FONT size=2 face="serif">&#36;3.11</FONT>  </TD>
  <TD colspan="2" style="border-left:1px solid #000000; border-bottom:1px solid #000000">&nbsp;</TD>
  <TD align=center nowrap style="border-bottom:1px solid #000000">
<FONT size=2 face="serif">&#36;6,220,000</FONT>  </TD>
  <TD colspan="2" style="border-left:1px solid #000000; border-bottom:1px solid #000000">&nbsp;</TD>
  <TD align=center nowrap style="border-bottom:1px solid #000000">
<FONT size=2 face="serif">&#36;244.45</FONT>  </TD>
  <TD width="1%" style="border-right:1px solid #000000; border-bottom:1px solid #000000">&nbsp;</TD>
</TR>
</TABLE>
<BR>
<TABLE border=0 width=100% cellspacing=0 cellpadding=0>
<TR valign="bottom">
  <TD width=2% align=left valign="top" nowrap>
<FONT size=2 face="serif">(1)</FONT>  </TD>
  <TD width=2%>&nbsp;  </TD>
  <TD align=left width=92%>
<FONT size=2 face="serif">This amount represents a 2,000,000 share increase in the number of shares of common stock authorized for issuance under the Sirius Satellite
Radio Inc. 401(k) Savings Plan. In addition to the shares set forth in the table, pursuant to Rule 416 under the Securities Act of 1933, as
amended, this registration statement also covers an indeterminable number of shares of common stock that may be issuable pursuant to the
anti-dilution provisions of the employee benefit plan described herein. In addition, pursuant to Rule 416(c) under the Securities Act, this
registration statement also covers an indeterminate amount of interests to be offered or sold pursuant to the employee benefit plan described
herein.</FONT>  </TD>
</TR>
<TR valign="bottom">
  <TD width=2% align=left valign="top" nowrap>
<FONT size=2 face="serif">(2)</FONT>  </TD>
  <TD width=2%>&nbsp;  </TD>
  <TD align=left width=92%>
<FONT size=2 face="serif">Pursuant to Rule 457(c) and Rule 457(h), the proposed maximum offering price per share and the proposed maximum aggregate offering price
are estimated for the purpose of calculating the amount of the registration fee and are based on the average of the high and low prices for
shares of the common stock on February 7, 2008, as reported in the NASDAQ Global Select Market.</FONT>  </TD>
</TR>
</TABLE>
<BR>

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<P style="PAGE-BREAK-BEFORE: always" align=left></P>
<PAGE>

<P align=center><B><FONT face=sans-serif size=2>INTRODUCTION</FONT></B><FONT face=sans-serif size=2> </FONT></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=sans-serif size=2>This Registration Statement on Form S-8 is filed by Sirius Satellite Radio Inc., a Delaware corporation (the &#147;Company&#148;), to register an additional 2,000,000 shares of the Company&#146;s common stock, par value of $0.001 per share and an indeterminate number of plan interests, issuable under the Sirius Satellite Radio Inc. 401(k) Savings Plan (the &#147;Plan&#148;). Pursuant to General Instruction E to Form S-8, the Company incorporates by reference into this Registration Statement the entire contents of its earlier Registration Statements on Form S-8, File Nos. 333-142726; 333-139214; 333-133277; 333-125118; 333-119479; 333-111221; 333-106020; 333-101515; 333-100083; 333-81914; 333-74752; 333-62818; 333-47954; and 333-65473 relating to the Plan. </FONT></P>
<P align=center><B><FONT face=sans-serif size=2>PART II </FONT></B></P>
<P align=center><B><FONT face=sans-serif size=2>INFORMATION REQUIRED IN REGISTRATION STATEMENT </FONT></B></P>
<P align=left><B><FONT face=sans-serif size=2>Item 3.&nbsp;&nbsp;&nbsp;Incorporation of Documents by Reference </FONT></B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=sans-serif size=2>The following documents filed by the Company with the Securities and Exchange Commission (the "Commission") are incorporated herein by reference: </FONT></P>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>
<TR vAlign=bottom>
  <TD noWrap align=right width="3%">&nbsp;</TD>
     <TD noWrap align=left width="3%"><FONT face=sans-serif size=2>1.</FONT> </TD>
     <TD noWrap align=left width="3%"><FONT face=sans-serif size=2></FONT> </TD>
     <TD align=left><div align="justify"><FONT face=sans-serif size=2>The Company's Annual Report on Form 10-K for the year ended December 31,
    2006<FONT face=sans-serif size=2>;</FONT>&nbsp;</FONT> </div></TD></TR>
<TR>
     <TD width="99%" colSpan=4>&nbsp; </TD></TR>
<TR vAlign=bottom>
  <TD noWrap align=right width="3%">&nbsp;</TD>
     <TD noWrap align=left width="3%"><FONT face=sans-serif size=2>2.</FONT> </TD>
     <TD noWrap align=left width="3%"><FONT face=sans-serif size=2></FONT> </TD>
     <TD noWrap align=left><div align="justify"><FONT face=sans-serif size=2>The
           Plan&#146;s Annual Report on Form 11-K for the year ended December
     31, 2006;</FONT> </div></TD></TR>
<TR>
     <TD width="99%" colSpan=4>&nbsp; </TD></TR>
<TR vAlign=bottom>
  <TD noWrap align=right width="3%">&nbsp;</TD>
     <TD width="3%" align=left valign="top" noWrap><FONT face=sans-serif size=2>3.</FONT> </TD>
    <TD noWrap align=left width="3%"><FONT face=sans-serif size=2></FONT> </TD>
     <TD align=left><div align="justify"><FONT face=sans-serif size=2>The Company Current Reports on Form 8-K dated February 19, 2007; February
       21, 2007; March 13, 2007; March 20, 2007; April 12, 2007; May 1, 2007; May
       21, 2007; June 5, 2007; June 6, 2007; June 20, 2007; July 31, 2007; August 2,
    2007; September 5, 2007; October 30, 2007; November 5, 2007; and December 4, 2007; and</FONT> </div></TD></TR>
<TR>
     <TD width="99%" colSpan=4>&nbsp; </TD></TR>
<TR vAlign=bottom>
  <TD noWrap align=right width="3%">&nbsp;</TD>
     <TD width="3%" align=left valign="top" noWrap><FONT face=sans-serif size=2>4.</FONT> </TD>
    <TD noWrap align=left width="3%"><FONT face=sans-serif size=2></FONT> </TD>
     <TD align=left><div align="justify"><FONT face=sans-serif size=2>The description
           of the Company&#146;s common stock contained in the Company&#146;s
           Registration Statement on Form 8-A filed pursuant to Section 12(g)
    of the Securities Exchange Act of 1934, as amended.</FONT> </div></TD></TR></TABLE>
<BR>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=sans-serif size=2>All other documents filed by the Company with the Commission 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 which indicates that all securities registered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this registration statement and to be part hereof from the date of filing of such documents. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this registration statement to the extent that a statement contained herein or in any other subsequently filed document which also is incorporated or deemed to be incorporated by reference herein modifies or supersedes such statement. Any such s

tatement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this registration statement. </FONT></P>
<P align=left><B><FONT face=sans-serif size=2>Item 5.&nbsp;&nbsp;&nbsp;Interests of Named Experts and Counsel </FONT></B></P>
<P align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=sans-serif size=2>Patrick L. Donnelly, Esq., whose legal opinion with respect to the securities registered hereunder is filed as Exhibit 5 hereto, is an employee of the Company and participates in the Plan and other benefit plans established by the Company. </FONT></P>
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<P ALIGN="left" style="page-break-before:always"></P><PAGE>


<P align="left">
<B><FONT size=2 face="sans-serif">Item 8.&nbsp;&nbsp;&nbsp;Exhibits </FONT></B></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="sans-serif">For a list of exhibits, see the Exhibit Index in this Registration Statement, which is incorporated into this Item by reference. </FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="sans-serif">The Company has submitted the Plan to the Internal Revenue Service (the &#147;IRS&#148;). The Company hereby undertakes to submit any amendments thereto to the IRS in a timely manner and
has made or will make all changes required by the IRS in order to qualify the Plan under Section 401 of the Internal Revenue Code.</FONT></P>

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<P ALIGN="left" style="page-break-before:always"></P><PAGE>


<P align="center">
<B><FONT size=2 face="sans-serif">SIGNATURES</FONT></B><FONT size=2 face="sans-serif"> </FONT></P>
<P align="justify">
<FONT size=2 face="sans-serif"> Pursuant to the requirements of the Securities Act of 1933, as amended, 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 New York, State of New York, on February 12, 2008. </FONT></P>
<P align="center">&nbsp;</P>
<TABLE border=0 width=100% cellspacing=0 cellpadding=0>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD colspan="3" align=left nowrap><FONT size=2 face="sans-serif">SIRIUS SATELLITE RADIO
    INC.</FONT></TD>
  </TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD width="4%" align=left nowrap>&nbsp;</TD>
  <TD colspan="2" align=left nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD width="4%" align=left nowrap>&nbsp;</TD>
  <TD colspan="2" align=left nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD width="4%" align=left nowrap>&nbsp;</TD>
  <TD colspan="2" align=left nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD width="40%" align=left nowrap>&nbsp;</TD>
  <TD width="4%" align=left nowrap><FONT size=2 face="sans-serif">By:</FONT> </TD>
  <TD width="35%" align=left nowrap style="border-bottom:1px solid #000000;">
<FONT size=2 face="sans-serif">By: /s/ Patrick L. Donnelly</FONT>  </TD>
  <TD align=left nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD width="40%" align=left nowrap>&nbsp;</TD>
  <TD width="4%" align=left nowrap>&nbsp;</TD>
  <TD colspan="2" align=left nowrap>
<FONT size=2 face="sans-serif">Patrick L. Donnelly</FONT>  </TD>
</TR>
<TR valign="bottom">
  <TD width="40%" align=left nowrap>&nbsp;</TD>
  <TD width="4%" align=left nowrap>&nbsp;</TD>
  <TD colspan="2" align=left nowrap>
<FONT size=2 face="sans-serif">Executive Vice President,</FONT>  </TD>
</TR>
<TR valign="bottom">
  <TD width="40%" align=left nowrap>&nbsp;</TD>
  <TD width="4%" align=left nowrap>&nbsp;</TD>
  <TD colspan="2" align=left nowrap>
<FONT size=2 face="sans-serif">General Counsel and Secretary</FONT>  </TD>
</TR>
</TABLE>
<BR>
<P align="center">
<B><FONT face="sans-serif">POWER OF ATTORNEY </FONT></B></P>
<P align="justify">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="sans-serif">KNOW ALL MEN BY THESE PRESENTS, that each individual whose signature appears below hereby constitutes and appoints Patrick L. Donnelly and Ruth A. Ziegler, and each of them, his true and
lawful agent, proxy and attorney-in-fact, each acting alone with full power of substitution and resubstitution, for him and in his name, place and stead, in any and all capacities, to (i) act on, sign and file with the Commission any and all
amendments (including post-effective amendments) to this registration statement together with all schedules and exhibits thereto, (ii) act on, sign and file such certificates, instruments, agreements and other documents as may be necessary or
appropriate in connection therewith, and (iii) take any and all actions which may be necessary or appropriate in connection therewith, granting unto such agents, proxies and attorneys-in-fact, and each of them, full power and authority to do and
perform each and every act and thing necessary or appropriate to be done, as fully for all intents and purposes as he might or could do in person, hereby approving, ratifying and confirming all that such agents, proxies and attorneys-in-fact, any of
them or any of his or their substitutes may lawfully do or cause to be done by virtue thereof. </FONT></P>
<P align="justify">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="sans-serif">Pursuant to the requirements of the Securities Act of 1933, as amended, this registration statement has been signed by the following persons in the capacities and on the dates indicated:
</FONT></P>
<TABLE border=0 width=100% cellspacing=0 cellpadding=0>
<TR valign="bottom">
  <TD align=center width=27% nowrap>
<U><FONT size=2 face="sans-serif">Signatures</FONT></U>  </TD>
  <TD width=15% align="center">&nbsp;  </TD>
  <TD align=center width=31% nowrap>
<U><FONT size=2 face="sans-serif">Title</FONT></U>  </TD>
  <TD width=7% align="center">&nbsp;  </TD>
  <TD align=center width=20% nowrap>
 <U><FONT size=2 face="sans-serif">Date</FONT></U>  </TD>
</TR>
<TR>
  <TD colspan=5>&nbsp;  </TD>
</TR>
<TR>
  <TD colspan=5>&nbsp;  </TD>
</TR>
<TR>
  <TD colspan=5>&nbsp;  </TD>
</TR>
<TR valign="bottom">
  <TD align=left width=27% nowrap style="border-bottom:1px solid #000000;">
<FONT size=2 face="sans-serif">/s/ Mel Karmazin</FONT>  </TD>
  <TD width=15%>&nbsp;  </TD>
  <TD align=left width=31% nowrap>
<FONT size=2 face="sans-serif">Chief Executive Officer (Principal</FONT>  </TD>
  <TD width=7%>&nbsp;  </TD>
  <TD align=left width=20% nowrap>
<FONT size=2 face="sans-serif">February 12, 2008</FONT>  </TD>
</TR>
<TR valign="bottom">
  <TD align=left width=27% nowrap>
<FONT size=2 face="sans-serif">Mel Karmazin</FONT>  </TD>
  <TD width=15%>&nbsp;  </TD>
  <TD align=left width=31% nowrap>
<FONT size=2 face="sans-serif">Executive Officer) and Director</FONT>  </TD>
  <TD width=7%>&nbsp;  </TD>
  <TD align=left width=20% nowrap>&nbsp;  </TD>
</TR>
<TR>
  <TD colspan=5>&nbsp;  </TD>
</TR>
<TR>
  <TD colspan=5>&nbsp;  </TD>
</TR>
<TR valign="bottom">
  <TD align=left width=27% nowrap style="border-bottom:1px solid #000000;">
<FONT size=2 face="sans-serif">/s/ David J. Frear</FONT>  </TD>
  <TD width=15%>&nbsp;  </TD>
  <TD align=left width=31% nowrap>
<FONT size=2 face="sans-serif">Executive Vice President and</FONT>  </TD>
  <TD width=7%>&nbsp;  </TD>
  <TD align=left width=20% nowrap>
<FONT size=2 face="sans-serif">February 12, 2008</FONT>  </TD>
</TR>
<TR valign="bottom">
  <TD align=left width=27% nowrap>
<FONT size=2 face="sans-serif">David J. Frear</FONT>  </TD>
  <TD width=15%>&nbsp;  </TD>
  <TD align=left width=31% nowrap>
<FONT size=2 face="sans-serif">Chief Financial Officer (Principal</FONT>  </TD>
  <TD width=7%>&nbsp;  </TD>
  <TD align=left width=20% nowrap>&nbsp;  </TD>
</TR>
<TR valign="bottom">
  <TD align=left width=27% nowrap>&nbsp;  </TD>
  <TD width=15%>&nbsp;  </TD>
  <TD align=left width=31% nowrap>
<FONT size=2 face="sans-serif">Financial Officer)</FONT>  </TD>
  <TD width=7%>&nbsp;  </TD>
  <TD align=left width=20% nowrap>&nbsp;  </TD>
</TR>
<TR>
  <TD colspan=5>&nbsp;  </TD>
</TR>
<TR>
  <TD colspan=5>&nbsp;  </TD>
</TR>
<TR valign="bottom">
  <TD align=left width=27% nowrap style="border-bottom:1px solid #000000;">
<FONT size=2 face="sans-serif">/s/ Adrienne Calderone</FONT> </TD>
  <TD width=15%>&nbsp;  </TD>
  <TD align=left width=31% nowrap>
<FONT size=2 face="sans-serif">Senior Vice President and</FONT>  </TD>
  <TD width=7%>&nbsp;  </TD>
  <TD align=left width=20% nowrap>
<FONT size=2 face="sans-serif">February 12, 2008</FONT>  </TD>
</TR>
<TR valign="bottom">
  <TD align=left width=27% nowrap>
<FONT size=2 face="sans-serif">Adrienne Calderone</FONT>  </TD>
  <TD width=15%>&nbsp;  </TD>
  <TD align=left width=31% nowrap>
<FONT size=2 face="sans-serif">Corporate Controller (Principal</FONT>  </TD>
  <TD width=7%>&nbsp;  </TD>
  <TD align=left width=20% nowrap>&nbsp;  </TD>
</TR>
<TR valign="bottom">
  <TD align=left width=27% nowrap>&nbsp;  </TD>
  <TD width=15%>&nbsp;  </TD>
  <TD align=left width=31% nowrap>
<FONT size=2 face="sans-serif">Accounting Officer)</FONT>  </TD>
  <TD width=7%>&nbsp;  </TD>
  <TD align=left width=20% nowrap>&nbsp;  </TD>
</TR>
</TABLE>
<BR>

<HR NOSHADE ALIGN=CENTER WIDTH="100%" SIZE=4>



<P ALIGN="left" style="page-break-before:always"></P><PAGE>


<TABLE border=0 width=100% cellspacing=0 cellpadding=0>
<TR valign="bottom">
  <TD width=27% align=center nowrap>
<U><FONT size=2 face="sans-serif">Signatures</FONT></U>  </TD>
  <TD width=15% align=center nowrap>&nbsp;</TD>
  <TD width=31% align=center nowrap>
<U><FONT size=2 face="sans-serif">Title</FONT></U>  </TD>
  <TD width=7% align=center nowrap>&nbsp;</TD>
  <TD width=20% align=center nowrap>
 <U><FONT size=2 face="sans-serif">Date</FONT></U>  </TD>
</TR>
<TR>
  <TD colspan=5>&nbsp;  </TD>
</TR>
<TR>
  <TD colspan=5>&nbsp;  </TD>
</TR>
<TR>
  <TD colspan=5>&nbsp;  </TD>
</TR>
<TR>
  <TD colspan=5>&nbsp;  </TD>
</TR>
<TR valign="bottom">
  <TD width=27% align=left nowrap style="border-bottom:1px solid #000000;">
<FONT size=2 face="sans-serif">/s/ Joseph P. Clayton</FONT>  </TD>
  <TD width=15% align=left nowrap>&nbsp;</TD>
  <TD width=31% align=left nowrap>
<FONT size=2 face="sans-serif">Chairman of the Board of</FONT>  </TD>
  <TD width=7% align=left nowrap>&nbsp;</TD>
  <TD width=20% align=left nowrap>
<FONT size=2 face="sans-serif">February 12, 2008</FONT>  </TD>
</TR>
<TR valign="bottom">
  <TD width=27% align=left nowrap>
<FONT size=2 face="sans-serif">Joseph P. Clayton</FONT>  </TD>
  <TD width=15% align=left nowrap>&nbsp;</TD>
  <TD width=31% align=left nowrap>
<FONT size=2 face="sans-serif">Directors</FONT>  </TD>
  <TD width=7% align=left nowrap>&nbsp;</TD>
  <TD width=20% align=left nowrap>&nbsp;  </TD>
</TR>
<TR>
  <TD colspan=5>&nbsp;  </TD>
</TR>
<TR>
  <TD colspan=5>&nbsp;  </TD>
</TR>
<TR valign="bottom">
  <TD width=27% align=left nowrap style="border-bottom:1px solid #000000;">
<FONT size=2 face="sans-serif">/s/ Leon D. Black</FONT>  </TD>
  <TD width=15% align=left nowrap>&nbsp;</TD>
  <TD width=31% align=left nowrap>
<FONT size=2 face="sans-serif">Director</FONT>  </TD>
  <TD width=7% align=left nowrap>&nbsp;</TD>
  <TD width=20% align=left nowrap>
<FONT size=2 face="sans-serif">February 12, 2008</FONT>  </TD>
</TR>
<TR valign="bottom">
  <TD width=27% align=left nowrap>
<FONT size=2 face="sans-serif">Leon D. Black</FONT>  </TD>
  <TD width=15% align=left nowrap>&nbsp;</TD>
  <TD width=31% align=left nowrap>&nbsp;  </TD>
  <TD width=7% align=left nowrap>&nbsp;</TD>
  <TD width=20% align=left nowrap>&nbsp;  </TD>
</TR>
<TR>
  <TD colspan=5>&nbsp;  </TD>
</TR>
<TR>
  <TD colspan=5>&nbsp;  </TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap style="border-bottom:1px solid #000000;">
<FONT size=2 face="sans-serif">/s/ Lawrence F. Gilberti</FONT> </TD>
  <TD width=15% align=left nowrap>&nbsp;</TD>
  <TD width=31% align=left nowrap>
<FONT size=2 face="sans-serif">Director</FONT>  </TD>
  <TD width=7% align=left nowrap>&nbsp;</TD>
  <TD width=20% align=left nowrap>
<FONT size=2 face="sans-serif">February 12, 2008</FONT>  </TD>
</TR>
<TR valign="bottom">
  <TD width=27% align=left nowrap>
<FONT size=2 face="sans-serif">Lawrence F. Gilberti</FONT>  </TD>
  <TD width=15% align=left nowrap>&nbsp;</TD>
  <TD width=31% align=left nowrap>&nbsp;  </TD>
  <TD width=7% align=left nowrap>&nbsp;</TD>
  <TD width=20% align=left nowrap>&nbsp;  </TD>
</TR>
<TR>
  <TD colspan=5>&nbsp;  </TD>
</TR>
<TR>
  <TD colspan=5>&nbsp;  </TD>
</TR>
<TR valign="bottom">
  <TD width=27% align=left nowrap style="border-bottom:1px solid #000000;">
<FONT size=2 face="sans-serif">/s/ James P. Holden</FONT>  </TD>
  <TD width=15% align=left nowrap>&nbsp;</TD>
  <TD width=31% align=left nowrap>
<FONT size=2 face="sans-serif">Director</FONT>  </TD>
  <TD width=7% align=left nowrap>&nbsp;</TD>
  <TD width=20% align=left nowrap>
<FONT size=2 face="sans-serif">February 12, 2008</FONT>  </TD>
</TR>
<TR valign="bottom">
  <TD width=27% align=left nowrap>
<FONT size=2 face="sans-serif">James P. Holden</FONT>  </TD>
  <TD width=15% align=left nowrap>&nbsp;</TD>
  <TD width=31% align=left nowrap>&nbsp;  </TD>
  <TD width=7% align=left nowrap>&nbsp;</TD>
  <TD width=20% align=left nowrap>&nbsp;  </TD>
</TR>
<TR>
  <TD colspan=5>&nbsp;  </TD>
</TR>
<TR>
  <TD colspan=5>&nbsp;  </TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap style="border-bottom:1px solid #000000;">
<U><FONT size=2 face="sans-serif">/s/ Warren N. Lieberfarb_</FONT></U>  </TD>
  <TD width=15% align=left nowrap>&nbsp;</TD>
  <TD width=31% align=left nowrap>
<FONT size=2 face="sans-serif">Director</FONT>  </TD>
  <TD width=7% align=left nowrap>&nbsp;</TD>
  <TD width=20% align=left nowrap>
<FONT size=2 face="sans-serif">February 12, 2008</FONT>  </TD>
</TR>
<TR valign="bottom">
  <TD width=27% align=left nowrap>
<FONT size=2 face="sans-serif">Warren N. Lieberfarb</FONT>  </TD>
  <TD width=15% align=left nowrap>&nbsp;</TD>
  <TD width=31% align=left nowrap>&nbsp;  </TD>
  <TD width=7% align=left nowrap>&nbsp;</TD>
  <TD width=20% align=left nowrap>&nbsp;  </TD>
</TR>
<TR>
  <TD colspan=5>&nbsp;  </TD>
</TR>
<TR>
  <TD colspan=5>&nbsp;  </TD>
</TR>
<TR valign="bottom">
  <TD width=27% align=left nowrap style="border-bottom:1px solid #000000;">
<FONT size=2 face="sans-serif">/s/ Michael J. McGuiness</FONT></TD>
  <TD width=15% align=left nowrap>&nbsp;</TD>
  <TD width=31% align=left nowrap>
<FONT size=2 face="sans-serif">Director</FONT>  </TD>
  <TD width=7% align=left nowrap>&nbsp;</TD>
  <TD width=20% align=left nowrap>
<FONT size=2 face="sans-serif">February 12, 2008</FONT>  </TD>
</TR>
<TR valign="bottom">
  <TD width=27% align=left nowrap>
<FONT size=2 face="sans-serif">Michael J. McGuiness</FONT>  </TD>
  <TD width=15% align=left nowrap>&nbsp;</TD>
  <TD width=31% align=left nowrap>&nbsp;  </TD>
  <TD width=7% align=left nowrap>&nbsp;</TD>
  <TD width=20% align=left nowrap>&nbsp;  </TD>
</TR>
<TR>
  <TD colspan=5>&nbsp;  </TD>
</TR>
<TR>
  <TD colspan=5>&nbsp;  </TD>
</TR>
<TR valign="bottom">
  <TD width=27% align=left nowrap style="border-bottom:1px solid #000000;">
<FONT size=2 face="sans-serif">/s/ James F. Mooney</FONT>  </TD>
  <TD width=15% align=left nowrap>&nbsp;</TD>
  <TD width=31% align=left nowrap>
<FONT size=2 face="sans-serif">Director</FONT>  </TD>
  <TD width=7% align=left nowrap>&nbsp;</TD>
  <TD width=20% align=left nowrap>
<FONT size=2 face="sans-serif">February 12, 2008</FONT>  </TD>
</TR>
<TR valign="bottom">
  <TD width=27% align=left nowrap>
<FONT size=2 face="sans-serif">James F. Mooney</FONT>  </TD>
  <TD width=15% align=left nowrap>&nbsp;</TD>
  <TD width=31% align=left nowrap>&nbsp;  </TD>
  <TD width=7% align=left nowrap>&nbsp;</TD>
  <TD width=20% align=left nowrap>&nbsp;  </TD>
</TR>
</TABLE>
<BR>

<HR NOSHADE ALIGN=CENTER WIDTH="100%" SIZE=4>



<P ALIGN="left" style="page-break-before:always"></P><PAGE>


<P align="center">
<B><FONT size=2 face="sans-serif">SIGNATURES </FONT></B></P>
<P align="justify">
<FONT size=2 face="sans-serif"> Pursuant to the requirements of the Securities Act of 1933, as amended, the trustee has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of
New York, Sate of New York, on February 12, 2008. </FONT></P>
<TABLE border=0 width=100% cellspacing=0 cellpadding=0>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD align=left nowrap>&nbsp;</TD>
  <TD align=left nowrap style="border-bottom:0px solid #000000;"><FONT size=2 face="sans-serif">SIRIUS
    SATELLITE RADIO INC. 401(K) </FONT></TD>
  <TD align=left nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD align=left nowrap>&nbsp;</TD>
  <TD align=left nowrap style="border-bottom:0px solid #000000;"><FONT size=2 face="sans-serif">SAVINGS
    PLAN </FONT></TD>
  <TD align=left nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD align=left nowrap>&nbsp;</TD>
  <TD align=left nowrap style="border-bottom:0px solid #000000;">&nbsp;</TD>
  <TD align=left nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD width=40% align=left nowrap>&nbsp;</TD>
  <TD width=4% align=left nowrap><FONT size=2 face="sans-serif">By:
    </FONT> </TD>
  <TD width="35%" align=left nowrap style="border-bottom:1px solid #000000;">
<FONT size=2 face="sans-serif"> /s/ Patrick L. Donnelly</FONT>  </TD>
  <TD align=left nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD width=40% align=left nowrap>&nbsp;</TD>
  <TD width=4% align=left nowrap>&nbsp;</TD>
  <TD width="35%" align=left nowrap>
<FONT size=2 face="sans-serif">Patrick L. Donnelly</FONT>  </TD>
  <TD align=left nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD width=40% align=left nowrap>&nbsp;</TD>
  <TD width=4% align=left nowrap>&nbsp;</TD>
  <TD width="35%" align=left nowrap>
<FONT size=2 face="sans-serif">Executive Vice President,</FONT>  </TD>
  <TD align=left nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD width=40% align=left nowrap>&nbsp;</TD>
  <TD width=4% align=left nowrap>&nbsp;</TD>
  <TD width="35%" align=left nowrap>
 <FONT size=2 face="sans-serif">General Counsel and Secretary of Sirius</FONT>  </TD>
  <TD align=left nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD width=40% align=left nowrap>&nbsp;</TD>
  <TD width=4% align=left nowrap>&nbsp;</TD>
  <TD width="35%" align=left nowrap>
 <FONT size=2 face="sans-serif">Satellite Radio Inc.</FONT>  </TD>
  <TD align=left nowrap>&nbsp;</TD>
</TR>
</TABLE>
<BR>

<HR NOSHADE ALIGN=CENTER WIDTH="100%" SIZE=4>



<P style="PAGE-BREAK-BEFORE: always" align=left></P>
<PAGE>

<P align=center><B><U><FONT face=sans-serif size=2>INDEX TO EXHIBITS</FONT></U></B><FONT face=sans-serif size=2> </FONT></P>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>
<TR vAlign=bottom>
     <TD align=center width="99%"><FONT face=sans-serif size=2>Exhibit<br>
<U>No.</U></FONT> </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="82%">&nbsp; </TD>
     <TD noWrap align=left width="5%">&nbsp;</TD>
</TR>
<TR>
     <TD width="99%" colSpan=4>&nbsp; </TD></TR>
<TR>
     <TD width="99%" colSpan=4>&nbsp; </TD></TR>
<TR vAlign=bottom>
     <TD width="99%" align=left valign="top" noWrap><FONT face=sans-serif size=2>4.1</FONT> </TD>
    <TD width="2%">&nbsp; </TD>
     <TD align=left width="82%"><FONT face=sans-serif size=2>Amended and Restated Certificate of Incorporation
(incorporated by reference to Exhibit 3.1 to the Company&#146;s
Annual Report on Form 10-K for the year ended December
31, 2002<FONT face=sans-serif size=2>).</FONT></FONT> </TD>
     <TD align=left width="5%">&nbsp;</TD>
</TR>
<TR>
     <TD width="99%" colSpan=4>&nbsp; </TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left width="99%"><FONT face=sans-serif size=2>4.2</FONT> </TD>
     <TD width="2%">&nbsp; </TD>
     <TD align=left width="82%"><FONT face=sans-serif size=2>Amended and Restated By-laws (incorporated by reference
to Exhibit 3.2 to the Company&#146;s Quarterly Report on Form
</FONT> </TD>
     <TD noWrap align=left width="5%">&nbsp;</TD>
</TR>
<TR vAlign=bottom>
     <TD align=left width="99%">&nbsp;</TD>
     <TD align=left width="2%">&nbsp;</TD>
     <TD align=left width="82%"><FONT face=sans-serif size=2>10-Q
     for the period ended September 30, 2001).</FONT></TD>
     <TD align=left width="5%">&nbsp;</TD>
</TR>
<TR>
     <TD align=left width="99%" colSpan=4>&nbsp;</TD>
     </TR>
<TR vAlign=bottom>
     <TD noWrap align=left width="99%"><FONT face=sans-serif size=2>5</FONT> </TD>
     <TD width="2%">&nbsp; </TD>
     <TD align=left width="82%"><FONT face=sans-serif size=2>Opinion of Patrick L. Donnelly, Esq., Executive Vice
President, General Counsel and Secretary of the Company.</FONT> </TD>
     <TD noWrap align=left width="5%">&nbsp;</TD>
</TR>
<TR>
     <TD width="99%" colSpan=4>&nbsp; </TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left width="99%"><FONT face=sans-serif size=2>23.1</FONT> </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="82%"><FONT face=sans-serif size=2>Consent of Patrick L. Donnelly, Esq., Executive Vice
President, General Counsel and Secretary of the Company
(included in Exhibit 5).</FONT> </TD>
     <TD align=left width="5%">&nbsp;</TD>
</TR>
<TR>
     <TD width="99%" colSpan=4>&nbsp; </TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left width="99%"><FONT face=sans-serif size=2>23.2</FONT> </TD>
     <TD width="2%">&nbsp; </TD>
     <TD align=left width="82%"><FONT face=sans-serif size=2>Consent of Independent Registered Public Accounting Firm.</FONT> </TD>
     <TD align=left width="5%">&nbsp;</TD>
</TR>
<TR>
     <TD width="99%" colSpan=4>&nbsp; </TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left width="99%"><FONT face=sans-serif size=2>24</FONT> </TD>
     <TD width="2%">&nbsp; </TD>
     <TD align=left width="82%"><FONT face=sans-serif size=2>Power of Attorney (included as part of the signature pages to
this Registration Statement).</FONT> </TD>
     <TD align=left width="5%">&nbsp;</TD>
</TR></TABLE>
<BR>
<HR align=center width="100%" noShade SIZE=4>

</BODY>

</HTML>
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{"company-data": {"conformed-name": "SIRIUS SATELLITE RADIO INC", "cik": "0000908937", "assigned-sic": "4832", "irs-number": "521700207", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-149186", "film-number": "08598487"}, "business-address": {"street1": "1221 AVENUE OF THE AMERICAS", "street2": "36TH FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10020", "phone": "2128995000"}, "mail-address": {"street1": "1221 AVENUE OF THE AMERICAS", "street2": "36TH FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10020"}, "former-company": {"former-conformed-name": "CD RADIO INC", "date-changed": "19940203"}}
c52309_s8.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing
As filed with the Securities and Exchange Commission on February 12, 2008 Registration No. 333-
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
SIRIUS SATELLITE RADIO INC.
(Exact name of registrant as specified in its charter)
Delaware
52-170027
(State or other jurisdiction of
(IRS Employer
incorporation or organization)
Identification No.)
1221 Avenue of the Americas, 36th Floor
New York, New York 10020
(212) 584-5100
(Address, including
      zip code, and telephone number, including area code, of Registrant's
    principal executive offices)
SIRIUS SATELLITE RADIO INC. 401(k) SAVINGS PLAN
(Full title of the Plan)
Patrick L. Donnelly
Executive Vice President, General Counsel and Secretary
Sirius Satellite Radio Inc.
1221 Avenue of the Americas
36th Floor
New York, New York 10020
(212) 584-5100
(Name, address,
      including zip code, and telephone number, including area code, of agent
    for service)
Copies to:
Gary L. Sellers
Simpson Thacher & Bartlett LLP
425 Lexington Avenue
New York, New York 10017-3954
(212) 455-2000
CALCULATION
    OF REGISTRATION FEE
Title of each class
Amount to be
Proposed maximum
Proposed maximum
Amount of
of securities to be registered
Registered (1)
offering price per share (2)
aggregate offering price (2)
registration fee
Common Stock, par value $0.001
per share
2,000,000
$3.11
$6,220,000
$244.45
(1)
This amount represents a 2,000,000 share increase in the number of shares of common stock authorized for issuance under the Sirius Satellite
Radio Inc. 401(k) Savings Plan. In addition to the shares set forth in the table, pursuant to Rule 416 under the Securities Act of 1933, as
amended, this registration statement also covers an indeterminable number of shares of common stock that may be issuable pursuant to the
anti-dilution provisions of the employee benefit plan described herein. In addition, pursuant to Rule 416(c) under the Securities Act, this
registration statement also covers an indeterminate amount of interests to be offered or sold pursuant to the employee benefit plan described
herein.
(2)
Pursuant to Rule 457(c) and Rule 457(h), the proposed maximum offering price per share and the proposed maximum aggregate offering price
are estimated for the purpose of calculating the amount of the registration fee and are based on the average of the high and low prices for
shares of the common stock on February 7, 2008, as reported in the NASDAQ Global Select Market.
INTRODUCTION
This Registration Statement on Form S-8 is filed by Sirius Satellite Radio Inc., a Delaware corporation (the "Company"), to register an additional 2,000,000 shares of the Company's common stock, par value of $0.001 per share and an indeterminate number of plan interests, issuable under the Sirius Satellite Radio Inc. 401(k) Savings Plan (the "Plan"). Pursuant to General Instruction E to Form S-8, the Company incorporates by reference into this Registration Statement the entire contents of its earlier Registration Statements on Form S-8, File Nos. 333-142726; 333-139214; 333-133277; 333-125118; 333-119479; 333-111221; 333-106020; 333-101515; 333-100083; 333-81914; 333-74752; 333-62818; 333-47954; and 333-65473 relating to the Plan.
PART II
INFORMATION REQUIRED IN REGISTRATION STATEMENT
Item 3.   Incorporation of Documents by Reference
The following documents filed by the Company with the Securities and Exchange Commission (the "Commission") are incorporated herein by reference:
1.
The Company's Annual Report on Form 10-K for the year ended December 31,
    2006
;
2.
The
           Plan's Annual Report on Form 11-K for the year ended December
     31, 2006;
3.
The Company Current Reports on Form 8-K dated February 19, 2007; February
       21, 2007; March 13, 2007; March 20, 2007; April 12, 2007; May 1, 2007; May
       21, 2007; June 5, 2007; June 6, 2007; June 20, 2007; July 31, 2007; August 2,
    2007; September 5, 2007; October 30, 2007; November 5, 2007; and December 4, 2007; and
4.
The description
           of the Company's common stock contained in the Company's
           Registration Statement on Form 8-A filed pursuant to Section 12(g)
    of the Securities Exchange Act of 1934, as amended.
All other documents filed by the Company with the Commission 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 which indicates that all securities registered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this registration statement and to be part hereof from the date of filing of such documents. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this registration statement to the extent that a statement contained herein or in any other subsequently filed document which also is incorporated or deemed to be incorporated by reference herein modifies or supersedes such statement. Any such s

tatement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this registration statement.
Item 5.   Interests of Named Experts and Counsel
Patrick L. Donnelly, Esq., whose legal opinion with respect to the securities registered hereunder is filed as Exhibit 5 hereto, is an employee of the Company and participates in the Plan and other benefit plans established by the Company.
Item 8.   Exhibits
For a list of exhibits, see the Exhibit Index in this Registration Statement, which is incorporated into this Item by reference.
The Company has submitted the Plan to the Internal Revenue Service (the "IRS"). The Company hereby undertakes to submit any amendments thereto to the IRS in a timely manner and
has made or will make all changes required by the IRS in order to qualify the Plan under Section 401 of the Internal Revenue Code.
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, as amended, 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 New York, State of New York, on February 12, 2008.
SIRIUS SATELLITE RADIO
    INC.
By:
By: /s/ Patrick L. Donnelly
Patrick L. Donnelly
Executive Vice President,
General Counsel and Secretary
POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that each individual whose signature appears below hereby constitutes and appoints Patrick L. Donnelly and Ruth A. Ziegler, and each of them, his true and
lawful agent, proxy and attorney-in-fact, each acting alone with full power of substitution and resubstitution, for him and in his name, place and stead, in any and all capacities, to (i) act on, sign and file with the Commission any and all
amendments (including post-effective amendments) to this registration statement together with all schedules and exhibits thereto, (ii) act on, sign and file such certificates, instruments, agreements and other documents as may be necessary or
appropriate in connection therewith, and (iii) take any and all actions which may be necessary or appropriate in connection therewith, granting unto such agents, proxies and attorneys-in-fact, and each of them, full power and authority to do and
perform each and every act and thing necessary or appropriate to be done, as fully for all intents and purposes as he might or could do in person, hereby approving, ratifying and confirming all that such agents, proxies and attorneys-in-fact, any of
them or any of his or their substitutes may lawfully do or cause to be done by virtue thereof.
Pursuant to the requirements of the Securities Act of 1933, as amended, this registration statement has been signed by the following persons in the capacities and on the dates indicated:
Signatures
Title
Date
/s/ Mel Karmazin
Chief Executive Officer (Principal
February 12, 2008
Mel Karmazin
Executive Officer) and Director
/s/ David J. Frear
Executive Vice President and
February 12, 2008
David J. Frear
Chief Financial Officer (Principal
Financial Officer)
/s/ Adrienne Calderone
Senior Vice President and
February 12, 2008
Adrienne Calderone
Corporate Controller (Principal
Accounting Officer)
Signatures
Title
Date
/s/ Joseph P. Clayton
Chairman of the Board of
February 12, 2008
Joseph P. Clayton
Directors
/s/ Leon D. Black
Director
February 12, 2008
Leon D. Black
/s/ Lawrence F. Gilberti
Director
February 12, 2008
Lawrence F. Gilberti
/s/ James P. Holden
Director
February 12, 2008
James P. Holden
/s/ Warren N. Lieberfarb_
Director
February 12, 2008
Warren N. Lieberfarb
/s/ Michael J. McGuiness
Director
February 12, 2008
Michael J. McGuiness
/s/ James F. Mooney
Director
February 12, 2008
James F. Mooney
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, as amended, the trustee has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of
New York, Sate of New York, on February 12, 2008.
SIRIUS
    SATELLITE RADIO INC. 401(K)
SAVINGS
    PLAN
By:
/s/ Patrick L. Donnelly
Patrick L. Donnelly
Executive Vice President,
General Counsel and Secretary of Sirius
Satellite Radio Inc.
INDEX TO EXHIBITS
Exhibit
No.
4.1
Amended and Restated Certificate of Incorporation
(incorporated by reference to Exhibit 3.1 to the Company's
Annual Report on Form 10-K for the year ended December
31, 2002
).
4.2
Amended and Restated By-laws (incorporated by reference
to Exhibit 3.2 to the Company's Quarterly Report on Form
10-Q
     for the period ended September 30, 2001).
5
Opinion of Patrick L. Donnelly, Esq., Executive Vice
President, General Counsel and Secretary of the Company.
23.1
Consent of Patrick L. Donnelly, Esq., Executive Vice
President, General Counsel and Secretary of the Company
(included in Exhibit 5).
23.2
Consent of Independent Registered Public Accounting Firm.
24
Power of Attorney (included as part of the signature pages to
this Registration Statement).