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<B><FONT size=2 face="serif">As filed with the Securities and Exchange Commission
on May 17, 2005</FONT></B>	</TD>
</TR>
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	<TD width=100% align=right>
<B><FONT size=2 face="serif">Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></B>
	</TD>
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  <p><B><FONT size=4 face="serif">SECURITIES AND EXCHANGE COMMISSION<br>
  </FONT><FONT size="3" face="serif">Washington, D.C. 20549</FONT></B></p>
  <hr align=center width=15% size=1 noshade color="#000000">
  <p><B><FONT size=4 face="serif">FORM S-8 </FONT></B></p>
</div>
<P align="center">
<font size="4"><B><FONT face="serif">REGISTRATION STATEMENT UNDER THE<br>
SECURITIES ACT OF 1933 </FONT></B></font></P>
<P align="center">
<B><FONT size=4 face="serif">SODEXHO ALLIANCE, SA<br>
</FONT></B><FONT size=1 face="serif">(Exact name of Registrant as specified in its charter) </FONT></P>
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  <TABLE width="90%" border=0 cellpadding=0 cellspacing=0>
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      <TD width=50%>
    <B><FONT size=2 face="serif">REPUBLIC OF</FONT></B>
      </TD>
      <TD width=50%>

	</TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD width=50%>
    <B><FONT size=2 face="serif">FRANCE</FONT></B>
      </TD>
      <TD width=50%>
    <B><FONT size=2 face="serif">Not applicable</FONT></B>
      </TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD width=50%>
    <FONT size=1 face="serif">(State or Other Jurisdiction of<br>
    Incorporation or Organization)</FONT></TD>
      <TD width=50%>
    <FONT size=1 face="serif">(I.R.S. Employer<br>
Identification No.)</FONT>
      </TD>
    </TR>
  </TABLE>
  <P align="center"><B><FONT size=2 face="serif">3, avenue Newton<br>
    78180 Montigny-le-Bretonneux<br>
    FRANCE<br>
  </FONT></B><B><FONT size=2 face="serif">011-33-1-30-85-75-00<br>
  </FONT></B><FONT size=1 face="serif">(Address of principal executive
  offices) </FONT></P>
</div>
<div align="center">
  <hr align=center width=15% size=1 noshade color="#000000">
  <p><B><FONT size=2 face="serif">Sodexho
  Alliance January 2005 Stock Option Plan A<br>
  Sodexho Alliance January 18, 2005 Stock
  Option Plan B<br>
  Sodexho Alliance January 18, 2005</FONT></B><B><I><FONT size=2 face="serif">
  </FONT></I></B><B><FONT size=2 face="serif">Stock Option Plan C<br>
</FONT></B><FONT size=1 face="serif">(Full Title of the Plan) </FONT></p>
  <hr align=center width=15% size=1 noshade color="#000000">
  <p><B><FONT size=2 face="serif">Robert A. Stern, Esq.<br>
  </FONT></B><B><FONT size=2 face="serif">Senior Vice President and General Counsel<br>
  Sodexho,
  Inc.<br>
  </FONT></B><B><FONT size=2 face="serif">9801 Washingtonian Boulevard<br>
  Gaithersburg,
  Maryland 20878<br>
  301-987-4000<br>
  </FONT></B><FONT size=1 face="serif">(Telephone Number, Including Area Code,
  of Agent For Service)<br>
  <br>
  With copies to: </FONT></p>
</div>
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  <TABLE width="90%" border=0 cellpadding=0 cellspacing=0>
    <TR valign="bottom">
      <TD width=50% align=center> <B><FONT size=2 face="serif">Jean McLoughlin,
            Esq.</FONT></B> </TD>
      <TD width=50% align=center> <B><FONT size=2 face="serif">Si&acirc;n Herbert-Jones</FONT></B> </TD>
    </TR>
    <TR valign="bottom">
      <TD width=50% align=center> <B><FONT size=2 face="serif">Davis Polk &amp; Wardwell</FONT></B> </TD>
      <TD width=50% align=center> <B><FONT size=2 face="serif">Chief Financial
            Officer</FONT></B> </TD>
    </TR>
    <TR valign="bottom">
      <TD width=50% align=center> <B><FONT size=2 face="serif">450 Lexington Avenue</FONT></B> </TD>
      <TD width=50% align=center> <B><FONT size=2 face="serif">Sodexho Alliance,
            SA</FONT></B> </TD>
    </TR>
    <TR valign="bottom">
      <TD width=50% align=center> <B><FONT size=2 face="serif">New York, NY 10017</FONT></B> </TD>
      <TD width=50% align=center> <B><FONT size=2 face="serif">3, avenue Newton</FONT></B> </TD>
    </TR>
    <TR valign="bottom">
      <TD width=50% align=center> <B><FONT size=2 face="serif">212-450-4000</FONT></B> </TD>
      <TD width=50% align=center> <B><FONT size=2 face="serif">78180 Montigny-le-Bretonneux</FONT></B> </TD>
    </TR>
    <TR valign="bottom">
      <TD width=50% align=left> </TD>
      <TD width=50% align=center> <B><FONT size=2 face="serif">FRANCE</FONT></B> </TD>
    </TR>
    <TR valign="bottom">
      <TD width=50% align=left> </TD>
      <TD width=50% align=center> <B><FONT size=2 face="serif">011-33-1-30-85-75-00</FONT></B> </TD>
    </TR>
  </TABLE>
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<br>
<div align="center"><B><FONT size=2 face="serif">CALCULATION OF REGISTRATION FEE</FONT></B><FONT size=2 face="serif"> </FONT>
</div>
<TABLE width="100%" border=1 cellpadding=4 cellspacing=4>
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	<TD width=35% align=center>
<B><FONT size=2 face="serif">Title of each class<br>
of Securities to be registered</FONT></B>
	</TD>
	<TD width=10% align=center>
<B><FONT size=2 face="serif">Amount to be<br>
registered</FONT></B>
	</TD>
	<TD width=8% align=center>
<B><FONT size=2 face="serif">Proposed<br>
maximum<br>
offering<br>
price per share</FONT></B>
	</TD>
	<TD width=8% align=center>
<B><FONT size=2 face="serif">Proposed<br>
maximum<br>
aggregate<br>
offering price</FONT></B>
	</TD>
	<TD width=11% align=center>
<B><FONT size=2 face="serif">Amount of<br>
registration fee</FONT></B>
	</TD>
</TR>
<TR valign="bottom">
	<TD width=35% align=left nowrap>
<FONT size=2 face="serif">Ordinary Shares, par value Euro 4 each, of Sodexho
Alliance, SA(1)</FONT></TD>
	<TD width=10% align=center>
<FONT size=2 face="serif">1,010,000(2) </FONT>
	</TD>
	<TD width=8% align=center>
      <FONT size=2 face="serif">$29.11(3)</FONT></TD>
	<TD width=8% align=center> <FONT size=2 face="serif">$29,401,100(3)</FONT></TD>
	<TD width=11% align=center> <FONT size=2 face="serif">$3,460.51</FONT></TD>
</TR>
</TABLE><BR>
<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
<TR>
	<TD width="5%" valign=top nowrap>
<FONT size=2 face="serif">(1)</FONT></TD>
	<TD width="95%">
<FONT size=2 face="serif">The ordinary shares being registered hereby with respect to Sodexho Alliance January 2005 Stock Option Plan A, Sodexho Alliance January 18, 2005 Stock Option Plan B and Sodexho Alliance January 18, 2005 Stock Option Plan C
(collectively, the &#147;Sodexho Alliance Plans&#148;) may be represented, in certain cases, by the Registrant&#146;s American Depositary Shares, evidenced by American Depositary Receipts. This represents ordinary shares reserved for issuance or
which may be purchased pursuant to the options granted to U.S. employees under the Sodexho Alliance Plans.</FONT>	</TD>
</TR>
<TR><TD colspan=2><font size="2">&nbsp;</font></TD></TR><TR>
	<TD width="5%" valign=top nowrap>
<FONT size=2 face="serif">(2)</FONT></TD>
	<TD width="95%">
<FONT size=2 face="serif">Plus an additional indeterminate number of shares as may be issuable pursuant to the anti-dilution provisions of the Sodexho Alliance Plans.</FONT>	</TD>
</TR>
<TR><TD colspan=2><font size="2">&nbsp;</font></TD></TR><TR>
	<TD width="5%" valign=top nowrap>
<FONT size=2 face="serif">(3)</FONT></TD>
	<TD width="95%">
<FONT size=2 face="serif">Estimated in accordance with Rule 457(h) solely for
the purpose of calculating the registration fee of options granted and outstanding,
based on a weighted average exercise price of $29.11 (Euro 23.10), which has
 been computed using the dollar/euro Federal Reserve Bank of New York Noon Buying
Rate of U.S. $1.26 per Euro 1.00 on May 16, 2005.</FONT>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR></TABLE>
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<P align="center">
<B><FONT size=2 face="serif">PART I</FONT></B></P>
<P align="center">
<B><FONT size=2 face="serif">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</FONT></B></P>
<P align="center">
<B><FONT size=2 face="serif">SECTION 10(a) PROSPECTUS</FONT></B></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">The documents containing the information specified in Part I of this Registration Statement on Form S-8 will be sent or given to participants in the Sodexho Alliance Plans as specified under
Rule 428(b)(i) under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;). Such documents are not required to be, and are not being, filed by Sodexho Alliance, SA (&#147;Sodexho Alliance&#148; or &#147;Registrant&#148;) with the
Securities and Exchange Commission (the &#147;Commission&#148;), either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act. Such documents, together with the documents
incorporated by reference herein pursuant to Item 3 of Part II of this Registration Statement on Form S-8, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act. </FONT></P>
<P align="center">
<B><FONT size=2 face="serif">PART II</FONT></B></P>
<P align="center">
<B><FONT size=2 face="serif">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</FONT></B></P>
<P>
<B><FONT size=2 face="serif">Item 3. Incorporation of Documents by Reference.</FONT></B></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">The following documents previously filed by Sodexho Alliance with the Commission pursuant to the Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;) are incorporated
herein by reference: </FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(a) The annual report on Form 20-F of Sodexho Alliance for the fiscal year ended August 31, 2004. </FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(b) All reports filed
by Sodexho Alliance pursuant to Section 13(a) or 15(d) of the Exchange Act since
August 31, 2004, the end of the fiscal year covered by Sodexho Alliance&#146;s
Form 20-F  referred to in (a) including, but not limited to, the Form 6-K filed
on April 27, 2005. </FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(c) The description of Sodexho Alliance&#146;s ordinary shares, par value Euro 4 each, and American Depositary Receipts evidencing American Depositary Shares, each American Depositary Share
representing one ordinary share of Sodexho Alliance, contained in Item (10) of Sodexho Alliance&#146;s Form 20-F referred to in (a). </FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">In addition, all documents filed by Sodexho Alliance with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act subsequent to the date of this Registration
Statement and prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated
by reference in the Registration Statement and to be a part hereof from the date of the filing of such documents. </FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Any statement contained herein or in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes hereof or of the related
prospectus to the extent that a statement contained herein or in any other subsequently filed document which is also incorporated or deemed to be incorporated 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 part of this Registration Statement. </FONT></P>
<P>
<B><FONT size=2 face="serif">Item 4. Description of Securities.</FONT></B></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Not applicable.</FONT></P>
<P>
<B><FONT size=2 face="serif">Item 5. Interests of Named Experts and Counsel.</FONT></B></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Paul, Hastings, Janofsky &amp; Walker (Europe) LLP (Aline Poncelet) is opining on the legality of the shares being registered (see Exhibit 5 hereto) and is regularly employed by Sodexho
Alliance as its outside counsel. </FONT></P>
<div align="center"><FONT size=2 face="serif">II-2</FONT>
  <br>
  <br>
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<P>
<B><FONT size=2 face="serif">Item 6. Indemnification of Directors and Officers.</FONT></B></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Sodexho Alliance has provided for the indemnification of its directors and officers with respect to general civil liability which they may incur with their activity on behalf of Sodexho
Alliance. </FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Sodexho Alliance maintains insurance, at its own expense, to protect itself and any director, officer, employee or agent of Sodexho Alliance or of any other entity affiliated with Sodexho
Alliance against any civil liability, loss or expense, other than liability arising out of willful misconduct. </FONT></P>
<P>
<B><FONT size=2 face="serif">Item 7. Exemption from Registration Claimed.</FONT></B></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Not applicable.</FONT></P>
<P>
<B><FONT size=2 face="serif">Item 8. Exhibits. </FONT></B></P>
<TABLE width="95%" border=0 cellpadding=0 cellspacing=0>
<TR valign="bottom">
	<TD width=10% align=center>
<B><FONT size=2 face="serif">Exhibit<br>
<u>Number</U></FONT></B>
	</TD>
    <TD width=90% align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD width=10% align=center>&nbsp;</TD>
  <TD width=90% align=left>&nbsp;</TD>
</TR>
<TR valign="top">
	<TD width=10% align=center>
<FONT size=2 face="serif">4<FONT size=2 face="serif">(a)</FONT></FONT>
	</TD>
	<TD width=90% align=left>
<FONT size=2 face="serif">Sodexho Alliance Restated Corporate </FONT><I><FONT size=2 face="serif">Statuts </FONT></I><FONT size=2 face="serif">(English
Translation) (incorporated by reference to Exhibit</FONT>
<FONT size=2 face="serif">1 to the registration statement on Form 20-F filed
by Sodexho Alliance on March 19, 2002, under the </FONT><FONT size=2 face="serif">Exchange
Act; see File No. 1-31274).</FONT> 	</TD>
</TR>
<TR valign="top">
	<TD width=10% align=center>

	</TD>
	<TD width=90% align=left>&nbsp;</TD>
</TR>
<TR valign="top">
	<TD width=10% align=center>
<FONT size=2 face="serif">4<FONT size=2 face="serif">(b)</FONT></FONT>
	</TD>
	<TD width=90% align=left>
<FONT size=2 face="serif">Form of Deposit Agreement among Sodexho Alliance, The
Bank of New York, as depositary, and the</FONT>
<FONT size=2 face="serif">Owners and Holders of American Depositary Receipts
(incorporated by reference to Exhibit A filed</FONT><FONT size=2 face="serif"> pursuant
to Item 3 to the Form F-6 filed by Sodexho Alliance on March 21, 2002 under the
Exchange</FONT><FONT size=2 face="serif"> Act; see File No. 333-84970).</FONT> 	</TD>
</TR>
<TR valign="top">
  <TD width=10% align=center>&nbsp;</TD>
  <TD width=90% align=left>&nbsp;</TD>
</TR>
<TR valign="top">
	<TD width=10% align=center>
<FONT size=2 face="serif">5</FONT></TD>
	<TD width=90% align=left>
<FONT size=2 face="serif">Opinion of Paul, Hastings, Janofsky &amp; Walker (Europe) LLP (Aline Poncelet).</FONT>
	</TD>
</TR>
<TR valign="top">
  <TD width=10% align=center>&nbsp;</TD>
  <TD width=90% align=left>&nbsp;</TD>
</TR>
<TR valign="top">
	<TD width=10% align=center>
<FONT size=2 face="serif">23.1</FONT></TD>
	<TD width=90% align=left>
<FONT size=2 face="serif">Consent of Counsel (Included in Exhibit 5).</FONT>
	</TD>
</TR>
<TR valign="top">
  <TD width=10% align=center>&nbsp;</TD>
  <TD width=90% align=left>&nbsp;</TD>
</TR>
<TR valign="top">
	<TD width=10% align=center>
<FONT size=2 face="serif">23.2</FONT></TD>
	<TD width=90% align=left>
<FONT size=2 face="serif">Consent of PricewaterhouseCoopers Audit.</FONT>
	</TD>
</TR>
<TR valign="top">
  <TD width=10% align=center>&nbsp;</TD>
  <TD width=90% align=left>&nbsp;</TD>
</TR>
<TR valign="top">
	<TD width=10% align=center>
<FONT size=2 face="serif">24</FONT></TD>
	<TD width=90% align=left>
<FONT size=2 face="serif">Powers of Attorney.</FONT>
	</TD>
</TR>
<TR valign="top">
  <TD width=10% align=center>&nbsp;</TD>
  <TD width=90% align=left>&nbsp;</TD>
</TR>
<TR valign="top">
	<TD width=10% align=center>
<FONT size=2 face="serif">99.1</FONT></TD>
	<TD width=90% align=left>
<FONT size=2 face="serif">Sodexho Alliance January 2005 Stock Option Plan A.</FONT>
	</TD>
</TR>
<TR valign="top">
  <TD width=10% align=center>&nbsp;</TD>
  <TD width=90% align=left>&nbsp;</TD>
</TR>
<TR valign="top">
	<TD width=10% align=center>
<FONT size=2 face="serif">99.2</FONT></TD>
	<TD width=90% align=left>
<FONT size=2 face="serif">Sodexho Alliance January 18, 2005 Stock Option Plan B.</FONT>
	</TD>
</TR>
<TR valign="top">
  <TD width=10% align=center>&nbsp;</TD>
  <TD width=90% align=left>&nbsp;</TD>
</TR>
<TR valign="top">
	<TD width=10% align=center>
<FONT size=2 face="serif">99.3</FONT></TD>
	<TD width=90% align=left>
<FONT size=2 face="serif">Sodexho Alliance January 18, 2005 Stock Option Plan C.</FONT>
	</TD>
</TR>
</TABLE>
<P>
<B><FONT size=2 face="serif">Item 9. Undertakings.</FONT></B></P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(a)&nbsp;&nbsp;&nbsp;&nbsp;The undersigned
    Registrant hereby undertakes:</FONT> </P>
<TABLE border=0 cellspacing=0 cellpadding=0><TR>
<TD width="5%">&nbsp;</TD>
<TD width="5%" valign=top nowrap>
<FONT size=2 face="serif">(1)</FONT></TD>
	<TD colspan=2>
<FONT size=2 face="serif">To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</FONT>	</TD>
</TR>
<TR><TD colspan=4>&nbsp;</TD></TR><TR>
<TD width="5%">&nbsp;</TD><TD width="5%">&nbsp;</TD>
<TD width="5%" valign=top nowrap>
<FONT size=2 face="serif">(i)</FONT></TD>
	<TD width="85%">
<FONT size=2 face="serif">To include any prospectus required by Section 10(a)(3) of the Securities Act;</FONT>	</TD>
</TR>
<TR><TD colspan=4>&nbsp;</TD></TR><TR>
<TD width="5%">&nbsp;</TD><TD width="5%">&nbsp;</TD>
<TD width="5%" valign=top nowrap>
<FONT size=2 face="serif">(ii)</FONT></TD>
	<TD width="85%">
<FONT size=2 face="serif">To reflect in the prospectus any facts or events arising after the effective date of this 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;</FONT>	</TD>
</TR>
<TR><TD colspan=4>&nbsp;</TD></TR><TR>
<TD width="5%">&nbsp;</TD><TD width="5%">&nbsp;</TD>
<TD width="5%" valign=top nowrap>
<FONT size=2 face="serif">(iii)</FONT></TD>
	<TD width="85%">
<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></TABLE>
<P>
<I><FONT size=2 face="serif">provided, however,</FONT></I><FONT size=2 face="serif"> 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
periodic reports filed by the Registrant pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in the registration statement. </FONT></P>
<P align="center">
<FONT size=2 face="serif">II-3 </FONT></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></TD>
	<TD width="90%">
<FONT size=2 face="serif">That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering
of such securities at that time shall be deemed to be the initial </FONT><I><FONT size=2 face="serif">bona fide </FONT></I><FONT size=2 face="serif">offering thereof.</FONT>	</TD>
</TR>
<TR><TD colspan=3>&nbsp;</TD></TR><TR>
  <TD width="5%" valign=top nowrap>&nbsp;</TD>
	<TD width="5%" valign=top nowrap>
<FONT size=2 face="serif">(3)</FONT></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></TABLE>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(b)&nbsp;&nbsp;&nbsp;&nbsp;The undersigned Registrant
hereby undertakes that, for purposes of determining any liability under the Securities
Act, each filing of the Registrant&#146;s annual report pursuant to Section
13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an
employee benefit plan&#146;s annual report pursuant to Section 15(d) of the Exchange
Act) that is incorporated by reference in the registration statement shall be
deemed to  be a new registration statement relating to the securities offered
therein, and the offering of such securities at that time shall be deemed to
be the initial </FONT><I><FONT size=2 face="serif">bona fide</FONT></I><FONT size=2 face="serif">
offering thereof. </FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(c)&nbsp;&nbsp;&nbsp;&nbsp;Insofar as indemnification
for liabilities arising under the Securities Act may be permitted to directors,
officers and controlling persons of the Registrant pursuant to the foregoing
 provisions, or otherwise, the Registrant has been advised that in the opinion
of the Securities and Exchange Commission such indemnification is against public
policy as expressed in the Securities Act and is, therefore, unenforceable. In
the event  that a claim for indemnification against such liabilities (other than
the payment by the Registrant of expenses incurred or paid by a director, officer
or controlling person of the Registrant in the successful defense of any action,
suit or  proceeding) is asserted by such director, officer or controlling person
in connection with the securities being registered, the Registrant will, unless
in the opinion of its counsel the matter has been settled by controlling precedent,
submit to a  court of appropriate jurisdiction the question whether such indemnification
by it is against public policy as expressed in the Securities Act and will be
governed by the final adjudication of such issue. </FONT></P>
<div align="center"><FONT size=2 face="serif">II-4</FONT>
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<P align="center">
<B><FONT size=2 face="serif">SIGNATURES</FONT></B></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Pursuant to the requirements
of the Securities Act of 1933, as amended, the Registrant, Sodexho Alliance,
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 Paris, France, on this 17th day of May, 2005. </FONT></P>
<div align="right">
  <table width="50%" border="0" cellspacing="0" cellpadding="0">
    <tr>
      <td colspan="3"> <B><FONT size=2 face="serif">Sodexho Alliance, SA</FONT></B> </td>
    </tr>
    <tr>
      <td width="7%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
      <td width="10%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
      <td width="83%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    </tr>
    <tr>
      <td width="7%"><font size="2" face="Times New Roman, Times, serif">By:</font></td>
      <td colspan="2"><font size="2" face="serif">/s/ Pierre Bellon</font></td>
    </tr>
    <tr>
      <td width="7%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
      <td colspan="2"><hr align="left" width=60% size=1 noshade color="#000000"></td>
    </tr>
    <tr>
      <td width="7%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
      <td width="10%"><font size="2" face="Times New Roman, Times, serif">Name:</font></td>
      <td width="83%"><font size="2" face="serif">Pierre Bellon </font></td>
    </tr>
    <tr>
      <td width="7%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
      <td width="10%"><font size="2" face="Times New Roman, Times, serif">Title:</font></td>
      <td width="83%"><font size="2" face="serif">Chairman and Chief Executive
          Officer </font></td>
    </tr>
  </table>
</div>
<br>
<TABLE width="95%" border=0 cellpadding=0 cellspacing=0>
<TR valign="bottom">
	<TD width=25% align=center>
<B><U><FONT size=1 face="serif">Signature</FONT></U></B>
	</TD>
	<TD width=10% align="center">&nbsp;
	</TD>
	<TD width=25% align=center>
<B><U><FONT size=1 face="serif">Title</FONT></U></B>
	</TD>
	<TD width=10% align="center">&nbsp;
	</TD>
	<TD width=15% align=center>
<B><U><FONT size=1 face="serif">Date</FONT></U></B>
	</TD>
    <TD width=15% align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
  <TD align=right>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
      <font size="2" face="serif">/s/ Pierre Bellon</font></TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>
<FONT size=2 face="serif">Chairman and Chief Executive Officer</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center>
<FONT size=2 face="serif">May 17,
2005</FONT>
	</TD>
    <TD width=15% align=right>&nbsp;</TD>
</TR>
<TR>
	<TD width="25%">
<HR noshade size=1>
	</TD>
	<TD width="10%">
	</TD>
	<TD width="25%">
	</TD>
	<TD width="10%">
	</TD>
	<TD width="15%" align="center">
	</TD>
    <TD width="15%"></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">Pierre Bellon</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>

	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center>

	</TD>
    <TD width=15% align=left></TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
  <TD align=right>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">*</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>
<FONT size=2 face="serif">Vice Chairman</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center> <FONT size=2 face="serif">May 16,
    2005</FONT> </TD>
    <TD width=15% align=right>&nbsp;</TD>
</TR>
<TR>
	<TD width="25%">
<HR noshade size=1>
	</TD>
	<TD width="10%">
	</TD>
	<TD width="25%">
	</TD>
	<TD width="10%">
	</TD>
	<TD width="15%" align="center">
	</TD>
    <TD width="15%"></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">Remi Baudin</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>

	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center>

	</TD>
    <TD width=15% align=left></TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
  <TD align=right>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">*</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>
<FONT size=2 face="serif">Member of the Board</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center> <FONT size=2 face="serif">May 16, 2005</FONT> </TD>
    <TD width=15% align=right>&nbsp;</TD>
</TR>
<TR>
	<TD width="25%">
<HR noshade size=1>
	</TD>
	<TD width="10%">
	</TD>
	<TD width="25%">
	</TD>
	<TD width="10%">
	</TD>
	<TD width="15%" align="center">
	</TD>
    <TD width="15%"></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">Astrid Bellon</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>

	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center>

	</TD>
    <TD width=15% align=left></TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
  <TD align=right>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">*</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>
<FONT size=2 face="serif">Member of the Board</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center> <FONT size=2 face="serif">May 16, 2005</FONT> </TD>
    <TD width=15% align=right>&nbsp;</TD>
</TR>
<TR>
	<TD width="25%">
<HR noshade size=1>
	</TD>
	<TD width="10%">
	</TD>
	<TD width="25%">
	</TD>
	<TD width="10%">
	</TD>
	<TD width="15%" align="center">
	</TD>
    <TD width="15%"></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">Bernard Bellon</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>

	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center>

	</TD>
    <TD width=15% align=left></TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
  <TD align=right>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">*</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>
<FONT size=2 face="serif">Member of the Board</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center> <FONT size=2 face="serif">May 16, 2005</FONT> </TD>
    <TD width=15% align=right>&nbsp;</TD>
</TR>
<TR>
	<TD width="25%">
<HR noshade size=1>
	</TD>
	<TD width="10%">
	</TD>
	<TD width="25%">
	</TD>
	<TD width="10%">
	</TD>
	<TD width="15%" align="center">
	</TD>
    <TD width="15%"></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">Fran&ccedil;ois-Xavier Bellon</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>

	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center>

	</TD>
    <TD width=15% align=left></TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
  <TD align=right>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">*</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>
<FONT size=2 face="serif">Member of the Board</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center> <FONT size=2 face="serif">May 16, 2005</FONT> </TD>
    <TD width=15% align=right>&nbsp;</TD>
</TR>
<TR>
	<TD width="25%">
<HR noshade size=1>
	</TD>
	<TD width="10%">
	</TD>
	<TD width="25%">
	</TD>
	<TD width="10%">
	</TD>
	<TD width="15%" align="center">
	</TD>
    <TD width="15%"></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">Sophie Clamens</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>

	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center>

	</TD>
    <TD width=15% align=left></TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
  <TD align=right>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">*</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>
<FONT size=2 face="serif">Member of the Board</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center> <FONT size=2 face="serif">May 16, 2005</FONT> </TD>
    <TD width=15% align=right>&nbsp;</TD>
</TR>
<TR>
	<TD width="25%">
<HR noshade size=1>
	</TD>
	<TD width="10%">
	</TD>
	<TD width="25%">
	</TD>
	<TD width="10%">
	</TD>
	<TD width="15%" align="center">
	</TD>
    <TD width="15%"></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">Paul Jeanbart</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>

	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center>

	</TD>
    <TD width=15% align=left></TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
  <TD align=right>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">*</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>
<FONT size=2 face="serif">Member of the Board</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center> <FONT size=2 face="serif">May 16, 2005</FONT> </TD>
    <TD width=15% align=right>&nbsp;</TD>
</TR>
<TR>
	<TD width="25%">
<HR noshade size=1>
	</TD>
	<TD width="10%">
	</TD>
	<TD width="25%">
	</TD>
	<TD width="10%">
	</TD>
	<TD width="15%" align="center">
	</TD>
    <TD width="15%"></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">Charles Milhaud</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>

	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center>

	</TD>
    <TD width=15% align=left></TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
  <TD align=right>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">*</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>
<FONT size=2 face="serif">Member of the Board</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center> <FONT size=2 face="serif">May 16, 2005</FONT> </TD>
    <TD width=15% align=right>&nbsp;</TD>
</TR>
<TR>
	<TD width="25%">
<HR noshade size=1>
	</TD>
	<TD width="10%">
	</TD>
	<TD width="25%">
	</TD>
	<TD width="10%">
	</TD>
	<TD width="15%" align="center">
	</TD>
    <TD width="15%"></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">Fran&ccedil;ois P&eacute;rigot</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>

	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center>

	</TD>
    <TD width=15% align=left></TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
  <TD align=right>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">*</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>
<FONT size=2 face="serif">Member of the Board</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center> <FONT size=2 face="serif">May 16, 2005</FONT> </TD>
    <TD width=15% align=right>&nbsp;</TD>
</TR>
<TR>
	<TD width="25%">
<HR noshade size=1>
	</TD>
	<TD width="10%">
	</TD>
	<TD width="25%">
	</TD>
	<TD width="10%">
	</TD>
	<TD width="15%" align="center">
	</TD>
    <TD width="15%"></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">Nathalie Szabo</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>

	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center>

	</TD>
    <TD width=15% align=left></TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
  <TD align=right>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">*</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>
<FONT size=2 face="serif">Member of the Board</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center> <FONT size=2 face="serif">May 16, 2005</FONT> </TD>
    <TD width=15% align=right>&nbsp;</TD>
</TR>
<TR>
	<TD width="25%">
<HR noshade size=1>
	</TD>
	<TD width="10%">
	</TD>
	<TD width="25%">
	</TD>
	<TD width="10%">
	</TD>
	<TD width="15%" align="center">
	</TD>
    <TD width="15%"></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">Patricia Bellinger</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>

	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center>

	</TD>
    <TD width=15% align=left></TD>
</TR>
</TABLE><BR>
<P align="center">
<FONT size=2 face="serif">II-5 </FONT></P>

<br>
<br>
<hr size=3 color=GRAY noshade>
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<B><U><FONT size=1 face="serif">Title</FONT></U></B>
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	<TD width=10%>&nbsp;
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<FONT size=2 face="serif">Member of the Board</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center> <FONT size=2 face="serif">May 16, 2005</FONT> </TD>
    <TD width=15% align=right>&nbsp;</TD>
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	<TD width="25%">
<HR noshade size=1>
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	<TD width=25% align=left>
<FONT size=2 face="serif">Robert Baconnier</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>

	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center>

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    <TD width=15% align=left></TD>
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  <TD align=left>&nbsp;</TD>
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  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
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	<TD width=25% align=left>
<FONT size=2 face="serif">*</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>
<FONT size=2 face="serif">Member of the Board</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center> <FONT size=2 face="serif">May 16, 2005</FONT> </TD>
    <TD width=15% align=right>&nbsp;</TD>
</TR>
<TR>
	<TD width="25%">
<HR noshade size=1>
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	<TD width="10%">
	</TD>
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	</TD>
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	</TD>
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	</TD>
    <TD width="15%"></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">Peter Thompson</FONT>
	</TD>
	<TD width=10%>&nbsp;
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	<TD width=25% align=left>

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	<TD width=10%>&nbsp;
	</TD>
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<FONT size=2 face="serif">*</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>
<FONT size=2 face="serif">Member of the Board</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center> <FONT size=2 face="serif">May 16, 2005</FONT> </TD>
    <TD width=15% align=right>&nbsp;</TD>
</TR>
<TR>
	<TD width="25%">
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	</TD>
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	</TD>
	<TD width="25%">
	</TD>
	<TD width="10%">
	</TD>
	<TD width="15%" align="center">
	</TD>
    <TD width="15%"></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">H.J. Mark Tompkins</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>

	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center>

	</TD>
    <TD width=15% align=left></TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
  <TD align=right>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">*</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>
<FONT size=2 face="serif">Chief Financial Officer</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center> <FONT size=2 face="serif">May 16, 2005</FONT> </TD>
    <TD width=15% align=right>&nbsp;</TD>
</TR>
<TR>
	<TD width="25%">
<HR noshade size=1>
	</TD>
	<TD width="10%">
	</TD>
	<TD width="25%">
	</TD>
	<TD width="10%">
	</TD>
	<TD width="15%" align="center">
	</TD>
    <TD width="15%"></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">Si&acirc;n Herbert-Jones</FONT>
	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=25% align=left>

	</TD>
	<TD width=10%>&nbsp;
	</TD>
	<TD width=15% align=center>

	</TD>
    <TD width=15% align=left></TD>
</TR>
</TABLE>
<br>
<br>
  <table width="50%" border="0" cellspacing="0" cellpadding="0">
    <tr>
      <td colspan="2"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    </tr>
    <tr>
      <td width="8%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
      <td width="92%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    </tr>
    <tr>
      <td width="8%" nowrap><FONT size=2 face="serif">*</FONT><font size="2" face="Times New Roman, Times, serif">By:</font></td>
      <td width="92%"><font size="2" face="Times New Roman, Times, serif"> <FONT size=2 face="serif">/s/
            Si&acirc;n
      Herbert-Jones</FONT> </font></td>
    </tr>
    <tr>
      <td width="8%">&nbsp;</td>
      <td width="92%">
        <hr align="left" width="60%" size="1" noshade
color="#000000"></td>
    </tr>
    <tr>
      <td width="8%">&nbsp;</td>
      <td width="92%"> <FONT size=2 face="serif">Si&acirc;n Herbert-Jones</FONT> </td>
    </tr>
    <tr>
      <td width="8%">&nbsp;</td>
      <td width="92%"> <FONT size=2 face="serif">Attorney-in-fact</FONT> </td>
    </tr>
  </table>
  <div align="center"><br>
    <BR>
      <FONT size=2 face="serif">II-6</FONT>
    <br>
    <br>
  </div>
<hr size=3 color=GRAY noshade>
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<br>
<br>
<br>
<br>
<TABLE width="40%" border=0 cellpadding=0 cellspacing=0>
<TR valign="bottom">
	<TD width=100% align=left>
<B><FONT size=2 face="serif">AUTHORIZED REPRESENTATIVE</FONT></B>
	</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=100% align=left>
<FONT size=2 face="serif">/s/ Robert A. Stern</FONT>
	</TD>
</TR>
<TR>
	<TD>
<HR align="left" width="60%" size=1 noshade>
	</TD>
</TR>
<TR valign="bottom">
	<TD width=100% align=left>
<FONT size=2 face="serif">Robert A. Stern, as the duly authorized</FONT></TD>
</TR>
<TR valign="bottom">
	<TD width=100% align=left>
<FONT size=2 face="serif">representative of Sodexho Alliance in the</FONT></TD>
</TR>
<TR valign="bottom">
	<TD width=100% align=left>
<FONT size=2 face="serif">United States</FONT></TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=100% align=left>
<FONT size=2 face="serif">Date: May 4, 2005</FONT>
	</TD>
</TR>
</TABLE>
<div align="center"><BR>
    <FONT size=2 face="serif">II-7</FONT>
  <br>
  <br>
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<br>
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<br>
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<TABLE width="95%" border=0 cellpadding=0 cellspacing=0>
  <TR valign="bottom">
    <TD align=center>&nbsp;</TD>
    <TD align=center><B><U><FONT size=2 face="serif">EXHIBIT INDEX</FONT></U></B> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=10% align=center><B><FONT size=2 face="serif">Exhibit<br>
            <u>Number</U></FONT></B></TD>
    <TD width=90% align=left>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=10% align=center>&nbsp;</TD>
    <TD width=90% align=left>&nbsp;</TD>
  </TR>
  <TR valign="top">
    <TD width=10% align=center> <FONT size=2 face="serif">4<FONT size=2 face="serif">(a)</FONT></FONT> </TD>
    <TD width=90% align=left> <FONT size=2 face="serif">Sodexho Alliance Restated
        Corporate </FONT><I><FONT size=2 face="serif">Statuts </FONT></I><FONT size=2 face="serif">(English
        Translation) (incorporated by reference to Exhibit</FONT> <FONT size=2 face="serif">1
        to the registration statement on Form 20-F filed by Sodexho Alliance
        on March 19, 2002, under the </FONT><FONT size=2 face="serif">Exchange
        Act; see File No. 1-31274).</FONT> </TD>
  </TR>
  <TR valign="top">
    <TD width=10% align=center> </TD>
    <TD width=90% align=left>&nbsp;</TD>
  </TR>
  <TR valign="top">
    <TD width=10% align=center> <FONT size=2 face="serif">4<FONT size=2 face="serif">(b)</FONT></FONT> </TD>
    <TD width=90% align=left> <FONT size=2 face="serif">Form of Deposit Agreement
        among Sodexho Alliance, The Bank of New York, as depositary, and the</FONT> <FONT size=2 face="serif">Owners
        and Holders of American Depositary Receipts (incorporated by reference
        to Exhibit A filed </FONT><FONT size=2 face="serif">pursuant to Item
        3 to the Form F-6 filed by Sodexho Alliance on March 21, 2002 under the
        Exchange</FONT><FONT size=2 face="serif"> Act; see File No. 333-84970).</FONT> </TD>
  </TR>
  <TR valign="top">
    <TD width=10% align=center>&nbsp;</TD>
    <TD width=90% align=left>&nbsp;</TD>
  </TR>
  <TR valign="top">
    <TD width=10% align=center> <FONT size=2 face="serif">5</FONT></TD>
    <TD width=90% align=left> <FONT size=2 face="serif">Opinion of Paul, Hastings,
        Janofsky &amp; Walker (Europe) LLP (Aline Poncelet).</FONT> </TD>
  </TR>
  <TR valign="top">
    <TD width=10% align=center>&nbsp;</TD>
    <TD width=90% align=left>&nbsp;</TD>
  </TR>
  <TR valign="top">
    <TD width=10% align=center> <FONT size=2 face="serif">23.1</FONT></TD>
    <TD width=90% align=left> <FONT size=2 face="serif">Consent of Counsel (Included
        in Exhibit 5).</FONT> </TD>
  </TR>
  <TR valign="top">
    <TD width=10% align=center>&nbsp;</TD>
    <TD width=90% align=left>&nbsp;</TD>
  </TR>
  <TR valign="top">
    <TD width=10% align=center> <FONT size=2 face="serif">23.2</FONT></TD>
    <TD width=90% align=left> <FONT size=2 face="serif">Consent of PricewaterhouseCoopers
        Audit.</FONT> </TD>
  </TR>
  <TR valign="top">
    <TD width=10% align=center>&nbsp;</TD>
    <TD width=90% align=left>&nbsp;</TD>
  </TR>
  <TR valign="top">
    <TD width=10% align=center> <FONT size=2 face="serif">24</FONT></TD>
    <TD width=90% align=left> <FONT size=2 face="serif">Powers of Attorney.</FONT> </TD>
  </TR>
  <TR valign="top">
    <TD width=10% align=center>&nbsp;</TD>
    <TD width=90% align=left>&nbsp;</TD>
  </TR>
  <TR valign="top">
    <TD width=10% align=center> <FONT size=2 face="serif">99.1</FONT></TD>
    <TD width=90% align=left> <FONT size=2 face="serif">Sodexho Alliance January
        2005 Stock Option Plan A.</FONT> </TD>
  </TR>
  <TR valign="top">
    <TD width=10% align=center>&nbsp;</TD>
    <TD width=90% align=left>&nbsp;</TD>
  </TR>
  <TR valign="top">
    <TD width=10% align=center> <FONT size=2 face="serif">99.2</FONT></TD>
    <TD width=90% align=left> <FONT size=2 face="serif">Sodexho Alliance January
        18, 2005 Stock Option Plan B.</FONT> </TD>
  </TR>
  <TR valign="top">
    <TD width=10% align=center>&nbsp;</TD>
    <TD width=90% align=left>&nbsp;</TD>
  </TR>
  <TR valign="top">
    <TD width=10% align=center> <FONT size=2 face="serif">99.3</FONT></TD>
    <TD width=90% align=left> <FONT size=2 face="serif">Sodexho Alliance January
        18, 2005 Stock Option Plan C.</FONT> </TD>
  </TR>
</TABLE>
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[{"type": "S-8", "sequence": "1", "filename": "may0905_s8.htm", "secsgml_size_bytes": 49273}]
{"company-data": {"conformed-name": "SODEXHO ALLIANCE SA", "cik": "0001169715", "assigned-sic": "8741", "irs-number": "000000000", "state-of-incorporation": "I0"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-124982", "film-number": "05837457"}, "business-address": {"street1": "78180 MONTIGNY LE BRETONNEUX", "city": "BRETONNEUX", "state": "I0", "zip": "00000", "phone": "0000000"}, "mail-address": {"street1": "78180 MONTIGNY LE BRETONNEUX", "street2": "BRETONNEUX", "city": "FRANCE", "state": "I0", "zip": "00000"}}
As filed with the Securities and Exchange Commission
on May 17, 2005
Registration No. 333-
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE
SECURITIES ACT OF 1933
SODEXHO ALLIANCE, SA
(Exact name of Registrant as specified in its charter)
REPUBLIC OF
FRANCE
Not applicable
(State or Other Jurisdiction of
Incorporation or Organization)
(I.R.S. Employer
Identification No.)
3, avenue Newton
78180 Montigny-le-Bretonneux
FRANCE
011-33-1-30-85-75-00
(Address of principal executive
  offices)
Sodexho
  Alliance January 2005 Stock Option Plan A
Sodexho Alliance January 18, 2005 Stock
  Option Plan B
Sodexho Alliance January 18, 2005
Stock Option Plan C
(Full Title of the Plan)
Robert A. Stern, Esq.
Senior Vice President and General Counsel
Sodexho,
  Inc.
9801 Washingtonian Boulevard
Gaithersburg,
  Maryland 20878
301-987-4000
(Telephone Number, Including Area Code,
  of Agent For Service)
With copies to:
Jean McLoughlin,
            Esq.
Siân Herbert-Jones
Davis Polk & Wardwell
Chief Financial
            Officer
450 Lexington Avenue
Sodexho Alliance,
            SA
New York, NY 10017
3, avenue Newton
212-450-4000
78180 Montigny-le-Bretonneux
FRANCE
011-33-1-30-85-75-00
CALCULATION OF REGISTRATION FEE
Title of each class
of Securities to be registered
Amount to be
registered
Proposed
maximum
offering
price per share
Proposed
maximum
aggregate
offering price
Amount of
registration fee
Ordinary Shares, par value Euro 4 each, of Sodexho
Alliance, SA(1)
1,010,000(2)
$29.11(3)
$29,401,100(3)
$3,460.51
(1)
The ordinary shares being registered hereby with respect to Sodexho Alliance January 2005 Stock Option Plan A, Sodexho Alliance January 18, 2005 Stock Option Plan B and Sodexho Alliance January 18, 2005 Stock Option Plan C
(collectively, the "Sodexho Alliance Plans") may be represented, in certain cases, by the Registrant's American Depositary Shares, evidenced by American Depositary Receipts. This represents ordinary shares reserved for issuance or
which may be purchased pursuant to the options granted to U.S. employees under the Sodexho Alliance Plans.
(2)
Plus an additional indeterminate number of shares as may be issuable pursuant to the anti-dilution provisions of the Sodexho Alliance Plans.
(3)
Estimated in accordance with Rule 457(h) solely for
the purpose of calculating the registration fee of options granted and outstanding,
based on a weighted average exercise price of $29.11 (Euro 23.10), which has
 been computed using the dollar/euro Federal Reserve Bank of New York Noon Buying
Rate of U.S. $1.26 per Euro 1.00 on May 16, 2005.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
SECTION 10(a) PROSPECTUS
The documents containing the information specified in Part I of this Registration Statement on Form S-8 will be sent or given to participants in the Sodexho Alliance Plans as specified under
Rule 428(b)(i) under the Securities Act of 1933, as amended (the "Securities Act"). Such documents are not required to be, and are not being, filed by Sodexho Alliance, SA ("Sodexho Alliance" or "Registrant") with the
Securities and Exchange Commission (the "Commission"), either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act. Such documents, together with the documents
incorporated by reference herein pursuant to Item 3 of Part II of this Registration Statement on Form S-8, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
The following documents previously filed by Sodexho Alliance with the Commission pursuant to the Securities Exchange Act of 1934, as amended (the "Exchange Act") are incorporated
herein by reference:
(a) The annual report on Form 20-F of Sodexho Alliance for the fiscal year ended August 31, 2004.
(b) All reports filed
by Sodexho Alliance pursuant to Section 13(a) or 15(d) of the Exchange Act since
August 31, 2004, the end of the fiscal year covered by Sodexho Alliance's
Form 20-F  referred to in (a) including, but not limited to, the Form 6-K filed
on April 27, 2005.
(c) The description of Sodexho Alliance's ordinary shares, par value Euro 4 each, and American Depositary Receipts evidencing American Depositary Shares, each American Depositary Share
representing one ordinary share of Sodexho Alliance, contained in Item (10) of Sodexho Alliance's Form 20-F referred to in (a).
In addition, all documents filed by Sodexho Alliance with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act subsequent to the date of this Registration
Statement and prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated
by reference in the Registration Statement and to be a part hereof from the date of the filing of such documents.
Any statement contained herein or in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes hereof or of the related
prospectus to the extent that a statement contained herein or in any other subsequently filed document which is also incorporated or deemed to be incorporated 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 part of this Registration Statement.
Item 4. Description of Securities.
Not applicable.
Item 5. Interests of Named Experts and Counsel.
Paul, Hastings, Janofsky & Walker (Europe) LLP (Aline Poncelet) is opining on the legality of the shares being registered (see Exhibit 5 hereto) and is regularly employed by Sodexho
Alliance as its outside counsel.
II-2
Item 6. Indemnification of Directors and Officers.
Sodexho Alliance has provided for the indemnification of its directors and officers with respect to general civil liability which they may incur with their activity on behalf of Sodexho
Alliance.
Sodexho Alliance maintains insurance, at its own expense, to protect itself and any director, officer, employee or agent of Sodexho Alliance or of any other entity affiliated with Sodexho
Alliance against any civil liability, loss or expense, other than liability arising out of willful misconduct.
Item 7. Exemption from Registration Claimed.
Not applicable.
Item 8. Exhibits.
Exhibit
Number
4
(a)
Sodexho Alliance Restated Corporate
Statuts
(English
Translation) (incorporated by reference to Exhibit
1 to the registration statement on Form 20-F filed
by Sodexho Alliance on March 19, 2002, under the
Exchange
Act; see File No. 1-31274).
4
(b)
Form of Deposit Agreement among Sodexho Alliance, The
Bank of New York, as depositary, and the
Owners and Holders of American Depositary Receipts
(incorporated by reference to Exhibit A filed
pursuant
to Item 3 to the Form F-6 filed by Sodexho Alliance on March 21, 2002 under the
Exchange
Act; see File No. 333-84970).
5
Opinion of Paul, Hastings, Janofsky & Walker (Europe) LLP (Aline Poncelet).
23.1
Consent of Counsel (Included in Exhibit 5).
23.2
Consent of PricewaterhouseCoopers Audit.
24
Powers of Attorney.
99.1
Sodexho Alliance January 2005 Stock Option Plan A.
99.2
Sodexho Alliance January 18, 2005 Stock Option Plan B.
99.3
Sodexho Alliance January 18, 2005 Stock Option Plan C.
Item 9. Undertakings.
(a)    The undersigned
    Registrant hereby undertakes:
(1)
To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i)
To include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii)
To reflect in the prospectus any facts or events arising after the effective date of this 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
periodic reports filed by the Registrant pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in the registration statement.
II-3
(2)
That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering
of such securities at that time shall be deemed to be the initial
bona fide
offering thereof.
(3)
To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
(b)    The undersigned Registrant
hereby undertakes that, for purposes of determining any liability under the Securities
Act, each filing of the Registrant's annual report pursuant to Section
13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an
employee benefit plan's annual report pursuant to Section 15(d) of the Exchange
Act) that is incorporated by reference in the registration statement shall be
deemed to  be a new registration statement relating to the securities offered
therein, and the offering of such securities at that time shall be deemed to
be the initial
bona fide
offering thereof.
(c)    Insofar as indemnification
for liabilities arising under the Securities Act may be permitted to directors,
officers and controlling persons of the Registrant pursuant to the foregoing
 provisions, or otherwise, the Registrant has been advised that in the opinion
of the Securities and Exchange Commission such indemnification is against public
policy as expressed in the Securities Act and is, therefore, unenforceable. In
the event  that a claim for indemnification against such liabilities (other than
the payment by the Registrant of expenses incurred or paid by a director, officer
or controlling person of the Registrant in the successful defense of any action,
suit or  proceeding) is asserted by such director, officer or controlling person
in connection with the securities being registered, the Registrant will, unless
in the opinion of its counsel the matter has been settled by controlling precedent,
submit to a  court of appropriate jurisdiction the question whether such indemnification
by it is against public policy as expressed in the Securities Act and will be
governed by the final adjudication of such issue.
II-4
SIGNATURES
Pursuant to the requirements
of the Securities Act of 1933, as amended, the Registrant, Sodexho Alliance,
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 Paris, France, on this 17th day of May, 2005.
Sodexho Alliance, SA
By:
/s/ Pierre Bellon
Name:
Pierre Bellon
Title:
Chairman and Chief Executive
          Officer
Signature
Title
Date
/s/ Pierre Bellon
Chairman and Chief Executive Officer
May 17,
2005
Pierre Bellon
*
Vice Chairman
May 16,
    2005
Remi Baudin
*
Member of the Board
May 16, 2005
Astrid Bellon
*
Member of the Board
May 16, 2005
Bernard Bellon
*
Member of the Board
May 16, 2005
François-Xavier Bellon
*
Member of the Board
May 16, 2005
Sophie Clamens
*
Member of the Board
May 16, 2005
Paul Jeanbart
*
Member of the Board
May 16, 2005
Charles Milhaud
*
Member of the Board
May 16, 2005
François Périgot
*
Member of the Board
May 16, 2005
Nathalie Szabo
*
Member of the Board
May 16, 2005
Patricia Bellinger
II-5
Signature
Title
Date
*
Member of the Board
May 16, 2005
Robert Baconnier
*
Member of the Board
May 16, 2005
Peter Thompson
*
Member of the Board
May 16, 2005
H.J. Mark Tompkins
*
Chief Financial Officer
May 16, 2005
Siân Herbert-Jones
*
By:
/s/
            Siân
      Herbert-Jones
Siân Herbert-Jones
Attorney-in-fact
II-6
AUTHORIZED REPRESENTATIVE
/s/ Robert A. Stern
Robert A. Stern, as the duly authorized
representative of Sodexho Alliance in the
United States
Date: May 4, 2005
II-7
EXHIBIT INDEX
Exhibit
Number
4
(a)
Sodexho Alliance Restated
        Corporate
Statuts
(English
        Translation) (incorporated by reference to Exhibit
1
        to the registration statement on Form 20-F filed by Sodexho Alliance
        on March 19, 2002, under the
Exchange
        Act; see File No. 1-31274).
4
(b)
Form of Deposit Agreement
        among Sodexho Alliance, The Bank of New York, as depositary, and the
Owners
        and Holders of American Depositary Receipts (incorporated by reference
        to Exhibit A filed
pursuant to Item
        3 to the Form F-6 filed by Sodexho Alliance on March 21, 2002 under the
        Exchange
Act; see File No. 333-84970).
5
Opinion of Paul, Hastings,
        Janofsky & Walker (Europe) LLP (Aline Poncelet).
23.1
Consent of Counsel (Included
        in Exhibit 5).
23.2
Consent of PricewaterhouseCoopers
        Audit.
24
Powers of Attorney.
99.1
Sodexho Alliance January
        2005 Stock Option Plan A.
99.2
Sodexho Alliance January
        18, 2005 Stock Option Plan B.
99.3
Sodexho Alliance January
        18, 2005 Stock Option Plan C.