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<B><FONT size=2 face="serif">As filed with the Securities and Exchange Commission on November 23, 2004</FONT></B>
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<B><FONT size=2 face="serif">Registration No. 333-____</FONT></B>
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<FONT size=5 face="serif">SECURITIES AND EXCHANGE COMMISSION<br>
</FONT><FONT size="4" face="serif">Washington, D.C. 20549</FONT><FONT face="serif">
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<FONT size=5 face="serif">FORM S-8<br>
</FONT><FONT size="4" face="serif">REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 </FONT></P>
<P align="center">
<B><FONT size=5 face="serif">VITESSE SEMICONDUCTOR CORPORATION<br>
</FONT></B><FONT size=1 face="serif">(Exact name of registrant as specified in its charter) </FONT></P>
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    <B><FONT size=2 face="serif">Delaware</FONT></B>
      </TD>
      <TD width=2%>&nbsp;
      </TD>
      <TD width=45% align=center>
    <B><FONT size=2 face="serif">77-0138960</FONT></B>
      </TD>
    </TR>
    <TR valign="bottom">
      <TD width=53% align=center>
    <FONT size=1 face="serif">(State or other jurisdiction of<br>
    incorporation or organization)</FONT><FONT size=1 face="serif">&nbsp;    </FONT></TD>
      <TD width=2%>&nbsp;
      </TD>
      <TD width=45% align=center>
    <FONT size=1 face="serif">(I.R.S. Employer<br>
    <FONT size=1 face="serif">Identification No.)</FONT>    </FONT></TD>
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  <BR>
<B><FONT size=2 face="serif">741 Calle Plano<br>
</FONT></B><B><FONT size=2 face="serif">Camarillo, California 93012<br>
</FONT></B><FONT size=1 face="serif">(Address of Principal Executive Offices) (Zip code) </FONT></div>
<P align="center">
<B><FONT size=3 face="serif">Vitesse Semiconductor Corporation 2001 Stock Incentive Plan</FONT></B></P>
<hr align=center width=15% size=1 noshade color="#000000">
<P align="center">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><FONT size=2 face="serif">Eugene F. Hovanec<br>
Chief
Financial Officer<br>
Vitesse Semiconductor Corporation<br>
741 Calle Plano<br>
Camarillo,
California 93012<br>
</FONT></B><FONT size=1 face="serif">(Name and address of agent for service) </FONT></P>
<P align="center">
<B><FONT size=2 face="serif">(805) 388-3700<br>
</FONT></B><FONT size=1 face="serif">(Telephone number, including area code, of agent for service) </FONT></P>
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<P align="center"><B><I><FONT size=2 face="serif">Copy to:<br>
</FONT></I></B><B><FONT size=2 face="serif">Francis
S. Currie, Esq.<br>
Davis Polk &amp; Wardwell<br>
1600 El Camino Real<br>
Menlo Park, California
94025<br>
(650) 752-2000</FONT></B></P>
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  <TABLE width="90%" border=1 cellpadding=2 cellspacing=2>
    <TR align="center" valign="bottom">
      <TD colspan="5"><B><FONT size=2
face="serif">CALCULATION OF REGISTRATION FEE</FONT></B> </TD>
    </TR>
    <TR align="center" valign="bottom">
      <TD width=52%> <B><FONT size=1 face="serif">Title
     of securities<br>
 &nbsp;<B><FONT size=1 face="serif">to be registered</FONT></B> </FONT></B></TD>
      <TD width=12%>
    <B><FONT size=1 face="serif">Amount to be<br>
    registered</FONT></B> <B><FONT size=1 face="serif"></FONT></B></TD>
      <TD width=12%>
    <B><FONT size=1 face="serif"> <B><FONT size=1 face="serif">Proposed maximum</FONT></B> <br>
    offering price<br>
    <B><FONT size=1 face="serif">per share</FONT></B></FONT></B></TD>
      <TD width=12%> <b><font size=1 face="serif"> <b><font size=1 face="serif"> <b><font size=1 face="serif">Proposed
	                  maximum</font></b> <br>
    aggregate</font></b> <br>
    offering price</font></b> </TD>
      <TD width=12%>
    <B><FONT size=1 face="serif"> <B><FONT size=1 face="serif">Amount of</FONT></B> <br>
    registration<br>
    <B><FONT size=1 face="serif">fee</FONT></B></FONT></B></TD>
    </TR>
    <TR valign="bottom">
      <TD width=52% align=left>
    <FONT size=2 face="serif"><FONT size=2 face="serif">Vitesse Semiconductor Corporation
    2001</FONT> Stock Incentive Plan</FONT></TD>
      <TD width=12% align=center>
    <FONT size=2 face="serif">8,565,040</FONT>
      </TD>
      <TD width=12% align=center>
    <FONT size=2 face="serif">$3.31</FONT>
      </TD>
      <TD width=12% align=center>
    <FONT size=2 face="serif">$28,350,282.40</FONT>
      </TD>
      <TD width=12% align=center>
    <FONT size=2 face="serif">$3,591.98</FONT>
      </TD>
    </TR>
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      <TD width=52% align=left>
 &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">Totals</FONT>
      </TD>
      <TD width=12% align=center><FONT size=2 face="serif">8,565,040</FONT></TD>
      <TD width=12% align=center>
    <FONT size=2 face="serif">N/A</FONT>
      </TD>
      <TD width=12% align=center><FONT size=2 face="serif">$28,350,282.40</FONT> </TD>
      <TD width=12% align=center>
        <FONT size=2 face="serif">$3,591.98</FONT>	</TD>
    </TR>
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    <tr align="left" valign="top">
      <td colspan="2"><hr align=left width=10% size=1 noshade color="#000000">    </td>
    </tr>
    <tr align="left" valign="top">
      <td width="5%"><font size=2 face="serif">(1) </font></td>
      <td width="95%"><font size=2 face="serif">Estimated in accordance with
          Rule 457(h) solely for the purpose of calculating the total registration
          fee. Computed based on the closing price for the Registrant&#146;s Common
      Stock on</font><b><font size=2
face="serif"> </font></b><font size=2 face="serif">November 16, 2004. </font></td>
    </tr>
    <tr align="left" valign="top">
      <td>&nbsp;</td>
      <td>&nbsp;</td>
    </tr>
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<P align="center">
  <B><FONT size=2 face="serif">PART II</FONT></B><FONT size=2 face="serif"> </FONT></P>
<P align="center"> <B><FONT size=2 face="serif">INFORMATION REQUIRED IN THE REGISTRATION
      STATEMENT</FONT></B><FONT size=2 face="serif"> </FONT></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><FONT size=2 face="serif">Item 3. Incorporation
      of Documents by Reference</FONT></B><FONT size=2 face="serif"> </FONT></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">This Registration
    Statement incorporates herein by reference the following documents which
    have been filed with the Commission by the Registrant: </FONT></P>
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    <TD width="3%" align="center" valign=top>&nbsp;</TD>
    <TD width="5%" align="left" valign=top> <FONT size=2 face="serif">1.</FONT></TD>
    <TD width="92%"> <FONT size=2 face="serif">The Registrant&#146;s Annual Report
        on Form 10-K for the fiscal year ended September 30, 2003, filed pursuant
        to Section 13 of the Securities and Exchange Act of 1934 (the &#147;Exchange
        Act&#148;).</FONT> </TD>
  </TR>
  <TR>
    <TD width="3%" align="center">&nbsp;</TD>
    <TD width="5%" align="left">&nbsp;</TD>
    <TD width="92%">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="3%" align="center" valign=top>&nbsp;</TD>
    <TD width="5%" align="left" valign=top> <FONT size=2 face="serif">2.</FONT></TD>
    <TD width="92%"> <FONT size=2 face="serif">The Registrant&#146;s Quarterly
        Reports on Form 10-Q for the periods ended December 31, 2003, March 31,
        2004 and June 30, 2004.</FONT> </TD>
  </TR>
  <TR>
    <TD width="3%" align="center">&nbsp;</TD>
    <TD width="5%" align="left">&nbsp;</TD>
    <TD width="92%">&nbsp;</TD>
  </TR>
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    <TD width="3%" align="center" valign=top>&nbsp;</TD>
    <TD width="5%" align="left" valign=top> <FONT size=2 face="serif">3.</FONT></TD>
    <TD width="92%"> <FONT size=2 face="serif">The Registrant&#146;s Current
        Reports on Form 8-K dated August 18, 2004, September 16, 2004, September
        22, 2004, as amended on October 19, 2004, October 4, 2004 and October
        22, 2004, filed pursuant to Section 13 of the Exchange Act.</FONT> </TD>
  </TR>
  <TR>
    <TD width="3%" align="center">&nbsp;</TD>
    <TD width="5%" align="left">&nbsp;</TD>
    <TD width="92%">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="3%" align="center" valign=top>&nbsp;</TD>
    <TD width="5%" align="left" valign=top> <FONT size=2 face="serif">4.</FONT></TD>
    <TD width="92%"> <FONT size=2 face="serif">The description of the Registrant&#146;s
        Common Stock, par value $0.01 per share, contained in its registration
        statement on Form 8-A filed with the Securities and Exchange Commission
        on November 8, 1991, including any amendment or report filed for the
        purpose of updating such description.</FONT> </TD>
  </TR>
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<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">All other documents
    filed by the Company with the Commission pursuant to Sections 13(a), 13(c),
    14 and 15(d) of the Exchange Act subsequent to the date of this Registration
    Statement and prior to the filing of a post-effective amendment to this Registration
    Statement which indicates that all securities offered have been sold or which
    de-registers all securities then remaining unsold, shall be deemed to be
    incorporated by reference in this Registration Statement and to be a part
    hereof from the date of filing of such documents (such documents, and the
    documents enumerated above, being hereinafter referred to collectively as
    the &#147;Incorporated Documents&#148;). </FONT></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<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> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><FONT size=2 face="serif">Item 5. Interest
      of Named Experts and Counsel.</FONT></B></P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Not applicable. </FONT></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><FONT size=2 face="serif">Item 6. Indemnification
      of Directors and Officers.</FONT></B><FONT size=2 face="serif"> </FONT></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">The Registrant has
    adopted provisions in its Amended and Restated Certificate of Incorporation
    which (i) eliminate the personal liability of its directors to the Registrant
    and its shareholders for monetary damages arising from a breach of their
    fiduciary duties in certain circumstances, and (ii) authorize the Registrant
    to indemnify its directors and officers to the fullest extent permitted by
    law. The limitation of liability does not affect the availability of equitable
    remedies, such as injunctive relief or rescission. In addition, the Registrant&#146;s
    bylaws provide that the Registrant shall indemnify its directors and officers
    to the fullest extent permitted by applicable law. </FONT></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">The Registrant has
    entered into separate indemnification agreements with each of its officers
    and directors that contain provisions which are in some respects broader
    than the specific indemnification provisions contained in the Delaware General
    Corporation Law. The indemnification agreements may require the Registrant,
    among other things, to indemnify such officers and directors against certain
    liabilities that may arise by reason of their status or service as directors
    or officers (other than liabilities arising from willful misconduct of a
    culpable nature), to advance their expenses incurred as a result of any proceeding
    against them as to which they could be indemnified, and to obtain director&#146;s
    and officer&#146;s insurance, if available on reasonable terms. </FONT></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><FONT size=2 face="serif">Item 7. Exemption
      for Registration Claimed.</FONT></B></P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Not applicable. </FONT></P>
<div align="center"><FONT size=2 face="serif">2</FONT>
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<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><FONT size=2 face="serif">Item 8. Exhibits. </FONT></B></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">The following are
    filed as part of this Registration Statement: </FONT></P>
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  <TR valign="bottom">
    <TD width=11% align=center> <B><U><FONT size=2 face="serif">Exhibit No.</FONT></U></B> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=87% align=center> <B><U><FONT size=2 face="serif">Description</FONT></U></B> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=center>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=11% align=center> <FONT size=2 face="serif">4.1</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=87% align=left> <FONT size=2 face="serif">Vitesse Semiconductor
        Corporation 2001 Stock Incentive Plan (incorporated by reference to Exhibit
        4.4 to</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=11% align=left> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=87% align=left> <FONT size=2 face="serif">the Company&#146;s Registration
        Statement on Form S-8 (File No. 333-55466))</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=11% align=center> <FONT size=2 face="serif">5.1</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=87% align=left> <FONT size=2 face="serif">Opinion of Davis Polk &amp; Wardwell
        as to the legality of securities being registered (filed herewith)</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=11% align=center> <FONT size=2 face="serif">23.1</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=87% align=left> <FONT size=2 face="serif">Consent of KPMG LLP (filed
        herewith)</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=11% align=center> <FONT size=2 face="serif">23.3</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=87% align=left> <FONT size=2 face="serif">Consent of Davis Polk &amp; Wardwell
        (included in Exhibit 5.1)</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=11% align=center> <FONT size=2 face="serif">24</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=87% align=left> <FONT size=2 face="serif">Power of Attorney (Included
        on signature pages of this Registration Statement)</FONT> </TD>
  </TR>
</TABLE>
<BR>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><FONT size=2 face="serif">Item 9. Undertakings.</FONT></B><FONT size=2 face="serif"> </FONT></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(a) The undersigned
    Registrant hereby undertakes: </FONT></P>
<blockquote>
  <p> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(1) To file, during
      any period in which offers or sales are being made, a post-effective amendment
      to this registration statement to include any material information with
      respect to the plan of distribution not previously disclosed in the registration
      statement or any material change to such information in the registration
      statement. </FONT></p>
  <p> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(2) That, for the
      purpose of determining any liability under the Securities Act of 1933 (the &#147;Securities
      Act&#148;), each such post-effective amendment shall be deemed to be a
      new registration statement relating to the securities offered therein,
      and the offering of such securities at that time shall be deemed to be
      the initial bona fide offering thereof. </FONT></p>
  <p> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(3) To remove from
      registration by means of a post-effective amendment any of the securities
      being registered which remain unsold at the termination of the offering. </FONT></p>
</blockquote>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(b) The undersigned
    Registrant hereby undertakes that, for purposes of determining any liability
    under the Securities Act, each filing of the Registrant&#146;s annual report,
    pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where
    applicable, each filing of an employee benefit plan&#146;s annual report
    pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference
    in the registration statement shall be deemed to be a new registration statement
    relating to the securities offered therein, and the offering of such securities
    at that time shall be deemed to be the initial bona fide offering thereof. </FONT></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(c) Insofar as indemnification
    for liabilities arising under the Securities Act may be permitted to directors,
    officers and controlling persons of the Registrant pursuant to the foregoing
    provisions, or otherwise, the Registrant has been advised that in the opinion
    of the Commission such indemnification is against public policy as expressed
    in the Securities Act and is, therefore, unenforceable. In the event that
    a claim for indemnification against such liabilities (other than the payment
    by the Registrant of expenses incurred or paid by a director, officer or
    controlling person of the Registrant in the successful defense of any action,
    suit or proceeding) is asserted by such director, officer or controlling
    person in connection with the securities being registered, the Registrant
    will, unless in the opinion of its counsel the matter has been settled by
    controlling precedent, submit to a court of appropriate jurisdiction the
    question whether such indemnification by it is against public policy as expressed
    in the Securities Act and will be governed by the final adjudication of such
    issue. </FONT></P>
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<P align="center">
<B><FONT size=2 face="serif">SIGNATURES</FONT></B><FONT size=2 face="serif"> </FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Pursuant to the requirements
of the Securities Act, the Registrant certifies that it has reasonable grounds
to believe that it meets all of the requirements for filing on Form S-8 and has
duly caused this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Camarillo, State of California, on
the 23</FONT><SUP><FONT size=2 face="serif">rd</FONT></SUP><FONT size=2 face="serif"> day
of November 2004. </FONT></P>
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  <TABLE width="50%" border=0 cellpadding=0 cellspacing=0>
    <TR valign="bottom">
      <TD colspan=3 align=left>
    <FONT size=2 face="serif">VITESSE SEMICONDUCTOR CORPORATION</FONT>
      </TD>
    </TR>
    <TR valign="bottom">
      <TD align=left>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align=left>&nbsp;</TD>
    </TR>
    <TR valign="bottom">
      <TD align=left>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align=left>&nbsp;</TD>
    </TR>
    <TR valign="bottom">
      <TD width=8% align=left>
    <FONT size=2 face="serif">By:</FONT>
      </TD>
      <TD width=2%>&nbsp;
      </TD>
      <TD width=90% align=left>
    <FONT size=2 face="serif">/s/ Eugene F. Hovanec</FONT>
      </TD>
    </TR>
    <TR>
      <TD>
      </TD>
      <TD>
      </TD>
      <TD>
    <HR align="left" width="60%" size=1 noshade>
      </TD>
    </TR>
    <TR valign="bottom">
      <TD width=8% align=left>

	</TD>
      <TD width=2%>&nbsp;
      </TD>
      <TD width=90% align=left>
    <FONT size=2 face="serif">Eugene F. Hovanec</FONT>
      </TD>
    </TR>
    <TR valign="bottom">
      <TD width=8% align=left>

	</TD>
      <TD width=2%>&nbsp;
      </TD>
      <TD width=90% align=left>
    <FONT size=2 face="serif">Vice President, Finance and Chief Financial Officer</FONT>
      </TD>
    </TR>
  </TABLE>
  <BR>
</div>
<P align="center">
<FONT size=2 face="serif">POWER OF ATTORNEY </FONT></P>
<P>
  <FONT size=2 face="serif">KNOW ALL PERSONS BY THESE PRESENTS, that each person
  whose signature appears below constitutes and appoints Louis R. Tomasetta and
  Eugene F. Hovanec, jointly and severally, his attorneys-in-fact, each with
  the power of substitution, for him in any and all capacities, to sign any amendments
  to this Registration Statement on Form S-8, and to file the same, with exhibits
  thereto and other documents in connection therewith, with the Securities and
  Exchange Commission, hereby ratifying and confirming all that each of said
  attorneys-in-fact, or his substitute or substitutes, may do or cause to be
done by virtue hereof. </FONT></P>
<P> <FONT size=2 face="serif">Pursuant to the requirements of the Securities
    Act, as amended, this Registration Statement has been signed by the following
    persons in the capacities and on the date indicated. </FONT></P>
<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
<TR valign="bottom">
	<TD width=25% align=center>
<B><U><FONT size=2 face="serif">Signature</FONT></U></B>
	</TD>
	<TD width=5%>&nbsp;
	</TD>
	<TD width=25% align=center nowrap>
<B><U><FONT size=2 face="serif">Title</FONT></U></B>
	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=25% align=center>
<B><U><FONT size=2 face="serif">Date</FONT></U></B>
	</TD>
    <TD width=18% align=center>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD width="25%" align=left>&nbsp;</TD>
  <TD width="5%" align=left>&nbsp;</TD>
  <TD width="25%" align=left nowrap>&nbsp;</TD>
  <TD width="2%">&nbsp;</TD>
  <TD width="25%" align=left></TD>
  <TD width="18%" align=left></TD>
</TR>
<TR valign="bottom">
	<TD width="25%" align=left> <FONT size=2 face="serif">/s/
 Louis R. Tomasetta</FONT>
	</TD>
	<TD width="5%" align=left>&nbsp;</TD>
	<TD width="25%" align=left nowrap>&nbsp;</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=25% align=left>

	</TD>
    <TD width=18% align=left></TD>
</TR>
<TR>
  <TD width="25%">
    <HR noshade size=1>
  </TD>
  <TD width="5%"> </TD>
  <TD width="25%" nowrap> </TD>
  <TD width="2%"> </TD>
  <TD width="25%"> </TD>
  <TD width="18%"></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">Louis R. Tomasetta</FONT>
	</TD>
	<TD width=5%>&nbsp;
	</TD>
	<TD width=25% align=left nowrap>
<FONT size=2 face="serif">President, Chief Executive Officer and Director</FONT>
	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=25% align=center>
<FONT size=2 face="serif">November 23, 2004</FONT>
	</TD>
    <TD width=18% align=center>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>

	</TD>
	<TD width=5%>&nbsp;
	</TD>
	<TD width=25% align=left nowrap>
<FONT size=2 face="serif">(Principal Executive Officer)</FONT>
	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=25% align=left>

	</TD>
    <TD width=18% align=left></TD>
</TR>
<TR valign="bottom">
  <TD width="25%" align=left>&nbsp;</TD>
  <TD width="5%">&nbsp;</TD>
  <TD width="25%" align=left nowrap></TD>
  <TD width="2%">&nbsp;</TD>
  <TD width="25%" align=left></TD>
  <TD width="18%" align=left></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">/s/ Eugene F. Hovanec</FONT>
	</TD>
	<TD width=5%>&nbsp;
	</TD>
	<TD width=25% align=left nowrap>

	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=25% align=left>

	</TD>
    <TD width=18% align=left></TD>
</TR>
<TR>
	<TD width="25%">
<HR noshade size=1>
	</TD>
	<TD width="5%">
	</TD>
	<TD width="25%" nowrap>
	</TD>
	<TD width="2%">
	</TD>
	<TD width="25%">
	</TD>
    <TD width="18%"></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">Eugene F. Hovanec</FONT>
	</TD>
	<TD width=5%>&nbsp;
	</TD>
	<TD width=25% align=left nowrap>
<FONT size=2 face="serif">Vice President of Finance and Chief Financial</FONT>
	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=25% align=center>
<FONT size=2 face="serif">November 23, 2004</FONT>
	</TD>
    <TD width=18% align=center>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>

	</TD>
	<TD width=5%>&nbsp;
	</TD>
	<TD width=25% align=left nowrap>
<FONT size=2 face="serif">Officer (Principal Financial and Accounting</FONT>
	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=25% align=left>

	</TD>
    <TD width=18% align=left></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>

	</TD>
	<TD width=5%>&nbsp;
	</TD>
	<TD width=25% align=left nowrap>
<FONT size=2 face="serif">Officer)</FONT>
	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=25% align=left>

	</TD>
    <TD width=18% align=left></TD>
</TR>
<TR valign="bottom">
  <TD width="25%" align=left>&nbsp;</TD>
  <TD width="5%">&nbsp;</TD>
  <TD width="25%" align=left nowrap></TD>
  <TD width="2%">&nbsp;</TD>
  <TD width="25%" align=left></TD>
  <TD width="18%" align=left></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">/s/ James A. Cole</FONT>
	</TD>
	<TD width=5%>&nbsp;
	</TD>
	<TD width=25% align=left nowrap>

	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=25% align=left>

	</TD>
    <TD width=18% align=left></TD>
</TR>
<TR>
	<TD width="25%">
<HR noshade size=1>
	</TD>
	<TD width="5%">
	</TD>
	<TD width="25%" nowrap>
	</TD>
	<TD width="2%">
	</TD>
	<TD width="25%">
	</TD>
    <TD width="18%"></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">James A. Cole</FONT>
	</TD>
	<TD width=5%>&nbsp;
	</TD>
	<TD width=25% align=left nowrap>
<FONT size=2 face="serif">Director</FONT>
	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=25% align=center>
<FONT size=2 face="serif">November 23, 2004</FONT>
	</TD>
    <TD width=18% align=center>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD width="25%" align=left>&nbsp;</TD>
  <TD width="5%">&nbsp;</TD>
  <TD width="25%" align=left nowrap></TD>
  <TD width="2%">&nbsp;</TD>
  <TD width="25%" align=left></TD>
  <TD width="18%" align=left></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">/s/ John C. Lewis</FONT>
	</TD>
	<TD width=5%>&nbsp;
	</TD>
	<TD width=25% align=left nowrap>

	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=25% align=left>

	</TD>
    <TD width=18% align=left></TD>
</TR>
<TR>
	<TD width="25%">
<HR noshade size=1>
	</TD>
	<TD width="5%">
	</TD>
	<TD width="25%" nowrap>
	</TD>
	<TD width="2%">
	</TD>
	<TD width="25%">
	</TD>
    <TD width="18%"></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">John C. Lewis</FONT>
	</TD>
	<TD width=5%>&nbsp;
	</TD>
	<TD width=25% align=left nowrap>
<FONT size=2 face="serif">Chairman of the Board of Directors</FONT>
	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=25% align=center>
<FONT size=2 face="serif">November 23, 2004</FONT>
	</TD>
    <TD width=18% align=center>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD width="25%" align=left>&nbsp;</TD>
  <TD width="5%">&nbsp;</TD>
  <TD width="25%" align=left nowrap></TD>
  <TD width="2%">&nbsp;</TD>
  <TD width="25%" align=left></TD>
  <TD width="18%" align=left></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">/s/ Alex Daly</FONT>
	</TD>
	<TD width=5%>&nbsp;
	</TD>
	<TD width=25% align=left nowrap>

	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=25% align=left>

	</TD>
    <TD width=18% align=left></TD>
</TR>
<TR>
	<TD width="25%">
<HR noshade size=1>
	</TD>
	<TD width="5%">
	</TD>
	<TD width="25%" nowrap>
	</TD>
	<TD width="2%">
	</TD>
	<TD width="25%">
	</TD>
    <TD width="18%"></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">Alex Daly</FONT>
	</TD>
	<TD width=5%>&nbsp;
	</TD>
	<TD width=25% align=left nowrap>
<FONT size=2 face="serif">Director</FONT>
	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=25% align=center>
<FONT size=2 face="serif">November 23, 2004</FONT>
	</TD>
    <TD width=18% align=center>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD width="25%" align=left>&nbsp;</TD>
  <TD width="5%">&nbsp;</TD>
  <TD width="25%" align=left nowrap></TD>
  <TD width="2%">&nbsp;</TD>
  <TD width="25%" align=left></TD>
  <TD width="18%" align=left></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">/s/ Vincent Chan</FONT>
	</TD>
	<TD width=5%>&nbsp;
	</TD>
	<TD width=25% align=left nowrap>

	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=25% align=left>

	</TD>
    <TD width=18% align=left></TD>
</TR>
<TR>
	<TD width="25%">
<HR noshade size=1>
	</TD>
	<TD width="5%">
	</TD>
	<TD width="25%" nowrap>
	</TD>
	<TD width="2%">
	</TD>
	<TD width="25%">
	</TD>
    <TD width="18%"></TD>
</TR>
<TR valign="bottom">
	<TD width=25% align=left>
<FONT size=2 face="serif">Vincent Chan</FONT>
	</TD>
	<TD width=5%>&nbsp;
	</TD>
	<TD width=25% align=left nowrap>
<FONT size=2 face="serif">Director</FONT>
	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=25% align=center>
<FONT size=2 face="serif">November 18, 2004</FONT>
	</TD>
    <TD width=18% align=center>&nbsp;</TD>
</TR>
</TABLE>
<div align="center"><BR>
    <FONT size=2 face="serif">S-1</FONT>
    <br>
  <br>
  <br>
</div>
<hr size=3 color=GRAY noshade>
<!-- *************************************************************************** -->
<!-- MARKER PAGE -->
<br>
<br>

<P>&nbsp;</P>
<TABLE width="95%" border=0 cellpadding=0 cellspacing=0>
  <TR valign="bottom">
    <TD align=center colspan=3> <B><FONT size=2 face="serif">EXHIBIT INDEX</FONT></B> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=center>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=11% align=center> <B><U><FONT size=2 face="serif">Exhibit No.</FONT></U></B> </TD>
    <TD width=1%>&nbsp; </TD>
    <TD width=88% align=center>  <B><U><FONT size=2 face="serif">Description</FONT></U></B> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=center>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=11% align=center> <FONT size=2 face="serif">4.1</FONT> </TD>
    <TD width=1%>&nbsp; </TD>
    <TD width=88% align=left> <FONT size=2 face="serif">Vitesse Semiconductor
        Corporation 2001 Stock Incentive Plan (incorporated by reference to</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=11% align=left> </TD>
    <TD width=1%>&nbsp; </TD>
    <TD width=88% align=left> <FONT size=2 face="serif">Exhibit 4.4 to the Company&#146;s
        Registration Statement on Form S-8 (File No. 333-55466)</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=11% align=center> <FONT size=2 face="serif">5.1</FONT> </TD>
    <TD width=1%>&nbsp; </TD>
    <TD width=88% align=left> <FONT size=2 face="serif">Opinion of Davis Polk &amp; Wardwell
        (Counsel to the Registrant) as to the legality of securities</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=11% align=left> </TD>
    <TD width=1%>&nbsp; </TD>
    <TD width=88% align=left> <FONT size=2 face="serif">being registered (filed
        herewith)</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=11% align=center> <FONT size=2 face="serif">23.1</FONT> </TD>
    <TD width=1%>&nbsp; </TD>
    <TD width=88% align=left> <FONT size=2 face="serif">Consent of KPMG LLP (filed
        herewith)</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=11% align=center> <FONT size=2 face="serif">23.3</FONT> </TD>
    <TD width=1%>&nbsp; </TD>
    <TD width=88% align=left> <FONT size=2 face="serif">Consent of Davis Polk &amp; Wardwell
        (included in Exhibit 5.1)</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=11% align=center> <FONT size=2 face="serif">24</FONT> </TD>
    <TD width=1%>&nbsp; </TD>
    <TD width=88% align=left> <FONT size=2 face="serif">Power of Attorney (Included
        on signature pages of this Registration Statement)</FONT> </TD>
  </TR>
</TABLE>
<BR>
<br>
<br>
<br>
<hr size=3 color=GRAY noshade>
</BODY>
</HTML>
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nov2304_s8
As filed with the Securities and Exchange Commission on November 23, 2004
Registration No. 333-____
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
VITESSE SEMICONDUCTOR CORPORATION
(Exact name of registrant as specified in its charter)
Delaware
77-0138960
(State or other jurisdiction of
incorporation or organization)
(I.R.S. Employer
Identification No.)
741 Calle Plano
Camarillo, California 93012
(Address of Principal Executive Offices) (Zip code)
Vitesse Semiconductor Corporation 2001 Stock Incentive Plan
Eugene F. Hovanec
Chief
Financial Officer
Vitesse Semiconductor Corporation
741 Calle Plano
Camarillo,
California 93012
(Name and address of agent for service)
(805) 388-3700
(Telephone number, including area code, of agent for service)
Copy to:
Francis
S. Currie, Esq.
Davis Polk & Wardwell
1600 El Camino Real
Menlo Park, California
94025
(650) 752-2000
CALCULATION OF REGISTRATION FEE
Title
     of securities
to be registered
Amount to be
registered
Proposed maximum
offering price
per share
Proposed
	                  maximum
aggregate
offering price
Amount of
registration
fee
Vitesse Semiconductor Corporation
    2001
Stock Incentive Plan
8,565,040
$3.31
$28,350,282.40
$3,591.98
Totals
8,565,040
N/A
$28,350,282.40
$3,591.98
(1)
Estimated in accordance with
          Rule 457(h) solely for the purpose of calculating the total registration
          fee. Computed based on the closing price for the Registrant's Common
      Stock on
November 16, 2004.
PART II
INFORMATION REQUIRED IN THE REGISTRATION
      STATEMENT
Item 3. Incorporation
      of Documents by Reference
This Registration
    Statement incorporates herein by reference the following documents which
    have been filed with the Commission by the Registrant:
1.
The Registrant's Annual Report
        on Form 10-K for the fiscal year ended September 30, 2003, filed pursuant
        to Section 13 of the Securities and Exchange Act of 1934 (the "Exchange
        Act").
2.
The Registrant's Quarterly
        Reports on Form 10-Q for the periods ended December 31, 2003, March 31,
        2004 and June 30, 2004.
3.
The Registrant's Current
        Reports on Form 8-K dated August 18, 2004, September 16, 2004, September
        22, 2004, as amended on October 19, 2004, October 4, 2004 and October
        22, 2004, filed pursuant to Section 13 of the Exchange Act.
4.
The description of the Registrant's
        Common Stock, par value $0.01 per share, contained in its registration
        statement on Form 8-A filed with the Securities and Exchange Commission
        on November 8, 1991, including any amendment or report filed for the
        purpose of updating such description.
All other documents
    filed by the Company with the Commission pursuant to Sections 13(a), 13(c),
    14 and 15(d) of the Exchange Act subsequent to the date of this Registration
    Statement and prior to the filing of a post-effective amendment to this Registration
    Statement which indicates that all securities offered have been sold or which
    de-registers all securities then remaining unsold, shall be deemed to be
    incorporated by reference in this Registration Statement and to be a part
    hereof from the date of filing of such documents (such documents, and the
    documents enumerated above, being hereinafter referred to collectively as
    the "Incorporated Documents").
Item 4. Description
      of Securities.
Not applicable.
Item 5. Interest
      of Named Experts and Counsel.
Not applicable.
Item 6. Indemnification
      of Directors and Officers.
The Registrant has
    adopted provisions in its Amended and Restated Certificate of Incorporation
    which (i) eliminate the personal liability of its directors to the Registrant
    and its shareholders for monetary damages arising from a breach of their
    fiduciary duties in certain circumstances, and (ii) authorize the Registrant
    to indemnify its directors and officers to the fullest extent permitted by
    law. The limitation of liability does not affect the availability of equitable
    remedies, such as injunctive relief or rescission. In addition, the Registrant's
    bylaws provide that the Registrant shall indemnify its directors and officers
    to the fullest extent permitted by applicable law.
The Registrant has
    entered into separate indemnification agreements with each of its officers
    and directors that contain provisions which are in some respects broader
    than the specific indemnification provisions contained in the Delaware General
    Corporation Law. The indemnification agreements may require the Registrant,
    among other things, to indemnify such officers and directors against certain
    liabilities that may arise by reason of their status or service as directors
    or officers (other than liabilities arising from willful misconduct of a
    culpable nature), to advance their expenses incurred as a result of any proceeding
    against them as to which they could be indemnified, and to obtain director's
    and officer's insurance, if available on reasonable terms.
Item 7. Exemption
      for Registration Claimed.
Not applicable.
2
Item 8. Exhibits.
The following are
    filed as part of this Registration Statement:
Exhibit No.
Description
4.1
Vitesse Semiconductor
        Corporation 2001 Stock Incentive Plan (incorporated by reference to Exhibit
        4.4 to
the Company's Registration
        Statement on Form S-8 (File No. 333-55466))
5.1
Opinion of Davis Polk & Wardwell
        as to the legality of securities being registered (filed herewith)
23.1
Consent of KPMG LLP (filed
        herewith)
23.3
Consent of Davis Polk & Wardwell
        (included in Exhibit 5.1)
24
Power of Attorney (Included
        on signature pages of this Registration Statement)
Item 9. Undertakings.
(a) The undersigned
    Registrant hereby undertakes:
(1) To file, during
      any period in which offers or sales are being made, a post-effective amendment
      to this registration statement to include any material information with
      respect to the plan of distribution not previously disclosed in the registration
      statement or any material change to such information in the registration
      statement.
(2) That, for the
      purpose of determining any liability under the Securities Act of 1933 (the "Securities
      Act"), each such post-effective amendment shall be deemed to be a
      new registration statement relating to the securities offered therein,
      and the offering of such securities at that time shall be deemed to be
      the initial bona fide offering thereof.
(3) To remove from
      registration by means of a post-effective amendment any of the securities
      being registered which remain unsold at the termination of the offering.
(b) The undersigned
    Registrant hereby undertakes that, for purposes of determining any liability
    under the Securities Act, each filing of the Registrant's annual report,
    pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where
    applicable, each filing of an employee benefit plan's annual report
    pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference
    in the registration statement shall be deemed to be a new registration statement
    relating to the securities offered therein, and the offering of such securities
    at that time shall be deemed to be the initial bona fide offering thereof.
(c) Insofar as indemnification
    for liabilities arising under the Securities Act may be permitted to directors,
    officers and controlling persons of the Registrant pursuant to the foregoing
    provisions, or otherwise, the Registrant has been advised that in the opinion
    of the Commission such indemnification is against public policy as expressed
    in the Securities Act and is, therefore, unenforceable. In the event that
    a claim for indemnification against such liabilities (other than the payment
    by the Registrant of expenses incurred or paid by a director, officer or
    controlling person of the Registrant in the successful defense of any action,
    suit or proceeding) is asserted by such director, officer or controlling
    person in connection with the securities being registered, the Registrant
    will, unless in the opinion of its counsel the matter has been settled by
    controlling precedent, submit to a court of appropriate jurisdiction the
    question whether such indemnification by it is against public policy as expressed
    in the Securities Act and will be governed by the final adjudication of such
    issue.
3
SIGNATURES
Pursuant to the requirements
of the Securities Act, the Registrant certifies that it has reasonable grounds
to believe that it meets all of the requirements for filing on Form S-8 and has
duly caused this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Camarillo, State of California, on
the 23
rd
day
of November 2004.
VITESSE SEMICONDUCTOR CORPORATION
By:
/s/ Eugene F. Hovanec
Eugene F. Hovanec
Vice President, Finance and Chief Financial Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each person
  whose signature appears below constitutes and appoints Louis R. Tomasetta and
  Eugene F. Hovanec, jointly and severally, his attorneys-in-fact, each with
  the power of substitution, for him in any and all capacities, to sign any amendments
  to this Registration Statement on Form S-8, and to file the same, with exhibits
  thereto and other documents in connection therewith, with the Securities and
  Exchange Commission, hereby ratifying and confirming all that each of said
  attorneys-in-fact, or his substitute or substitutes, may do or cause to be
done by virtue hereof.
Pursuant to the requirements of the Securities
    Act, as amended, this Registration Statement has been signed by the following
    persons in the capacities and on the date indicated.
Signature
Title
Date
/s/
 Louis R. Tomasetta
Louis R. Tomasetta
President, Chief Executive Officer and Director
November 23, 2004
(Principal Executive Officer)
/s/ Eugene F. Hovanec
Eugene F. Hovanec
Vice President of Finance and Chief Financial
November 23, 2004
Officer (Principal Financial and Accounting
Officer)
/s/ James A. Cole
James A. Cole
Director
November 23, 2004
/s/ John C. Lewis
John C. Lewis
Chairman of the Board of Directors
November 23, 2004
/s/ Alex Daly
Alex Daly
Director
November 23, 2004
/s/ Vincent Chan
Vincent Chan
Director
November 18, 2004
S-1
EXHIBIT INDEX
Exhibit No.
Description
4.1
Vitesse Semiconductor
        Corporation 2001 Stock Incentive Plan (incorporated by reference to
Exhibit 4.4 to the Company's
        Registration Statement on Form S-8 (File No. 333-55466)
5.1
Opinion of Davis Polk & Wardwell
        (Counsel to the Registrant) as to the legality of securities
being registered (filed
        herewith)
23.1
Consent of KPMG LLP (filed
        herewith)
23.3
Consent of Davis Polk & Wardwell
        (included in Exhibit 5.1)
24
Power of Attorney (Included
        on signature pages of this Registration Statement)