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   <TITLE>S-8</TITLE>
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    <td align="center"><b><font size=2 face="Times New Roman, Times, serif">As
      filed with the Securities and Exchange Commission on November 30,
      2004</font></b></td>
  </tr>
  <tr>
    <td align="right"><font size="2" face="Times New Roman, Times, serif"><b>Registration
      No. 333-______</b> </font></td>
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<P align="center"> <font size="3" face="Times New Roman, Times, serif"><B>SECURITIES
  AND EXCHANGE COMMISSION</B><br>
  </font><font size="2" face="Times New Roman, Times, serif"><B>Washington,
  D.C. 20549 </B> </font></P>
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<P align="center"> <font size="2" face="Times New Roman, Times, serif"><B><font size="3">FORM
  S-8</font></B></font></P>
<P align="center"> <font size="3" face="Times New Roman, Times, serif"><B>REGISTRATION
  STATEMENT UNDER THE<br>
  </B></font><font size="3" face="Times New Roman, Times, serif"><B>SECURITIES
  ACT OF 1933 </B></font><font size="2" face="Times New Roman, Times, serif">
  </font></P>
<P align="center"> <font size="3" face="Times New Roman, Times, serif"><B>SODEXHO
  ALLIANCE, SA<br>
  </B></font><FONT size=2 face="Times New Roman, Times, serif">(Exact
  name of Registrant as specified in its charter) </FONT> </P>
<div align="center">
  <TABLE width="90%" border=0 cellspacing=0 cellpadding=0>
    <TR align="center">
      <TD width="50%"><font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>REPUBLIC
        OF</B></font></TD>
      <TD width="50%">&nbsp;</TD>
    </TR>
    <TR align="center">
      <TD width="50%"><font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>FRANCE</B></font></TD>
      <TD width="50%"><font size="2" face="Times New Roman, Times, serif"><B>Not
        applicable</B></font></TD>
    </TR>
    <TR align="center">
      <TD width="50%"><font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;(State
        or Other jurisdiction of</font></TD>
      <TD width="50%"><FONT size=2 face="Times New Roman, Times, serif">(I.R.S.
        Employer</FONT></TD>
    </TR>
    <TR align="center">
      <TD width="50%"><FONT size=2 face="Times New Roman, Times, serif">Incorporation
        or Organization)</FONT></TD>
      <TD width="50%"><FONT size=2 face="Times New Roman, Times, serif">Identification
        No.)</FONT></TD>
    </TR>
  </TABLE>
</div>
<P align="center"> <font size="2" face="Times New Roman, Times, serif"><B>3,
  avenue Newton<br>
  78180 Montigny-le-Bretonneux<br>
  FRANCE<br>
  011-33-1-30-85-75-00</b><br>
  (Address
  of principal executive offices) </FONT> </P>
<hr align=center width=15% size=1 noshade color="#000000">
<P align="center"><font size="2" face="Times New Roman, Times, serif"><B>  Sodexho Alliance January 2004
  Stock Option Plan A<br>
  Sodexho Alliance January 20, 2004 Stock Option Plan B<br>
Sodexho Alliance January 20, 2004 Stock Option Plan C</b></FONT></P>
<P align="center"><font size="2" face="Times New Roman, Times, serif">(Full
  Title of the Plan) </FONT> </P>
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<P align="center"> <font size="2" face="Times New Roman, Times, serif"><B>Robert
  A. Stern, Esq.<br>
  Senior
  Vice President and General Counsel<br>
  Sodexho, Inc.<br>
  9801
  Washingtonian Boulevard<br>
  Gaithersburg, Maryland 20878<br>
  301-987-4000</B><br>
  (Telephone
  Number, Including Area Code, of Agent For Service)<br>
  With copies to: </FONT></P>
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  <TABLE width="90%" border=0 cellspacing=0 cellpadding=0>
    <TR align="center">
      <TD width="50%"><font size="2" face="Times New Roman, Times, serif"><B>Jean
        McLoughlin, Esq.</B></font></TD>
      <TD width="50%"><font size="2" face="Times New Roman, Times, serif"><B>Si&acirc;n
        Herbert-Jones</B></font></TD>
    </TR>
    <TR align="center">
      <TD width="50%"><font size="2" face="Times New Roman, Times, serif"><B>Davis
        Polk &amp; Wardwell</B></font></TD>
      <TD width="50%"><font size="2" face="Times New Roman, Times, serif"><B>Chief
        Financial Officer</B></font></TD>
    </TR>
    <TR align="center">
      <TD width="50%"><font size="2" face="Times New Roman, Times, serif"><B>450
        Lexington Avenue</B></font></TD>
      <TD width="50%"><font size="2" face="Times New Roman, Times, serif"><B>Sodexho
        Alliance, SA</B></font></TD>
    </TR>
    <TR align="center">
      <TD width="50%"><font size="2" face="Times New Roman, Times, serif"><B>New
        York, NY 10017</B></font></TD>
      <TD width="50%"><font size="2" face="Times New Roman, Times, serif"><B>3,
        avenue Newton</B></font></TD>
    </TR>
    <TR align="center">
      <TD width="50%"><font size="2" face="Times New Roman, Times, serif"><B>212-450-4000</B></font></TD>
      <TD width="50%"><font size="2" face="Times New Roman, Times, serif"><B>78180
        Montigny-le-Bretonneux</B></font></TD>
    </TR>
    <TR align="center">
      <TD width="50%">&nbsp;</TD>
      <TD width="50%"><font size="2" face="Times New Roman, Times, serif"><B>FRANCE</B></font></TD>
    </TR>
    <TR align="center">
      <TD width="50%">&nbsp;</TD>
      <TD width="50%"><font size="2" face="Times New Roman, Times, serif"><B>011-33-1-30-85-75-00</B></font></TD>
    </TR>
  </TABLE>
</div>
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  <table width="100%" border="0" cellpadding="0" cellspacing="0">
    <tr align="center">
      <td colspan="5" valign="bottom"><font size="2" face="Times New Roman, Times, serif"><B>CALCULATION
        OF REGISTRATION FEE</B></font></td>
    </tr>
  </table>
  <table width="100%" border="0" cellspacing="0" cellpadding="0">
    <tr align="center">
      <td colspan="8" valign="bottom"><hr align="left" width=100% size=3 noshade color="#000000">
      </td>
    </tr>
    <tr align="center">
      <td width="48%" valign="bottom"><strong><font size="1" face="Times New Roman, Times, serif">Title
        of Each Class<br>
        Of Securities to be Registered</font></strong></td>
      <td width="11%" align="center" valign="bottom"><strong><font size="1" face="Times New Roman, Times, serif">Amount
        to be<br>
        registered</font></strong></td>
      <td width="2%" align="left" valign="bottom">&nbsp;</td>
      <td width="10%" align="center" valign="bottom"><strong><font size="1" face="Times New Roman, Times, serif">Proposed<br>
        maximum<br>
        offering<br>
        price per<br>
        share</font></strong></td>
      <td width="2%" align="left" valign="bottom">&nbsp;</td>
      <td width="11%" align="center" valign="bottom"><strong><font size="1" face="Times New Roman, Times, serif">Proposed<br>
        maximum<br>
        aggregate<br>
        offering price</font></strong></td>
      <td width="2%" align="left" valign="bottom">&nbsp;</td>
      <td width="10%" align="center" valign="bottom"><strong><font size="1" face="Times New Roman, Times, serif">Amount
        of<br>
        registration fee</font></strong></td>
    </tr>
    <tr align="center">
      <td colspan="8" valign="bottom"><hr align="left" width=100% size=1 noshade color="#000000">
      </td>
    </tr>
    <tr>
      <td width="48%"><font size="2" face="Times New Roman, Times, serif">Ordinary
        Shares, par value Euro 4 each,<br>
        of Sodexho Alliance, SA(1)</font></td>
      <td width="11%" align="center"><font size="2" face="Times New Roman, Times, serif">1,009,683(2)&nbsp;</font></td>
      <td width="2%" align="left">&nbsp;</td>
      <td width="10%" align="center"><font size="2" face="Times New Roman, Times, serif">$32.59(3)</font></td>
      <td width="2%" align="left">&nbsp;</td>
      <td width="11%" align="center"><font size="2" face="Times New Roman, Times, serif">$32,905,568.97(3)</font></td>
      <td width="2%" align="left">&nbsp;</td>
      <td width="10%" align="center"><font size="2" face="Times New Roman, Times, serif">$</font><FONT size=2 face="serif">4,169.15</FONT></td>
    </tr>
    <tr align="center">
      <td colspan="8" valign="bottom">&nbsp;      </td>
    </tr>
  </table>
</div>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
  <TR align="left" valign="top">
    <TD width="5%"><FONT size=1 face="Times New Roman, Times, serif">(1)</FONT></TD>
    <TD><FONT SIZE="1">The ordinary shares being registered hereby with respect
        to Sodexho Alliance January 2004 Stock Option Plan A, Sodexho Alliance
        January 20, 2004 Stock Option Plan B and Sodexho Alliance January 20,
        2004 Stock Option Plan C (collectively, the &ldquo;Sodexho Alliance Plans&rdquo;) may be represented,
      in certain cases, by the Registrant&rsquo;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 align="left" valign="top">
    <TD width="5%"><FONT size=1 face="Times New Roman, Times, serif">(2)</FONT></TD>
    <TD><FONT size=1 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 align="left" valign="top">
    <TD width="5%"><FONT size=1 face="Times New Roman, Times, serif">(3)</FONT></TD>
    <td><FONT SIZE="1">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 $32.59 (Euro 24.50), which has been computed
      using the dollar/euro Federal Reserve Bank of New York Noon Buying Rate
    of U.S. $1.33 per Euro 1.00 on November 29, 2004.</FONT></td>
  </tr>
</TABLE>
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<P align="center"> <B><FONT size=2 face="Times New Roman, Times, serif">PART
  I</FONT></B> </P>
<P align="center"> <font face="Times New Roman, Times, serif"><B><FONT size=2>INFORMATION
  REQUIRED IN THE SECTION 10(a) PROSPECTUS </FONT></B> </font></P>
<P align="center"> <font face="Times New Roman, Times, serif"><B><FONT size=2>SECTION
  10(a) PROSPECTUS </FONT></B> </font></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>
<FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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).</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>
<FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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>
<P align="center">
<FONT size=2 face="serif">II-2 </FONT></P>

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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>
<FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable. </FONT></P>
<P>
<B><FONT size=2 face="serif">Item 8. Exhibits. </FONT></B></P>
<TABLE width=100% border=0 cellspacing=0 cellpadding=0>
<TR valign="bottom">
        <TD width=5% align=center nowrap>
<B><FONT size=1 face="serif">Exhibit</FONT></B><br>
<B><FONT size=1 face="serif">Number</FONT></B>
        </TD>
    <TD width=95% align=left nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD align=center valign="top" nowrap><hr align="left" width="100%" size=1 noshade></TD>
  <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD width=5% align=center valign="top" nowrap>
<FONT size=2 face="serif">4(a)</FONT>
        </TD>
        <TD width=95% 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="bottom">
  <TD nowrap align=center>&nbsp;</TD>
  <TD nowrap align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD width=5% align=center valign="top" nowrap>
<FONT size=2 face="serif">4(b)</FONT>
        </TD>
        <TD width=95% 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="bottom">
  <TD nowrap align=center>&nbsp;</TD>
  <TD nowrap align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD width=5% nowrap align=center>
<FONT size=2 face="serif">5</FONT>
        </TD>
        <TD width=95% nowrap align=left>
<FONT size=2 face="serif">Opinion of Paul, Hastings, Janofsky &amp; Walker (Europe) LLP.</FONT>
        </TD>
</TR>
<TR valign="bottom">
  <TD nowrap align=center>&nbsp;</TD>
  <TD nowrap align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD width=5% nowrap align=center>
<FONT size=2 face="serif">23.1</FONT>
        </TD>
        <TD width=95% nowrap align=left>
<FONT size=2 face="serif">Consent of Counsel (Included in Exhibit 5).</FONT>
        </TD>
</TR>
<TR valign="bottom">
  <TD nowrap align=center>&nbsp;</TD>
  <TD nowrap align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD width=5% nowrap align=center>
<FONT size=2 face="serif">23.2</FONT>
        </TD>
        <TD width=95% nowrap align=left>
<FONT size=2 face="serif">Consent of PricewaterhouseCoopers Audit.</FONT>
        </TD>
</TR>
<TR valign="bottom">
  <TD nowrap align=center>&nbsp;</TD>
  <TD nowrap align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD width=5% nowrap align=center>
<FONT size=2 face="serif">24</FONT>
        </TD>
        <TD width=95% nowrap align=left>
<FONT size=2 face="serif">Powers of Attorney.</FONT>
        </TD>
</TR>
<TR valign="bottom">
  <TD nowrap align=center>&nbsp;</TD>
  <TD nowrap align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD width=5% nowrap align=center>
<FONT size=2 face="serif">99.1</FONT>
        </TD>
        <TD width=95% nowrap align=left>
<FONT size=2 face="serif">Sodexho Alliance January 2004 Stock Option Plan A.</FONT>
        </TD>
</TR>
<TR valign="bottom">
  <TD nowrap align=center>&nbsp;</TD>
  <TD nowrap align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD width=5% nowrap align=center>
<FONT size=2 face="serif">99.2</FONT>
        </TD>
        <TD width=95% nowrap align=left>
<FONT size=2 face="serif">Sodexho Alliance January 20, 2004 Stock Option Plan B.</FONT>
        </TD>
</TR>
<TR valign="bottom">
  <TD nowrap align=center>&nbsp;</TD>
  <TD nowrap align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD width=5% nowrap align=center>
<FONT size=2 face="serif">99.3</FONT>
        </TD>
        <TD width=95% nowrap align=left>
<FONT size=2 face="serif">Sodexho Alliance January 20, 2004 Stock Option Plan C.</FONT>
        </TD>
</TR>
</TABLE>
<BR>
<P>
<B><FONT size=2 face="serif">Item 9. Undertakings. </FONT></B></P>
<P>
<FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The undersigned Registrant hereby undertakes: </FONT></P>

<table width="100%"  border="0" cellspacing="0" cellpadding="0">
  <tr>
    <td width="5%" align="left" valign="top">&nbsp;</td>
    <td width="5%" align="left" valign="top"><font size=2 face="serif">(1)</font></td>
    <td width="90%" align="left" valign="top"><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>
</table>
<br>
<table width="100%"  border="0" cellspacing="0" cellpadding="0">
  <tr>
    <td width="5%" align="left" valign="top">&nbsp;</td>
    <td width="5%" align="left" valign="top">&nbsp;</td>
    <td width="5%" align="left" valign="top"><font size=2 face="serif">(i)</font></td>
    <td width="85%" align="left" valign="top"><font size=2 face="serif">To include any prospectus required
    by Section 10(a)(3) of the Securities Act; </font></td>
  </tr>
  <tr>
    <td align="left" valign="top">&nbsp;</td>
    <td align="left" valign="top">&nbsp;</td>
    <td align="left" valign="top">&nbsp;</td>
    <td align="left" valign="top">&nbsp;</td>
  </tr>
  <tr>
    <td align="left" valign="top">&nbsp;</td>
    <td align="left" valign="top">&nbsp;</td>
    <td align="left" valign="top"><font size=2 face="serif">(ii)</font></td>
    <td align="left" valign="top"><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 align="left" valign="top">&nbsp;</td>
    <td align="left" valign="top">&nbsp;</td>
    <td align="left" valign="top">&nbsp;</td>
    <td align="left" valign="top">&nbsp;</td>
  </tr>
  <tr>
    <td align="left" valign="top">&nbsp;</td>
    <td align="left" valign="top">&nbsp;</td>
    <td align="left" valign="top"><font size=2 face="serif">(iii)</font></td>
    <td align="left" valign="top"><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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<br>
<table width="100%"  border="0" cellspacing="0" cellpadding="0">
  <tr>
    <td align="left" valign="top">&nbsp;</td>
    <td align="left" valign="top"><font size=2 face="serif">(2)</font></td>
    <td align="left" valign="top"><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 align="left" valign="top">&nbsp;</td>
    <td align="left" valign="top">&nbsp;</td>
    <td align="left" valign="top">&nbsp;</td>
  </tr>
  <tr>
    <td width="5%" align="left" valign="top">&nbsp;</td>
    <td width="5%" align="left" valign="top"><font size=2 face="serif">(3)</font></td>
    <td width="90%" align="left" valign="top"><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) 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) 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>
<P align="center">
<FONT size=2 face="serif">II-4 </FONT></P>

<br>
<br>
<hr size=3 color=GRAY noshade>
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<br>
<br>




<P align="center">
<B><FONT size=2 face="serif">SIGNATURES </FONT></B></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Pursuant to the requirements of the Securities Act of 1933, as amended, the 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 30th day of November, 2004. </FONT></P>
<TABLE width=100% border=0 cellspacing=0 cellpadding=0>
<TR valign="bottom">
  <TD width=50% nowrap align=left>&nbsp;</TD>
        <TD colspan=3 align=left nowrap>
<B><FONT size=2 face="serif">Sodexho Alliance, SA</FONT></B>
        </TD>
  </TR>
<TR>
  <TD width="50%" align="left">&nbsp;</TD>
        <TD width="5%" align="left">&nbsp;

        </TD>
    <TD width="8%" align="left">&nbsp;</TD>
    <TD width="37%" align="left">&nbsp;</TD>
</TR>
<TR>
  <TD width="50%" align="left">&nbsp;</TD>
        <TD width="5%" align="left">&nbsp;

        </TD>
    <TD width="8%" align="left">&nbsp;</TD>
    <TD width="37%" align="left">&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD width=50% nowrap align=left>&nbsp;</TD>
        <TD width=5% nowrap align=left>
<FONT size=2 face="serif">By: </FONT></TD>
    <TD colspan=2 align=left nowrap><FONT size=2 face="serif">/s/ Si&acirc;n Herbert-Jones</FONT></TD>
  </TR>
<TR>
  <TD width="50%" align="left">&nbsp;</TD>
        <TD width="5%" align="left">&nbsp;
        </TD>
    <TD colspan=2 align="left"><hr align="left" width="75%" size=1 noshade></TD>
  </TR>
<TR valign="bottom">
  <TD width=50% nowrap align=left>&nbsp;</TD>
        <TD width=5% nowrap align=left>&nbsp;
        </TD>
        <TD width=8% align="left"><FONT size=2 face="serif">Name:</FONT></TD>
        <TD width=37% align="left">
      <FONT size=2 face="serif">Si&acirc;n Herbert-Jones</FONT>
        </TD>
  </TR>
<TR valign="bottom">
  <TD width=50% nowrap align=left>&nbsp;</TD>
        <TD width=5% nowrap align=left>&nbsp;   </TD>
        <TD width=8% align="left"><FONT size=2 face="serif">Title:</FONT></TD>
        <TD width=37% align="left">
      <FONT size=2 face="serif">Chief Financial Officer</FONT>
        </TD>
  </TR>
</TABLE>
<BR>
<TABLE width=90% border=0 cellspacing=0 cellpadding=0>
<TR valign="bottom">
        <TD width=31% nowrap align=center>
<B><U><FONT size=1 face="serif">Signature</FONT></U></B>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=44% nowrap align=center>
<B><U><FONT size=1 face="serif">Title</FONT></U></B>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;  </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=20% nowrap align=center>
<B><U><FONT size=1 face="serif">Date</FONT></U></B>
        </TD>
</TR>
<TR>
        <TD colspan=5>&nbsp;

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

        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">*</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=44% nowrap align=left>
<FONT size=2 face="serif">Chairman and Chief Executive Officer</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=20% nowrap align=center>
<FONT size=2 face="serif">November 30, 2004</FONT>
        </TD>
</TR>
<TR>
        <TD>
<HR noshade size=1>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">Pierre Bellon</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=44% nowrap align=left>

        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=20% nowrap align=left>

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

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

        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">*</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=44% nowrap align=left>
<FONT size=2 face="serif">Vice Chairman</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=20% nowrap align=center>
<FONT size=2 face="serif">November 30, 2004</FONT>
        </TD>
</TR>
<TR>
        <TD>
<HR noshade size=1>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">Remi Baudin</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=44% nowrap align=left>

        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=20% nowrap align=left>

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

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

        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">*</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=44% nowrap align=left>
<FONT size=2 face="serif">Member of the Board</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=20% nowrap align=center>
<FONT size=2 face="serif">November 30, 2004</FONT>
        </TD>
</TR>
<TR>
        <TD>
<HR noshade size=1>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">Astrid Bellon</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=44% nowrap align=left>

        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=20% nowrap align=left>

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

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

        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">*</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=44% nowrap align=left>
<FONT size=2 face="serif">Member of the Board</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=20% nowrap align=center>
<FONT size=2 face="serif">November 30, 2004</FONT>
        </TD>
</TR>
<TR>
        <TD>
<HR noshade size=1>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">Bernard Bellon</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=44% nowrap align=left>

        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=20% nowrap align=left>

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

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

        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">*</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=44% nowrap align=left>
<FONT size=2 face="serif">Member of the Board</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=20% nowrap align=center>
<FONT size=2 face="serif">November 30, 2004</FONT>
        </TD>
</TR>
<TR>
        <TD>
<HR noshade size=1>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">Fran&ccedil;ois-Xavier Bellon</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=44% nowrap align=left>

        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=20% nowrap align=left>

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

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

        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">*</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=44% nowrap align=left>
<FONT size=2 face="serif">Member of the Board</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=20% nowrap align=center>
<FONT size=2 face="serif">November 30, 2004</FONT>
        </TD>
</TR>
<TR>
        <TD>
<HR noshade size=1>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">Sophie Clamens</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=44% nowrap align=left>

        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=20% nowrap align=left>

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

        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">*</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=44% nowrap align=left>
<FONT size=2 face="serif">Member of the Board</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=20% nowrap align=center>
<FONT size=2 face="serif">November 30, 2004</FONT>
        </TD>
</TR>
<TR>
        <TD>
<HR noshade size=1>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">Paul Jeanbart</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=44% nowrap align=left>

        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=20% nowrap align=left>

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

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

        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">*</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=44% nowrap align=left>
<FONT size=2 face="serif">Member of the Board</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=20% nowrap align=center>
<FONT size=2 face="serif">November 30, 2004</FONT>
        </TD>
</TR>
<TR>
        <TD>
<HR noshade size=1>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">Charles Milhaud</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=44% nowrap align=left>

        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=20% nowrap align=left>

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

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

        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">*</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=44% nowrap align=left>
<FONT size=2 face="serif">Member of the Board</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=20% nowrap align=center>
<FONT size=2 face="serif">November 30, 2004</FONT>
        </TD>
</TR>
<TR>
        <TD>
<HR noshade size=1>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">Fran&ccedil;ois P&eacute;rigot</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=44% nowrap align=left>

        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=20% nowrap align=left>

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

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

        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">*</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=44% nowrap align=left>
<FONT size=2 face="serif">Member of the Board</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=20% nowrap align=center>
<FONT size=2 face="serif">November 30, 2004</FONT>
        </TD>
</TR>
<TR>
        <TD>
<HR noshade size=1>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">&Egrave;douard de Roy&egrave;re</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=44% nowrap align=left>

        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=20% nowrap align=left>

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

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

        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">*</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=44% nowrap align=left>
<FONT size=2 face="serif">Member of the Board</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=20% nowrap align=center>
<FONT size=2 face="serif">November 30, 2004</FONT>
        </TD>
</TR>
<TR>
        <TD>
<HR noshade size=1>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">Nathalie Szabo</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=44% nowrap align=left>

        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=20% nowrap 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>
<!-- *************************************************************************** -->
<!-- MARKER PAGE="sheet: 1; page: 1" -->
<br>
<br>
<br>




<TABLE width=90% border=0 cellspacing=0 cellpadding=0>
<TR valign="bottom">
        <TD width=31% nowrap align=right>
      <div align="center"><B><U><FONT size=1 face="serif">Signature</FONT></U></B>
          </div></TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=38% nowrap align=center>
<B><U><FONT size=1 face="serif">Title</FONT></U></B>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;  </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=26% nowrap align=center>
<B><U><FONT size=1 face="serif">Date</FONT></U></B>
        </TD>
</TR>
<TR>
        <TD colspan=5>&nbsp;

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

        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">*</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=38% nowrap align=left>
<FONT size=2 face="serif">Member of the Board</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=26% nowrap align=center>
<FONT size=2 face="serif">November 30, 2004</FONT>
        </TD>
</TR>
<TR>
        <TD>
<HR noshade size=1>
        </TD>
        <TD>
        </TD>
        <TD align="left">
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">H.J. Mark Tompkins</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=38% nowrap align=left>

        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=26% nowrap align=left>

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

        </TD>
</TR>
<TR>
        <TD>&nbsp;

        </TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">*</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=38% nowrap align=left>
<FONT size=2 face="serif">Chief Financial Officer</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=26% nowrap align=center>
<FONT size=2 face="serif">November 30, 2004</FONT>
        </TD>
</TR>
<TR>
        <TD>
<HR noshade size=1>
        </TD>
        <TD>
        </TD>
        <TD align="left">
        </TD>
        <TD>
        </TD>
        <TD>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% nowrap align=left>
<FONT size=2 face="serif">Si&acirc;n Herbert-Jones</FONT>
        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=38% nowrap align=left>

        </TD>
        <TD width=2%>&nbsp;
        </TD>
        <TD width=26% nowrap align=left>

        </TD>
</TR>
</TABLE>
<p>&nbsp;</p>
<p><BR>
</p>
<TABLE width=100% border=0 cellspacing=0 cellpadding=0>
<TR valign="bottom">
        <TD width=6% nowrap align=left> <FONT size=2 face="serif">*By:</FONT></TD>
        <TD width=94% nowrap align=left>
<FONT size=2 face="serif">/s/ Si&acirc;n Herbert-Jones</FONT>
        </TD>
</TR>
<TR>
        <TD width="6%" align="left">
        </TD>
        <TD width="94%" align="left">
<HR align="left" width="20%" size=1 noshade>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=6% nowrap align=left>&nbsp;</TD>
        <TD width=94% nowrap align=left>
<FONT size=2 face="serif">Si&acirc;n Herbert-Jones</FONT>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=6% nowrap align=left>

        </TD>
        <TD width=94% nowrap align=left>
<FONT size=2 face="serif">Attorney-in-fact</FONT>
        </TD>
</TR>
</TABLE>
<BR>
<P align="center">
<FONT size=2 face="serif">II-6 </FONT></P>

<br>
<br>
<hr size=3 color=GRAY noshade>
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<!-- MARKER PAGE="sheet: 1; page: 1" -->
<br>
<br>
<br>




<TABLE width=100% border=0 cellspacing=0 cellpadding=0>
<TR valign="bottom">
        <TD width=100% nowrap align=left>
<B><FONT size=2 face="serif">AUTHORIZED REPRESENTATIVE</FONT></B>
        </TD>
</TR>
<TR>
        <TD>&nbsp;

        </TD>
</TR>
<TR>
        <TD>&nbsp;

        </TD>
</TR>
<TR valign="bottom">
        <TD width=100% nowrap align=left>
<FONT size=2 face="serif">/s/ Robert A. Stern</FONT>
        </TD>
</TR>
<TR>
        <TD>
<HR align="left" width="30%" size=1 noshade>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=100% nowrap align=left>
<FONT size=2 face="serif">Robert A. Stern, as the duly authorized</FONT>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=100% nowrap align=left>
<FONT size=2 face="serif">representative of Sodexho Alliance in the</FONT></TD>
</TR>
<TR valign="bottom">
        <TD width=100% nowrap align=left>
<FONT size=2 face="serif">United States</FONT></TD>
</TR>
<TR>
        <TD>&nbsp;

        </TD>
</TR>
<TR valign="bottom">
        <TD width=100% nowrap align=left>
<FONT size=2 face="serif">Date: November 30, 2004</FONT>
        </TD>
</TR>
</TABLE><BR>
<P align="center">&nbsp;</P>
<P align="center"><FONT size=2 face="serif">II-7 </FONT></P>
<br>
<br>
<hr size=3 color=GRAY noshade>
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<!-- MARKER PAGE="sheet: 1; page: 1" -->
<br>
<br>


<P align="center">
<B><U><FONT size=2 face="serif">EXHIBIT INDEX</FONT></U></B><B><FONT size=2 face="serif"> </FONT></B></P>
<TABLE width=100% border=0 cellspacing=0 cellpadding=0>
  <TR valign="bottom">
    <TD width=8% align=center nowrap> <B><FONT size=1 face="serif">Exhibit</FONT></B><br>
        <B><FONT size=1 face="serif">Number</FONT></B> </TD>
    <TD width=92% align=left nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width="8%" align=center valign="top" nowrap><hr align="left" width="100%" size=1 noshade></TD>
    <TD width="92%" align=left>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=8% align=center valign="top" nowrap> <FONT size=2 face="serif">4(a)</FONT> </TD>
    <TD width=92% 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="bottom">
    <TD width="8%" align=center nowrap>&nbsp;</TD>
    <TD width="92%" align=left nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=8% align=center valign="top" nowrap> <FONT size=2 face="serif">4(b)</FONT> </TD>
    <TD width=92% 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="bottom">
    <TD width="8%" align=center nowrap>&nbsp;</TD>
    <TD width="92%" align=left nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=8% nowrap align=center> <FONT size=2 face="serif">5</FONT> </TD>
    <TD width=92% nowrap align=left> <FONT size=2 face="serif">Opinion of Paul, Hastings, Janofsky &amp; Walker
        (Europe) LLP.</FONT></TD>
  </TR>
  <TR valign="bottom">
    <TD width="8%" align=center nowrap>&nbsp;</TD>
    <TD width="92%" align=left nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=8% nowrap align=center> <FONT size=2 face="serif">23.1</FONT> </TD>
    <TD width=92% nowrap align=left> <FONT size=2 face="serif">Consent of Counsel (Included in Exhibit
        5).</FONT></TD>
  </TR>
  <TR valign="bottom">
    <TD width="8%" align=center nowrap>&nbsp;</TD>
    <TD width="92%" align=left nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=8% nowrap align=center> <FONT size=2 face="serif">23.2</FONT> </TD>
    <TD width=92% nowrap align=left> <FONT size=2 face="serif">Consent of PricewaterhouseCoopers Audit.</FONT></TD>
  </TR>
  <TR valign="bottom">
    <TD width="8%" align=center nowrap>&nbsp;</TD>
    <TD width="92%" align=left nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=8% nowrap align=center> <FONT size=2 face="serif">24</FONT> </TD>
    <TD width=92% nowrap align=left> <FONT size=2 face="serif">Powers of Attorney.</FONT></TD>
  </TR>
  <TR valign="bottom">
    <TD width="8%" align=center nowrap>&nbsp;</TD>
    <TD width="92%" align=left nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=8% nowrap align=center> <FONT size=2 face="serif">99.1</FONT> </TD>
    <TD width=92% nowrap align=left> <FONT size=2 face="serif">Sodexho Alliance January 2004 Stock Option
        Plan A.</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD width="8%" align=center nowrap>&nbsp;</TD>
    <TD width="92%" align=left nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=8% nowrap align=center> <FONT size=2 face="serif">99.2</FONT> </TD>
    <TD width=92% nowrap align=left> <FONT size=2 face="serif">Sodexho Alliance January 20, 2004 Stock
        Option Plan B.</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD width="8%" align=center nowrap>&nbsp;</TD>
    <TD width="92%" align=left nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=8% nowrap align=center> <FONT size=2 face="serif">99.3</FONT> </TD>
    <TD width=92% nowrap align=left> <FONT size=2 face="serif">Sodexho Alliance January 20, 2004 Stock
        Option Plan C.</FONT> </TD>
  </TR>
</TABLE>
<br>
<br>
<hr size=3 color=GRAY noshade>

</BODY>
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S-8
As
      filed with the Securities and Exchange Commission on November 30,
      2004
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
(I.R.S.
        Employer
Incorporation
        or Organization)
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 2004
  Stock Option Plan A
Sodexho Alliance January 20, 2004 Stock Option Plan B
Sodexho Alliance January 20, 2004 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)
1,009,683(2)
$32.59(3)
$32,905,568.97(3)
$
4,169.15
(1)
The ordinary shares being registered hereby with respect
        to Sodexho Alliance January 2004 Stock Option Plan A, Sodexho Alliance
        January 20, 2004 Stock Option Plan B and Sodexho Alliance January 20,
        2004 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 $32.59 (Euro 24.50), which has been computed
      using the dollar/euro Federal Reserve Bank of New York Noon Buying Rate
    of U.S. $1.33 per Euro 1.00 on November 29, 2004.
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).
(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.
23.1
Consent of Counsel (Included in Exhibit 5).
23.2
Consent of PricewaterhouseCoopers Audit.
24
Powers of Attorney.
99.1
Sodexho Alliance January 2004 Stock Option Plan A.
99.2
Sodexho Alliance January 20, 2004 Stock Option Plan B.
99.3
Sodexho Alliance January 20, 2004 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 30th day of November, 2004.
Sodexho Alliance, SA
By:
/s/ Siân Herbert-Jones
Name:
Siân Herbert-Jones
Title:
Chief Financial Officer
Signature
Title
Date
*
Chairman and Chief Executive Officer
November 30, 2004
Pierre Bellon
*
Vice Chairman
November 30, 2004
Remi Baudin
*
Member of the Board
November 30, 2004
Astrid Bellon
*
Member of the Board
November 30, 2004
Bernard Bellon
*
Member of the Board
November 30, 2004
François-Xavier Bellon
*
Member of the Board
November 30, 2004
Sophie Clamens
*
Member of the Board
November 30, 2004
Paul Jeanbart
*
Member of the Board
November 30, 2004
Charles Milhaud
*
Member of the Board
November 30, 2004
François Périgot
*
Member of the Board
November 30, 2004
Èdouard de Royère
*
Member of the Board
November 30, 2004
Nathalie Szabo
II-5
Signature
Title
Date
*
Member of the Board
November 30, 2004
H.J. Mark Tompkins
*
Chief Financial Officer
November 30, 2004
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: November 30, 2004
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.
23.1
Consent of Counsel (Included in Exhibit
        5).
23.2
Consent of PricewaterhouseCoopers Audit.
24
Powers of Attorney.
99.1
Sodexho Alliance January 2004 Stock Option
        Plan A.
99.2
Sodexho Alliance January 20, 2004 Stock
        Option Plan B.
99.3
Sodexho Alliance January 20, 2004 Stock
        Option Plan C.