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        <TD valign="top"><FONT size="2"><B>As filed with the Securities and Exchange Commission on April&nbsp;16, 2004</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right" valign="top"><FONT size="2">
<B>Registration No.&nbsp;333-<U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></B></FONT></TD>
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<P align="center"><FONT size="4"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B></FONT><BR>
<FONT size="3"><B>Washington, D.C. 20549</B>
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<P align="center"><FONT size="5"><B>Form S-8</B></FONT><BR>
<FONT size="2"><B>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</B>
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<DIV align="center">
<P align="center"><FONT size="6"><B>International Absorbents Inc.</B></FONT>
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<FONT size="2"><I>(Exact name of registrant as specified in its charter)</I>
</FONT>
</DIV>

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        <TD width="55%">&nbsp;</TD>
        <TD width="10%">&nbsp;</TD>
        <TD width="35%">&nbsp;</TD>
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        <TD align="center" valign="top"><FONT size="2"><B>British Columbia, Canada</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
<B>N/A</B></FONT></TD>
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        <TD align="center" valign="top"><FONT size="2"><I>(State or other jurisdiction of incorporation or organization)</I></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
<I>(I.R.S. Employer Identification No.)</I></FONT></TD>
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        <TD><FONT size="2">&nbsp;</FONT></TD>
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        <TD align="center" valign="top"><FONT size="2"><B>1569 Dempsey Road, North Vancouver, B.C. Canada</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
<B>V7K 1S8</B></FONT></TD>
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        <TD align="center" valign="top"><FONT size="2"><I>(Address of Principal Executive Offices)</I></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
<I>(Zip code)</I></FONT></TD>
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<DIV align="center">
<P align="center"><FONT size="2"><B>INTERNATIONAL ABSORBENTS INC.<BR>
1993 STOCK OPTION PLAN &#150; U.S. PARTICIPANTS and 1993 EQUITY STOCK OPTION PLAN</B><BR>
<HR align="center" size="1" width="80%" noshade>
<I>(Full title of the plans)</I>
</FONT>

<P align="center"><FONT size="2"><B>Gordon L. Ellis<BR>
Chairman<BR>
1569 Dempsey Road<BR>
North Vancouver, BC Canada V7K 1S8</B><BR>
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<I>(Name and address of agent for service)</I>
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<P align="center"><FONT size="2"><B>(604)&nbsp;683-3473</B><BR>
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<I>(Telephone number, including area code, of agent for service)</I>
</FONT>

<P align="center"><FONT size="2"><B>Copies to:<BR>
Laura Bertin, Esq.<BR>
Summit Law Group, P.L.L.C.<BR>
315 Fifth Avenue S., Suite&nbsp;1000<BR>
Seattle, Washington 98104</B>
</FONT>
</DIV>

<P align="center"><FONT size="2"><B>CALCULATION OF REGISTRATION FEE</B>
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        <TD width="15%">&nbsp;</TD>
        <TD width="32%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="7%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="7%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="7%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="7%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
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        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Proposed</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Proposed</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
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        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
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        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>maximum</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>maximum</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
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        <TD nowrap align="center" colspan="2"><FONT size="1"><B>Title of securities to be</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="1"><B>Amount to be</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>offering price</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>aggregate</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>Amount of</B></FONT></TD>
</TR>
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        <TD nowrap align="center" colspan="2"><FONT size="1"><B>registered</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="1"><B>registered (1)</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>per share (2)</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>offering price</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="1"><B>registration fee</B></FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center" colspan="18"><FONT size="1"><B><HR align="left" size="1" width="100%" noshade></B></FONT></TD>
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<TR valign="bottom">
        <TD colspan="2"><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2"><B>Common Stock, no</B></FONT></DIV></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>190,055</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>$</B></FONT></TD>
        <TD align="right"><FONT size="2"><B>2.10</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>$</B></FONT></TD>
        <TD align="right"><FONT size="2"><B>399,115</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>$</B></FONT></TD>
        <TD align="right"><FONT size="2"><B>50.65</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
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        <TD colspan="2"><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2"><B>par value (currently</B></FONT></DIV></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>10,000</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>$</B></FONT></TD>
        <TD align="right"><FONT size="2"><B>1.65</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>$</B></FONT></TD>
        <TD align="right"><FONT size="2"><B>16,500</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>$</B></FONT></TD>
        <TD align="right"><FONT size="2"><B>2.09</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD colspan="2"><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2"><B>outstanding options)</B></FONT></DIV></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>24,945</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>$</B></FONT></TD>
        <TD align="right"><FONT size="2"><B>1.80</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>$</B></FONT></TD>
        <TD align="right"><FONT size="2"><B>44,901</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>$</B></FONT></TD>
        <TD align="right"><FONT size="2"><B>5.70</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
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        <TD colspan="18"><DIV style="margin-left:10px; text-indent:-10px"><HR align="left" size="1" width="100%" noshade></DIV></TD>
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        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2"><B>Total</B></FONT></DIV></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>225,000</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>n/a</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>$</B></FONT></TD>
        <TD align="right"><FONT size="2"><B>460,516</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2"><B>$</B></FONT></TD>
        <TD align="right"><FONT size="2"><B>58.44</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
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      <TD width="1%" align="left" nowrap><FONT size="2">(1)</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">Based on shares subject to outstanding options granted pursuant to the
1993 Stock Option Plan&#151;U.S. Participants, as amended, and the 1993 Equity
Stock Option Plan, as amended (collectively, the &#147;Plans&#148;). In addition,
this Registration Statement also covers an indeterminate number of
additional shares which may be necessary to adjust the number of shares
reserved for issuance pursuant to the Plans as the result of any future
stock split, stock dividend or similar adjustment of the registrant&#146;s
outstanding Common Stock.</FONT></TD>
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<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
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      <TD width="1%" align="left" nowrap><FONT size="2">(2)</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="96%"><FONT size="2">Computed pursuant to Rule&nbsp;457(h) under the Securities Act of 1933, as
amended (the &#147;Securities Act&#148;), based upon the fixed exercise prices of
options granted as of the filing date of this Registration Statement.</FONT></TD>
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<P align="center"><FONT size="2"><B>STATEMENT UNDER GENERAL INSTRUCTION E &#150;</B>
</FONT>

<P align="center"><FONT size="2"><B>REGISTRATION OF</B>
</FONT>

<P align="center"><FONT size="2"><B>ADDITIONAL SECURITIES AND INCORPORATION BY REFERENCE</B>
</FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Registration Statement registers 225,000 additional shares of the
registrant&#146;s Common Stock authorized for issuance under the Plans as a result
of amendments increasing the number of authorized shares available for purchase
under such Plans. All share figures on this Form&nbsp;S-8 have been adjusted to
reflect the registrant&#146;s 1-for-4 reverse stock split effective on April&nbsp;9,
2001. Accordingly, the contents of the previous Registration Statement on Form
S-8 (File No.&nbsp;33-66178), including the amendment thereto filed May&nbsp;12, 2003 on
Form&nbsp;S-8 (File No.&nbsp;333-105147) and any additional amendments thereto or filings
incorporated therein, are incorporated by reference into this Registration
Statement, including periodic reports that the registrant has filed after such
Registration Statements on Form&nbsp;S-8 were filed to maintain current information
about the registrant. The reports the registrant has most recently filed,
which are incorporated into this Registration Statement by reference, are
listed below:
</FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The registrant&#146;s Annual Report on Form&nbsp;10-KSB for the fiscal year
ended January&nbsp;31, 2004, filed with the Securities and Exchange Commission (the
&#147;Commission&#148;) on April&nbsp;1, 2004, including portions of the registrant&#146;s
definitive proxy statement for the 2004 Annual Meeting of Shareholders
incorporated by reference therein; and
</FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The description of the registrant&#146;s Common Stock contained in the
Registration Statement on Form&nbsp;8-A filed with the Commission on March&nbsp;17, 2003,
including any amendments or reports for the purpose of updating such
description.
</FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents filed by the registrant pursuant to Sections&nbsp;13(a), 13(c),
14 and 15(d) of the Securities Exchange Act of 1934 after the date hereof and
prior to the filing of a post-effective amendment which indicates that the
securities offered hereby have been sold, or which deregisters the securities
covered hereby then remaining unsold, shall also be deemed to be incorporated
by reference into this Registration Statement and to be a part hereof
commencing on the respective dates on which such documents are filed.
</FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any statement contained in a document incorporated, or deemed to be
incorporated, by reference herein or contained in this Registration Statement
shall be deemed to be modified or superceded for purposes of this Registration
Statement to the extent that a statement contained therein or in any other
subsequently filed document which also is, or is deemed to be, incorporated by
reference herein modifies or supercedes such statement. Any such statement so
modified or superceded shall not be deemed, except as so modified or
superceded, to constitute a part of this Registration Statement.
</FONT>

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<P align="center"><FONT size="2"><B>PART II</B>
</FONT>

<P align="center"><FONT size="2"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
</FONT>

<P align="left"><FONT size="2"><B>Item&nbsp;8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibits</B>
</FONT>

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        <TD width="5%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
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        <TD nowrap align="center"><FONT size="1"><B>Exhibit Number</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="1"><B>Exhibit</B></FONT></TD>
</TR>
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        <TD><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center"><HR size="1" noshade></TD>
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<TR valign="bottom">
        <TD valign="top"><FONT size="2">5.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Opinion of David Ashby Law Corporation.</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">23.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of Moss Adams, LLP, Independent Public Accountants</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">23.2</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of David Ashby Law Corporation (included in opinion
filed as Exhibit&nbsp;5.1)</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">24.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Power of Attorney (see signature page)</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">99.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
1993 Stock Option Plan &#150; U.S. Participants, as amended</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">99.2</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
1993 Equity Stock Option Plan, as amended</FONT></TD>
</TR>
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<P align="center"><FONT size="2"><B>SIGNATURES</B>
</FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form&nbsp;S-8 and has duly caused this registration
statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Vancouver, British Columbia, on the 16&nbsp;day of April,
2004.
</FONT>
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<TR valign="bottom">
        <TD width="50%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="45%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
<B>INTERNATIONAL ABSORBENTS INC.</B><BR>
(Registrant)</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
/s/ Gordon L. Ellis</FONT></TD>
</TR>
<TR>
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
<HR size="1" width="50%" noshade></FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
By:&nbsp;&nbsp;&nbsp;Gordon L. Ellis<BR>
President and Chief Executive Officer</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P align="center"><FONT size="2"><B>POWER OF ATTORNEY</B>
</FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each person whose signature appears below constitutes and appoints Gordon
L. Ellis and John Sutherland, or either of them, his or her true and lawful
attorney-in-fact and agent, with the power of substitution and resubstitution,
for him or her in his or her name, place and stead, in any and all capacities,
to sign any or all amendments to this registration statement, and to file the
same, with exhibits thereto and other documents in connection therewith, with
the Securities and Exchange Commission, hereby ratifying and confirming all
that said attorney-in-fact and his or her agent or his or her substitutes, may
lawfully do or cause to be done by virtue hereof.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this
registration statement has been signed by the following persons in the
capacities and on the date indicated above.
</FONT>
<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
        <TD width="35%">&nbsp;</TD>
        <TD width="15%">&nbsp;</TD>
        <TD width="50%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><FONT size="1"><B>Signature</B></FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="1"><B>Title</B></FONT></TD>
</TR>
<TR valign="bottom">
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/ Gordon Ellis</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">President and Chief Executive Officer</FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">(Principal Executive Officer)</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Gordon L. Ellis</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/ David Thompson</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
       <TD align="left" valign="top"><FONT size="2">
Secretary and Chief Financial Officer</FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">(Principal Financial and Accounting Officer)</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">David Thompson</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/ Stephen Silbernagel</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Stephen H. Silbernagel</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/ John Sutherland</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">John J. Sutherland</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/ Lionel Dodd</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Lionel G. Dodd</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/ Douglas Ellis</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Douglas Ellis</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/ Daniel Whittle</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Daniel Whittle</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">/s/ Michael Bentley</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director</FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Michael Bentley</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P align="center"><FONT size="2">&nbsp;</FONT>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<P align="center"><FONT size="2"><B>EXHIBIT INDEX</B>
</FONT>

<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
        <TD width="5%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="90%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><FONT size="1"><B>Exhibit Number</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="1"><B>Exhibit</B></FONT></TD>
</TR>
<TR valign="bottom">
        <TD><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center"><HR size="1" noshade></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">5.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Opinion of David Ashby Law Corporation</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">23.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of Moss Adams, LLP, Independent Public Accountants</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">23.2</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of David Ashby Law Corporation (included in opinion
filed as Exhibit&nbsp;5.1)</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">24.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Power of Attorney (see signature page)</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">99.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
1993 Stock Option Plan &#150; U.S. Participants, as amended</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">99.2</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
1993 Equity Stock Option Plan, as amended</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P align="center"><FONT size="2">&nbsp;</FONT>
</BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "o12479sv8.htm", "description": "FORM S-8", "secsgml_size_bytes": 35377}]
{"company-data": {"conformed-name": "INTERNATIONAL ABSORBENTS INC", "cik": "0000813634", "assigned-sic": "2670", "irs-number": "880209807", "state-of-incorporation": "A1", "fiscal-year-end": "0131"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-114526", "film-number": "04738036"}, "business-address": {"street1": "1569 DEMPSEY ROAD", "city": "NORTH VANCOUVER", "state": "A1", "zip": "V7K 1S8", "phone": "6046816181"}, "mail-address": {"street1": "C/O ABSORPTION CORP.", "street2": "1569 DEMPSEY ROAD", "city": "NORTH VANCOUVER", "state": "A1", "zip": "V7K 1S8"}, "former-company": {"former-conformed-name": "ABSORPTIVE TECHNOLOGY INC /BC/", "date-changed": "19910904"}}
Form S-8
As filed with the Securities and Exchange Commission on April 16, 2004
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
International Absorbents Inc.
(Exact name of registrant as specified in its charter)
British Columbia, Canada
N/A
(State or other jurisdiction of incorporation or organization)
(I.R.S. Employer Identification No.)
1569 Dempsey Road, North Vancouver, B.C. Canada
V7K 1S8
(Address of Principal Executive Offices)
(Zip code)
INTERNATIONAL ABSORBENTS INC.
1993 STOCK OPTION PLAN – U.S. PARTICIPANTS and 1993 EQUITY STOCK OPTION PLAN
(Full title of the plans)
Gordon L. Ellis
Chairman
1569 Dempsey Road
North Vancouver, BC Canada V7K 1S8
(Name and address of agent for service)
(604) 683-3473
(Telephone number, including area code, of agent for service)
Copies to:
Laura Bertin, Esq.
Summit Law Group, P.L.L.C.
315 Fifth Avenue S., Suite 1000
Seattle, Washington 98104
CALCULATION OF REGISTRATION FEE
Proposed
Proposed
maximum
maximum
Title of securities to be
Amount to be
offering price
aggregate
Amount of
registered
registered (1)
per share (2)
offering price
registration fee
Common Stock, no
190,055
$
2.10
$
399,115
$
50.65
par value (currently
10,000
$
1.65
$
16,500
$
2.09
outstanding options)
24,945
$
1.80
$
44,901
$
5.70
Total
225,000
n/a
$
460,516
$
58.44
(1)
Based on shares subject to outstanding options granted pursuant to the
1993 Stock Option Plan—U.S. Participants, as amended, and the 1993 Equity
Stock Option Plan, as amended (collectively, the "Plans"). In addition,
this Registration Statement also covers an indeterminate number of
additional shares which may be necessary to adjust the number of shares
reserved for issuance pursuant to the Plans as the result of any future
stock split, stock dividend or similar adjustment of the registrant's
outstanding Common Stock.
(2)
Computed pursuant to Rule 457(h) under the Securities Act of 1933, as
amended (the "Securities Act"), based upon the fixed exercise prices of
options granted as of the filing date of this Registration Statement.
STATEMENT UNDER GENERAL INSTRUCTION E –
REGISTRATION OF
ADDITIONAL SECURITIES AND INCORPORATION BY REFERENCE
This Registration Statement registers 225,000 additional shares of the
registrant's Common Stock authorized for issuance under the Plans as a result
of amendments increasing the number of authorized shares available for purchase
under such Plans. All share figures on this Form S-8 have been adjusted to
reflect the registrant's 1-for-4 reverse stock split effective on April 9,
2001. Accordingly, the contents of the previous Registration Statement on Form
S-8 (File No. 33-66178), including the amendment thereto filed May 12, 2003 on
Form S-8 (File No. 333-105147) and any additional amendments thereto or filings
incorporated therein, are incorporated by reference into this Registration
Statement, including periodic reports that the registrant has filed after such
Registration Statements on Form S-8 were filed to maintain current information
about the registrant. The reports the registrant has most recently filed,
which are incorporated into this Registration Statement by reference, are
listed below:
(a)     The registrant's Annual Report on Form 10-KSB for the fiscal year
ended January 31, 2004, filed with the Securities and Exchange Commission (the
"Commission") on April 1, 2004, including portions of the registrant's
definitive proxy statement for the 2004 Annual Meeting of Shareholders
incorporated by reference therein; and
(b)     The description of the registrant's Common Stock contained in the
Registration Statement on Form 8-A filed with the Commission on March 17, 2003,
including any amendments or reports for the purpose of updating such
description.
All documents filed by the registrant pursuant to Sections 13(a), 13(c),
14 and 15(d) of the Securities Exchange Act of 1934 after the date hereof and
prior to the filing of a post-effective amendment which indicates that the
securities offered hereby have been sold, or which deregisters the securities
covered hereby then remaining unsold, shall also be deemed to be incorporated
by reference into this Registration Statement and to be a part hereof
commencing on the respective dates on which such documents are filed.
Any statement contained in a document incorporated, or deemed to be
incorporated, by reference herein or contained in this Registration Statement
shall be deemed to be modified or superceded for purposes of this Registration
Statement to the extent that a statement contained therein or in any other
subsequently filed document which also is, or is deemed to be, incorporated by
reference herein modifies or supercedes such statement. Any such statement so
modified or superceded shall not be deemed, except as so modified or
superceded, to constitute a part of this Registration Statement.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 8.     Exhibits
Exhibit Number
Exhibit
5.1
Opinion of David Ashby Law Corporation.
23.1
Consent of Moss Adams, LLP, Independent Public Accountants
23.2
Consent of David Ashby Law Corporation (included in opinion
filed as Exhibit 5.1)
24.1
Power of Attorney (see signature page)
99.1
1993 Stock Option Plan – U.S. Participants, as amended
99.2
1993 Equity Stock Option Plan, as amended
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this registration
statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Vancouver, British Columbia, on the 16 day of April,
2004.
INTERNATIONAL ABSORBENTS INC.
(Registrant)
/s/ Gordon L. Ellis
By:   Gordon L. Ellis
President and Chief Executive Officer
POWER OF ATTORNEY
Each person whose signature appears below constitutes and appoints Gordon
L. Ellis and John Sutherland, or either of them, his or her true and lawful
attorney-in-fact and agent, with the power of substitution and resubstitution,
for him or her in his or her name, place and stead, in any and all capacities,
to sign any or all amendments to this registration statement, and to file the
same, with exhibits thereto and other documents in connection therewith, with
the Securities and Exchange Commission, hereby ratifying and confirming all
that said attorney-in-fact and his or her agent or his or her substitutes, may
lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this
registration statement has been signed by the following persons in the
capacities and on the date indicated above.
Signature
Title
/s/ Gordon Ellis
President and Chief Executive Officer
(Principal Executive Officer)
Gordon L. Ellis
/s/ David Thompson
Secretary and Chief Financial Officer
(Principal Financial and Accounting Officer)
David Thompson
/s/ Stephen Silbernagel
Director
Stephen H. Silbernagel
/s/ John Sutherland
Director
John J. Sutherland
/s/ Lionel Dodd
Director
Lionel G. Dodd
/s/ Douglas Ellis
Director
Douglas Ellis
/s/ Daniel Whittle
Director
Daniel Whittle
/s/ Michael Bentley
Director
Michael Bentley
EXHIBIT INDEX
Exhibit Number
Exhibit
5.1
Opinion of David Ashby Law Corporation
23.1
Consent of Moss Adams, LLP, Independent Public Accountants
23.2
Consent of David Ashby Law Corporation (included in opinion
filed as Exhibit 5.1)
24.1
Power of Attorney (see signature page)
99.1
1993 Stock Option Plan – U.S. Participants, as amended
99.2
1993 Equity Stock Option Plan, as amended