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<title>S-8 Filed on May 27, 2003</title>

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  <p class="MsoNormal" align="center" style="text-align: center; line-height: 8.0pt; margin-bottom: 0pt; margin-top:0">
  <font size="2">As filed with the Securities and Exchange Commission on May 28, 2003</font></p>
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  &nbsp;</p>
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  <font size="2">&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;&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;&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;&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  Registration No. 333-_________</font></p>
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  <b>
  <font size="2">===================================================================================================</font></b></p>
  <h3 align="center" style="margin-top: 0; margin-bottom: 0">&nbsp;</h3>
  <h3 align="center" style="margin-top: 0; margin-bottom: 0">&nbsp;</h3>
  <h3 align="center" style="margin-top: 0; margin-bottom: 0"><font size="2">
  SECURITIES AND EXCHANGE COMMISSION</font></h3>
  <p class="MsoNormal" align="center" style="margin:0 0in; text-align: center; line-height: 10.0pt; ">
  <b>
  <font size="2">Washington, D.C.&nbsp; 20549</font></b></p>
  <p class="MsoNormal" align="center" style="margin:0 0in; text-align: center; line-height: 10.0pt; ">
  &nbsp;</p>
  <h3 align="center" style="margin-top: 0; margin-bottom: 0"><font size="2">FORM S-8</font></h3>
  <p align="center" style="margin-top: 0; margin-bottom: 0">&nbsp;</p>
  <h4 style="line-height: 10.0pt; margin-top:0; margin-bottom:0" align="center">
  <font size="2">REGISTRATION STATEMENT</font></h4>
  <h4 style="line-height: 10.0pt; margin-top:0; margin-bottom:0" align="center">
  <font size="2">UNDER</font></h4>
  <h4 style="line-height: 10.0pt; margin-top:0; margin-bottom:0" align="center">
  <font size="2">THE SECURITIES ACT OF 1933</font></h4>
  <h4 style="line-height: 10.0pt; margin-top:0; margin-bottom:0" align="center">&nbsp;</h4>
  <p class="MsoNormal" align="center" style="margin-top: 0; margin-bottom: 0">&nbsp;</p>
  <h4 style="line-height: 10.0pt; margin-top:0; margin-bottom:0" align="center">PC MALL, INC.</h4>
  <p class="MsoNormal" align="center" style="text-align: center; line-height: 10.0pt; margin-top:0; margin-bottom:0">
  <font size="2">(Exact name of Registrant as specified in its charter)</font></p>
  <p style="margin-top: 0; margin-bottom: 0">&nbsp;</p>
<TABLE cellspacing="0" border="0" cellpadding="0" width="75%" align="center">
<TR valign="bottom">
        <TD width="50%"><font size="2">&nbsp;</font></TD>
        <TD width="5%"><font size="2">&nbsp;</font></TD>
        <TD width="45%"><font size="2">&nbsp;</font></TD>
</TR>
<TR valign="bottom">
        <TD align="center" valign="top"><B><font size="2">Delaware</font></B></TD>
        <TD></TD>
        <TD  align="center" valign="top">
<B><font size="2">95-4518700</font></B></TD>
</TR>
<TR valign="bottom">
        <TD align="center" valign="top"><font size="2">(State or other jurisdiction of<BR>
incorporation or organization)</font></TD>
        <TD></TD>
        <TD  align="center" valign="top">
<font size="2">
(I.R.S. Employer <BR>Identification Number)</font></TD>
</TR>
</TABLE>
  <p class="MsoNormal" style="text-align: justify; line-height: 10.0pt; margin-top:1; margin-bottom:1">&nbsp;</p>
  <p class="MsoNormal" align="center" style="text-align: center; line-height: 10.0pt; margin-top:1; margin-bottom:1">
  <b><font size="2">2555 W. 190th Street</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; line-height: 10.0pt; margin-top:1; margin-bottom:1">
  <b><font size="2">Torrance, CA 90504</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; line-height: 10.0pt; margin-bottom: 1; margin-top:1">
  <font size="2">(Address of Principal Executive Offices)</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; line-height: 10.0pt; margin-bottom: 1; margin-top:1">
  &nbsp;</p>
  <p class="MsoNormal" align="center" style="text-align: center; line-height: 10.0pt; margin-top:1; margin-bottom:1">
  <b><font size="2">1994 Stock Incentive Plan</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; line-height: 10.0pt; margin-top:1; margin-bottom:1">
  <font size="2">(Full Title of Plan)</font></p>
  <p class="LineCtrd" align="center" style="margin-top: 0; margin-bottom: 0">
  <font size="2">______________________________________________</font></p>
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  &nbsp;</p>
  <p class="MsoNormal" align="center" style="text-align: center; line-height: 10.0pt; margin-top:1; margin-bottom:1">
  <b><font size="2">Frank Khulusi</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; line-height: 10.0pt; margin-top:1; margin-bottom:1">
  <b><font size="2">Chief Executive Officer, President and Chairman of the Board</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; line-height: 10.0pt; margin-top:1; margin-bottom:1">
  <b><font size="2">PC Mall, Inc.</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; line-height: 10.0pt; margin-top:1; margin-bottom:1">
  <b><font size="2">2555 W. 190th Street</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; line-height: 10.0pt; margin-top:1; margin-bottom:1">
  <b><font size="2">Torrance, CA 90504</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; line-height: 10.0pt; margin-bottom: 6.0pt">
  <font size="2">(Name and Address of Agent for Service)</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; line-height: 10.0pt; margin-top:0; margin-bottom:0">
  <b><font size="2">(310) 354-5600</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; line-height: 10.0pt; margin-bottom: 0; margin-top:0">
  <font size="2">(Telephone Number, Including Area Code, of Agent For Service)</font></p>
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  &nbsp;</p>
  <p class="MsoNormal" align="center" style="text-align: center; line-height: 10.0pt; page-break-after: avoid; margin-bottom: 1; margin-top:1">
  <font size="2">Copy to:</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; line-height: 10.0pt; page-break-after: avoid; margin-top:1; margin-bottom:1">
  <b><font size="2">Robert M.</font></b><font size="2"> </font> <b>
  <font size="2">Mattson, Jr.</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; line-height: 10.0pt; page-break-after: avoid; margin-top:1; margin-bottom:1">
  <b><font size="2">Craig S. Mordock</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; line-height: 10.0pt; page-break-after: avoid; margin-top:1; margin-bottom:1">
  <b><font size="2">Morrison &amp; Foerster LLP</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; line-height: 10.0pt; page-break-after: avoid; margin-top:1; margin-bottom:1">
  <b><font size="2">19900 MacArthur Boulevard</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; line-height: 10.0pt; page-break-after: avoid; margin-top:1; margin-bottom:1">
  <b><font size="2">Irvine, California</font></b><font size="2"> </font> <b>
  <font size="2">92612</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; line-height: 10.0pt; page-break-after: avoid; margin-top:1; margin-bottom:1">
  <b><font size="2">(949)&nbsp;251-7500</font></b></p>
  <p class="LineCtrd" align="center"><font size="2">__________________________________________________</font></p>
  <h3 align="center"><font size="2">CALCULATION OF REGISTRATION FEE</font></h3>
  <p class="MsoNormal" style="line-height: 8.0pt; margin: 0 0in; " align="center">
  <b>
  <font size="2">===================================================================================================</font></b></p>
  <blockquote>
    <blockquote>
      <blockquote>
        <blockquote>
          <p class="MsoNormal" style="text-align: left; line-height: 10.0pt; margin-top:0; margin-bottom:0">
          <font size="2">&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;&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;&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Proposed&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;
          </font> </p>
          <p class="MsoNormal" style="text-align: left; line-height: 10.0pt; margin-top:0; margin-bottom:0">
          <font size="2">&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Amount&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Maximum&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;
          Maximum&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; Amount of</font></p>
          <p class="MsoNormal" style="text-align: left; line-height: 10.0pt; margin-top:0; margin-bottom:0">
          <font size="2">Title of Securities&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; to
          be&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Offering Price&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Aggregate
          offering&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Registration</font></p>
          <p class="MsoNormal" style="text-align: left; line-height: 10.0pt; margin-top:0; margin-bottom:0">
          <font size="2">&nbsp;to
          be Registered&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Registered(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Per
          Share(2)&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;
          Price(2)&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; Fee</font></p>
          <p class="MsoNormal" style="text-align: left; line-height: 10.0pt; margin-bottom: 0; margin-top:0">
          <font size="2">___________________________________________________________________________________________________</font></p>
          <p class="MsoNormal" style="text-align: left; line-height: 10.0pt; margin-top:0; margin-bottom:0"><b>
          <font size="2">Common Stock, $.001</font></b></p>
          <p class="MsoNormal" style="text-align: left; line-height: 10.0pt; margin-top:0; margin-bottom:0"><b>
          <font size="2">par value per share&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1,382,278 shares(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          $3.55&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;
          $4,907,087&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;
          $397</font></b></p>
          <p class="MsoNormal" style="line-height: 8.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; margin-bottom: 3.0pt" align="left">
          <b>
          <font size="2">===================================================================================================</font></b></p>
        </blockquote>
        <p class="MsoNormal" style="text-align: justify; text-indent: -.25in; line-height: 10.0pt; margin-left: .25in; margin-right: 0in; margin-top: 0in; margin-bottom: 6.0pt">
        <font size="2">(1)&nbsp;&nbsp; Pursuant to Rule 416(a) under the Securities Act of 1933, as
        amended (the "Securities Act"), this registration statement includes an
        indeterminate number of additional shares which may be offered and
        issued to prevent dilution from stock splits, stock dividends or similar
        transactions as provided in the above-referenced plan.</font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: -.25in; line-height: 10.0pt; margin-left: .25in; margin-right: 0in; margin-top: 0in; margin-bottom: 6.0pt">
        <font size="2">(2)&nbsp;&nbsp;&nbsp;Estimated solely for the purpose of calculating the registration
        fee.&nbsp; Pursuant to Rule 457(c) and Rule 457(h) under the Securities Act
        of 1933, as amended (the "Securities Act"), the proposed maximum
        offering price per share and the proposed maximum aggregate offering
        price have been determined on the basis of the average of the high and
        low prices reported on the Nasdaq National Market on May 23, 2003.</font></p>
        <p class="MsoNormal" style="text-align: justify; text-indent: -.25in; line-height: 10.0pt; margin-left: .25in; margin-right: 0in; margin-top: 0in; margin-bottom: 6.0pt">
        <font size="2">(3)&nbsp;&nbsp;&nbsp;Consists of (i) 313,308 additional shares authorized as of
        January 1, 2002 under the evergreen provision of the 1994 Plan, (ii)
        750,000 additional shares authorized under the 1994 Plan and approved by
        stockholders of the Company on July 16, 2002 and (iii) 318,970
        additional shares authorized as of January 1, 2003 under the evergreen
        provision of the 1994 Plan.</font></p>
      </blockquote>
    </blockquote>
  </blockquote>
<h1 style="text-align: justify; text-indent: 27.0pt">
<font size="2">Pursuant to General Instruction E to Form S-8 under the
Securities Act of 1933, as amended (the &quot;Securities Act&quot;), this Registration
Statement is filed by PC Mall, Inc. (the &quot;Registrant&quot;) for the purpose of
registering additional securities under the 1994 Stock Incentive Plan of the
Registrant, which are the same class as those registered under the currently
effective Registration Statement on Form S-8 (Registration Nos. 333-848,
333-76851, 333-38860 and 333-66068) relating to the 1994 Stock Incentive Plan of
the Registrant, and the contents of that Registration Statement, including any
amendments thereto or filings incorporated therein, are incorporated herein by
this reference.</font></h1>
<p class="MsoNormal" align="center" style="text-align: center; line-height: 12.0pt">&nbsp;</p>
<p class="MsoNormal" align="center" style="text-align: center; line-height: 12.0pt">
<b><font size="2">PART II</font></b></p>
<p class="MsoNormal" align="center" style="text-align: center; line-height: 12.0pt; margin-left: 0in; margin-right: 0in; margin-top: 12.0pt; margin-bottom: .25in">
<b><font size="2">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</font></b></p>
<h1><font size="2">Item 3.&nbsp;&nbsp; Incorporation of Documents by Reference.</font></h1>
<p class="BodyText"><font size="2">The following documents filed by the
Registrant with the Securities and Exchange Commission (the "Commission") are
incorporated by reference herein:</font></p>
<p class="BodyText"><font size="2">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Registrant's Annual Report on
Form 10-K for the fiscal year ended December 31, 2002, which includes audited
financial statements for the Registrant's latest fiscal year.</font></p>
<p class="BodyText"><font size="2">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; All other reports filed by the
Registrant pursuant to Sections&nbsp;13(a) or 15(d) of the Securities Exchange Act of
1934 (the "Exchange Act") since the end of the fiscal year covered by the
audited financial statements described in (a) above.</font></p>
<p class="BodyText"><font size="2">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The description of the
Registrant's Common Stock contained in its Registration Statement on Form 8-A
filed with the Commission on March 31, 1996 under the Securities Exchange Act of
1934, as amended (the "Exchange Act"), including any amendment or report filed
for the purpose of updating such description.</font></p>
<p class="BodyText"><font size="2">All documents filed by the Registrant with
the Commission pursuant to Section&nbsp;13(a), 13(c), 14 or 15(d) of the Exchange
Act, 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 shall be deemed to be incorporated by reference into this
Registration Statement and to be a part hereof from the date of filing of such
documents.&nbsp; Any statement contained in a document incorporated by reference
herein shall be deemed to be modified or superseded for purposes of this
Registration Statement to the extent that a statement contained herein or in any
other subsequently filed document which also is or is deemed to be incorporated
by reference herein modifies or supersedes such statement.&nbsp; Any statement so
modified or superseded shall not be deemed, except as so modified or superseded,
to constitute a part of this Registration Statement.&nbsp; </font></p>
<h1 style="margin-top: 3; margin-bottom: 3"><font size="2">Item 8.&nbsp;&nbsp; Exhibits.</font></h1>
<p class="BodyText" style="page-break-after: avoid; margin-top:3; margin-bottom:3"><font size="2">&nbsp;5.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Opinion of Morrison&nbsp;&amp; Foerster LLP</font></p>
<p class="BodyText" style="margin-top: 3; margin-bottom: 3"><font size="2">23.1&nbsp;&nbsp;&nbsp;&nbsp; Consent of Morrison&nbsp;&amp; Foerster LLP
(contained in Exhibit&nbsp;5.1) </font></p>
<p class="BodyText" style="margin-top: 3; margin-bottom: 3"><font size="2">23.2&nbsp;&nbsp;&nbsp;&nbsp; Consent of Independent Accountants</font></p>
<p class="BodyText" style="margin-top: 3; margin-bottom: 3"><font size="2">24.1&nbsp;&nbsp;&nbsp;&nbsp; Power of Attorney (See signature
page)</font></p>
<p>&nbsp;</p>
<h2 align="center"><font size="2">SIGNATURES</font></h2>
<p class="BodyText10"><font size="2">Pursuant to the requirements of the Securities Act, PC
Mall, Inc. certifies that it has reasonable grounds to believe that it meets all
of the requirements for filing on Form&nbsp;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 Torrance, State of California, on May 27, 2003.&nbsp;
</font> </p>
<blockquote>
  <blockquote>
    <blockquote>
      <blockquote>
        <blockquote>
          <blockquote>
            <p class="BodyText10" style="text-align: left; margin-bottom: 0; margin-top:0">
            <font size="2">&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;&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;
            </font> <b><font size="2">PC
            MALL, INC.</font></b></p>
            <p class="BodyText10" style="text-align: left; margin-bottom: 0; margin-top:0">
            &nbsp;</p>
            <p class="BodyText10" style="text-align: left; margin-bottom: 0; margin-top:0">
            &nbsp;</p>
            <p class="BodyText10" style="text-align: left; margin-bottom: 0; margin-top:0">
            <font size="2">&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; By:
            </font>
            <u><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; /s/ Frank F.
            Khulusi&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;&nbsp;
            </font> </u></p>
            <p class="BodyText10" style="text-align: left; margin-bottom: 0; margin-top:0">
            <font size="2">&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;&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;
            Frank F. Khulusi</font></p>
            <p class="BodyText10" style="text-align: left; margin-bottom: 0; margin-top:0">
            <font size="2">&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;&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;
            Chief Executive Officer and President</font></p>
          </blockquote>
        </blockquote>
      </blockquote>
    </blockquote>
  </blockquote>
</blockquote>
<p class="MsoNormal">&nbsp;</p>
<h2 align="center"><font size="2">POWER OF ATTORNEY</font></h2>
<p class="BodyText10"><font size="2">Each person whose signature appears below constitutes and
appoints Frank F. Khulusi and Ted Sanders, and each of them, as
attorneys-in-fact, each with the power of substitution, for him or her in any
and all capacities, to sign any amendment to this Registration Statement and to
file the same, with exhibits thereto and other documents in connection
therewith, with the Commission, granting to said attorneys-in-fact, 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 or she might or could do in person, hereby ratifying
and confirming all that said attorneys-in-fact or any of them, or their or his
substitute or substitutes, may lawfully do or cause to be done by virtue
hereof.&nbsp; </font> </p>
<p class="BodyText10"><font size="2">Pursuant to the requirements of the Securities Act, this
Registration Statement has been signed below by the following persons in the
capacities and on the dates indicated.&nbsp; </font> </p>
<div align="center">
  <table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse: collapse">
    <tr>
      <td width="218" valign="bottom" style="width: 163.65pt; padding-left: 6.0pt; padding-right: 6.0pt; padding-top: 0in; padding-bottom: 0in" height="21">
      <p class="MsoNormal" align="center" style="text-align: center; margin-bottom: 4.3pt">
      <b><u><font size="2">Signature</font></u></b></td>
      <td width="318" valign="bottom" style="width: 238.65pt; padding-left: 6.0pt; padding-right: 6.0pt; padding-top: 0in; padding-bottom: 0in" height="21">
      <p class="MsoNormal" align="center" style="text-align: center; margin-bottom: 4.3pt">
      <b><u><font size="2">Title</font></u></b></td>
      <td width="132" valign="bottom" style="width: 99.0pt; padding-left: 6.0pt; padding-right: 6.0pt; padding-top: 0in; padding-bottom: 0in" height="21">
      <p class="MsoNormal" align="center" style="text-align: center; margin-bottom: 4.3pt">
      <b><u><font size="2">Date</font></u></b></td>
    </tr>
    <tr style="height: 40.05pt">
      <td width="218" valign="bottom" style="width: 163.65pt; height: 51; padding-left: 6.0pt; padding-right: 6.0pt; padding-top: 0in; padding-bottom: 0in">
      <p class="MsoNormal" style="margin-top: 1; margin-bottom:1"><u>
      <font size="2">/s/ Frank F. Khulusi&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      </font> </u></p>
      <p class="MsoNormal" style="margin-bottom: 1; margin-top:1">
      <font size="2">Frank F. Khulusi</font></td>
      <td width="318" style="width: 238.65pt; height: 51; padding-left: 6.0pt; padding-right: 6.0pt; padding-top: 0in; padding-bottom: 0in" valign="bottom">
      <p class="MsoNormal" style="margin-left: -4.95pt; margin-right: -7.85pt; margin-top: 0in; margin-bottom: 4.3pt">
      <font size="2">
      <br>
      Chairman of the Board of Directors, President and Chief Executive Officer
      (Principal Executive Officer)</font></td>
      <td width="132" style="width: 99.0pt; height: 51; padding-left: 6.0pt; padding-right: 6.0pt; padding-top: 0in; padding-bottom: 0in" valign="bottom">
      <p class="MsoNormal" align="center" style="text-align: center; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; margin-bottom: 4.3pt">
      <font size="2">May 27, 2003</font></td>
    </tr>
    <tr style="height: 40.05pt">
      <td width="218" valign="bottom" style="width: 163.65pt; height: 1; padding-left: 6.0pt; padding-right: 6.0pt; padding-top: 0in; padding-bottom: 0in">
      <p class="MsoNormal" style="margin-top: 1; margin-bottom:1"><u>
      <font size="2">/s/ Theodore R. Sanders&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      </font> </u></p>
      <p class="MsoNormal" style="margin-bottom: 1; margin-top:1">
      <font size="2">Theodore R. Sanders</font></td>
      <td width="318" style="width: 238.65pt; height: 1; padding-left: 6.0pt; padding-right: 6.0pt; padding-top: 0in; padding-bottom: 0in" valign="bottom">
      <p class="MsoNormal" style="margin-bottom: 4.3pt"><font size="2"><br>
      Chief Financial Officer (Principal Financial and Accounting Officer)</font></td>
      <td width="132" style="width: 99.0pt; height: 1; padding-left: 6.0pt; padding-right: 6.0pt; padding-top: 0in; padding-bottom: 0in" valign="bottom">
      <p class="MsoNormal" align="center" style="text-align: center; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; margin-bottom: 4.3pt">
      <font size="2">May 27, 2003</font></td>
    </tr>
    <tr style="height: 40.5pt">
      <td width="218" valign="bottom" style="width: 163.65pt; height: 43; padding-left: 6.0pt; padding-right: 6.0pt; padding-top: 0in; padding-bottom: 0in">
      <p class="MsoNormal" style="margin-top: 1; margin-bottom:1"><u>
      <font size="2">/s/ Thomas A. Maloof&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      </font>
      </u></p>
      <p class="MsoNormal" style="margin-bottom: 1; margin-top:1">
      <font size="2">Thomas A. Mal<u>oof</u></font></td>
      <td width="318" style="width: 238.65pt; height: 43; padding-left: 6.0pt; padding-right: 6.0pt; padding-top: 0in; padding-bottom: 0in" valign="bottom">
      <p class="MsoNormal" align="center" style="text-align: center; margin-bottom: 4.3pt">
      <font size="2">Director</font></td>
      <td width="132" style="width: 99.0pt; height: 43; padding-left: 6.0pt; padding-right: 6.0pt; padding-top: 0in; padding-bottom: 0in" valign="bottom">
      <p class="MsoNormal" align="center" style="text-align: center; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; margin-bottom: 4.3pt">
      <font size="2">May 27, 2003</font></td>
    </tr>
    <tr style="height: 40.95pt">
      <td width="218" valign="bottom" style="width: 163.65pt; height: 41; padding-left: 6.0pt; padding-right: 6.0pt; padding-top: 0in; padding-bottom: 0in">
      <p class="MsoNormal" style="margin-top: 1; margin-bottom:1"><u>
      <font size="2">/s/ Ronald B. Reck&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      </font>
      </u></p>
      <p class="MsoNormal" style="margin-bottom: 1; margin-top:1">
      <font size="2">Ronald B. R<u>eck</u></font></td>
      <td width="318" style="width: 238.65pt; height: 41; padding-left: 6.0pt; padding-right: 6.0pt; padding-top: 0in; padding-bottom: 0in" valign="bottom">
      <p class="MsoNormal" align="center" style="text-align: center; margin-bottom: 4.3pt">
      <font size="2">Director</font></td>
      <td width="132" style="width: 99.0pt; height: 41; padding-left: 6.0pt; padding-right: 6.0pt; padding-top: 0in; padding-bottom: 0in" valign="bottom">
      <p class="MsoNormal" align="center" style="text-align: center; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; margin-bottom: 4.3pt">
      <font size="2">May 27, 2003</font></td>
    </tr>
    <tr style="height: 40.95pt">
      <td width="218" valign="bottom" style="width: 163.65pt; height: 42; padding-left: 6.0pt; padding-right: 6.0pt; padding-top: 0in; padding-bottom: 0in">
      <p class="MsoNormal" style="margin-top: 1; margin-bottom:1"><u>
      <font size="2">/s/ Mark C. Layton&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      </font> </u></p>
      <p class="MsoNormal" style="margin-bottom: 1; margin-top:1">
      <font size="2">Mark C. Layton</font></td>
      <td width="318" style="width: 238.65pt; height: 42; padding-left: 6.0pt; padding-right: 6.0pt; padding-top: 0in; padding-bottom: 0in" valign="bottom">
      <p class="MsoNormal" align="center" style="text-align: center; margin-bottom: 4.3pt">
      <font size="2">Director</font></td>
      <td width="132" style="width: 99.0pt; height: 42; padding-left: 6.0pt; padding-right: 6.0pt; padding-top: 0in; padding-bottom: 0in" valign="bottom">
      <p class="MsoNormal" align="center" style="text-align: center; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; margin-bottom: 4.3pt">
      <font size="2">May 27, 2003</font></td>
    </tr>
  </table>
</div>
<h2 style="margin-bottom: .25in">&nbsp;</h2>
<h2 style="margin-bottom: .25in" align="center"><font size="2">EXHIBIT INDEX</font></h2>
<p class="MsoNormal" style="text-align: justify; line-height: 12.0pt"><b>
<font size="2">&nbsp;</font></b></p>
<p class="MsoNormal" style="text-align: justify; line-height: 12.0pt; margin-top:0; margin-bottom:0"><b>
<font size="2">Exhibit&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;&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;&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</font>
</b></p>
<p class="MsoNormal" style="text-align: justify; line-height: 12.0pt; margin-top:0; margin-bottom:0"><b><u>
<font size="2">Number</font></u><font size="2">&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; <u>Description</u>&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;&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;
</font>
</b></p>
<p class="MsoNormal" style="text-align: justify; line-height: 12.0pt; margin-top:0; margin-bottom:0">&nbsp;</p>
<p class="BodyText" style="text-indent: 9.0pt; page-break-after: avoid; margin-top:3; margin-bottom:3">
<font size="2">&nbsp;5.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Opinion of Morrison&nbsp;&amp; Foerster LLP</font></p>
<p class="BodyText" style="text-indent: 9.0pt; margin-top:3; margin-bottom:3"><font size="2">23.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Consent of Morrison&nbsp;&amp; Foerster LLP (contained in Exhibit&nbsp;5.1) </font></p>
<p class="BodyText" style="text-indent: 9.0pt; margin-top:3; margin-bottom:3"><font size="2">23.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Consent of Independent Accountants</font></p>
<p class="BodyText" style="text-indent: 9.0pt; margin-top:3; margin-bottom:3"><font size="2">24.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Power of Attorney (See signature page)</font></p>
<p>&nbsp;</p>
<p class="BodyText"><font size="2">&nbsp;</font></p>
<p class="MsoNormal" align="right" style="text-align: right; line-height: 12.0pt">
<b><font size="2">EXHIBIT 5.1</font></b></p>
<p class="MsoNormal" align="center" style="text-align: center; line-height: 12.0pt">
<b><font size="2">&nbsp;</font></b></p>
<p class="MsoNormal" align="center" style="text-align: center; line-height: 12.0pt; margin-top:0; margin-bottom:0">
<b><font size="2">OPINION OF MORRISON &amp; FOERSTER LLP</font></b></p>
<p class="MsoNormal" style="line-height: 12.0pt; margin-top:0; margin-bottom:0">&nbsp;</p>
<p class="MsoNormal" style="line-height: 12.0pt; margin-top:0; margin-bottom:0">&nbsp;</p>
<p class="MsoNormal" align="center" style="text-align: center; line-height: 12.0pt; margin-top:0; margin-bottom:0">
<font size="2">[Morrison &amp; Foerster LLP Letterhead]</font></p>
<p class="MsoNormal" style="line-height: 12.0pt; margin-top:0; margin-bottom:0">&nbsp;</p>
<p class="MsoNormal" style="line-height: 12.0pt; margin-top:0; margin-bottom:0">&nbsp;</p>
<p class="MsoNormal" align="center" style="text-align: center; line-height: 12.0pt; margin-top:0; margin-bottom:0">
<font size="2">May 27, 2003</font></p>
<p class="MsoNormal" style="line-height: 12.0pt; margin-top:0; margin-bottom:0">&nbsp;</p>
<p class="MsoNormal" style="line-height: 12.0pt; margin-top:0; margin-bottom:0">&nbsp;</p>
<p class="MsoNormal" style="line-height: 12.0pt; margin-top:0; margin-bottom:0">&nbsp;</p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">&nbsp;</p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="2">PC Mall, Inc.</font></p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="2">2555 W. 190th Street</font></p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font size="2">Torrance, CA 90504</font></p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">&nbsp;</p>
<p class="MsoNormal" style="line-height: 12.0pt; margin-top:0; margin-bottom:0">&nbsp;</p>
<p class="MsoNormal" style="line-height: 12.0pt; margin-top:0; margin-bottom:0">
<font size="2">Gentlemen:</font></p>
<p class="BodyText" align="left" style="text-align: left"><font size="2">At your
request, we have examined the Registration Statement on Form&nbsp;S-8 to be filed
with the Securities and Exchange Commission (the "SEC") in connection with the
registration under the Securities Act of 1933, as amended, of an aggregate of
1,382,278 shares of your common stock, $.001 par value (the "Common Shares")
issuable upon exercise of options which may be granted pursuant to the company's
1994 Stock Incentive Plan, as amended (the "Plan").</font></p>
<p class="BodyText" align="left" style="text-align: left"><font size="2">As your
counsel in connection with the Registration Statement, we have examined the
proceedings taken by you in connection with the adoption of the Plan and the
authorization of the issuance of the Common Shares or options to purchase Common
Shares under the Plan (the "Plan Shares") and such documents as we have deemed
necessary to render this opinion.&nbsp; </font></p>
<p class="BodyText" align="left" style="text-align: left"><font size="2">Based
upon the foregoing, it is our opinion that the Plan Shares, when issued and
outstanding pursuant to the terms of the Plan, will be validly issued, fully
paid and nonassessable Common Shares.&nbsp; </font></p>
<p class="BodyText" align="left" style="text-align: left"><font size="2">We
consent to the use of this opinion as an exhibit to the Registration Statement.&nbsp;</font></p>
<blockquote>
  <blockquote>
    <blockquote>
              <p class="MsoNormal" style="line-height: 12.0pt; margin-left: 202.5pt; margin-top:0; margin-bottom:0">
              <font size="2">Very truly yours,</font></p>
      <blockquote>
        <blockquote>
          <blockquote>
            <blockquote>
              <blockquote>
                <blockquote>
                  <blockquote>
              <p class="MsoNormal" style="line-height: 12.0pt; margin-left: -4.3pt; margin-top:0; margin-bottom:0" align="left">
              <font size="2">/s/ Morrison &amp; Foerster LLP</font></p>
              <p class="BodyText" align="left">
              &nbsp;</p>
                  </blockquote>
                </blockquote>
              </blockquote>
            </blockquote>
          </blockquote>
        </blockquote>
      </blockquote>
    </blockquote>
  </blockquote>
</blockquote>
<h2 align="right" style="text-align: right; margin-bottom: .25in">
<font size="2">EXHIBIT 23.2</font></h2>
<h2 style="line-height:normal">&nbsp;</h2>
<p class="BodyText" align="center"><b><font size="2">CONSENT OF INDEPENDENT
ACCOUNTANTS</font></b></p>
<p class="BodyText" align="left"><font size="2">&nbsp;&nbsp;</font></p>
<p class="BodyText" align="left" style="text-align: left"><font size="2">We
hereby consent to the incorporation by reference in this Registration Statement
on Form S-8 of our report dated February 3, 2003 relating to the financial
statements and financial statement schedule of PC Mall, Inc. (formerly IdeaMall,
Inc.), which appears in PC Mall, Inc.'s Annual Report on Form 10-K for the year
ended December 31, 2002.&nbsp; </font></p>
<p class="MsoBodyTextIndent3" align="left" style="text-align: left; line-height: normal; margin-left: 0in; margin-top: 0; margin-bottom: 0">
<font size="2">&nbsp;</font></p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
<font size="2">&nbsp;</font></p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
<font size="2">&nbsp;</font></p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
<font size="2">&nbsp;</font></p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
<font size="2">/s/
PricewaterhouseCoopers LLP</font></p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">&nbsp;</p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
<font size="2">Los Angeles, California</font></p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
<font size="2">May 23, 2003</font></p>
</body>
</html>
[{"type": "S-8", "sequence": "1", "filename": "s-8_0503.htm", "description": "S-8 FILED ON MAY 23, 2003", "secsgml_size_bytes": 42373}]
{"company-data": {"conformed-name": "PC MALL INC", "cik": "0000937941", "assigned-sic": "5961", "irs-number": "954518700", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-105620", "film-number": "03722199"}, "business-address": {"street1": "2555 WEST 190TH STREET", "city": "TORRANCE", "state": "CA", "zip": "90504", "phone": "3103545600"}, "mail-address": {"street1": "2555 WEST 190TH STREET", "city": "TORRANCE", "state": "CA", "zip": "90504"}, "former-company": [{"former-conformed-name": "IDEAMALL INC", "date-changed": "20000620"}, {"former-conformed-name": "CREATIVE COMPUTERS INC", "date-changed": "19950215"}]}
S-8 Filed on May 27, 2003
As filed with the Securities and Exchange Commission on May 28, 2003
Registration No. 333-_________
===================================================================================================
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
PC MALL, INC.
(Exact name of Registrant as specified in its charter)
Delaware
95-4518700
(State or other jurisdiction of
incorporation or organization)
(I.R.S. Employer
Identification Number)
2555 W. 190th Street
Torrance, CA 90504
(Address of Principal Executive Offices)
1994 Stock Incentive Plan
(Full Title of Plan)
______________________________________________
Frank Khulusi
Chief Executive Officer, President and Chairman of the Board
PC Mall, Inc.
2555 W. 190th Street
Torrance, CA 90504
(Name and Address of Agent for Service)
(310) 354-5600
(Telephone Number, Including Area Code, of Agent For Service)
Copy to:
Robert M.
Mattson, Jr.
Craig S. Mordock
Morrison & Foerster LLP
19900 MacArthur Boulevard
Irvine, California
92612
(949) 251-7500
__________________________________________________
CALCULATION OF REGISTRATION FEE
===================================================================================================
Proposed
Amount                        Maximum                            
          Maximum                            Amount of
Title of Securities                             to
          be                       Offering Price                 Aggregate
          offering                  Registration
to
          be Registered                      Registered(1)                 Per
          Share(2)                            
          Price(2)                                    Fee
___________________________________________________________________________________________________
Common Stock, $.001
par value per share               1,382,278 shares(3)            
          $3.55                             
          $4,907,087                              
          $397
===================================================================================================
(1)   Pursuant to Rule 416(a) under the Securities Act of 1933, as
        amended (the "Securities Act"), this registration statement includes an
        indeterminate number of additional shares which may be offered and
        issued to prevent dilution from stock splits, stock dividends or similar
        transactions as provided in the above-referenced plan.
(2)   Estimated solely for the purpose of calculating the registration
        fee.  Pursuant to Rule 457(c) and Rule 457(h) under the Securities Act
        of 1933, as amended (the "Securities Act"), the proposed maximum
        offering price per share and the proposed maximum aggregate offering
        price have been determined on the basis of the average of the high and
        low prices reported on the Nasdaq National Market on May 23, 2003.
(3)   Consists of (i) 313,308 additional shares authorized as of
        January 1, 2002 under the evergreen provision of the 1994 Plan, (ii)
        750,000 additional shares authorized under the 1994 Plan and approved by
        stockholders of the Company on July 16, 2002 and (iii) 318,970
        additional shares authorized as of January 1, 2003 under the evergreen
        provision of the 1994 Plan.
Pursuant to General Instruction E to Form S-8 under the
Securities Act of 1933, as amended (the "Securities Act"), this Registration
Statement is filed by PC Mall, Inc. (the "Registrant") for the purpose of
registering additional securities under the 1994 Stock Incentive Plan of the
Registrant, which are the same class as those registered under the currently
effective Registration Statement on Form S-8 (Registration Nos. 333-848,
333-76851, 333-38860 and 333-66068) relating to the 1994 Stock Incentive Plan of
the Registrant, and the contents of that Registration Statement, including any
amendments thereto or filings incorporated therein, are incorporated herein by
this reference.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.   Incorporation of Documents by Reference.
The following documents filed by the
Registrant with the Securities and Exchange Commission (the "Commission") are
incorporated by reference herein:
(a)        The Registrant's Annual Report on
Form 10-K for the fiscal year ended December 31, 2002, which includes audited
financial statements for the Registrant's latest fiscal year.
(b)        All other reports filed by the
Registrant pursuant to Sections 13(a) or 15(d) of the Securities Exchange Act of
1934 (the "Exchange Act") since the end of the fiscal year covered by the
audited financial statements described in (a) above.
(c)        The description of the
Registrant's Common Stock contained in its Registration Statement on Form 8-A
filed with the Commission on March 31, 1996 under the Securities Exchange Act of
1934, as amended (the "Exchange Act"), including any amendment or report filed
for the purpose of updating such description.
All documents filed by the Registrant with
the Commission pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange
Act, 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 shall be deemed to be incorporated by reference into this
Registration Statement and to be a part hereof from the date of filing of such
documents.  Any statement contained in a document incorporated by reference
herein shall be deemed to be modified or superseded for purposes of this
Registration Statement to the extent that a statement contained herein or in any
other subsequently filed document which also is or is deemed to be incorporated
by reference herein modifies or supersedes such statement.  Any statement so
modified or superseded shall not be deemed, except as so modified or superseded,
to constitute a part of this Registration Statement.
Item 8.   Exhibits.
5.1     
Opinion of Morrison & Foerster LLP
23.1     Consent of Morrison & Foerster LLP
(contained in Exhibit 5.1)
23.2     Consent of Independent Accountants
24.1     Power of Attorney (See signature
page)
SIGNATURES
Pursuant to the requirements of the Securities Act, PC
Mall, Inc. 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 Torrance, State of California, on May 27, 2003.
PC
            MALL, INC.
By:
/s/ Frank F.
            Khulusi
Frank F. Khulusi
Chief Executive Officer and President
POWER OF ATTORNEY
Each person whose signature appears below constitutes and
appoints Frank F. Khulusi and Ted Sanders, and each of them, as
attorneys-in-fact, each with the power of substitution, for him or her in any
and all capacities, to sign any amendment to this Registration Statement and to
file the same, with exhibits thereto and other documents in connection
therewith, with the Commission, granting to said attorneys-in-fact, 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 or she might or could do in person, hereby ratifying
and confirming all that said attorneys-in-fact or any of them, or their or his
substitute or substitutes, may lawfully do or cause to be done by virtue
hereof.
Pursuant to the requirements of the Securities Act, this
Registration Statement has been signed below by the following persons in the
capacities and on the dates indicated.
Signature
Title
Date
/s/ Frank F. Khulusi
Frank F. Khulusi
Chairman of the Board of Directors, President and Chief Executive Officer
      (Principal Executive Officer)
May 27, 2003
/s/ Theodore R. Sanders
Theodore R. Sanders
Chief Financial Officer (Principal Financial and Accounting Officer)
May 27, 2003
/s/ Thomas A. Maloof
Thomas A. Mal
oof
Director
May 27, 2003
/s/ Ronald B. Reck
Ronald B. R
eck
Director
May 27, 2003
/s/ Mark C. Layton
Mark C. Layton
Director
May 27, 2003
EXHIBIT INDEX
Exhibit
Number
Description
5.1            Opinion of Morrison & Foerster LLP
23.1          
Consent of Morrison & Foerster LLP (contained in Exhibit 5.1)
23.2          
Consent of Independent Accountants
24.1          
Power of Attorney (See signature page)
EXHIBIT 5.1
OPINION OF MORRISON & FOERSTER LLP
[Morrison & Foerster LLP Letterhead]
May 27, 2003
PC Mall, Inc.
2555 W. 190th Street
Torrance, CA 90504
Gentlemen:
At your
request, we have examined the Registration Statement on Form S-8 to be filed
with the Securities and Exchange Commission (the "SEC") in connection with the
registration under the Securities Act of 1933, as amended, of an aggregate of
1,382,278 shares of your common stock, $.001 par value (the "Common Shares")
issuable upon exercise of options which may be granted pursuant to the company's
1994 Stock Incentive Plan, as amended (the "Plan").
As your
counsel in connection with the Registration Statement, we have examined the
proceedings taken by you in connection with the adoption of the Plan and the
authorization of the issuance of the Common Shares or options to purchase Common
Shares under the Plan (the "Plan Shares") and such documents as we have deemed
necessary to render this opinion.
Based
upon the foregoing, it is our opinion that the Plan Shares, when issued and
outstanding pursuant to the terms of the Plan, will be validly issued, fully
paid and nonassessable Common Shares.
We
consent to the use of this opinion as an exhibit to the Registration Statement.
Very truly yours,
/s/ Morrison & Foerster LLP
EXHIBIT 23.2
CONSENT OF INDEPENDENT
ACCOUNTANTS
We
hereby consent to the incorporation by reference in this Registration Statement
on Form S-8 of our report dated February 3, 2003 relating to the financial
statements and financial statement schedule of PC Mall, Inc. (formerly IdeaMall,
Inc.), which appears in PC Mall, Inc.'s Annual Report on Form 10-K for the year
ended December 31, 2002.
/s/
PricewaterhouseCoopers LLP
Los Angeles, California
May 23, 2003