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<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">As filed with the Securities
and Exchange Commission on March 23, 2006</FONT></B></TD>
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<TR valign="bottom">
	<TD width=100% align=right valign="bottom" nowrap> <B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Registration
	      No. 333-____</FONT></B></TD>
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<FONT BASESIZE=5 size=5 BASEFACE="serif" face="serif">SECURITIES AND EXCHANGE COMMISSION</FONT>
	</TD>
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	<TD align=center width=100%>
<FONT size="4" face="serif" BASEFACE="serif">Washington, D.C. 20549</FONT>
	</TD>
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<HR align="center" width="15%" size=1 noshade>
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<FONT BASESIZE=5 size=5 BASEFACE="serif" face="serif">FORM S-8</FONT>
	</TD>
</TR>
<TR valign="bottom">
	<TD width=100% nowrap align=center>
<FONT size="3" face="serif" BASEFACE="serif">REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</FONT>
	</TD>
</TR>
<TR valign="bottom">
	<TD width=100% nowrap align=center>
<B><FONT BASESIZE=5 size=5 BASEFACE="serif" face="serif">VITESSE SEMICONDUCTOR CORPORATION</FONT></B>
	</TD>
</TR>
<TR valign="bottom">
	<TD align=center width=100%>
<FONT BASESIZE=1 size=1 BASEFACE="serif" face="serif">(Exact name of registrant as specified in its charter)</FONT>
	</TD>
</TR>
</TABLE><BR>
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	<TD width=50% nowrap align=center>
<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Delaware</FONT></B></TD>
	<TD width=50% nowrap align=center>
<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">77-0138960</FONT></B></TD>
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	<TD width=50% nowrap align=center>
<FONT BASESIZE=1 size=1 BASEFACE="serif" face="serif">(State or other jurisdiction
of</FONT></TD>
	<TD width=50% nowrap align=center>
<FONT BASESIZE=1 size=1 BASEFACE="serif" face="serif">(I.R.S. Employer</FONT></TD>
</TR>
<TR valign="bottom">
	<TD width=50% nowrap align=center>
<FONT BASESIZE=1 size=1 BASEFACE="serif" face="serif">incorporation or organization)</FONT></TD>
	<TD width=50% nowrap align=center>
<FONT BASESIZE=1 size=1 BASEFACE="serif" face="serif">Identification No.)</FONT></TD>
</TR>
</TABLE>
<BR>
<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
<TR valign="bottom">
	<TD GUTTER width=100% nowrap align=center> <b><font basesize=2 size=2 baseface="serif" face="serif">741
	      Calle Plano</font></b></TD>
  </TR>
<TR valign="bottom">
	<TD align=center width=100%>
<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Camarillo, California
93012</FONT></B></TD>
  </TR>
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	<TD align=center width=100%>
<FONT BASESIZE=1 size=1 BASEFACE="serif" face="serif">(Address of Principal Executive
Offices) (Zip code)</FONT></TD>
  </TR>
<TR valign="bottom">
  <TD GUTTER nowrap align=center>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD GUTTER width=100% nowrap align=center> <b><font basesize=1 size=2 baseface="serif" face="serif">Vitesse
	      Semiconductor Corporation 1991 Employee Stock Purchase Plan</font></b>

	</TD>
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	<TD align="center" GUTTER>
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	</TD>
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	<TD align=center width=100%>
<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Yatin Mody</FONT></B>
	</TD>
  </TR>
<TR valign="bottom">
	<TD align=center width=100%>
<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Chief Financial Officer</FONT></B></TD>
  </TR>
<TR valign="bottom">
	<TD align=center width=100%>
<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Vitesse Semiconductor
Corporation</FONT></B></TD>
  </TR>
<TR valign="bottom">
	<TD align=center width=100%>
<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">741 Calle Plano</FONT></B></TD>
  </TR>
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	<TD align=center width=100%>
<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Camarillo, California
93012</FONT></B></TD>
  </TR>
<TR valign="bottom">
	<TD align=center width=100%>
<FONT BASESIZE=1 size=1 BASEFACE="serif" face="serif">(Name and address of agent
for service)</FONT></TD>
  </TR>
<TR valign="bottom">
  <TD GUTTER nowrap align=center>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD GUTTER width=100% nowrap align=center> <b><font basesize=2 size=2 baseface="serif" face="serif"> <b><font basesize=2 size=2 baseface="serif" face="serif">(805)</font></b> 388-3700</font></b></TD>
  </TR>
<TR valign="bottom">
	<TD align=center width=100%>
<FONT BASESIZE=1 size=1 BASEFACE="serif" face="serif">(Telephone number, including
area code, of agent for service)</FONT></TD>
  </TR>
<TR>
	<TD width=100% align="center">
      <HR align="center" width="15%" size=1 noshade>
	</TD>
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	<TD align=center width=100%>
<B><I><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Copy to:</FONT></I></B></TD>
  </TR>
<TR valign="bottom">
	<TD align=center width=100%>
<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Francis S. Currie, Esq.</FONT></B></TD>
  </TR>
<TR valign="bottom">
	<TD align=center width=100%>
<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Davis Polk &amp; Wardwell</FONT></B></TD>
  </TR>
<TR valign="bottom">
	<TD align=center width=100%>
<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">1600 El Camino Real</FONT></B></TD>
  </TR>
<TR valign="bottom">
	<TD align=center width=100%>
<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Menlo Park, California
94025</FONT></B></TD>
  </TR>
<TR valign="bottom">
	<TD GUTTER width=100% nowrap align=center>
<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">(650)</FONT></B>
<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">752-2000</FONT></B></TD>
  </TR>
</TABLE>
<div align="center"><BR>
  <B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">CALCULATION OF REGISTRATION
  FEE</FONT></B></div>
<TABLE width="100%" border=1 cellpadding=2 cellspacing=4>
<TR align="center" valign="bottom">
  <TD width=40% nowrap><b><font basesize=1 size=1 baseface="serif" face="serif">Title
        of securities<br>
to be registered</font></b></TD>
  <TD width=15% nowrap><b><font basesize=1 size=1 baseface="serif" face="serif">Amount
        to be<br>
registered</font></b></TD>
  <TD width=15% nowrap><b><font basesize=1 size=1 baseface="serif" face="serif">Proposed
        maximum<br>
offering price<br>
per share (1)</font></b></TD>
  <TD width=15%><b><font basesize=1 size=1 baseface="serif" face="serif">Proposed
        maximum<br>
aggregate offering<br>
price (1)</font></b></TD>
  <TD width=15% nowrap><b><font basesize=1 size=1 baseface="serif" face="serif">Amount
        of<br>
registration fee</font></b></TD>
</TR>
<TR valign="bottom">
	<TD width=40% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Vitesse
Semiconductor Corporation 1991<br>
Employee Stock Purchase
Plan</FONT></TD>
	<TD width=15% nowrap align=center>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">12,000,000</FONT>
	</TD>
	<TD width=15% nowrap align=center>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">&#36;3.37</FONT></TD>
	<TD width=15% align="center"> <FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">&#36;40,400,000</FONT></TD>
	<TD width=15% nowrap align=center> <FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">&#36;4,328</FONT></TD>
  </TR>
<TR valign="bottom">
	<TD width=40% nowrap align=left>
 &nbsp; &nbsp; &nbsp; &nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Totals</FONT></TD>
	<TD width=15% nowrap align=center>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">12,000,000</FONT>
	</TD>
	<TD width=15% nowrap align=center>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">N/A</FONT>
	</TD>
	<TD width=15% align="center"> <FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">&#36;40,400,000</FONT></TD>
	<TD width=15% nowrap align=center> <FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">&#36;4,328</FONT></TD>
  </TR>
</TABLE>
<TABLE border=0 cellspacing=0 cellpadding=0>
<TR>
  <TD colspan="2" valign=top nowrap><HR align="left" width="15%" size=1 noshade></TD>
  </TR>
<TR>
	<TD width="5%" valign=top nowrap>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">(1)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=95%>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Estimated in accordance
with Rule 457(h) solely for the purpose of calculating the total registration
fee. Computed based on the closing price for the Registrant&#146;s Common Stock
on March 16,  2006.</FONT>	</TD>
</TR>
<TR>
  <TD valign=top nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
</TR>
</TABLE>

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<PAGE>
<br>


<P align="center">
<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">PART II</FONT></B></P>
<P align="center">
<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</FONT></B></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Item 3. Incorporation of Documents by Reference</FONT></B></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">This Registration Statement incorporates herein by reference the following documents which have been filed with the Commission by the Registrant:</FONT></P>
<TABLE border=0 cellspacing=0 cellpadding=0>
<TR>
  <TD width="5%" valign=top nowrap>&nbsp;</TD>
	<TD width="5%" valign=top nowrap>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">1.</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=90%>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">The Registrant&#146;s Annual Report on Form 10-K for the fiscal year ended September 30, 2005, filed pursuant to Section 13 of the Securities and Exchange Act of 1934 (the &#147;Exchange
Act&#148;).</FONT>	</TD>
</TR>
<TR><TD colspan=3>&nbsp;</TD></TR><TR>
  <TD width="5%" valign=top nowrap>&nbsp;</TD>
	<TD width="5%" valign=top nowrap>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">2.</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=90%>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">The Registrant&#146;s Quarterly Report on Form 10-Q for the period ended December 31, 2005.</FONT>	</TD>
</TR>
<TR><TD colspan=3>&nbsp;</TD></TR><TR>
  <TD width="5%" valign=top nowrap>&nbsp;</TD>
	<TD width="5%" valign=top nowrap>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">3.</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=90%>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">The description of the Registrant&#146;s Common Stock, par value &#36;0.01 per share, contained in its registration statement on Form 8-A filed with the Securities and Exchange Commission on
November 8, 1991, including any amendment or report filed for the purpose of updating such description.</FONT>	</TD>
</TR></TABLE>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">All other documents filed by the Company with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act subsequent to the date of this
Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered have been sold or which de-registers all securities then remaining unsold, shall be deemed to be
incorporated by reference in this Registration Statement and to be a part hereof from the date of filing of such documents (such documents, and the documents enumerated above, being hereinafter referred to collectively as the &#147;Incorporated
Documents&#148;).</FONT></P>
<P align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Item
4. Description of Securities.</FONT></B></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2" face="serif">Not applicable.</font> </P>
<P align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Item
5. Interest of Named Experts and Counsel.</FONT></B></P>
<P align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2" face="serif">Not
    applicable.</font> </P>
<P align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Item
6. Indemnification of Directors and Officers.</FONT></B></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">The Registrant has adopted provisions in its Amended and Restated Certificate of Incorporation which (i) eliminate the personal liability of its directors to the
Registrant and its shareholders for monetary damages arising from a breach of their fiduciary duties in certain circumstances, and (ii) authorize the Registrant to indemnify its directors and officers to the fullest extent permitted by law. The
limitation of liability does not affect the availability of equitable remedies, such as injunctive relief or rescission. In addition, the Registrant&#146;s bylaws provide that the Registrant shall indemnify its directors and officers to the fullest
extent permitted by applicable law.</FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">The Registrant has entered into separate indemnification agreements with each of its officers and directors that contain provisions which are in some respects
broader than the specific indemnification provisions contained in the Delaware General Corporation Law. The indemnification agreements may require the Registrant, among other things, to indemnify such officers and directors against certain
liabilities that may arise by reason of their status or service as directors or officers (other than liabilities arising from willful misconduct of a culpable nature), to advance their expenses incurred as a result of any proceeding against them as
to which they could be indemnified, and to obtain director&#146;s and officer&#146;s insurance, if available on reasonable terms.</FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Item
7. Exemption for Registration Claimed.</FONT></B></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Not applicable.</FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Item
      8. Exhibits.</FONT></B></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">The following
    are filed as part of this Registration Statement:</FONT></P>
<P align="center">
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">2</FONT><br>
<br>
</P>

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<p style="page-break-before:always"></p>
<PAGE>
<br>
<br>
<TABLE width="90%" border=0 cellpadding=0 cellspacing=0>
<TR valign="top">
  <TD align="center" nowrap> <B><U><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Exhibit
    No.</FONT></U></B><BR></TD>
  <TD align="center"> <B><U><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Description</FONT></U></B></TD>
</TR>
<TR valign="top">
  <TD align="center" nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
</TR>
<TR valign="top">
	<TD width="10%" align="center" nowrap>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">4.1</FONT></TD>
	<TD width=90%>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Vitesse Semiconductor Corporation
1991 Employee Stock Purchase Plan incorporated herein by reference to Exhibit
4.9 to the Company&#146; Registration Statement on Form S-8 (File No.  333-53463))</FONT></TD>
</TR>
<TR valign="top"><TD colspan=2 align="center">&nbsp;</TD>
</TR><TR valign="top">
	<TD width="10%" align="center" nowrap>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">5.1</FONT></TD>
	<TD width=90%>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Opinion of Davis Polk &amp; Wardwell
as to the legality of securities being registered (filed herewith)</FONT></TD>
</TR>
<TR valign="top"><TD colspan=2 align="center">&nbsp;</TD>
</TR><TR valign="top">
	<TD width="10%" align="center" nowrap>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">23.1</FONT></TD>
	<TD width=90%>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Consent of KPMG LLP (filed
herewith)</FONT></TD>
</TR>
<TR valign="top"><TD colspan=2 align="center">&nbsp;</TD>
</TR><TR valign="top">
	<TD width="10%" align="center" nowrap>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">23.3</FONT></TD>
	<TD width=90%>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Consent of Davis Polk &amp; Wardwell
(included in Exhibit 5.1)</FONT></TD>
</TR>
<TR valign="top"><TD colspan=2 align="center">&nbsp;</TD>
</TR><TR valign="top">
	<TD width="10%" align="center" nowrap>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">24</FONT></TD>
	<TD width=90%>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Power of Attorney (Included
on signature pages of this Registration Statement)</FONT></TD>
</TR></TABLE>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Item 9. Undertakings.</FONT></B></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">(a) The undersigned Registrant hereby undertakes:</FONT></P>
<blockquote>
  <p align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement to include any material information
    with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement.</FONT></p>
  <p align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">(2) That, for the purpose of determining any liability under the Securities Act of 1933 (the &#147;Securities Act&#148;), each such post-effective amendment shall be
    deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</FONT></p>
  <p align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the
    offering.</FONT></p>
</blockquote>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">(b) The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&#146;s
annual report, pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#146;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in
the registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">(c) Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant
pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event
that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or
proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a
court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</FONT></P>
<P align="center">
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">3</FONT><br>
<br>
</P>

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<br>
<br>

<P align="center">
<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">SIGNATURES</FONT></B></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Pursuant to the requirements of the Securities Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for
filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Camarillo, State of California, on the 23</FONT><SUP><FONT BASESIZE=2 size=2 BASEFACE="serif"
face="serif">rd </FONT></SUP><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">day of March 2006.</FONT></P>
<div align="right">
  <table width="50%" border="0" cellspacing="0" cellpadding="0">
    <tr>
      <td colspan="3"> <font basesize=2 size=2 baseface="serif" face="serif">VITESSE
      SEMICONDUCTOR CORPORATION</font> </td>
    </tr>
    <tr>
      <td width="7%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
      <td width="10%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
      <td width="83%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    </tr>
    <tr>
      <td width="7%"><font size="2" face="Times New Roman, Times, serif">By:</font></td>
      <td colspan="2"> <FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">/s/
      Yatin Mody</FONT> </td>
    </tr>
    <tr>
      <td width="7%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
      <td colspan="2"><hr align="left" width=60% size=1 noshade color="#000000"></td>
    </tr>
    <tr>
      <td width="7%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
      <td width="10%"><font size="2" face="Times New Roman, Times, serif">Name:</font></td>
      <td width="83%"><font size="2" face="Times New Roman, Times, serif"> <font basesize=2 size=2 baseface="serif" face="serif">Yatin
      Mody</font> </font></td>
    </tr>
    <tr>
      <td width="7%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
      <td width="10%"><font size="2" face="Times New Roman, Times, serif">Title:</font></td>
      <td width="83%"><font size="2" face="Times New Roman, Times, serif"> <font basesize=2 size=2 baseface="serif" face="serif">Vice
      President, Finance and Chief Financial Officer</font> </font></td>
    </tr>
  </table>
</div>
<P align="center">
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">POWER OF ATTORNEY</FONT></P>
<P align="left">
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Louis R. Tomasetta and Yatin Mody, jointly and severally, his attorneys-in-fact, each
with the power of substitution, for him in any and all capacities, to sign any amendments to this Registration Statement on Form S-8, and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities and
Exchange Commission, hereby ratifying and confirming all that each of said attorneys-in-fact, or his substitute or substitutes, may do or cause to be done by virtue hereof.</FONT></P>
<P align="left">
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Pursuant to the requirements of the Securities Act, as amended, this Registration Statement has been signed by the following persons in the capacities and on the date indicated.</FONT></P>
<TABLE width="95%" border=0 cellpadding=0 cellspacing=0>
<TR valign="bottom">
	<TD width=25% nowrap align=center> <B><U><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Signature</FONT></U></B>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=30% nowrap align=center>
<B><U><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Title</FONT></U></B>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% nowrap align=center>
<B><U><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Date</FONT></U></B>
	</TD>
</TR>
<TR valign="bottom">
  <TD nowrap align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD nowrap align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD nowrap align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=25% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">/s/ Louis R. Tomasetta</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=30% nowrap align=left>&nbsp;

	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% nowrap align=left>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD width=25% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Louis R. Tomasetta</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=30% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">President, Chief Executive Officer and Director</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% nowrap align=center>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">March 23, 2006</FONT>
	</TD>
</TR>
<TR valign="bottom">
	<TD width=25% nowrap align=left>&nbsp;

	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=30% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">(Principal Executive Officer)</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% nowrap align=left>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
  <TD nowrap align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD nowrap align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD nowrap align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=25% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">/s/ Yatin Mody</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=30% nowrap align=left>&nbsp;

	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% nowrap align=left>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD width=25% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Yatin Mody</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=30% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Vice President, Finance and Chief Financial</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% nowrap align=center>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">March 23, 2006</FONT>
	</TD>
</TR>
<TR valign="bottom">
	<TD width=25% nowrap align=left>&nbsp;

	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=30% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Officer (Principal Financial and Accounting</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% nowrap align=left>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD width=25% nowrap align=left>&nbsp;

	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=30% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Officer)</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% nowrap align=left>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
  <TD nowrap align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD nowrap align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD nowrap align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=25% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">/s/ James A Cole</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=30% nowrap align=left>&nbsp;

	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% nowrap align=left>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD width=25% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">James A. Cole</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=30% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Director</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% nowrap align=center>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">March 23, 2006</FONT>
	</TD>
</TR>
<TR valign="bottom">
  <TD nowrap align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD nowrap align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD nowrap align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=25% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">/s/ John C. Lewis</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=30% nowrap align=left>&nbsp;

	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% nowrap align=left>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD width=25% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">John C. Lewis</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=30% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Chairman of the Board of Directors</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% nowrap align=center>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">March 23, 2006</FONT>
	</TD>
</TR>
<TR valign="bottom">
  <TD nowrap align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD nowrap align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD nowrap align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=25% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">/s/ Alex Daly</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=30% nowrap align=left>&nbsp;

	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% nowrap align=left>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD width=25% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Alex Daly</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=30% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Director</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% nowrap align=center>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">March 23, 2006</FONT>
	</TD>
</TR>
<TR valign="bottom">
  <TD nowrap align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD nowrap align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD nowrap align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=25% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">/s/ Vincent Chan</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=30% nowrap align=left>&nbsp;

	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% nowrap align=left>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD width=25% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Vincent Chan</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=30% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Director</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% nowrap align=center>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">March 23, 2006</FONT>
	</TD>
</TR>
<TR valign="bottom">
  <TD nowrap align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD nowrap align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD nowrap align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=25% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">/s/ Moshe Gavrielov</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=30% nowrap align=left>&nbsp;

	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% nowrap align=left>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD width=25% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Moshe Gavrielov</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=30% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Director</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% nowrap align=center>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">March 23, 2006</FONT>
	</TD>
</TR>
<TR valign="bottom">
  <TD nowrap align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD nowrap align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD nowrap align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=25% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">/s/ Edward Rogas, Jr.</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=30% nowrap align=left>&nbsp;

	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% nowrap align=left>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD width=25% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Edward Rogas, Jr.</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=30% nowrap align=left>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Director</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% nowrap align=center>
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">March 23, 2006</FONT>
	</TD>
</TR>
</TABLE>
<BR>
<P align="center">
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">S-1</FONT></P>

<br>
<br>
<hr size=3 color=GRAY noshade>
<p style="page-break-before:always"></p>
<PAGE>
<br>
<br>

<P align="center">
<B><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">EXHIBIT INDEX</FONT></B></P>
<TABLE width="90%" border=0 cellpadding=0 cellspacing=0>
  <TR valign="top">
    <TD align="center" nowrap> <B><U><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Exhibit
            No.</FONT></U></B><BR></TD>
    <TD align="center"> <B><U><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Description</FONT></U></B></TD>
  </TR>
  <TR valign="top">
    <TD align="center" nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR valign="top">
    <TD width="10%" align="center" nowrap> <FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">4.1</FONT></TD>
    <TD width=90%> <FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Vitesse
        Semiconductor Corporation 1991 Employee Stock Purchase Plan incorporated
        herein by reference to Exhibit 4.9 to the Company's Registration Statement
        on Form S-8 (File No. 333-53463))</FONT> </TD>
  </TR>
  <TR valign="top">
    <TD colspan=2 align="center">&nbsp;</TD>
  </TR>
  <TR valign="top">
    <TD width="10%" align="center" nowrap> <FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">5.1</FONT></TD>
    <TD width=90%> <FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Opinion
        of Davis Polk &amp; Wardwell as to the legality of securities being registered
        (filed herewith)</FONT> </TD>
  </TR>
  <TR valign="top">
    <TD colspan=2 align="center">&nbsp;</TD>
  </TR>
  <TR valign="top">
    <TD width="10%" align="center" nowrap> <FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">23.1</FONT></TD>
    <TD width=90%> <FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Consent
        of KPMG LLP (filed herewith)</FONT> </TD>
  </TR>
  <TR valign="top">
    <TD colspan=2 align="center">&nbsp;</TD>
  </TR>
  <TR valign="top">
    <TD width="10%" align="center" nowrap> <FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">23.3</FONT></TD>
    <TD width=90%> <FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Consent
        of Davis Polk &amp; Wardwell (included in Exhibit 5.1)</FONT> </TD>
  </TR>
  <TR valign="top">
    <TD colspan=2 align="center">&nbsp;</TD>
  </TR>
  <TR valign="top">
    <TD width="10%" align="center" nowrap> <FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">24</FONT></TD>
    <TD width=90%> <FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Power
        of Attorney (Included on signature pages of this Registration Statement)</FONT> </TD>
  </TR>
</TABLE>
<br>
<br>
<hr size=3 color=GRAY noshade>
<br>
<br>
</BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "dp02301_s8.htm", "secsgml_size_bytes": 36424}]
{"company-data": {"conformed-name": "VITESSE SEMICONDUCTOR CORP", "cik": "0000880446", "assigned-sic": "3674", "irs-number": "770138960", "state-of-incorporation": "DE", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-132668", "film-number": "06706867"}, "business-address": {"street1": "741 CALLE PLANO", "city": "CAMARILLO", "state": "CA", "zip": "93012", "phone": "8053883700"}, "mail-address": {"street1": "741 CALLE PLANO", "city": "CAMARILLO", "state": "CA", "zip": "93012"}}
As filed with the Securities
and Exchange Commission on March 23, 2006
Registration
	      No. 333-____
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
VITESSE SEMICONDUCTOR CORPORATION
(Exact name of registrant as specified in its charter)
Delaware
77-0138960
(State or other jurisdiction
of
(I.R.S. Employer
incorporation or organization)
Identification No.)
741
	      Calle Plano
Camarillo, California
93012
(Address of Principal Executive
Offices) (Zip code)
Vitesse
	      Semiconductor Corporation 1991 Employee Stock Purchase Plan
Yatin Mody
Chief Financial Officer
Vitesse Semiconductor
Corporation
741 Calle Plano
Camarillo, California
93012
(Name and address of agent
for service)
(805)
388-3700
(Telephone number, including
area code, of agent for service)
Copy to:
Francis S. Currie, Esq.
Davis Polk & Wardwell
1600 El Camino Real
Menlo Park, California
94025
(650)
752-2000
CALCULATION OF REGISTRATION
  FEE
Title
        of securities
to be registered
Amount
        to be
registered
Proposed
        maximum
offering price
per share (1)
Proposed
        maximum
aggregate offering
price (1)
Amount
        of
registration fee
Vitesse
Semiconductor Corporation 1991
Employee Stock Purchase
Plan
12,000,000
$3.37
$40,400,000
$4,328
Totals
12,000,000
N/A
$40,400,000
$4,328
(1)
Estimated in accordance
with Rule 457(h) solely for the purpose of calculating the total registration
fee. Computed based on the closing price for the Registrant's Common Stock
on March 16,  2006.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference
This Registration Statement incorporates herein by reference the following documents which have been filed with the Commission by the Registrant:
1.
The Registrant's Annual Report on Form 10-K for the fiscal year ended September 30, 2005, filed pursuant to Section 13 of the Securities and Exchange Act of 1934 (the "Exchange
Act").
2.
The Registrant's Quarterly Report on Form 10-Q for the period ended December 31, 2005.
3.
The description of the Registrant's Common Stock, par value $0.01 per share, contained in its registration statement on Form 8-A filed with the Securities and Exchange Commission on
November 8, 1991, including any amendment or report filed for the purpose of updating such description.
All other documents filed by the Company with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act subsequent to the date of this
Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered have been sold or which de-registers all securities then remaining unsold, shall be deemed to be
incorporated by reference in this Registration Statement and to be a part hereof from the date of filing of such documents (such documents, and the documents enumerated above, being hereinafter referred to collectively as the "Incorporated
Documents").
Item
4. Description of Securities.
Not applicable.
Item
5. Interest of Named Experts and Counsel.
Not
    applicable.
Item
6. Indemnification of Directors and Officers.
The Registrant has adopted provisions in its Amended and Restated Certificate of Incorporation which (i) eliminate the personal liability of its directors to the
Registrant and its shareholders for monetary damages arising from a breach of their fiduciary duties in certain circumstances, and (ii) authorize the Registrant to indemnify its directors and officers to the fullest extent permitted by law. The
limitation of liability does not affect the availability of equitable remedies, such as injunctive relief or rescission. In addition, the Registrant's bylaws provide that the Registrant shall indemnify its directors and officers to the fullest
extent permitted by applicable law.
The Registrant has entered into separate indemnification agreements with each of its officers and directors that contain provisions which are in some respects
broader than the specific indemnification provisions contained in the Delaware General Corporation Law. The indemnification agreements may require the Registrant, among other things, to indemnify such officers and directors against certain
liabilities that may arise by reason of their status or service as directors or officers (other than liabilities arising from willful misconduct of a culpable nature), to advance their expenses incurred as a result of any proceeding against them as
to which they could be indemnified, and to obtain director's and officer's insurance, if available on reasonable terms.
Item
7. Exemption for Registration Claimed.
Not applicable.
Item
      8. Exhibits.
The following
    are filed as part of this Registration Statement:
2
Exhibit
    No.
Description
4.1
Vitesse Semiconductor Corporation
1991 Employee Stock Purchase Plan incorporated herein by reference to Exhibit
4.9 to the Company' Registration Statement on Form S-8 (File No.  333-53463))
5.1
Opinion of Davis Polk & Wardwell
as to the legality of securities being registered (filed herewith)
23.1
Consent of KPMG LLP (filed
herewith)
23.3
Consent of Davis Polk & Wardwell
(included in Exhibit 5.1)
24
Power of Attorney (Included
on signature pages of this Registration Statement)
Item 9. Undertakings.
(a) The undersigned Registrant hereby undertakes:
(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement to include any material information
    with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement.
(2) That, for the purpose of determining any liability under the Securities Act of 1933 (the "Securities Act"), each such post-effective amendment shall be
    deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the
    offering.
(b) The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's
annual report, pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in
the registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(c) Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant
pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event
that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or
proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a
court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
3
SIGNATURES
Pursuant to the requirements of the Securities Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for
filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Camarillo, State of California, on the 23
rd
day of March 2006.
VITESSE
      SEMICONDUCTOR CORPORATION
By:
/s/
      Yatin Mody
Name:
Yatin
      Mody
Title:
Vice
      President, Finance and Chief Financial Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Louis R. Tomasetta and Yatin Mody, jointly and severally, his attorneys-in-fact, each
with the power of substitution, for him in any and all capacities, to sign any amendments to this Registration Statement on Form S-8, and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities and
Exchange Commission, hereby ratifying and confirming all that each of said attorneys-in-fact, or his substitute or substitutes, may do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act, as amended, this Registration Statement has been signed by the following persons in the capacities and on the date indicated.
Signature
Title
Date
/s/ Louis R. Tomasetta
Louis R. Tomasetta
President, Chief Executive Officer and Director
March 23, 2006
(Principal Executive Officer)
/s/ Yatin Mody
Yatin Mody
Vice President, Finance and Chief Financial
March 23, 2006
Officer (Principal Financial and Accounting
Officer)
/s/ James A Cole
James A. Cole
Director
March 23, 2006
/s/ John C. Lewis
John C. Lewis
Chairman of the Board of Directors
March 23, 2006
/s/ Alex Daly
Alex Daly
Director
March 23, 2006
/s/ Vincent Chan
Vincent Chan
Director
March 23, 2006
/s/ Moshe Gavrielov
Moshe Gavrielov
Director
March 23, 2006
/s/ Edward Rogas, Jr.
Edward Rogas, Jr.
Director
March 23, 2006
S-1
EXHIBIT INDEX
Exhibit
            No.
Description
4.1
Vitesse
        Semiconductor Corporation 1991 Employee Stock Purchase Plan incorporated
        herein by reference to Exhibit 4.9 to the Company's Registration Statement
        on Form S-8 (File No. 333-53463))
5.1
Opinion
        of Davis Polk & Wardwell as to the legality of securities being registered
        (filed herewith)
23.1
Consent
        of KPMG LLP (filed herewith)
23.3
Consent
        of Davis Polk & Wardwell (included in Exhibit 5.1)
24
Power
        of Attorney (Included on signature pages of this Registration Statement)