<PAGE>
 
AS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION ON AUGUST 21, 1995.
                                                     Registration No. 33-XXXXXX
--------------------------------------------------------------------------------

                       SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C.  20549

                                    FORM S-8

                             REGISTRATION STATEMENT
                                     UNDER
                           THE SECURITIES ACT OF 1933

                       SHARED MEDICAL SYSTEMS CORPORATION
                       ----------------------------------
             (Exact name of registrant as specified in its charter)

              Delaware                                  23-1704148
       ----------------------                 --------------------------------
      (State of Incorporation)                (IRS Employer Identification No.)

 51 Valley Stream Parkway, Malvern, Pennsylvania            19355
 -----------------------------------------------          ---------
    (Address of Principal Executive Offices)              (Zip Code)

           1994 NON-QUALIFIED STOCK OPTION AND RESTRICTED STOCK PLAN
           ---------------------------------------------------------
                           (Full Title of the Plan)

                               Terrence W. Kyle
                           Vice President of Finance
                      Shared Medical Systems Corporation
                           51 Valley Stream Parkway
                          Malvern, Pennsylvania 19355
                     -------------------------------------
                    (Name and address of agent for service)

                                (610) 219-6300
          -----------------------------------------------------------
         (Telephone number, including area code, of agent for service)


                        CALCULATION OF REGISTRATION FEE

<TABLE>
<CAPTION>
-----------------------------------------------------------------------------------------------
   Title of          Amount            Proposed              Proposed
 Securities to        to Be        Maximum Offering     Maximum Aggregate        Amount of
 be Registered     Registered      Price Per Share**     Offering Price**    Registration Fee**
-----------------------------------------------------------------------------------------------
<S>               <C>            <C>                    <C>                  <C>             
Common Stock,     2,000,000          15,000@ $35.50       $   532,500             $26,136.69
par value         Shares*            50,000@ $37.00       $ 1,850,000
$.01 per share                    1,935,000@ $37.94       $73,413,900
                          
</TABLE>


*   Pursuant to Rule 416(a), this Registration Statement also registers such
    indeterminate number of additional shares as may become issuable under the
    Plan in connection with share splits, share dividends or similar
    transactions.

**  Calculated pursuant to Rule 457(h).  As to shares subject to outstanding but
    unexercised options, the price and fee are computed based upon $35.50 and 
    $37.00, the prices at which such options may be exercised.  As to the 
    remaining shares, the price and fee are computed based upon $37.94, the 
    average of the high and low prices reported by the NASDAQ National Market 
    System on August 17, 1995.

                                 Page 1 of 22
<PAGE>
 
                               PART II

              INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

ITEM 3.  INCORPORATION OF DOCUMENTS BY REFERENCE.

         There are incorporated herein by reference the following documents:

         1.   The Shared Medical Systems Corporation (the "Company's") Annual
              Report on Form 10-K for the year ended December 31, 1994.

         2.   All other reports filed pursuant to Section 13(a) or 15(d) of the
              Securities Exchange Act of 1934 since December 31, 1994.

         3.   The description of the Company's Common Stock which is contained
              in a registration statement filed under the Securities Exchange 
              Act of 1934, including any amendment or report filed for the 
              purpose of updating such description.

         All other reports and other documents filed by the Company pursuant to
Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934
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 of the Common Shares offered hereby have been sold or which deregisters all
such Common Shares 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 the filing of such reports and documents.

ITEM 4.  DESCRIPTION OF SECURITIES.

         Not Applicable.

ITEM 5.  INTERESTS OF NAMED EXPERTS AND COUNSEL.

         Bonnie L. Shuman, an employee of the Registrant and the Registrant's
General Counsel and Assistant Secretary, has given an opinion upon the validity
of the securities being registered.

ITEM 6.  INDEMNIFICATION OF DIRECTORS AND OFFICERS.

         Section 102(b)(7) of the Delaware General Corporation Law (the "GCL")
provides that a provision in a Delaware corporation's certificate of
incorporation eliminating or limiting the personal liability of a director to a
corporation or its stockholders shall not eliminate or limit the liability of a
director (i) for any breach of the director's duty of loyalty to the corporation
or its stockholders, (ii) for acts or omissions not in good faith or which
involve intentional misconduct or a knowing violation of law, (iii) for willful
or negligent unlawful payments of dividends or stock purchases or redemptions by
the corporation, or (iv) for any transaction from which the director derived an
improper personal benefit.

                                 Page 2 of 22
<PAGE>
 
         Article Twelfth of the Registrant's Restated Certificate of
Incorporation provides that a director of the Registrant shall have no personal
liability to the Registrant or to its stockholders for monetary damages for
breach of fiduciary duty as a director except to the extent that Section 102(b)
(7) (or any successor provision) of the GCL, as amended from time to time,
expressly provides that the liability of a director may not be eliminated or
limited.

         Section 145 of the GCL contains detailed provisions permitting a
Delaware corporation to indemnify directors and officers against expenses,
judgments, fines and settlements in connection with litigation under certain
circumstances.

         Article IX of the Registrant's By-Laws provides that any person who was
or is a party or is threatened to be made a party to a proceeding, whether
civil, criminal, administrative or investigative, by reason of the fact that
such person is or was a director or officer of the Registrant, or is or was
serving while a director or officer of the Registrant at the request of the
Registrant as a director, officer, employee, agent, fiduciary or other
representative of another corporation, partnership, joint venture, trust,
employee benefit plan or other enterprise, shall be indemnified by the
Registrant against expenses (including attorneys' fees), judgments, fines,
excise taxes and amounts paid in settlement actually and reasonably incurred by
such person in connection with such action, suit or proceeding to the full
extent permissible under Delaware Law.

         The Registrant maintains, on behalf of its directors and officers,
insurance protection against certain liabilities arising out of the discharge of
their duties, as well as insurance covering the Registrant for indemnification
payments made to its directors and officers for certain liabilities.

ITEM 7.  EXEMPTION FROM REGISTRATION CLAIMED.

         Not Applicable.

ITEM 8.  EXHIBITS.

         The following is a list of exhibits required by Item 601 of Regulation
S-K filed as part of this Registration Statement.

Exhibit 4(a)   Articles of Incorporation and By-Laws (Incorporated by reference
               to Exhibit 3 to the Registrant's Annual Report on Form 10-K for
               the year ended December 31, 1994).
Exhibit 4(b)   The Company's 1994 Non-Qualified Stock Option and Restricted
               Stock Plan.
Exhibit 5      Opinion of Counsel.
Exhibit 24(a)  Consent of Arthur Andersen LLP
Exhibit 24(b)  Consent of Counsel (included in Exhibit 5).

                                 Page 3 of 22
<PAGE>
 
ITEM 9.  UNDERTAKINGS.

         The undersigned Registrant hereby undertakes:

         (1)  To file, during any period in which offers or sales are being
made, a post-effective amendment to this registration statement:

              (i)    To include any prospectus required by section 10(a)(3) of
the Securities Act of 1933;

              (ii)   To reflect in the prospectus any facts or events arising
after the effective date of the registration statement (or the most recent post-
effective amendment thereof) which, individually or in the aggregate, represent
a fundamental change in the information set forth in the registration statement;

              (iii)  To include any material information with respect to the
plan of distribution not previously disclosed in the registration statement or
any material change to such information in the registration statement;

provided, however, that paragraphs (i) and (ii) do not apply if the information
--------  -------                                                              
required to be included in a post-effective amendment by those paragraphs is
contained in periodic reports filed by the Registrant pursuant to section 13 or
section 15(d) of the Securities Exchange Act of 1934 that are incorporated by
reference in the registration statement.

         (2)  That, for the purpose of determining any liability under the
Securities Act of 1933, each such post-effective amendment shall be deemed to
be a new registration statement relating to the securities offered therein, and
the offering of such securities at that time shall be deemed to be the initial
bona fide offering thereof.

         (3)  To remove from registration by means of a post-effective amendment
any of the securities being registered which remain unsold at the termination of
the offering.

         The undersigned Registrant hereby undertakes that, for purposes of
determining any liability under the Securities Act of 1933, each filing of the
Registrant's annual report pursuant to section 13(a) or section 15(d) of the
Securities Exchange Act of 1934 (and, where applicable, each filing of an
employee benefit plan's annual report pursuant to section 15(d) of the
Securities Exchange Act of 1934) that is incorporated by reference in the
registration statement shall be deemed to be a new registration statement
relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial bona fide offering thereof.

                                 Page 4 of 22
<PAGE>
 
         Insofar as indemnification for liabilities arising under the Securities
Act of 1933 may be permitted to directors, officers and controlling persons of
the Registrant pursuant to the foregoing provisions, or otherwise, the
Registrant has been advised that in the opinion of the Securities and Exchange
Commission such indemnification is against public policy as expressed in the Act
and is, therefore, unenforceable.  In the event that a claim for indemnification
against such liabilities (other than the payment by the Registrant of expenses
incurred or paid by a director, officer or controlling person of the Registrant
in the successful defense of any action, suit or proceeding) is asserted by such
director, officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public
policy as expressed in the Act and will be governed by the final adjudication of
such issue.

                                 Page 5 of 22
<PAGE>
 
                               SIGNATURES

         The Registrant.  Pursuant to the requirements of the Securities Act of
         --------------                                                        
1933, the Registrant certifies that it has reasonable grounds to believe that it
meets all of the requirements for filing on Form S-8 and has duly caused this
registration statement to be signed on its behalf by the undersigned thereunto
duly authorized, in Malvern, Pennsylvania, on this 2nd day of August, 1995.


                                             SHARED MEDICAL SYSTEMS CORPORATION


                                             By:  /s/ R. James Macaleer
                                                  -----------------------------
                                                     R. James Macaleer,
                                                     Chairman of the Board and
                                                     Chief Executive Officer

                                 Page 6 of 22
<PAGE>
 
         Pursuant to the requirements of the Securities Act of 1933, this
registration statement has been signed below by the following persons in the
capacities and on the dates indicated.

<TABLE> 
<CAPTION> 
Name                              Title                        Date
----                              -----                        ----

<S>                               <C>                          <C> 
/s/ R. James Macaleer             Chairman of the              August 2, 1995
----------------------                                              
R. James Macaleer                 Board and Chief Executive
(Principal Executive Officer)     Officer; Director
 


/s/ Terrence W. Kyle              Vice President of            August 2, 1995
--------------------                                                   
Terrence W. Kyle                  Finance
(Principal Financial Officer)


/s/ Edward J. Grady               Controller                   August 2, 1995
-------------------                                                       
Edward J. Grady
(Principal Accounting Officer)


/s/ Marvin S. Cadwell             President and Chief          August 2, 1995
---------------------                                                   
Marvin S. Cadwell                 Operating Officer; Director


/s/ Raymond K. Denworth, Jr.      Director                     August 2, 1995
----------------------------                                       
Raymond K. Denworth, Jr.


/s/ Frederick W. DeTurk           Director                     August 2, 1995
-----------------------                                            
Frederick W. DeTurk


/s/ Jeffrey S. Rubin              Director                     August 2, 1995
--------------------                                               
Jeffrey S. Rubin


/s/ Josh S. Weston                Director                     August 2, 1995
------------------                                                 
Josh S. Weston
</TABLE> 

                                 Page 7 of 22
<PAGE>
 
                                 EXHIBIT INDEX

<TABLE>
<CAPTION>
Exhibit
Number            Description of Exhibit          Page
------            ----------------------          ----

<S>               <C>                             <C>
4(a)              Articles of Incorporation       Incorporated by reference to
                  and By-Laws                     Exhibit 3 to the Registrant's
                                                  Annual Report on Form 10-K for
                                                  the year ended
                                                  December 31, 1994
 
4(b)              The Company's 1994              9
                  Non-Qualified Stock Option
                  and Restricted Stock Plan. 
 
5                 Opinion of Counsel              21
 
24(a)             Consent of Arthur               22
                  Andersen LLP
 
24(b)             Consent of Counsel              Included in Exhibit 5
</TABLE>

                                 Page 8 of 22
[{"type": "S-8", "sequence": "1", "description": "FORM S-8", "secsgml_size_bytes": 16597}]
AS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION ON AUGUST 21, 1995.
                                                     Registration No. 33-XXXXXX
--------------------------------------------------------------------------------

                       SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C.  20549

                                    FORM S-8

                             REGISTRATION STATEMENT
                                     UNDER
                           THE SECURITIES ACT OF 1933

                       SHARED MEDICAL SYSTEMS CORPORATION
                       ----------------------------------
             (Exact name of registrant as specified in its charter)

              Delaware                                  23-1704148
       ----------------------                 --------------------------------
      (State of Incorporation)                (IRS Employer Identification No.)

 51 Valley Stream Parkway, Malvern, Pennsylvania            19355
 -----------------------------------------------          ---------
    (Address of Principal Executive Offices)              (Zip Code)

           1994 NON-QUALIFIED STOCK OPTION AND RESTRICTED STOCK PLAN
           ---------------------------------------------------------
                           (Full Title of the Plan)

                               Terrence W. Kyle
                           Vice President of Finance
                      Shared Medical Systems Corporation
                           51 Valley Stream Parkway
                          Malvern, Pennsylvania 19355
                     -------------------------------------
                    (Name and address of agent for service)

                                (610) 219-6300
          -----------------------------------------------------------
         (Telephone number, including area code, of agent for service)

                        CALCULATION OF REGISTRATION FEE
-----------------------------------------------------------------------------------------------
   Title of          Amount            Proposed              Proposed
 Securities to        to Be        Maximum Offering     Maximum Aggregate        Amount of
 be Registered     Registered      Price Per Share**     Offering Price**    Registration Fee**
-----------------------------------------------------------------------------------------------
Common Stock,     2,000,000          15,000@ $35.50       $   532,500             $26,136.69
par value         Shares*            50,000@ $37.00       $ 1,850,000
$.01 per share                    1,935,000@ $37.94       $73,413,900
*   Pursuant to Rule 416(a), this Registration Statement also registers such
    indeterminate number of additional shares as may become issuable under the
    Plan in connection with share splits, share dividends or similar
    transactions.

**  Calculated pursuant to Rule 457(h).  As to shares subject to outstanding but
    unexercised options, the price and fee are computed based upon $35.50 and 
    $37.00, the prices at which such options may be exercised.  As to the 
    remaining shares, the price and fee are computed based upon $37.94, the 
    average of the high and low prices reported by the NASDAQ National Market 
    System on August 17, 1995.

                                 Page 1 of 22
PART II

              INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

ITEM 3.  INCORPORATION OF DOCUMENTS BY REFERENCE.

         There are incorporated herein by reference the following documents:

         1.   The Shared Medical Systems Corporation (the "Company's") Annual
              Report on Form 10-K for the year ended December 31, 1994.

         2.   All other reports filed pursuant to Section 13(a) or 15(d) of the
              Securities Exchange Act of 1934 since December 31, 1994.

         3.   The description of the Company's Common Stock which is contained
              in a registration statement filed under the Securities Exchange 
              Act of 1934, including any amendment or report filed for the 
              purpose of updating such description.

         All other reports and other documents filed by the Company pursuant to
Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934
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 of the Common Shares offered hereby have been sold or which deregisters all
such Common Shares 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 the filing of such reports and documents.

ITEM 4.  DESCRIPTION OF SECURITIES.

         Not Applicable.

ITEM 5.  INTERESTS OF NAMED EXPERTS AND COUNSEL.

         Bonnie L. Shuman, an employee of the Registrant and the Registrant's
General Counsel and Assistant Secretary, has given an opinion upon the validity
of the securities being registered.

ITEM 6.  INDEMNIFICATION OF DIRECTORS AND OFFICERS.

         Section 102(b)(7) of the Delaware General Corporation Law (the "GCL")
provides that a provision in a Delaware corporation's certificate of
incorporation eliminating or limiting the personal liability of a director to a
corporation or its stockholders shall not eliminate or limit the liability of a
director (i) for any breach of the director's duty of loyalty to the corporation
or its stockholders, (ii) for acts or omissions not in good faith or which
involve intentional misconduct or a knowing violation of law, (iii) for willful
or negligent unlawful payments of dividends or stock purchases or redemptions by
the corporation, or (iv) for any transaction from which the director derived an
improper personal benefit.

                                 Page 2 of 22
Article Twelfth of the Registrant's Restated Certificate of
Incorporation provides that a director of the Registrant shall have no personal
liability to the Registrant or to its stockholders for monetary damages for
breach of fiduciary duty as a director except to the extent that Section 102(b)
(7) (or any successor provision) of the GCL, as amended from time to time,
expressly provides that the liability of a director may not be eliminated or
limited.

         Section 145 of the GCL contains detailed provisions permitting a
Delaware corporation to indemnify directors and officers against expenses,
judgments, fines and settlements in connection with litigation under certain
circumstances.

         Article IX of the Registrant's By-Laws provides that any person who was
or is a party or is threatened to be made a party to a proceeding, whether
civil, criminal, administrative or investigative, by reason of the fact that
such person is or was a director or officer of the Registrant, or is or was
serving while a director or officer of the Registrant at the request of the
Registrant as a director, officer, employee, agent, fiduciary or other
representative of another corporation, partnership, joint venture, trust,
employee benefit plan or other enterprise, shall be indemnified by the
Registrant against expenses (including attorneys' fees), judgments, fines,
excise taxes and amounts paid in settlement actually and reasonably incurred by
such person in connection with such action, suit or proceeding to the full
extent permissible under Delaware Law.

         The Registrant maintains, on behalf of its directors and officers,
insurance protection against certain liabilities arising out of the discharge of
their duties, as well as insurance covering the Registrant for indemnification
payments made to its directors and officers for certain liabilities.

ITEM 7.  EXEMPTION FROM REGISTRATION CLAIMED.

         Not Applicable.

ITEM 8.  EXHIBITS.

         The following is a list of exhibits required by Item 601 of Regulation
S-K filed as part of this Registration Statement.

Exhibit 4(a)   Articles of Incorporation and By-Laws (Incorporated by reference
               to Exhibit 3 to the Registrant's Annual Report on Form 10-K for
               the year ended December 31, 1994).
Exhibit 4(b)   The Company's 1994 Non-Qualified Stock Option and Restricted
               Stock Plan.
Exhibit 5      Opinion of Counsel.
Exhibit 24(a)  Consent of Arthur Andersen LLP
Exhibit 24(b)  Consent of Counsel (included in Exhibit 5).

                                 Page 3 of 22
ITEM 9.  UNDERTAKINGS.

         The undersigned Registrant hereby undertakes:

         (1)  To file, during any period in which offers or sales are being
made, a post-effective amendment to this registration statement:

              (i)    To include any prospectus required by section 10(a)(3) of
the Securities Act of 1933;

              (ii)   To reflect in the prospectus any facts or events arising
after the effective date of the registration statement (or the most recent post-
effective amendment thereof) which, individually or in the aggregate, represent
a fundamental change in the information set forth in the registration statement;

              (iii)  To include any material information with respect to the
plan of distribution not previously disclosed in the registration statement or
any material change to such information in the registration statement;

provided, however, that paragraphs (i) and (ii) do not apply if the information
--------  -------                                                              
required to be included in a post-effective amendment by those paragraphs is
contained in periodic reports filed by the Registrant pursuant to section 13 or
section 15(d) of the Securities Exchange Act of 1934 that are incorporated by
reference in the registration statement.

         (2)  That, for the purpose of determining any liability under the
Securities Act of 1933, each such post-effective amendment shall be deemed to
be a new registration statement relating to the securities offered therein, and
the offering of such securities at that time shall be deemed to be the initial
bona fide offering thereof.

         (3)  To remove from registration by means of a post-effective amendment
any of the securities being registered which remain unsold at the termination of
the offering.

         The undersigned Registrant hereby undertakes that, for purposes of
determining any liability under the Securities Act of 1933, each filing of the
Registrant's annual report pursuant to section 13(a) or section 15(d) of the
Securities Exchange Act of 1934 (and, where applicable, each filing of an
employee benefit plan's annual report pursuant to section 15(d) of the
Securities Exchange Act of 1934) that is incorporated by reference in the
registration statement shall be deemed to be a new registration statement
relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial bona fide offering thereof.

                                 Page 4 of 22
Insofar as indemnification for liabilities arising under the Securities
Act of 1933 may be permitted to directors, officers and controlling persons of
the Registrant pursuant to the foregoing provisions, or otherwise, the
Registrant has been advised that in the opinion of the Securities and Exchange
Commission such indemnification is against public policy as expressed in the Act
and is, therefore, unenforceable.  In the event that a claim for indemnification
against such liabilities (other than the payment by the Registrant of expenses
incurred or paid by a director, officer or controlling person of the Registrant
in the successful defense of any action, suit or proceeding) is asserted by such
director, officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public
policy as expressed in the Act and will be governed by the final adjudication of
such issue.

                                 Page 5 of 22
SIGNATURES

         The Registrant.  Pursuant to the requirements of the Securities Act of
         --------------                                                        
1933, the Registrant certifies that it has reasonable grounds to believe that it
meets all of the requirements for filing on Form S-8 and has duly caused this
registration statement to be signed on its behalf by the undersigned thereunto
duly authorized, in Malvern, Pennsylvania, on this 2nd day of August, 1995.

                                             SHARED MEDICAL SYSTEMS CORPORATION

                                             By:  /s/ R. James Macaleer
                                                  -----------------------------
                                                     R. James Macaleer,
                                                     Chairman of the Board and
                                                     Chief Executive Officer

                                 Page 6 of 22
Pursuant to the requirements of the Securities Act of 1933, this
registration statement has been signed below by the following persons in the
capacities and on the dates indicated.
Name                              Title                        Date
----                              -----                        ----
/s/ R. James Macaleer             Chairman of the              August 2, 1995
----------------------                                              
R. James Macaleer                 Board and Chief Executive
(Principal Executive Officer)     Officer; Director
 

/s/ Terrence W. Kyle              Vice President of            August 2, 1995
--------------------                                                   
Terrence W. Kyle                  Finance
(Principal Financial Officer)

/s/ Edward J. Grady               Controller                   August 2, 1995
-------------------                                                       
Edward J. Grady
(Principal Accounting Officer)

/s/ Marvin S. Cadwell             President and Chief          August 2, 1995
---------------------                                                   
Marvin S. Cadwell                 Operating Officer; Director

/s/ Raymond K. Denworth, Jr.      Director                     August 2, 1995
----------------------------                                       
Raymond K. Denworth, Jr.

/s/ Frederick W. DeTurk           Director                     August 2, 1995
-----------------------                                            
Frederick W. DeTurk

/s/ Jeffrey S. Rubin              Director                     August 2, 1995
--------------------                                               
Jeffrey S. Rubin

/s/ Josh S. Weston                Director                     August 2, 1995
------------------                                                 
Josh S. Weston
Page 7 of 22
EXHIBIT INDEX
Exhibit
Number            Description of Exhibit          Page
------            ----------------------          ----
4(a)              Articles of Incorporation       Incorporated by reference to
                  and By-Laws                     Exhibit 3 to the Registrant's
                                                  Annual Report on Form 10-K for
                                                  the year ended
                                                  December 31, 1994
 
4(b)              The Company's 1994              9
                  Non-Qualified Stock Option
                  and Restricted Stock Plan. 
 
5                 Opinion of Counsel              21
 
24(a)             Consent of Arthur               22
                  Andersen LLP
 
24(b)             Consent of Counsel              Included in Exhibit 5
Page 8 of 22