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<B><FONT size=2 face="serif">As filed with the Securities and Exchange Commission on November 30, 2005</FONT></B></P>
<P align="right"><B><FONT size=2 face="serif">  </FONT></B>
  <B><FONT size=2 face="serif">Registration No. 333-____ </FONT></B></P>
<P align="center">
<FONT size=5 face="serif">SECURITIES AND EXCHANGE COMMISSION<br>
</FONT>
<FONT face="serif">Washington, D.C. 20549 <BR>
_________________<br>
</FONT>
<FONT size=5 face="serif">FORM S-8<br>
</FONT>
<FONT face="serif">REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933<br>
</FONT>
<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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	<TD width=49% align=center>
<B><FONT size=2 face="serif">Delaware</FONT></B>
	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=49% align=center>
<B><FONT size=2 face="serif">77-0138960</FONT></B>
	</TD>
</TR>
<TR valign="bottom">
	<TD width=49% align=center>
<FONT size=1 face="serif">(State or other jurisdiction of</FONT>
	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=49% align=center>
<FONT size=1 face="serif">(I.R.S. Employer</FONT>
	</TD>
</TR>
<TR valign="bottom">
	<TD width=49% align=center>
<FONT size=1 face="serif">incorporation or organization)</FONT>
	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=49% align=center>
<FONT size=1 face="serif">Identification No.)</FONT>
	</TD>
</TR>
</TABLE><BR>
<P align="center">
<B><FONT size=2 face="serif">741 Calle Plano<br>
Camarillo, California 93012<br>
</FONT></B>
<FONT size=1 face="serif">(Address of Principal Executive Offices) (Zip code)</FONT></P>
<P align="center">
<B><FONT size=1 face="serif">Vitesse Semiconductor Corporation 2001 Stock Incentive Plan</FONT></B></P>
<P align="center"><FONT face="serif">_________________<br>
  <br>
</FONT> <FONT size=5 face="serif"></FONT><B><FONT size=2 face="serif">Yatin Mody<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>
<P align="center"><FONT face="serif">_________________<br>
</FONT><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>
<div align="center"><b><font size=2 face="serif">CALCULATION OF REGISTRATION FEE</font></b>
</div>
<TABLE width="100%" border=1 cellpadding=4 cellspacing=0>
<TR valign="bottom">
	<TD width=40% align=center>
<B><FONT size=1 face="serif"> <b><font size=1 face="serif">Title of securities<br>
</font></b>to be registered</FONT></B></TD>
	<TD width=15% align=center>
<B><FONT size=1 face="serif"> <b><font size=1 face="serif">Amount to be<br>
</font></b>registered</FONT></B></TD>
	<TD width=15% align=center>
<B><FONT size=1 face="serif"> <b><font size=1 face="serif"> <b><font size=1 face="serif">Proposed maximum<br>
</font></b>offering price<br>
</font></b>per share (1)</FONT></B></TD>
	<TD width=15% align=center>
<B><FONT size=1 face="serif"><b><font size=1 face="serif"> <b><font size=1 face="serif">Proposed maximum<br>
</font></b>aggregate<br>
</font></b>offering price (1)</FONT></B></TD>
	<TD width=15% align=center>
<B><FONT size=1 face="serif"> <b><font size=1 face="serif"><b><font size=1 face="serif">Amount of<br>
</font></b><b><font size=1 face="serif">r</font></b>egistration<br>
</font></b>fee</FONT></B></TD>
</TR>
<TR valign="bottom">
	<TD width=40% align=left>
<FONT size=2 face="serif">Vitesse Semiconductor Corporation 2001<br>
</FONT>
<FONT size=2 face="serif">Stock Incentive Plan</FONT></TD>
	<TD width=15% align=center>
      <FONT size=2 face="serif">8,803,998</FONT></TD>
	<TD width=15% align=center>
      <FONT size=2 face="serif">$1.95</FONT></TD>
	<TD width=15% align=center>
      <FONT size=2 face="serif">$17,167,796.10</FONT></TD>
	<TD width=15% align=center>
      <FONT size=2 face="serif">$1,837.00</FONT></TD>
</TR>
<TR valign="bottom">
	<TD width=40% align=left>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Totals</FONT></TD>
	<TD width=15% align=center>
<FONT size=2 face="serif">8,803,998</FONT></TD>
	<TD width=15% align=center>
<FONT size=2 face="serif">N/A</FONT></TD>
	<TD width=15% align=center>
<FONT size=2 face="serif">$17,167,796.10</FONT></TD>
	<TD width=15% align=center>
<FONT size=2 face="serif">$1,837.00</FONT></TD>
</TR>
</TABLE>
<BR>
<TABLE width=100% border=0 cellspacing=0 cellpadding=0>
<TR>
	<TD width="5%" valign=top>
<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 November 23, 2005.</FONT>	</TD>
</TR></TABLE>

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<br>

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


<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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<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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<TR>
	<TD width="5%" align="center" valign=top nowrap>
<FONT size=2 face="serif">1.</FONT></TD>
	<TD width="95%">
<FONT size=2 face="serif">The Registrant&#146;s Annual Report on Form 10-K for the fiscal year ended September 30, 2004, filed pursuant to Section 13 of the Securities and Exchange Act of 1934 (the &#147;Exchange Act&#148;).</FONT>	</TD>
</TR>
<TR><TD width="5%" align="center">&nbsp;</TD>
  <TD width="95%">&nbsp;</TD>
</TR><TR>
	<TD width="5%" align="center" valign=top nowrap>
<FONT size=2 face="serif">2.</FONT></TD>
	<TD width="95%">
<FONT size=2 face="serif">The Registrant&#146;s Quarterly Reports on Form 10-Q for the periods ended December 31, 2004, March 31, 2005 and June 30, 2005.</FONT>	</TD>
</TR>
<TR><TD width="5%" align="center">&nbsp;</TD>
  <TD width="95%">&nbsp;</TD>
</TR><TR>
	<TD width="5%" align="center" valign=top nowrap>
<FONT size=2 face="serif">3.</FONT></TD>
	<TD width="95%">
<FONT size=2 face="serif">The Registrant&#146;s Current Report on Form 8-K dated September 28, 2005, filed pursuant to Section 13 of the Exchange Act.</FONT>	</TD>
</TR>
<TR><TD width="5%" align="center">&nbsp;</TD>
  <TD width="95%">&nbsp;</TD>
</TR><TR>
	<TD width="5%" align="center" valign=top nowrap>
<FONT size=2 face="serif">4.</FONT></TD>
	<TD width="95%">
<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></TABLE>
<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>
<B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Item 4. Description of Securities.</FONT></B></P>
<blockquote>
  <p><FONT size=2 face="serif">Not applicable. </FONT></p>
</blockquote>
<P>
<B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Item 5. Interest of Named Experts and Counsel.</FONT></B></P>
<blockquote>
  <p><FONT size=2 face="serif">Not applicable. </FONT></p>
</blockquote>
<P>
<B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<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>
<B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Item 7. Exemption for Registration Claimed.</FONT></B></P>
<blockquote>
  <p>
    <FONT size=2 face="serif">Not applicable. </FONT></p>
</blockquote>
<div align="center"><FONT size=2 face="serif">2</FONT><br>
  <br>
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<hr size=3 color=GRAY noshade>
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<br>
<br>


<P>
<B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<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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	<TD width=50%>
<B><U><FONT size=2 face="serif">Exhibit No.</FONT></U></B>
	</TD>
	<TD width=50%>
<B><U><FONT size=2 face="serif">Description</FONT></U></B>
	</TD>
</TR>
</TABLE>
<BR>
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<TR>
	<TD width="5%" align="center" valign=top nowrap>
<FONT size=2 face="serif">4.1</FONT></TD>
	<TD width="95%">
<FONT size=2 face="serif">Vitesse Semiconductor Corporation 2001 Stock Incentive Plan (incorporated by reference to Exhibit 4.4 to the Company&#146;s Registration Statement on Form S-8 (File No. 333-55466))</FONT>	</TD>
</TR><TR>
	<TD width="5%" align="center" valign=top nowrap>
<FONT size=2 face="serif">5.1</FONT></TD>
	<TD width="95%">
<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>
	<TD width="5%" align="center" valign=top nowrap>
<FONT size=2 face="serif">23.1</FONT></TD>
	<TD width="95%">
<FONT size=2 face="serif">Consent of KPMG LLP (filed herewith)</FONT>	</TD>
</TR><TR>
	<TD width="5%" align="center" valign=top nowrap>
<FONT size=2 face="serif">23.3</FONT></TD>
	<TD width="95%">
<FONT size=2 face="serif">Consent of Davis Polk &amp; Wardwell (included in Exhibit 5.1)</FONT>	</TD>
</TR><TR>
	<TD width="5%" align="center" valign=top nowrap>
<FONT size=2 face="serif">24</FONT></TD>
	<TD width="95%">
<FONT size=2 face="serif">Power of Attorney (Included on signature pages of this Registration Statement)</FONT>	</TD>
</TR></TABLE>
<P>
<B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Item 9. Undertakings.</FONT></B></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(a) The undersigned Registrant hereby undertakes: </FONT></P>
<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>
<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>
<div align="center"><FONT size=2 face="serif">3</FONT><br>
  <br>
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<hr size=3 color=GRAY noshade>
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<br>
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<P align="center">
<B><FONT size=2 face="serif">SIGNATURES</FONT></B></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Pursuant to the requirements of the Securities Act, 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 30</FONT><SUP><FONT size=2 face="serif">th</FONT></SUP><FONT size=2 face="serif"> day
of November 2005. </FONT></P>
<TABLE width=100% border=0 cellspacing=0 cellpadding=0>
<TR valign="bottom">
  <TD width=50% align=left>&nbsp;</TD>
	<TD width=3% align=left>&nbsp;</TD>
    <TD width=47% align=left> <font size=2 face="serif">VITESSE SEMICONDUCTOR CORPORATION</font></TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD width=50% align=left>&nbsp;</TD>
	<TD width=3% align=left>
<FONT size=2 face="serif">By:</FONT>
	</TD>
	<TD width=47% align=left>
<FONT size=2 face="serif">/s/ Yatin Mody</FONT></TD>
</TR>
<TR>
  <TD width="50%"></TD>
	<TD width="3%">
	</TD>
	<TD width="47%">
<HR align="left" width="65%" size=1 noshade>
	</TD>
</TR>
<TR valign="bottom">
  <TD width=50% align=left></TD>
	<TD width=3% align=left>

	</TD>
	<TD width=47% align=left>
<FONT size=2 face="serif">Yatin Mody</FONT>
	</TD>
</TR>
<TR valign="bottom">
  <TD width=50% align=left></TD>
	<TD width=3% align=left>

	</TD>
	<TD width=47% align=left>
<FONT size=2 face="serif">Vice President, Finance and Chief Financial Officer</FONT>
	</TD>
</TR>
</TABLE>
<BR>
<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 Yatin Mody, 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 cellspacing=0 cellpadding=0>
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	<TD width=26% align=center>
<B><U><FONT size=2 face="serif">Signature</FONT></U></B>
	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=50% align=center>
<B><U><FONT size=2 face="serif">Title</FONT></U></B>
	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=20% align=center>
<B><U><FONT size=2 face="serif">Date</FONT></U></B>
	</TD>
</TR>
<TR valign="bottom">
	<TD width=26% align=left>
<FONT size=2 face="serif">/s/ Louis R. Tomasetta</FONT>
	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=50% align=left>

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

	</TD>
</TR>
<TR valign="bottom">
	<TD width=26% align=left><HR align="left" width="75%" size=1 noshade></TD>
	<TD width=2%>&nbsp;</TD>
	<TD width=50% align=left>&nbsp;</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=20% align=center>
<FONT size=2 face="serif">November 30, 2005</FONT>
	</TD>
</TR>
<TR valign="bottom">
  <TD align=left> <FONT size=2 face="serif">Louis R. Tomasetta</FONT> </TD>
  <TD>&nbsp; </TD>
	<TD width=50% align=left> <FONT size=2 face="serif">President, Chief Executive
	    Officer and Director</FONT> </TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=20% align=left>

	</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD width=50% align=left> <FONT size=2 face="serif">(Principal Executive Officer)</FONT> </TD>
  <TD>&nbsp;</TD>
  <TD align=left></TD>
</TR>
<TR valign="bottom">
	<TD width=26% align=left>
<FONT size=2 face="serif">/s/ Yatin Mody</FONT>
	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=50% align=left>

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

	</TD>
</TR>
<TR valign="bottom">
  <TD align=left><HR align="left" width="75%" size=1 noshade></TD>
  <TD>&nbsp;</TD>
	<TD width=50% align=left>&nbsp;</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=20% align=center>
<FONT size=2 face="serif">November 30, 2005</FONT>
	</TD>
</TR>
<TR valign="bottom">
  <TD align=left> <FONT size=2 face="serif">Yatin Mody</FONT> </TD>
  <TD>&nbsp; </TD>
	<TD width=50% align=left> <FONT size=2 face="serif">Vice President, Finance
	    and Chief Financial</FONT> </TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=20% align=left>

	</TD>
</TR>
<TR valign="bottom">
	<TD width=26% align=left>

	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=50% align=left> <FONT size=2 face="serif">Officer (Principal Financial
	    and Accounting</FONT> </TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=20% align=left>

	</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD width=50% align=left> <FONT size=2 face="serif">Officer)</FONT> </TD>
  <TD>&nbsp;</TD>
  <TD align=left></TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left></TD>
  <TD>&nbsp;</TD>
  <TD align=left></TD>
</TR>
<TR valign="bottom">
	<TD width=26% align=left>
<FONT size=2 face="serif">/s/ James A. Cole</FONT>
	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=50% align=left>

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

	</TD>
</TR>
<TR valign="bottom">
  <TD align=left><HR align="left" width="75%" size=1 noshade></TD>
  <TD>&nbsp;</TD>
	<TD width=50% align=left>&nbsp;</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=20% align=center>
<FONT size=2 face="serif">November 30, 2005</FONT>
	</TD>
</TR>
<TR valign="bottom">
  <TD align=left> <FONT size=2 face="serif">James A. Cole</FONT> </TD>
  <TD>&nbsp;</TD>
  <TD align=left> <FONT size=2 face="serif">Director</FONT> </TD>
  <TD>&nbsp;</TD>
  <TD align=left></TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left></TD>
  <TD>&nbsp;</TD>
  <TD align=left></TD>
</TR>
<TR valign="bottom">
	<TD width=26% align=left>
<FONT size=2 face="serif">/s/ John C. Lewis</FONT></TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=50% align=left>

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

	</TD>
</TR>
<TR valign="bottom">
  <TD align=left><HR align="left" width="75%" size=1 noshade></TD>
  <TD>&nbsp;</TD>
	<TD width=50% align=left>&nbsp;</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=20% align=center>
<FONT size=2 face="serif">November 30, 2005</FONT>
	</TD>
</TR>
<TR valign="bottom">
  <TD align=left> <FONT size=2 face="serif">John C. Lewis</FONT> </TD>
  <TD>&nbsp;</TD>
  <TD align=left> <FONT size=2 face="serif">Chairman of the Board of Directors</FONT> </TD>
  <TD>&nbsp;</TD>
  <TD align=left></TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left></TD>
  <TD>&nbsp;</TD>
  <TD align=left></TD>
</TR>
<TR valign="bottom">
	<TD width=26% align=left>
<FONT size=2 face="serif">/s/ Alex Daly</FONT></TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=50% align=left>

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

	</TD>
</TR>
<TR valign="bottom">
  <TD align=left><HR align="left" width="75%" size=1 noshade></TD>
  <TD>&nbsp;</TD>
	<TD width=50% align=left>&nbsp;
</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=20% align=center>
<FONT size=2 face="serif">November 30, 2005</FONT>
	</TD>
</TR>
<TR valign="bottom">
  <TD align=left> <FONT size=2 face="serif">Alex Daly</FONT> </TD>
  <TD>&nbsp; </TD>
  <TD align=left><font size=2 face="serif">Director</font> </TD>
  <TD>&nbsp;</TD>
  <TD align=left></TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left></TD>
  <TD>&nbsp;</TD>
  <TD align=left></TD>
</TR>
<TR valign="bottom">
	<TD width=26% align=left>
<FONT size=2 face="serif">/s/ Vincent Chan</FONT></TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=50% align=left>

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

	</TD>
</TR>
<TR valign="bottom">
  <TD align=left><HR align="left" width="75%" size=1 noshade></TD>
  <TD>&nbsp;</TD>
	<TD width=50% align=left>&nbsp;
</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=20% align=center>
<FONT size=2 face="serif">November 30, 2005</FONT>
	</TD>
</TR>
<TR valign="bottom">
  <TD align=left> <FONT size=2 face="serif">Vincent Chan</FONT> </TD>
  <TD>&nbsp; </TD>
  <TD align=left><font size=2 face="serif">Director</font> </TD>
  <TD>&nbsp;</TD>
  <TD align=left></TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left></TD>
  <TD>&nbsp;</TD>
  <TD align=left></TD>
</TR>
<TR valign="bottom">
	<TD width=26% align=left>
<FONT size=2 face="serif">/s/ Moshe Gavrielov</FONT></TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=50% align=left>

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

	</TD>
</TR>
<TR valign="bottom">
  <TD align=left><HR align="left" width="75%" size=1 noshade></TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD width=26% align=left>
<FONT size=2 face="serif">Moshe Gavrielov</FONT>
	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=50% align=left>
<FONT size=2 face="serif">Director</FONT>
	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=20% align=center>
<FONT size=2 face="serif">November 30, 2005</FONT>
	</TD>
</TR>
</TABLE>
<div align="center"><BR>
    <FONT size=2 face="serif">S-1</FONT><br>
  <br>
</div>
<hr size=3 color=GRAY noshade>
<page>
<br>
<br>


<P align="center">
<B><FONT size=2 face="serif">EXHIBIT INDEX</FONT></B></P>
<TABLE width=100% border=0 cellspacing=0 cellpadding=0>
<TR align="left" valign="bottom">
	<TD width=50%>
<B><U><FONT size=2 face="serif">Exhibit No.</FONT></U></B>
	</TD>
	<TD width=50%>
<B><U><FONT size=2 face="serif">Description</FONT></U></B>
	</TD>
</TR>
</TABLE>
<BR>
<TABLE width=100% border=0 cellspacing=0 cellpadding=0>
<TR>
	<TD width="5%" align="center" valign=top nowrap>
<FONT size=2 face="serif">4.1</FONT></TD>
	<TD width="95%">
<FONT size=2 face="serif">Vitesse Semiconductor Corporation 2001 Stock Incentive Plan (incorporated by reference to Exhibit 4.4 to the Company&#146;s Registration Statement on Form S-8 (File No. 333-55466)</FONT>	</TD>
</TR><TR>
	<TD width="5%" align="center" valign=top nowrap>
<FONT size=2 face="serif">5.1</FONT></TD>
	<TD width="95%">
<FONT size=2 face="serif">Opinion of Davis Polk &amp; Wardwell (Counsel to the Registrant) as to the legality of securities being registered (filed herewith)</FONT>	</TD>
</TR><TR>
	<TD width="5%" align="center" valign=top nowrap>
<FONT size=2 face="serif">23.1</FONT></TD>
	<TD width="95%">
<FONT size=2 face="serif">Consent of KPMG LLP (filed herewith)</FONT>	</TD>
</TR><TR>
	<TD width="5%" align="center" valign=top nowrap>
<FONT size=2 face="serif">23.3</FONT></TD>
	<TD width="95%">
<FONT size=2 face="serif">Consent of Davis Polk &amp; Wardwell (included in Exhibit 5.1)</FONT>	</TD>
</TR><TR>
	<TD width="5%" align="center" valign=top nowrap>
<FONT size=2 face="serif">24</FONT></TD>
	<TD width="95%">
<FONT size=2 face="serif">Power of Attorney (Included on signature pages of this Registration Statement)</FONT>	</TD>
</TR>
<TR><TD width="5%" align="center">&nbsp;</TD>
  <TD width="95%">&nbsp;</TD>
</TR></TABLE>
<br>
<br>
<hr size=3 color=GRAY noshade>

</BODY>

</HTML>
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{"company-data": {"conformed-name": "VITESSE SEMICONDUCTOR CORP", "cik": "0000880446", "assigned-sic": "3674", "irs-number": "770138960", "state-of-incorporation": "DE", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-130002", "film-number": "051233841"}, "business-address": {"street1": "741 CALLE PLANO", "city": "CAMARILLO", "state": "CA", "zip": "93012", "phone": "8053883700"}, "mail-address": {"street1": "741 CALLE PLANO", "city": "CAMARILLO", "state": "CA", "zip": "93012"}}
As filed with the Securities and Exchange Commission on November 30, 2005
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
(I.R.S. Employer
incorporation or organization)
Identification No.)
741 Calle Plano
Camarillo, California 93012
(Address of Principal Executive Offices) (Zip code)
Vitesse Semiconductor Corporation 2001 Stock Incentive Plan
_________________
Yatin Mody
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 (1)
Proposed maximum
aggregate
offering price (1)
Amount of
r
egistration
fee
Vitesse Semiconductor Corporation 2001
Stock Incentive Plan
8,803,998
$1.95
$17,167,796.10
$1,837.00
Totals
8,803,998
N/A
$17,167,796.10
$1,837.00
(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 23, 2005.
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, 2004, 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, 2004, March 31, 2005 and June 30, 2005.
3.
The Registrant's Current Report on Form 8-K dated September 28, 2005, 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 30
th
day
of November 2005.
VITESSE SEMICONDUCTOR CORPORATION
By:
/s/ Yatin Mody
Yatin Mody
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 Yatin Mody, 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
November 30, 2005
Louis R. Tomasetta
President, Chief Executive
	    Officer and Director
(Principal Executive Officer)
/s/ Yatin Mody
November 30, 2005
Yatin Mody
Vice President, Finance
	    and Chief Financial
Officer (Principal Financial
	    and Accounting
Officer)
/s/ James A. Cole
November 30, 2005
James A. Cole
Director
/s/ John C. Lewis
November 30, 2005
John C. Lewis
Chairman of the Board of Directors
/s/ Alex Daly
November 30, 2005
Alex Daly
Director
/s/ Vincent Chan
November 30, 2005
Vincent Chan
Director
/s/ Moshe Gavrielov
Moshe Gavrielov
Director
November 30, 2005
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)