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<P align="center">
<B><FONT size=2 face="serif">As filed with the Securities and Exchange Commission
on December 8, 2006<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><B><FONT size=2 face="serif">Registration No. 333-</FONT></B></P>
<div style="border-bottom:1px solid #000000"></div>
<P align="center"><B><FONT size=5 face="serif"><br>
SECURITIES AND EXCHANGE COMMISSION<br>
      <B><FONT size="3" face="serif">Washington, D.C. 20549<br>
</FONT></B></FONT></B><b>___________________</b></P>
<P align="center"><B><FONT size=5 face="serif">FORM S-8</FONT></B>  <center>
  <B><FONT face="serif">REGISTRATION STATEMENT <br>
UNDER<br>
THE SECURITIES ACT OF 1933</FONT></B><br>
___________________
</center>


<P align="center">
<B><FONT size=6 face="serif">SIRIUS SATELLITE RADIO INC.<br>
<B><FONT size=1 face="serif">(Exact name of Company as specified in its charter)</FONT></B></FONT></B><br>
<b>___________________</b>
<TABLE width="100%" border=0 cellpadding=0 cellspacing=1>
<TR valign="top">
	<TD width=49%><P align="center"><B><FONT size=2 face="serif">Delaware<br>
	</FONT></B><FONT size=1 face="serif">(State
	      or Other Jurisdiction of
        Incorporation or Organization)</FONT></P>
</TD>
	<TD width=51% colspan=1><P align="center"><B><FONT size=2 face="serif">52-170027<br>
	</FONT></B><FONT size=1 face="serif">(I.R.S.
	      Employer
        Identification Number)</FONT></P>
</TD>
</TR>
</TABLE>

<P align="center"><B><FONT size=2 face="serif">1221 Avenue of the Americas, 36</FONT></B><B><SUP><FONT size=2 face="serif">th</FONT></SUP></B><B><FONT size=2 face="serif"> Floor<br>
New York, New York 10020 </FONT></B><BR>
<FONT size=1 face="serif">(Address of principal executive offices)(Zip Code)</FONT><FONT face="serif"> </FONT>
<P align="center">
<B><FONT size=2 face="serif">SIRIUS SATELLITE RADIO INC. 401(K) SAVINGS PLAN<br>
</FONT></B>
<B><FONT size=2 face="serif">AMENDED AND RESTATED SIRIUS SATELLITE RADIO 2003
LONG-TERM STOCK INCENTIVE PLAN<br>
</FONT></B><FONT size=1 face="serif">(Full titles
of the plan)</FONT><br>

___________________</P>
<P align="center"><B><FONT size=2 face="serif">Patrick L. Donnelly<br>
Executive
      Vice President, General Counsel and Secretary <br>
  Sirius Satellite Radio Inc.<br>
</FONT></B>
<B><FONT size=2 face="serif">1221 Avenue of the Americas, 36</FONT></B><B><SUP><FONT size=2 face="serif">th</FONT></SUP></B><B><FONT size=2 face="serif"> Floor</FONT></B><FONT face="serif"> </FONT><B><FONT size=2 face="serif"><br>
New
York, New York  10020</FONT></B><br>
<FONT size=1 face="serif">(Name and address of agent for service) </FONT></P>
<P align="center">
<B><FONT size=2 face="serif">(212) 584-5100<br>
</FONT></B>
<FONT size=1 face="serif">(Telephone number, including area code, of agent for
service)</FONT> <br>
___________________<br><br>


<B><I><FONT size=2 face="serif">Copies to:</FONT></I></B></p>

<P align="center"><B><FONT size=2 face="serif">Gary L. Sellers<br>
  Simpson Thacher &amp; Bartlett LLP<br>
425 Lexington Avenue<br>
New York, New York 10017-3954<br>
(212) 455-2000</FONT></B><br>
__________________<br>



<div style="border-bottom:0px solid #000000">
  <table width="100%" border=0 cellpadding=0 cellspacing=0>
    <tr valign="bottom">
      <td align=center colspan=9><b><font size=2 face="serif">CALCULATION OF REGISTRATION FEE</font></b> </td>
    </tr>
    <tr valign="bottom">
      <td align=center><b><font size=1 face="serif">Title of Securities to be
            Registered</font></b> </td>
      <td>&nbsp;</td>
      <td align=center><b><font size=1 face="serif">Amount to be<br>
      Registered(1)</font></b> </td>
      <td>&nbsp;</td>
      <td align=center><b><font size=1 face="serif">Proposed<br>
        Maximum<br>
        Offering<br>
  Price Per<br>
  Share(2)</font></b> </td>
      <td>&nbsp;</td>
      <td align=center><b><font size=1 face="serif">Proposed<br>
        Maximum<br>
        Aggregate Offering<br>
Price(2)</font></b> </td>
      <td>&nbsp;</td>
      <td align=center><b><font size=1 face="serif">Amount of<br>
Registration Fee(2)</font></b> </td>
    </tr>
    <tr valign="bottom">
      <td align=center><hr size="1" noshade></td>
      <td>&nbsp;</td>
      <td align=center><hr size="1" noshade>      </td>
      <td>&nbsp;</td>
      <td align=center><hr size="1" noshade></td>
      <td>&nbsp;</td>
      <td align=center><hr size="1" noshade></td>
      <td>&nbsp;</td>
      <td align=center><hr size="1" noshade></td>
    </tr>
    <tr valign="bottom">
      <td align=center><font size=2 face="serif">Common Stock, &#36;0.001 par
          value per share (2)</font> </td>
      <td>&nbsp;</td>
      <td align=center><font size=2 face="serif">40,000,000 shares</font><font size=1 face="serif"><sup>(2)</sup></font> </td>
      <td>&nbsp;</td>
      <td align=center><font size=2 face="serif">&#36;3.93</font> </td>
      <td>&nbsp;</td>
      <td align=center><font size=2 face="serif">&#36;157,200,000</font> </td>
      <td>&nbsp;</td>
      <td align=center><font size=2 face="serif">&#36;16,820.40</font> </td>
    </tr>
  </table>
</div>
<BR>
<TABLE border=0 cellspacing=0 cellpadding=0>
<TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">(1)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<FONT size=2 face="serif">In addition to the shares set forth in the table, pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;), the number of shares registered includes an indeterminable number of
shares of common stock issuable under the Amended and Restated Sirius Satellite Radio 2003 Long-Term Stock Incentive Plan (the &#147;Long Term Incentive Plan&#148;) and the Sirius Satellite Radio Inc. 401(k) Plan (the &#147;401(k) Plan&#148;), as
this amount may be adjusted as a result of stock splits, stock dividends and antidilution provisions. In addition, pursuant to Rule 416(c) under the Securities Act, this Registration Statement also covers an indeterminate amount of interests to be
offered or sold pursuant to the 401(k) Plan. Of the 40,000,000 shares of common stock being registered hereby, 1,000,000 shares are being registered to be issued pursuant to the 401(k) Plan and the remainder is being registered to be issued pursuant
to the Long-Term Incentive Plan.</FONT>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">(2)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<FONT size=2 face="serif">Pursuant to Rule 457(c) and Rule 457(h), the proposed maximum offering price per share and the proposed maximum aggregate offering price are estimated for the purpose of calculating the amount of the registration fee and
are based on the average of the high and low prices for shares of the common stock on December 7, 2006, as reported in the NASDAQ Global Select Market.</FONT>	</TD>
</TR></TABLE>

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

<P align="center">
<TABLE><TR><TD align="center" nowrap>
<B><FONT size=2 face="serif">PART I</FONT></B></TD></TR></TABLE>
<p></P>
<P align="center">
<B><FONT size=2 face="serif">INFORMATION REQUIRED IN SECTION 10(a) PROSPECTUS</FONT></B></P>
<P align="left">
<B><FONT size=2 face="serif"> </FONT></B><FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All information required by Part I to be contained in the prospectus is omitted from this Registration Statement in accordance with Rule 428 under the Securities Act of 1933, as
amended.</FONT></P>
<P align="center">
<TABLE><TR><TD align="center" nowrap>
<B><FONT size=2 face="serif">PART II</FONT></B></TD></TR></TABLE>
<p></P>
<P align="center">
<B><FONT size=2 face="serif">INFORMATION REQUIRED IN REGISTRATION STATEMENT</FONT></B></P>
<P align="left">
<TABLE><TR><TD nowrap>
<B><FONT size=2 face="serif">Item 3. Incorporation of Documents by Reference.</FONT></B></TD></TR></TABLE>
<p></P>
<P align="left">
<FONT size=2 face="serif"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents, which have been filed by Sirius Satellite Radio Inc. (the &#147;Company&#148;) with the Securities and Exchange Commission (the &#147;Commission&#148;), are hereby incorporated by reference in this
Registration Statement: </FONT></P>
<TABLE border=0 cellspacing=0 cellpadding=0>
<TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">(a)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<FONT size=2 face="serif">The Company&#146;s Annual Report on Form 10-K for the fiscal year ended December 31, 2005;</FONT>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">(b)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<FONT size=2 face="serif">The 401(k) Plan&#146;s Annual Report on Form 11-K for the fiscal year ended December 31, 2005;</FONT>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">(c)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<FONT size=2 face="serif">The Company&#146;s Quarterly Reports on Form 10-Q for each of the quarters ended March 31, 2006, June 30, 2006 and September 30, 2006;</FONT>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">(d)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<FONT size=2 face="serif">The Company&#146;s Current Reports on Form 8-K filed on January 5, 2006, February 3, 2006, March 29, 2006, May 30, 2006, June 8, 2006, July 20, 2006 and August 4, 2006; and</FONT>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">(e)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<FONT size=2 face="serif">The description of the Company&#146;s common stock contained in its Registration Statement on Form 8-A pursuant to Section 12(g) of the Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), including any
amendment or report updating such description.</FONT>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR></TABLE>
<P align="left">
<FONT size=2 face="serif"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act, after the date of this Registration Statement and prior to the filing of a
post-effective amendment to this Registration Statement which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration
Statement and to be a part hereof from the date of filing of such documents. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this
Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so
modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement. </FONT></P>
<P align="left">
<TABLE><TR><TD nowrap>
<B><FONT size=2 face="serif">Item 4. Description of Securities.</FONT></B></TD></TR></TABLE>
<p> <FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.</FONT></P>
<P align="left">
<TABLE><TR><TD nowrap>
<B><FONT size=2 face="serif">Item 5. Interests of Named Experts and Counsel.</FONT></B></TD></TR></TABLE>
<P align="left"><FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Patrick L. Donnelly, Esq., whose legal opinion with respect to the securities registered hereunder is filed as Exhibit 5 hereto, is an employee of the Company and participates in the Long-Term Stock Incentive Plan and
the 401(k) Plan as well as other benefit plans established by the Company. </FONT></P>
<P align="left">
<TABLE><TR><TD nowrap>
<B><FONT size=2 face="serif">Item 6. Indemnification of Directors and Officers.</FONT></B></TD></TR></TABLE>
<P align="left">
<FONT size=2 face="serif"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 145 of the DGCL permits each Delaware business corporation to indemnify its directors, officers, employees and agents against liability for each such person&#146;s acts taken in his or her capacity as a director,
officer, employee or agent of the corporation if such actions were taken in good faith and in a manner which he or she reasonably believed to be in or not opposed to the best interests of the corporation, and with respect to any criminal action, if
he or she had no reasonable cause to believe his or her conduct was unlawful. The Company&#146;s Amended and Restated Articles of </FONT></P>
<P align="center">
<center>
  <TABLE>
    <TR><TD align="center" nowrap>
    <FONT face="serif">II-1</FONT></TD></TR>
  </TABLE>
</center>
<p></P>
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<P align="left">
<FONT size=2 face="serif">Incorporation provides that the Company, to the full extent permitted by law, shall indemnify any of its past and present directors, officers, employees or any person that is or was serving at the request of the Company as
a director, officer or employee of another enterprise if they were or are a party to, or are threatened to be made a party to, any threatened, pending or complete action, suit or proceeding. The indemnification provided therein includes expenses
(including attorneys&#146; fees), judgments, fines and amounts paid in settlement and may be paid by the Company in advance of the final disposition of such action, suit or proceeding. In addition, the Company&#146;s Amended and Restated Articles of
Incorporation provide that the Company may, to the full extent permitted by law, indemnify any other person for any such expenses as to actions in their official capacity or actions in another capacity while holding such office. </FONT></P>
<P align="left">
<FONT size=2 face="serif"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As permitted by Section 102(b)(7) of the DGCL, the Company&#146;s Amended and Restated Certificate of Incorporation provides that no director shall be liable to the Company for monetary damages for breach of fiduciary duty
as a director, except for liability: </FONT></P>
<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
<TR>
  <TD nowrap valign=top>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
	<TD nowrap valign=top>
<FONT size=2 face="serif">(i)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<FONT size=2 face="serif">for any breach of the director&#146;s duty of loyalty to the Company or its stockholders;</FONT>	</TD>
</TR>
<TR><TD colspan=3>&nbsp;</TD></TR><TR>
  <TD nowrap valign=top>&nbsp;</TD>
	<TD nowrap valign=top>
<FONT size=2 face="serif">(ii)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<FONT size=2 face="serif">for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law;</FONT>	</TD>
</TR>
<TR><TD colspan=3>&nbsp;</TD></TR><TR>
  <TD nowrap valign=top>&nbsp;</TD>
	<TD nowrap valign=top>
<FONT size=2 face="serif">(iii)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<FONT size=2 face="serif">for the unlawful payment of dividends on or redemption of the Company&#146;s capital stock; or</FONT>	</TD>
</TR>
<TR><TD colspan=3>&nbsp;</TD></TR><TR>
  <TD nowrap valign=top>&nbsp;</TD>
	<TD nowrap valign=top>
<FONT size=2 face="serif">(iv)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<FONT size=2 face="serif">for any transaction from which the director derived an improper personal benefit.</FONT>	</TD>
</TR>
<TR><TD colspan=3>&nbsp;</TD></TR></TABLE>
<P align="left">
<FONT size=2 face="serif"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company has obtained policies insuring the Company and its directors and officers against certain liabilities, including liabilities under the Securities Act. </FONT></P>
<P align="left">
<TABLE>
  <TR><TD nowrap>
<B><FONT size=2 face="serif">Item 7. Exemption from Registration Claimed.</FONT></B></TD></TR></TABLE>
<p> <FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.</FONT></P>
<P align="left">
<TABLE><TR><TD nowrap>
<B><FONT size=2 face="serif">Item 8. Exhibits.</FONT></B></TD></TR></TABLE>
<P align="left">
<B><FONT size=2 face="serif"> </FONT></B><FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For a list of exhibits, see the Exhibit Index in this Registration Statement, which is incorporated into this Item by reference.</FONT></P>
<P align="left">
<FONT size=2 face="serif"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company has submitted the 401(k) Plan to the Internal Revenue Service (the &#147;IRS&#148;). The Company hereby undertakes to submit any amendments thereto to the IRS in a timely manner and has made or will make all
changes required by the IRS in order to qualify the Plan under Section 401 of the Internal Revenue Code. </FONT></P>
<P align="left">
<TABLE><TR><TD nowrap>
<B><FONT size=2 face="serif">Item 9. Undertakings.</FONT></B></TD></TR></TABLE>
<TABLE border=0 cellspacing=0 cellpadding=0>
<TR>
  <TD nowrap valign=top>&nbsp;</TD>
  <TD colspan=3>&nbsp;</TD>
</TR>
<TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">(a)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100% colspan=3>
<FONT size=2 face="serif">The Company hereby undertakes:</FONT>	</TD>
</TR>
<TR><TD colspan=4>&nbsp;</TD></TR><TR>
<TD>&nbsp;</TD>	<TD nowrap valign=top>
<FONT size=2 face="serif">(1)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100% colspan=2>
<FONT size=2 face="serif">To file, during any period in which offers or sales are being made, a post</FONT><FONT size=2 face="serif"> </FONT><FONT size=2 face="serif">effective amendment to this registration statement:</FONT>	</TD>
</TR>
<TR><TD colspan=4>&nbsp;</TD></TR><TR>
<TD>&nbsp;</TD><TD>&nbsp;</TD>	<TD nowrap valign=top>
<FONT size=2 face="serif">(i)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<FONT size=2 face="serif">To include any prospectus required by section 10(a)(3) of the Securities Act of 1933;</FONT>	</TD>
</TR>
<TR><TD colspan=4>&nbsp;</TD></TR><TR>
<TD>&nbsp;</TD><TD>&nbsp;</TD>	<TD nowrap valign=top>
<FONT size=2 face="serif">(ii)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<FONT size=2 face="serif">To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-</FONT><FONT size=2 face="serif">effective amendment
thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement;</FONT>	</TD>
</TR>
<TR><TD colspan=4>&nbsp;</TD></TR><TR>
<TD>&nbsp;</TD><TD>&nbsp;</TD>	<TD nowrap valign=top>
<FONT size=2 face="serif">(iii)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<FONT size=2 face="serif">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>	</TD>
</TR>
<TR><TD colspan=4>&nbsp;</TD></TR></TABLE>
<P align="left">
<FONT size=2 face="serif"> Provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those
paragraphs is contained in reports filed with or furnished to the Securities and Exchange Commission by the Company pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the registration
statement. </FONT></P>
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<center>
  <TABLE>
    <TR><TD align="center" nowrap>
    <FONT face="serif">II-2</FONT></TD></TR>
  </TABLE>
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<p></P>
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<TABLE border=0 cellspacing=0 cellpadding=0>
<TR>
  <TD width="5%" valign=top nowrap>&nbsp;</TD>
	<TD width="5%" valign=top nowrap>
<FONT size=2 face="serif">(2)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=90%>
<FONT size=2 face="serif">That, for the purpose of determining any liability under the Securities Act of 1933, each such post</FONT><FONT size=2 face="serif"></FONT><FONT size=2 face="serif">-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>	</TD>
</TR>
<TR><TD colspan=3>&nbsp;</TD></TR><TR>
  <TD nowrap valign=top>&nbsp;</TD>
	<TD nowrap valign=top>
<FONT size=2 face="serif">(3)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=90%>
<FONT size=2 face="serif">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>	</TD>
</TR>
<TR><TD colspan=3>&nbsp;</TD></TR></TABLE>
<P align="left">
<FONT size=2 face="serif">(b) The Company hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of the Company&#146;s annual report pursuant to Section 13(a) or Section 15(d) of the
Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan&#146;s annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in the registration statement
shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. </FONT></P>
<P align="left">
<FONT size=2 face="serif">(c) Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Company pursuant to the foregoing provisions, or otherwise, the
Company 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 Company of expenses incurred or paid by a director, officer or controlling person of the Company 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 Company 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 of 1933 and will be governed by the final adjudication of such issue. </FONT></P>
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    <FONT face="serif">II-3</FONT></TD></TR>
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    <B><FONT size=2 face="serif">SIGNATURES</FONT></B></TD></TR>
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</center>
<p></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Pursuant to the requirements of the Securities Act of 1933, as amended, the Company certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of New York, State of New York, on this 8</FONT><SUP><FONT size=2 face="serif">th</FONT></SUP><FONT size=2
face="serif"> day of December 2006. </FONT><FONT face="serif"> </FONT></P>
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<table width="100%"  border="0" cellpadding="0" cellspacing="0">
  <tr>
    <td width="57%">&nbsp;</td>
    <td colspan="2"><FONT size=2 face="serif">SIRIUS SATELLITE RADIO INC.</FONT></td>
  </tr>
  <tr>
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td>&nbsp;</td>
    <td width="5%"><FONT size=2 face="serif">By</FONT></td>
    <td width="38%">
    <div style="border-bottom:1px solid #000000"><FONT size=2 face="serif">/s/ Patrick L. Donnelly</FONT><FONT face="serif"> </FONT></div></td>
  </tr>
  <tr>
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td><FONT size=2 face="serif">Patrick L. Donnelly</FONT><FONT face="serif"> <br>
      <I><FONT size=2 face="serif">Executive Vice President, General Counsel</FONT></I><BR>
      <I><FONT size=2 face="serif">and Secretary</FONT></I><FONT face="serif"> </FONT>    </FONT></td>
  </tr>
</table>
<p></P>
<P align="center">
<p></P>
<P align="center">
<TABLE align="center">
  <TR><TD align="center" nowrap>
<B><FONT size=2 face="serif">POWER OF ATTORNEY</FONT></B></TD></TR></TABLE>
<p></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below hereby constitutes and appoints Patrick L. Donnelly his or her true and lawful agent, proxy and
attorney-in-fact, each acting alone with full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to (i) act on, sign and file with the Securities and Exchange Commission any
and all amendments (including post-effective amendments) to this Registration Statement on Form S-8 together with all schedules and exhibits thereto, (ii) act on, sign and file such certificates, instruments, agreements and other documents as may be
necessary or appropriate in connection therewith, and (iii) take any and all actions which may be necessary or appropriate in connection therewith, granting unto such agents, proxies and attorneys-in-fact, and each of them, full power and authority
to do and perform each and every act and thing necessary or appropriate to be done, as fully for all intents and purposes as he or she might or could do in person, hereby approving, ratifying and confirming all that such agents, proxies and
attorneys-in-fact, any of them or any of his or her or their substitute or substitutes, may lawfully do or cause to be done by virtue hereof. </FONT><FONT face="serif"> </FONT></P>
<P align="left">
<FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif"></FONT>To effect the above, each of the undersigned has executed this Power of Attorney as of the date indicated beside each name. </FONT><FONT face="serif"> </FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed on the 5<SUP>th</SUP> day of December 2006 by the following persons in the capacities indicated: </FONT> </P>
<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
<TR>
	<TD colspan=5>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
  <TD align=left style="border-bottom:1px solid #000000;"><B><FONT size=1 face="serif">Signature</FONT></B></TD>
  <TD>&nbsp;</TD>
  <TD align=left><div style="border-bottom:1px solid #000000"><b><font size=1 face="serif">Title</font></b></div></TD>
  <TD>&nbsp;</TD>
  <TD align=right><div style="border-bottom:1px solid #000000">
    <div align="left"><b><font size=1 face="serif">Date</font></b></div>
  </div></TD>
</TR>
<TR>
  <TD colspan=5>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left width=35% style="border-bottom:1px solid #000000;">
<FONT size=2 face="serif">/s/ Mel Karmazin</FONT>
	</TD>
	<TD  width=6%>&nbsp;
	</TD>
	<TD align=left width=41%>
<FONT size=2 face="serif">Chief Executive Officer </FONT><I><FONT size=2 face="serif">(Principal Executive</FONT></I>
	</TD>
	<TD  width=3%>&nbsp;
	</TD>
	<TD align=right width=15%>
      <div align="left"><FONT size=2 face="serif">December 5, 2006</FONT>
      </div></TD>
</TR>
<TR valign="bottom">
	<TD align=left width=35%>
<FONT size=2 face="serif">Mel Karmazin</FONT>
	</TD>
	<TD  width=6%>&nbsp;
	</TD>
	<TD align=left width=41%>
<I><FONT size=2 face="serif">Officer) </FONT></I><FONT size=2 face="serif">and Director</FONT>
	</TD>
	<TD  width=3%>&nbsp;
	</TD>
	<TD align=left width=15%>

	  <div align="left"></div></TD>
</TR>
<TR>
	<TD colspan=5>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD align=left width=35% style="border-bottom:1px solid #000000;">
<FONT size=2 face="serif">/s/ David J. Frear</FONT>
	</TD>
	<TD  width=6%>&nbsp;
	</TD>
	<TD align=left width=41%>
<FONT size=2 face="serif">Executive Vice President and Chief Financial</FONT>
	</TD>
	<TD  width=3%>&nbsp;
	</TD>
	<TD align=right width=15%>
      <div align="left"><FONT size=2 face="serif">December 5, 2006</FONT>
      </div></TD>
</TR>
<TR valign="bottom">
	<TD align=left width=35%>
<FONT size=2 face="serif">David J. Frear</FONT>
	</TD>
	<TD  width=6%>&nbsp;
	</TD>
	<TD align=left width=41%>
<FONT size=2 face="serif">Officer </FONT><I><FONT size=2 face="serif">(Principal Financial Officer)</FONT></I>
	</TD>
	<TD  width=3%>&nbsp;
	</TD>
	<TD align=left width=15%>

	  <div align="left"></div></TD>
</TR>
<TR>
	<TD colspan=5>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD align=left width=35% style="border-bottom:1px solid #000000;">
<FONT size=2 face="serif">/s/ Adrienne E. Calderone</FONT>
	</TD>
	<TD  width=6%>&nbsp;
	</TD>
	<TD align=left width=41%>
<FONT size=2 face="serif">Senior Vice President and Corporate Controller</FONT>
	</TD>
	<TD  width=3%>&nbsp;
	</TD>
	<TD align=right width=15%>
      <div align="left"><FONT size=2 face="serif">December 5, 2006</FONT>
      </div></TD>
</TR>
<TR valign="bottom">
	<TD align=left width=35%>
<FONT size=2 face="serif">Adrienne E. Calderone</FONT>
	</TD>
	<TD  width=6%>&nbsp;
	</TD>
	<TD align=left width=41%>
<I><FONT size=2 face="serif">(Principal Accounting Officer)</FONT></I>
	</TD>
	<TD  width=3%>&nbsp;
	</TD>
	<TD align=left width=15%>

	  <div align="left"></div></TD>
</TR>
<TR>
	<TD colspan=5>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD align=left width=35% style="border-bottom:1px solid #000000;">
<FONT size=2 face="serif">/s/ Joseph P. Clayton</FONT>
	</TD>
	<TD  width=6%>&nbsp;
	</TD>
	<TD align=left width=41%>
<FONT size=2 face="serif">Chairman of the Board of Directors</FONT>
	</TD>
	<TD  width=3%>&nbsp;
	</TD>
	<TD align=right width=15%>
      <div align="left"><FONT size=2 face="serif">December 5, 2006</FONT>
      </div></TD>
</TR>
<TR valign="bottom">
	<TD align=left width=35%>
<FONT size=2 face="serif">Joseph P. Clayton</FONT>
	</TD>
	<TD  width=6%>&nbsp;
	</TD>
	<TD align=left width=41%>&nbsp;

	</TD>
	<TD  width=3%>&nbsp;
	</TD>
	<TD align=left width=15%>

	  <div align="left"></div></TD>
</TR>
<TR>
	<TD colspan=5>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD align=left width=35% style="border-bottom:1px solid #000000;">&nbsp;
	</TD>
	<TD  width=6%>&nbsp;
	</TD>
	<TD align=left width=41%>
<FONT size=2 face="serif">Director</FONT>
	</TD>
	<TD  width=3%>&nbsp;
	</TD>
	<TD align=right width=15%>
      <div align="left"><FONT size=2 face="serif">December 5, 2006</FONT>
      </div></TD>
</TR>
<TR valign="bottom">
	<TD align=left width=35%>
<FONT size=2 face="serif">Leon D. Black</FONT>
	</TD>
	<TD  width=6%>&nbsp;
	</TD>
	<TD align=left width=41%>&nbsp;

	</TD>
	<TD  width=3%>&nbsp;
	</TD>
	<TD align=left width=15%>

	  <div align="left"></div></TD>
</TR>
<TR>
	<TD colspan=5>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD align=left width=35% style="border-bottom:1px solid #000000;">
<FONT face="serif">/s/ </FONT><FONT size=2 face="serif">Lawrence F. Gilberti</FONT>
	</TD>
	<TD  width=6%>&nbsp;
	</TD>
	<TD align=left width=41%>
<FONT size=2 face="serif">Director</FONT>
	</TD>
	<TD  width=3%>&nbsp;
	</TD>
	<TD align=right width=15%>
      <div align="left"><FONT size=2 face="serif">December 5, 2006</FONT>
      </div></TD>
</TR>
<TR valign="bottom">
	<TD align=left width=35%>
<FONT size=2 face="serif">Lawrence F. Gilberti</FONT>
	</TD>
	<TD  width=6%>&nbsp;
	</TD>
	<TD align=left width=41%>&nbsp;

	</TD>
	<TD  width=3%>&nbsp;
	</TD>
	<TD align=left width=15%>

	  <div align="left"></div></TD>
</TR>
</TABLE>
<BR>
<P align="center">
<center>
  <TABLE>
    <TR><TD align="center" nowrap>
    <FONT face="serif">II-4</FONT></TD></TR>
  </TABLE>
</center>
<p></P>
<P align="left">

<HR noshade  width="100%" size=4>

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


<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
  <TR valign="bottom">
    <TD align=left style="border-bottom:1px solid #000000;"><B><FONT size=1 face="serif">Signature</FONT></B></TD>
    <TD>&nbsp;</TD>
    <TD align=left><div style="border-bottom:1px solid #000000"><b><font size=1 face="serif">Title</font></b></div></TD>
    <TD>&nbsp;</TD>
    <TD align=right><div style="border-bottom:1px solid #000000">
      <div align="left"><b><font size=1 face="serif">Date</font></b></div>
    </div></TD>
  </TR>
<TR>
	<TD colspan=5>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD width=36% align=left style="border-bottom:1px solid #000000;">
<FONT size=2 face="serif">/s/ James P. Holden</FONT>
	</TD>
	<TD  width=5%>&nbsp;
	</TD>
	<TD width=41% align=left>
<FONT size=2 face="serif">Director</FONT>
	</TD>
	<TD  width=3%>&nbsp;
	</TD>
	<TD width=15% align=left>
<FONT size=2 face="serif">December 5, 2006</FONT>
	</TD>
</TR>
<TR valign="bottom">
	<TD align=left>
<FONT size=2 face="serif">James P. Holden</FONT>
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>&nbsp;

	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>&nbsp;

	</TD>
</TR>
<TR>
	<TD colspan=5>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD align=left style="border-bottom:1px solid #000000;">
<FONT size=2 face="serif">/s/ Warren N. Lieberfarb</FONT>
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>
<FONT size=2 face="serif">Director</FONT>
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>
<FONT size=2 face="serif">December 5, 2006</FONT>
	</TD>
</TR>
<TR valign="bottom">
	<TD align=left>
<FONT size=2 face="serif">Warren N. Lieberfarb</FONT>
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>&nbsp;

	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>&nbsp;

	</TD>
</TR>
<TR>
	<TD colspan=5>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD align=left style="border-bottom:1px solid #000000;">
<FONT size=2 face="serif">/s/ Michael J. McGuiness</FONT>
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>
<FONT size=2 face="serif">Director</FONT>
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>
<FONT size=2 face="serif">December 5, 2006</FONT>
	</TD>
</TR>
<TR valign="bottom">
	<TD align=left>
<FONT size=2 face="serif">Michael J. McGuiness</FONT>
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>&nbsp;

	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>&nbsp;

	</TD>
</TR>
<TR>
	<TD colspan=5>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD align=left style="border-bottom:1px solid #000000;">
<FONT size=2 face="serif">/s/ James F. Mooney</FONT>
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>
<FONT size=2 face="serif">Director</FONT>
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>
<FONT size=2 face="serif">December 5, 2006</FONT>
	</TD>
</TR>
<TR valign="bottom">
	<TD align=left>
<FONT size=2 face="serif">James F. Mooney</FONT>
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>&nbsp;

	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>&nbsp;

	</TD>
</TR>
</TABLE>
<BR>
<P align="center">
<center>
  <TABLE>
    <TR><TD align="center" nowrap>
    <FONT face="serif">II-5</FONT></TD></TR>
  </TABLE>
</center>
<p></P>
<P align="left">

<HR noshade  width="100%" size=4>

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


<P align="center">
<TABLE align="center">
  <TR><TD align="center" nowrap>
<B><FONT size=2 face="serif">SIGNATURES</FONT></B></TD></TR></TABLE>
<p></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Pursuant to the requirements of the Securities Act of 1933, as amended, the trustee has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of New York, State of New York, on this 8</FONT><SUP><FONT size=2 face="serif">th</FONT></SUP><FONT size=2 face="serif"> day of December 2006. </FONT></P>
 <table width="100%"  border="0" cellpadding="0" cellspacing="0">
   <tr>
     <td width="51%">&nbsp;</td>
     <td colspan="2"><FONT size=2 face="serif">SIRIUS SATELLITE RADIO INC. 401(K) </FONT><BR>
       <FONT size=2 face="serif">SAVINGS PLAN</FONT><FONT face="serif">&nbsp; </FONT></td>
   </tr>
   <tr>
     <td>&nbsp;</td>
     <td width="5%">&nbsp;</td>
     <td width="44%">&nbsp;</td>
   </tr>
   <tr>
     <td>&nbsp;</td>
     <td><FONT size=2 face="serif">By:</FONT><FONT face="serif">&nbsp;</FONT></td>
     <td><div style="border-bottom:1px solid #000000"><font face="serif">/s/
     Patrick L. Donnelly </font></div></td>
   </tr>
   <tr>
     <td>&nbsp;</td>
     <td>&nbsp;</td>
     <td><font size=2 face="serif">Patrick L. Donnelly</font><font face="serif">&nbsp; </font></td>
   </tr>
   <tr>
     <td>&nbsp;</td>
     <td>&nbsp;</td>
     <td><I><FONT size=2 face="serif">Executive Vice President, General Counsel</FONT></I><BR>
       <I><FONT size=2 face="serif">and Secretary of Sirius Satellite Radio Inc.</FONT></I><FONT face="serif">&nbsp; </FONT></td>
   </tr>
 </table>
 <P align="center">
 <p></P>
<P align="center">
<TABLE align="center"><TR><TD align="center" nowrap>
<FONT face="serif">II-6</FONT></TD></TR></TABLE>
<p></P>
<P align="left">

<HR noshade  width="100%" size=4>

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


<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
<TR valign="bottom">
	<TD colspan="2" align=left>
      <center>
        <B><FONT size=2 face="serif"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;INDEX OF EXHIBITS</FONT></B>
      </center></TD>
  </TR>
<TR>
	<TD colspan=2>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD width="5%" align=left>
      <center>
        <B><U><FONT size=2 face="serif">Exhibit</FONT></U></B>
      </center></TD>
	<TD width="95%" align=left>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD align=left>
      <center>
        <B><U><FONT size=2 face="serif">Number</FONT></U></B>
    </center></TD>
<TD align=left><center><B><U><FONT size=2 face="serif">Description of Exhibit</FONT></U></B></center></TD></TR></TABLE><BR>
<TABLE border=0 cellspacing=0 cellpadding=0>
<TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">4.1</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<FONT size=2 face="serif">Amended and Restated Certificate of Incorporation (incorporated herein by reference to Exhibit 3.1 to the Company&#146;s Annual Report on Form 10-K for the year ended December 31, 2002).</FONT>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">4.2</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<FONT size=2 face="serif">Amended and Restated By-laws (incorporated herein by reference to Exhibit 3.2 to the Company&#146;s Quarterly Report on Form 10-Q for the period ended September 30, 2001).</FONT>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">4.3</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<FONT size=2 face="serif">Form of certificate for shares of Common Stock (incorporated herein by reference to Exhibit 4.3 to the Company&#146;s Registration Statement on Form S-1
(File No. 33</FONT>-<FONT size=2 face="serif">74782)).</FONT>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">4.4</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<FONT size=2 face="serif">Amended and Restated Sirius Satellite Radio 2003 Long-Term Stock Incentive Plan (incorporated herein by reference to Exhibit 10.10 to the Company&#146;s Quarterly Report on Form 10-Q for the period ended on June 30,
2004).</FONT>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">4.5</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<FONT size=2 face="serif">CD Radio Inc. 401(k) Savings Plan (incorporated by reference to Exhibit 4.4 to the Company&#146;s Registration Statement on Form S-8 (File No. 333-65473)).</FONT>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">5</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<FONT size=2 face="serif">Opinion of Patrick L. Donnelly.</FONT>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">23.1</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<FONT size=2 face="serif">Consent of Independent Registered Public Accounting Firm.</FONT>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">23.2</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<FONT size=2 face="serif">Consent of Patrick L. Donnelly (filed as part of Exhibit 5).</FONT>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">24</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<FONT size=2 face="serif">Power of Attorney (included as part of the signature pages to this Registration Statement).</FONT>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR></TABLE>
<P align="left">

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</BODY>

</HTML>
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{"company-data": {"conformed-name": "SIRIUS SATELLITE RADIO INC", "cik": "0000908937", "assigned-sic": "4832", "irs-number": "521700207", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-139214", "film-number": "061266243"}, "business-address": {"street1": "1221 AVENUE OF THE AMERICAS", "street2": "36TH FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10020", "phone": "2128995000"}, "mail-address": {"street1": "1221 AVENUE OF THE AMERICAS", "street2": "36TH FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10020"}, "former-company": {"former-conformed-name": "CD RADIO INC", "date-changed": "19940203"}}
-- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing
As filed with the Securities and Exchange Commission
on December 8, 2006
Registration No. 333-
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
___________________
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
___________________
SIRIUS SATELLITE RADIO INC.
(Exact name of Company as specified in its charter)
___________________
Delaware
(State
	      or Other Jurisdiction of
        Incorporation or Organization)
52-170027
(I.R.S.
	      Employer
        Identification Number)
1221 Avenue of the Americas, 36
th
Floor
New York, New York 10020
(Address of principal executive offices)(Zip Code)
SIRIUS SATELLITE RADIO INC. 401(K) SAVINGS PLAN
AMENDED AND RESTATED SIRIUS SATELLITE RADIO 2003
LONG-TERM STOCK INCENTIVE PLAN
(Full titles
of the plan)
___________________
Patrick L. Donnelly
Executive
      Vice President, General Counsel and Secretary
Sirius Satellite Radio Inc.
1221 Avenue of the Americas, 36
th
Floor
New
York, New York  10020
(Name and address of agent for service)
(212) 584-5100
(Telephone number, including area code, of agent for
service)
___________________
Copies to:
Gary L. Sellers
Simpson Thacher & Bartlett LLP
425 Lexington Avenue
New York, New York 10017-3954
(212) 455-2000
__________________
CALCULATION OF REGISTRATION FEE
Title of Securities to be
            Registered
Amount to be
Registered(1)
Proposed
Maximum
Offering
Price Per
Share(2)
Proposed
Maximum
Aggregate Offering
Price(2)
Amount of
Registration Fee(2)
Common Stock, $0.001 par
          value per share (2)
40,000,000 shares
(2)
$3.93
$157,200,000
$16,820.40
(1)
In addition to the shares set forth in the table, pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), the number of shares registered includes an indeterminable number of
shares of common stock issuable under the Amended and Restated Sirius Satellite Radio 2003 Long-Term Stock Incentive Plan (the "Long Term Incentive Plan") and the Sirius Satellite Radio Inc. 401(k) Plan (the "401(k) Plan"), as
this amount may be adjusted as a result of stock splits, stock dividends and antidilution provisions. In addition, pursuant to Rule 416(c) under the Securities Act, this Registration Statement also covers an indeterminate amount of interests to be
offered or sold pursuant to the 401(k) Plan. Of the 40,000,000 shares of common stock being registered hereby, 1,000,000 shares are being registered to be issued pursuant to the 401(k) Plan and the remainder is being registered to be issued pursuant
to the Long-Term Incentive Plan.
(2)
Pursuant to Rule 457(c) and Rule 457(h), the proposed maximum offering price per share and the proposed maximum aggregate offering price are estimated for the purpose of calculating the amount of the registration fee and
are based on the average of the high and low prices for shares of the common stock on December 7, 2006, as reported in the NASDAQ Global Select Market.
PART I
INFORMATION REQUIRED IN SECTION 10(a) PROSPECTUS
All information required by Part I to be contained in the prospectus is omitted from this Registration Statement in accordance with Rule 428 under the Securities Act of 1933, as
amended.
PART II
INFORMATION REQUIRED IN REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
The following documents, which have been filed by Sirius Satellite Radio Inc. (the "Company") with the Securities and Exchange Commission (the "Commission"), are hereby incorporated by reference in this
Registration Statement:
(a)
The Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2005;
(b)
The 401(k) Plan's Annual Report on Form 11-K for the fiscal year ended December 31, 2005;
(c)
The Company's Quarterly Reports on Form 10-Q for each of the quarters ended March 31, 2006, June 30, 2006 and September 30, 2006;
(d)
The Company's Current Reports on Form 8-K filed on January 5, 2006, February 3, 2006, March 29, 2006, May 30, 2006, June 8, 2006, July 20, 2006 and August 4, 2006; and
(e)
The description of the Company's common stock contained in its Registration Statement on Form 8-A pursuant to Section 12(g) of the Exchange Act of 1934, as amended (the "Exchange Act"), including any
amendment or report updating such description.
All documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act, after the date of this Registration Statement and prior to the filing of a
post-effective amendment to this Registration Statement which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration
Statement and to be a part hereof from the date of filing of such documents. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this
Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so
modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
Item 4. Description of Securities.
Not applicable.
Item 5. Interests of Named Experts and Counsel.
Patrick L. Donnelly, Esq., whose legal opinion with respect to the securities registered hereunder is filed as Exhibit 5 hereto, is an employee of the Company and participates in the Long-Term Stock Incentive Plan and
the 401(k) Plan as well as other benefit plans established by the Company.
Item 6. Indemnification of Directors and Officers.
Section 145 of the DGCL permits each Delaware business corporation to indemnify its directors, officers, employees and agents against liability for each such person's acts taken in his or her capacity as a director,
officer, employee or agent of the corporation if such actions were taken in good faith and in a manner which he or she reasonably believed to be in or not opposed to the best interests of the corporation, and with respect to any criminal action, if
he or she had no reasonable cause to believe his or her conduct was unlawful. The Company's Amended and Restated Articles of
II-1
Incorporation provides that the Company, to the full extent permitted by law, shall indemnify any of its past and present directors, officers, employees or any person that is or was serving at the request of the Company as
a director, officer or employee of another enterprise if they were or are a party to, or are threatened to be made a party to, any threatened, pending or complete action, suit or proceeding. The indemnification provided therein includes expenses
(including attorneys' fees), judgments, fines and amounts paid in settlement and may be paid by the Company in advance of the final disposition of such action, suit or proceeding. In addition, the Company's Amended and Restated Articles of
Incorporation provide that the Company may, to the full extent permitted by law, indemnify any other person for any such expenses as to actions in their official capacity or actions in another capacity while holding such office.
As permitted by Section 102(b)(7) of the DGCL, the Company's Amended and Restated Certificate of Incorporation provides that no director shall be liable to the Company for monetary damages for breach of fiduciary duty
as a director, except for liability:
(i)
for any breach of the director's duty of loyalty to the Company 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 the unlawful payment of dividends on or redemption of the Company's capital stock; or
(iv)
for any transaction from which the director derived an improper personal benefit.
The Company has obtained policies insuring the Company and its directors and officers against certain liabilities, including liabilities under the Securities Act.
Item 7. Exemption from Registration Claimed.
Not applicable.
Item 8. Exhibits.
For a list of exhibits, see the Exhibit Index in this Registration Statement, which is incorporated into this Item by reference.
The Company has submitted the 401(k) Plan to the Internal Revenue Service (the "IRS"). The Company hereby undertakes to submit any amendments thereto to the IRS in a timely manner and has made or will make all
changes required by the IRS in order to qualify the Plan under Section 401 of the Internal Revenue Code.
Item 9. Undertakings.
(a)
The Company 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 (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those
paragraphs is contained in reports filed with or furnished to the Securities and Exchange Commission by the Company pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the registration
statement.
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(2)
That, for the purpose of determining any liability under the Securities Act of 1933, each such post
-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(3)
To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the
offering.
(b) The Company hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of the Company's annual report pursuant to Section 13(a) or Section 15(d) of the
Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in the registration statement
shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(c) Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Company pursuant to the foregoing provisions, or otherwise, the
Company 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 Company of expenses incurred or paid by a director, officer or controlling person of the Company 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 Company 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 of 1933 and will be governed by the final adjudication of such issue.
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SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, as amended, the Company certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of New York, State of New York, on this 8
th
day of December 2006.
SIRIUS SATELLITE RADIO INC.
By
/s/ Patrick L. Donnelly
Patrick L. Donnelly
Executive Vice President, General Counsel
and Secretary
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below hereby constitutes and appoints Patrick L. Donnelly his or her true and lawful agent, proxy and
attorney-in-fact, each acting alone with full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to (i) act on, sign and file with the Securities and Exchange Commission any
and all amendments (including post-effective amendments) to this Registration Statement on Form S-8 together with all schedules and exhibits thereto, (ii) act on, sign and file such certificates, instruments, agreements and other documents as may be
necessary or appropriate in connection therewith, and (iii) take any and all actions which may be necessary or appropriate in connection therewith, granting unto such agents, proxies and attorneys-in-fact, and each of them, full power and authority
to do and perform each and every act and thing necessary or appropriate to be done, as fully for all intents and purposes as he or she might or could do in person, hereby approving, ratifying and confirming all that such agents, proxies and
attorneys-in-fact, any of them or any of his or her or their substitute or substitutes, may lawfully do or cause to be done by virtue hereof.
To effect the above, each of the undersigned has executed this Power of Attorney as of the date indicated beside each name.
Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed on the 5
th
day of December 2006 by the following persons in the capacities indicated:
Signature
Title
Date
/s/ Mel Karmazin
Chief Executive Officer
(Principal Executive
December 5, 2006
Mel Karmazin
Officer)
and Director
/s/ David J. Frear
Executive Vice President and Chief Financial
December 5, 2006
David J. Frear
Officer
(Principal Financial Officer)
/s/ Adrienne E. Calderone
Senior Vice President and Corporate Controller
December 5, 2006
Adrienne E. Calderone
(Principal Accounting Officer)
/s/ Joseph P. Clayton
Chairman of the Board of Directors
December 5, 2006
Joseph P. Clayton
Director
December 5, 2006
Leon D. Black
/s/
Lawrence F. Gilberti
Director
December 5, 2006
Lawrence F. Gilberti
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Signature
Title
Date
/s/ James P. Holden
Director
December 5, 2006
James P. Holden
/s/ Warren N. Lieberfarb
Director
December 5, 2006
Warren N. Lieberfarb
/s/ Michael J. McGuiness
Director
December 5, 2006
Michael J. McGuiness
/s/ James F. Mooney
Director
December 5, 2006
James F. Mooney
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SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, as amended, the trustee has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of New York, State of New York, on this 8
th
day of December 2006.
SIRIUS SATELLITE RADIO INC. 401(K)
SAVINGS PLAN
By:
/s/
     Patrick L. Donnelly
Patrick L. Donnelly
Executive Vice President, General Counsel
and Secretary of Sirius Satellite Radio Inc.
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INDEX OF EXHIBITS
Exhibit
Number
Description of Exhibit
4.1
Amended and Restated Certificate of Incorporation (incorporated herein by reference to Exhibit 3.1 to the Company's Annual Report on Form 10-K for the year ended December 31, 2002).
4.2
Amended and Restated By-laws (incorporated herein by reference to Exhibit 3.2 to the Company's Quarterly Report on Form 10-Q for the period ended September 30, 2001).
4.3
Form of certificate for shares of Common Stock (incorporated herein by reference to Exhibit 4.3 to the Company's Registration Statement on Form S-1
(File No. 33
-
74782)).
4.4
Amended and Restated Sirius Satellite Radio 2003 Long-Term Stock Incentive Plan (incorporated herein by reference to Exhibit 10.10 to the Company's Quarterly Report on Form 10-Q for the period ended on June 30,
2004).
4.5
CD Radio Inc. 401(k) Savings Plan (incorporated by reference to Exhibit 4.4 to the Company's Registration Statement on Form S-8 (File No. 333-65473)).
5
Opinion of Patrick L. Donnelly.
23.1
Consent of Independent Registered Public Accounting Firm.
23.2
Consent of Patrick L. Donnelly (filed as part of Exhibit 5).
24
Power of Attorney (included as part of the signature pages to this Registration Statement).