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   <TITLE>S-8</TITLE>
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  <tr>
    <td align="center"><B><FONT size=2 face="Times New Roman, Times, serif">As
      filed with the Securities and Exchange Commission on August 26,
      2003</FONT></B> </td>
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  <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"><strong>SECURITIES
  AND EXCHANGE COMMISSION</strong></FONT><FONT size=2 face="Times New Roman, Times, serif"><br>
  <strong>Washington, D.C. 20549</strong></FONT> </P>
<hr align=center width=15% size=1 noshade color="#000000">
<P align="center"> <FONT size=2 face="Times New Roman, Times, serif"><strong>FORM
  S-8</strong></FONT></P>
<P align="center"> <FONT size="2" face="Times New Roman, Times, serif"><strong>REGISTRATION
  STATEMENT UNDER THE SECURITIES ACT OF 1933</strong></FONT></P>
<P align="center"> <font size="2" face="Times New Roman, Times, serif"><B><font size="3">VITESSE
  SEMICONDUCTOR CORPORATION</font><br>
  </B></font><FONT size=1 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>
      <TD width="50%" align="center"><div align="center"><font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;<B>Delaware</B></font></div></TD>
      <TD align="center" width="50%"><div align="center"><font size="2" face="Times New Roman, Times, serif"><B>77-0138960</B></font></div></TD>
    </TR>
    <TR>
      <TD width="50%"><div align="center"><font size="1" face="Times New Roman, Times, serif">(State
          or other jurisdiction of</font></div></TD>
      <TD align="center" width="50%"><div align="center"><FONT size=1 face="Times New Roman, Times, serif">(I.R.S.
          Employer</FONT></div></TD>
    </TR>
    <TR>
      <TD width="50%"><div align="center"><FONT size=1 face="Times New Roman, Times, serif">incorporation
          or organization)</FONT></div></TD>
      <TD align="center" width="50%"><div align="center"><FONT size=1 face="Times New Roman, Times, serif">Identification
          No.)</FONT></div></TD>
    </TR>
  </TABLE>
</div>
<P align="center"> <font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>741
  Calle Plano Camarillo, California 93012<br>
  </B></font><FONT size=1 face="Times New Roman, Times, serif">(Address
  of Principal Executive Offices) (Zip code)</FONT></P>
<P align="center"> <font size="2" face="Times New Roman, Times, serif"><B>Multilink
  Technology Corporation 1998 Stock Option Plan<br>
  Multilink Technology Corporation 1999 Stock Option Plan<br>
  Multilink Technology Corporation 2000 Stock Incentive Plan<br>
  </B><font size="1">(Full title of the plans)<B> </B></font></font></P>
<hr align=center width=15% size=1 noshade color="#000000">
<P align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><FONT size=2 face="serif">Eugene
  F. Hovanec<br>
  Chief Financial Officer<br>
  Vitesse Semiconductor Corporation<br>
  741 Calle Plano 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>
<hr align=center width=15% size=1 noshade color="#000000"><P align="center">
<B><I><FONT size=2 face="serif">Copy to:</FONT></I></B>
</P>
<P align="center"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<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>

<table width="100%" border="0" cellspacing="0" cellpadding="0">
  <tr align="center">
    <td colspan="5"><B><FONT size=2 face="serif">CALCULATION OF REGISTRATION
      FEE</FONT></B></td>
  </tr>
  <tr align="center">
    <td colspan="5"><hr align="left" width=100% size=3 noshade color="#000000">
    </td>
  </tr>
  <tr align="center">
    <td width="40%">&nbsp;</td>
    <td width="15%">&nbsp;</td>
    <td width="15%"><strong><font size="2" face="Times New Roman, Times, serif">Proposed
      maximum</font></strong></td>
    <td width="15%"><strong><font size="2" face="Times New Roman, Times, serif">Proposed
      maximum</font></strong></td>
    <td width="15%"><strong><font size="2" face="Times New Roman, Times, serif">Amount
      of</font></strong></td>
  </tr>
  <tr align="center">
    <td width="40%"><strong><font size="2" face="Times New Roman, Times, serif">Title
      of securities</font></strong></td>
    <td width="15%"><strong><font size="2" face="Times New Roman, Times, serif">Amount
      to be</font></strong></td>
    <td width="15%"><strong><font size="2" face="Times New Roman, Times, serif">offering
      price</font></strong></td>
    <td width="15%"><strong><font size="2" face="Times New Roman, Times, serif">aggregate</font></strong></td>
    <td width="15%"><strong><font size="2" face="Times New Roman, Times, serif">registration</font></strong></td>
  </tr>
  <tr align="center">
    <td width="40%"><strong><font size="2" face="Times New Roman, Times, serif">to
      be registered</font></strong></td>
    <td width="15%"><strong><font size="2" face="Times New Roman, Times, serif">registered</font></strong></td>
    <td width="15%"><strong><font size="2" face="Times New Roman, Times, serif">per
      share</font></strong></td>
    <td width="15%"><strong><font size="2" face="Times New Roman, Times, serif">offering
      price</font></strong></td>
    <td width="15%"><strong><font size="2" face="Times New Roman, Times, serif">fee</font></strong></td>
  </tr>
  <tr>
    <td colspan="5"><hr align="left" width=100% size=1 noshade color="#000000">
    </td>
  </tr>
  <tr>
    <td width="40%"><font size="2" face="Times New Roman, Times, serif">Common
      Stock, $0.01 par value, issuable under the</font></td>
    <td width="15%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    <td width="15%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    <td width="15%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    <td width="15%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
  </tr>
  <tr>
    <td width="40%"><font size="2" face="Times New Roman, Times, serif">Multilink
      Technology Corporation 1998 Stock Option</font></td>
    <td width="15%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    <td width="15%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    <td width="15%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    <td width="15%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
  </tr>
  <tr>
    <td width="40%"><font size="2" face="Times New Roman, Times, serif">Plan
      (1)</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">688,595</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">$
      &nbsp;8.56 (2)&nbsp;</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">$
      &nbsp;5,894,373.20</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">$&nbsp;&nbsp;&nbsp;477.00</font></td>
  </tr>
  <tr align="center">
    <td colspan="5"><hr align="left" width=100% size=2 noshade color="#000000">
    </td>
  </tr>
  <tr>
    <td width="40%"><font size="2" face="Times New Roman, Times, serif">Common
      Stock, $0.01 par value, issuable under the</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
  </tr>
  <tr>
    <td width="40%"><font size="2" face="Times New Roman, Times, serif">Multilink
      Technology Corporation 1999 Stock Option</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
  </tr>
  <tr>
    <td width="40%"><font size="2" face="Times New Roman, Times, serif">Plan
      (1)</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">184,730</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">$24.17
      (2)&nbsp;</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">$
      &nbsp;4,562,831.00</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">$&nbsp;&nbsp;&nbsp;370.00</font></td>
  </tr>
  <tr align="center">
    <td colspan="5"><hr align="left" width=100% size=2 noshade color="#000000">
    </td>
  </tr>
  <tr>
    <td width="40%"><font size="2" face="Times New Roman, Times, serif">Common
      Stock, $0.01 par value, issuable under the</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
  </tr>
  <tr>
    <td width="40%"><font size="2" face="Times New Roman, Times, serif">Multilink
      Technology Corporation 2000 Stock Incentive</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
  </tr>
  <tr>
    <td width="40%"><font size="2" face="Times New Roman, Times, serif">Plan
      (1)</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">396,453</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">$
      &nbsp;9.59 (2)&nbsp;</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">$&nbsp;&nbsp;3,801,984.20&nbsp;</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">$&nbsp;&nbsp;&nbsp;308.00</font></td>
  </tr>
  <tr align="center">
    <td colspan="5"><hr align="left" width=100% size=1 noshade color="#000000">
    </td>
  </tr>
  <tr>
    <td width="40%"><font size="2" face="Times New Roman, Times, serif">Totals</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">1,269,778&nbsp;&nbsp;&nbsp;</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">N/A</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">$14,256,188.40</font></td>
    <td width="15%" align="center"><font size="2" face="Times New Roman, Times, serif">$1,155.00</font></td>
  </tr>
  <tr align="center">
    <td colspan="5"><hr align="left" width=100% size=3 noshade color="#000000">
    </td>
  </tr>
  <tr>
    <td><hr align=left width=25% size=1 noshade color="#000000"> </td>
    <td align="center">&nbsp;</td>
    <td align="center">&nbsp;</td>
    <td align="center">&nbsp;</td>
    <td align="center">&nbsp;</td>
  </tr>
</table>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
  <TR>
    <TD valign="top" width="5%"><FONT size=2 face="Times New Roman, Times, serif">(1)</FONT></TD>
    <td valign="top"><FONT size=2 face="Times New Roman, Times, serif">All
      options outstanding under the Multilink TechnologyCorporation1998
      Stock OptionPlan, Multilink Technology Corporation 1999 Stock
      Option Plan and Multilink Technology Corporation 2000 Stock Incentive
      Plan (the &#147;Plans&#148;) were assumed by the Registrant in
      connection with its acquisition of Multilink Technology Corporation
      (the &#147;Merger&#148;), and such options are now exercisable
      for the Registrant&#146;s Common Stock.</FONT></td>
  </tr>
  <tr>
    <td valign="top">&nbsp;</td>
    <td valign="top">&nbsp;</td>
  </tr>
  <tr>
    <td valign="top" width="3%"><FONT size=2 face="Times New Roman, Times, serif">(2)</FONT></td>
    <td valign="top"><FONT size=2 face="Times New Roman, Times, serif">Represents
      weighted average exercise price per share of the Registrant&#146;s
      common stock underlying outstanding options (as adjusted based
      on the exchange ratio in the Merger), pursuant to Rule 457(h)
      under the Securities Act of 1933.</FONT></td>
  </tr>
</TABLE><br>

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<P align="center"> <font size="2" face="Times New Roman, Times, serif"><B>PART
  II</B></font></P>
<P align="center"> <font size="2" face="Times New Roman, Times, serif"><B>INFORMATION
  REQUIRED IN THE REGISTRATION STATEMENT</B> </font></P>
<P> <font size="2" face="Times New Roman, Times, serif"><B>Item 3.
  Incorporation of Documents by Reference</B> </font></P>
<P> <font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
  Registration Statement incorporates herein by reference the following
  documents which have been filed with the Commission by the Registrant:</font>
</P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
  <TR>
    <td valign="top" width="5%">&nbsp;</td>
    <TD valign="top" width="5%"><FONT size=2 face="Times New Roman, Times, serif">1.</FONT></TD>
    <td width="90%" valign="top"><FONT size=2 face="Times New Roman, Times, serif">The
      Registrant&#146;s Annual Report on Form 10-K for the fiscal year
      ended September 30, 2002, filed pursuant to Section 13 of the
      Securities and Exchange Act of 1934 (the &#147;Exchange Act&#148;).</FONT></td>
  </tr>
  <tr>
    <td valign="top">&nbsp;</td>
    <td valign="top">&nbsp;</td>
    <td valign="top">&nbsp;</td>
  </tr>
  <tr>
    <td valign="top" width="5%">&nbsp;</td>
    <td valign="top" width="5%"><FONT size=2 face="Times New Roman, Times, serif">2.</FONT></td>
    <td width="90%" valign="top"><font size="2" face="Times New Roman, Times, serif">The
      Registrant&#146;s Quarterly Reports on Form 10-Q for the quarterly
      periods ended December 31, 2002, as amended, March 31, 2003 and
      June 30, 2003 filed pursuant to Section 13 or 15(d) of the Exchange
      Act.</font></td>
  </tr>
  <tr>
    <td valign="top">&nbsp;</td>
    <td valign="top">&nbsp;</td>
    <td valign="top">&nbsp;</td>
  </tr>
  <tr>
    <td valign="top" width="5%">&nbsp;</td>
    <td valign="top" width="5%"><FONT size=2 face="Times New Roman, Times, serif">3.</FONT></td>
    <td width="90%" valign="top"><FONT size=2 face="Times New Roman, Times, serif">The
      Registrant&#146;s Current Report on Form 8-K dated February 7,
      2003 filed pursuant to Section 13 of the Exchange Act.</FONT></td>
  </tr>
  <tr>
    <td valign="top">&nbsp;</td>
    <td valign="top">&nbsp;</td>
    <td valign="top">&nbsp;</td>
  </tr>
  <tr>
    <td valign="top" width="5%">&nbsp;</td>
    <td valign="top" width="5%"><FONT size=2 face="Times New Roman, Times, serif">4.</FONT></td>
    <td width="90%" valign="top"><FONT size=2 face="Times New Roman, Times, serif">The
      description of the Registrant&#146;s Common Stock, par value
      $.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> <font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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> <font size="2" face="Times New Roman, Times, serif"><B>Item 4.
  Description of Securities.</B> </font></P>
<P> <FONT size=2 face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
  applicable.</FONT></P>
<P> <font size="2" face="Times New Roman, Times, serif"><B>Item 5.
  Interest of Named Experts and Counsel.</B> </font></P>
<P> <FONT size=2 face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
  applicable.</FONT></P>
<P> <font size="2" face="Times New Roman, Times, serif"><B>Item 6.
  Indemnification of Directors and Officers.</B> </font></P>
<P> <font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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> <font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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> <font size="2" face="Times New Roman, Times, serif"><B>Item 7.
  Exemption for Registration Claimed.</B> </font></P>
<P> <FONT size=2 face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
  applicable.</FONT> </P>
<P align="center"> <FONT size=2 face="Times New Roman, Times, serif">2</FONT>
</P>
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<P> <font size="2" face="Times New Roman, Times, serif"><B>Item 8.
  Exhibits.</B> </font></P>
<P> <FONT size=2 face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
  following are filed as part of this Registration Statement:</FONT></P>
<table width="90%" border=0 cellspacing=0 cellpadding=0>
  <tr>
    <td align="center" width="5%">&nbsp;</td>
    <td align="center" width="10%"><u><font size="2" face="Times New Roman, Times, serif"><b>Exhibit
      No.</b></font></u></td>
    <td align="center" width="5%">&nbsp;</td>
    <td align="center" width="80%"><font size="2" face="Times New Roman, Times, serif"><b><u>Description</u></b></font></td>
  </tr>
  <tr>
    <td width="5%" align="center">&nbsp;</td>
    <td width="10%" align="center">&nbsp; </td>
    <td width="5%">&nbsp;</td>
    <td width="80%">&nbsp; </td>
  </tr>
  <tr>
    <td width="5%" align="center">&nbsp;</td>
    <td width="10%" align="center"><font size=2 face="Times New Roman, Times, serif">4.1</font></td>
    <td width="5%">&nbsp;</td>
    <td width="80%"><font size=2 face="Times New Roman, Times, serif">Multilink
      Technology Corporation 1998 Stock Option Plan (filed herewith)</font></td>
  </tr>
  <tr>
    <td width="5%" align="center">&nbsp;</td>
    <td width="10%" align="center"><font size=2 face="Times New Roman, Times, serif">4.2</font></td>
    <td width="5%">&nbsp;</td>
    <td width="80%"><font size=2 face="Times New Roman, Times, serif">Multilink
      Technology Corporation 1999 Stock Option Plan (filed herewith)</font></td>
  </tr>
  <tr>
    <td width="5%" align="center">&nbsp;</td>
    <td width="10%" align="center"><font size=2 face="Times New Roman, Times, serif">4.3</font></td>
    <td width="5%">&nbsp;</td>
    <td width="80%"><font size=2 face="Times New Roman, Times, serif">Multilink
      Technology Corporation 2000 Stock Incentive Plan (filed herewith)</font></td>
  </tr>
  <tr>
    <td width="5%" align="center">&nbsp;</td>
    <td width="10%" align="center"><font size=2 face="Times New Roman, Times, serif">5.1</font></td>
    <td width="5%">&nbsp;</td>
    <td width="80%"><font size=2 face="Times New Roman, Times, 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">&nbsp;</td>
    <td width="10%" align="center"><font size=2 face="Times New Roman, Times, serif">23.1</font></td>
    <td width="5%">&nbsp;</td>
    <td width="80%"><font size=2 face="Times New Roman, Times, serif">Consent
      of KPMG LLP (filed herewith)</font></td>
  </tr>
  <tr>
    <td width="5%" align="center">&nbsp;</td>
    <td width="10%" align="center"><font size=2 face="Times New Roman, Times, serif">23.3</font></td>
    <td width="5%">&nbsp;</td>
    <td width="80%"><font size=2 face="Times New Roman, Times, serif">Consent
      of Davis Polk &amp; Wardwell (included in Exhibit 5.1)</font></td>
  </tr>
  <tr>
    <td width="5%" align="center">&nbsp;</td>
    <td width="10%" align="center"><font size=2 face="Times New Roman, Times, serif">24</font></td>
    <td width="5%">&nbsp;</td>
    <td width="80%"><font size=2 face="Times New Roman, Times, serif">Power
      of Attorney (Included on signature pages of this Registration
      Statement)</font></td>
  </tr>
</table>
<P> <font size="2" face="Times New Roman, Times, serif"><B>Item 9.
  Undertakings.</B> </font></P>
<P> <FONT size=2 face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)
  The undersigned Registrant hereby undertakes:</FONT> </P>
<P> <font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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> <font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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> <font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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> <font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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 <I>bona
  fide</I> offering thereof.</font> </P>
<P> <font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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>
<P align="center"> <FONT size=2 face="Times New Roman, Times, serif">4</FONT>
</P>
<font size="2" face="Times New Roman, Times, serif"><br>
<br>
</font>
<hr size=3 color=GRAY noshade>
<font size="2" face="Times New Roman, Times, serif">
<!-- *************************************************************************** -->
<!-- MARKER PAGE="sheet: 1; page: 1" -->
<br>
<br>
</font>
<P align="center"> <font size="2" face="Times New Roman, Times, serif"><B>SIGNATURES</B>
  </font></P>
<P> <font size="2" face="Times New Roman, Times, serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 26th day of August 2003.</font> </P>
<div align="right">
  <TABLE width="45%" border=0 cellspacing=0 cellpadding=0>
    <TR>
      <TD colspan="2"><FONT size=2 face="Times New Roman, Times, serif">VITESSE
        SEMICONDUCTOR CORPORATION</FONT></TD>
    </TR>
    <TR>
      <TD width="6%">&nbsp;</TD>
      <TD width="94%">&nbsp;</TD>
    </TR>
    <TR>
      <TD width="6%">&nbsp;</TD>
      <TD width="94%">&nbsp;</TD>
    </TR>
    <TR>
      <TD width="6%"><FONT size=2 face="Times New Roman, Times, serif">By:</FONT></TD>
      <TD width="94%"><FONT size=2 face="Times New Roman, Times, serif">
        /s/ Eugene F. Hovanec</FONT></TD>
    </TR>
    <TR>
      <TD width="6%">&nbsp;</TD>
      <TD colspan=1><HR align="left" width="65%" size=1 noshade></TD>
    </TR>
    <TR>
      <TD width="6%">&nbsp;</TD>
      <TD width="94%"><font size="2" face="Times New Roman, Times, serif">Eugene
        F. Hovanec</font></TD>
    </TR>
    <TR>
      <TD width="6%">&nbsp;</TD>
      <TD width="94%"><font size="2" face="Times New Roman, Times, serif">Vice
        President, Finance and Chief Financial Officer</font></TD>
    </TR>
  </TABLE>
</div>
<br>
<P align="center"> <FONT size=2 face="Times New Roman, Times, serif">POWER
  OF ATTORNEY</FONT> </P>
<P> <FONT size=2 face="Times New Roman, Times, serif">KNOW ALL PERSONS
  BY THESE PRESENTS, that each person whose signature appears below
  constitutes and appoints Louis R. Tomasetta and Eugene F. Hovanec,
  jointly and severally, his attorneys-in-fact, each with the power
  of substitution, for him in any and all capacities, to sign any amendments
  to this Registration Statement on Form S-8, and to file the same,
  with exhibits thereto and other documents in connection therewith,
  with the Securities and Exchange Commission, hereby ratifying and
  confirming all that each of said attorneys-in-fact, or his substitute
  or substitutes, may do or cause to be done by virtue hereof.</FONT>
</P>
<P> <FONT size=2 face="Times New Roman, Times, 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="95%" border=0 cellspacing=0 cellpadding=0>
  <TR>
    <TD width="35%" align="center"><font size="2" face="Times New Roman, Times, serif"><B><u>Signature</u></B></font></TD>
    <TD align="center" width="35%"><font size="2" face="Times New Roman, Times, serif"><B><u>Title</u></B></font></TD>
    <TD align="center" width="15%"><font size="2" face="Times New Roman, Times, serif"><B><u>Date</u></B></font></TD>
    <TD align="center" width="15%">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%" align="center">&nbsp;</TD>
    <TD width="35%" align="center">&nbsp;</TD>
    <TD width="15%" align="center">&nbsp;</TD>
    <TD width="15%" align="center">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%"><FONT size=2 face="Times New Roman, Times, serif">/s/
      Louis R. Tomasetta</FONT></TD>
    <TD width="35%"><FONT size=2 face="Times New Roman, Times, serif">President,
      Chief Executive Officer and</FONT></TD>
    <TD width="15%" align="center"><FONT size=2 face="Times New Roman, Times, serif">August
      26, 2003</FONT></TD>
    <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%"> <HR align="left" width="95%" size=1 noshade></TD>
    <TD width="35%"><FONT size=2 face="Times New Roman, Times, serif">Director
      (Principal Executive Officer) </FONT></TD>
    <TD width="15%" align="center">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%"><FONT size=2 face="Times New Roman, Times, serif">Louis
      R. Tomasetta</FONT></TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%" align="center">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%" align="center">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%" align="center">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%"><FONT size=2 face="Times New Roman, Times, serif">/s/
      Eugene F. Hovanec</FONT></TD>
    <TD width="35%"><FONT size=2 face="Times New Roman, Times, serif">Vice
      President of Finance and Chief Financial</FONT></TD>
    <TD width="15%" align="center"><FONT size=2 face="Times New Roman, Times, serif">August
      26, 2003</FONT></TD>
    <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%"> <HR align="left" width="95%" size=1 noshade></TD>
    <TD width="35%"><FONT size=2 face="Times New Roman, Times, serif">Officer
      (Principal Financial and Accounting</FONT></TD>
    <TD width="15%" align="center">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%"><FONT size=2 face="Times New Roman, Times, serif">Eugene
      F. Hovanec</FONT></TD>
    <TD width="35%"><FONT size=2 face="Times New Roman, Times, serif">Officer)</FONT></TD>
    <TD width="15%" align="center">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%" align="center">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%" align="center">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%"><FONT size=2 face="Times New Roman, Times, serif">/s/
      James A. Cole</FONT></TD>
    <TD width="35%"><FONT size=2 face="Times New Roman, Times, serif">Director</FONT></TD>
    <TD width="15%" align="center"><FONT size=2 face="Times New Roman, Times, serif">August
      26, 2003</FONT></TD>
    <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%"> <HR align="left" width="95%" size=1 noshade></TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%" align="center">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%"><FONT size=2 face="Times New Roman, Times, serif">James
      A. Cole</FONT></TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%" align="center">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center">&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%" align="center">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%"><FONT size=2 face="Times New Roman, Times, serif">/s/
      John C. Lewis</FONT></TD>
    <TD width="35%"><FONT size=2 face="Times New Roman, Times, serif">Director</FONT></TD>
    <TD width="15%" align="center"><FONT size=2 face="Times New Roman, Times, serif">August
      26, 2003</FONT></TD>
    <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%"> <HR align="left" width="95%" size=1 noshade></TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%" align="center">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%"><FONT size=2 face="Times New Roman, Times, serif">John
      C. Lewis</FONT></TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%" align="center">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center">&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center">&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%"><HR align="left" width="95%" size=1 noshade></TD>
    <TD><FONT size=2 face="Times New Roman, Times, serif">Director</FONT></TD>
    <TD align="center"><FONT size=2 face="Times New Roman, Times, serif">August
      26, 2003</FONT></TD>
    <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%"><FONT size=2 face="Times New Roman, Times, serif">Alex
      Daly</FONT></TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%" align="center">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%" align="center">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%"><FONT size=2 face="Times New Roman, Times, serif">/s/
      Vincent Chan</FONT></TD>
    <TD width="35%"><FONT size=2 face="Times New Roman, Times, serif">Director</FONT></TD>
    <TD width="15%" align="center"><FONT size=2 face="Times New Roman, Times, serif">August
      26, 2003</FONT></TD>
    <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
    <TD><HR align="left" width="95%" size=1 noshade></TD>
    <TD>&nbsp;</TD>
    <TD align="center">&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%"><FONT size=2 face="Times New Roman, Times, serif">Vincent
      Chan</FONT></TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%" align="center">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
  </TR>
</TABLE>
<P align="center"> <FONT size=2 face="Times New Roman, Times, serif">S-1</FONT>
</P>
<font size="2" face="Times New Roman, Times, serif"><br>
<br>
</font>
<hr size=3 color=GRAY noshade>
<font size="2" face="Times New Roman, Times, serif">
<!-- *************************************************************************** -->
<!-- MARKER PAGE="sheet: 1; page: 1" -->
<br>
<br>
</font>
<P align="center"> <font size="2" face="Times New Roman, Times, serif"><B>EXHIBIT
  INDEX</B> </font></P>
<div align="center">
  <TABLE width="90%" border=0 cellspacing=0 cellpadding=0>
    <TR>
      <TD align="center" width="10%"><u><font size="2" face="Times New Roman, Times, serif"><B>Exhibit
        No.</B></font></u></TD>
      <TD align="center" width="5%">&nbsp;</TD>
      <TD align="center" width="85%"><u><font size="2" face="Times New Roman, Times, serif"><B>Description</B></font></u></TD>
    </TR>
    <TR>
      <TD width="10%" align="center">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="85%">&nbsp;</TD>
    </TR>
    <TR>
      <TD width="10%" align="center"><FONT size=2 face="Times New Roman, Times, serif">4.1</FONT></TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="85%"><FONT size=2 face="Times New Roman, Times, serif">Multilink
        Technology Corporation 1998 Stock Option Plan (filed herewith)</FONT></TD>
    </TR>
    <TR>
      <TD width="10%" align="center"><FONT size=2 face="Times New Roman, Times, serif">4.2</FONT></TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="85%"><FONT size=2 face="Times New Roman, Times, serif">Multilink
        Technology Corporation 1999 Stock Option Plan (filed herewith)</FONT></TD>
    </TR>
    <TR>
      <TD width="10%" align="center"><FONT size=2 face="Times New Roman, Times, serif">4.3</FONT></TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="85%"><FONT size=2 face="Times New Roman, Times, serif">Multilink
        Technology Corporation 2000 Stock Incentive Plan (filed herewith)</FONT></TD>
    </TR>
    <TR>
      <TD width="10%" align="center"><FONT size=2 face="Times New Roman, Times, serif">5.1</FONT></TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="85%"><FONT size=2 face="Times New Roman, Times, serif">Opinion
        of Davis Polk &amp; Wardwell (Counsel to the Registrant) as
        to the legality of securities</FONT></TD>
    </TR>
    <TR>
      <TD width="10%" align="center">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="85%"><FONT size=2 face="Times New Roman, Times, serif">being
        registered (filed herewith)</FONT></TD>
    </TR>
    <TR>
      <TD width="10%" align="center"><FONT size=2 face="Times New Roman, Times, serif">23.1&nbsp;</FONT></TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="85%"><FONT size=2 face="Times New Roman, Times, serif">Consent
        of KPMG LLP (filed herewith)</FONT></TD>
    </TR>
    <TR>
      <TD width="10%" align="center"><FONT size=2 face="Times New Roman, Times, serif">23.3&nbsp;</FONT></TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="85%"><FONT size=2 face="Times New Roman, Times, serif">Consent
        of Davis Polk &amp; Wardwell (included in Exhibit 5.1)</FONT></TD>
    </TR>
    <TR>
      <TD width="10%" align="center"><FONT size=2 face="Times New Roman, Times, serif">&nbsp;&nbsp;24</FONT></TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="85%"><FONT size=2 face="Times New Roman, Times, serif">Power
        of Attorney (Included on signature pages of this Registration
        Statement)</FONT></TD>
    </TR>
  </TABLE>
</div>
<HR noshade align="center" width="100%" size=2>
</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": "333-108230", "film-number": "03866807"}, "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"}}
S-8
As
      filed with the Securities and Exchange Commission on August 26,
      2003
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)
Multilink
  Technology Corporation 1998 Stock Option Plan
Multilink Technology Corporation 1999 Stock Option Plan
Multilink Technology Corporation 2000 Stock Incentive Plan
(Full title of the plans)
Eugene
  F. Hovanec
Chief Financial Officer
Vitesse Semiconductor Corporation
741 Calle Plano Camarillo, California 93012
(Name and address of agent for
  service)
(805) 388-3700
(Telephone number, including
  area code, of agent for service)
Copy to:
Francis
  S. Currie, Esq.
Davis Polk & Wardwell
1600 El Camino Real
Menlo Park, California 94025
(650) 752-2000
CALCULATION OF REGISTRATION
      FEE
Proposed
      maximum
Proposed
      maximum
Amount
      of
Title
      of securities
Amount
      to be
offering
      price
aggregate
registration
to
      be registered
registered
per
      share
offering
      price
fee
Common
      Stock, $0.01 par value, issuable under the
Multilink
      Technology Corporation 1998 Stock Option
Plan
      (1)
688,595
$
       8.56 (2)
$
       5,894,373.20
$   477.00
Common
      Stock, $0.01 par value, issuable under the
Multilink
      Technology Corporation 1999 Stock Option
Plan
      (1)
184,730
$24.17
      (2)
$
       4,562,831.00
$   370.00
Common
      Stock, $0.01 par value, issuable under the
Multilink
      Technology Corporation 2000 Stock Incentive
Plan
      (1)
396,453
$
       9.59 (2)
$  3,801,984.20
$   308.00
Totals
1,269,778
N/A
$14,256,188.40
$1,155.00
(1)
All
      options outstanding under the Multilink TechnologyCorporation1998
      Stock OptionPlan, Multilink Technology Corporation 1999 Stock
      Option Plan and Multilink Technology Corporation 2000 Stock Incentive
      Plan (the "Plans") were assumed by the Registrant in
      connection with its acquisition of Multilink Technology Corporation
      (the "Merger"), and such options are now exercisable
      for the Registrant's Common Stock.
(2)
Represents
      weighted average exercise price per share of the Registrant's
      common stock underlying outstanding options (as adjusted based
      on the exchange ratio in the Merger), pursuant to Rule 457(h)
      under the Securities Act of 1933.
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, 2002, 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 quarterly
      periods ended December 31, 2002, as amended, March 31, 2003 and
      June 30, 2003 filed pursuant to Section 13 or 15(d) of the Exchange
      Act.
3.
The
      Registrant's Current Report on Form 8-K dated February 7,
      2003 filed pursuant to Section 13 of the Exchange Act.
4.
The
      description of the Registrant's Common Stock, par value
      $.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
Multilink
      Technology Corporation 1998 Stock Option Plan (filed herewith)
4.2
Multilink
      Technology Corporation 1999 Stock Option Plan (filed herewith)
4.3
Multilink
      Technology Corporation 2000 Stock Incentive Plan (filed herewith)
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.
4
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 26th day of August 2003.
VITESSE
        SEMICONDUCTOR CORPORATION
By:
/s/ Eugene F. Hovanec
Eugene
        F. Hovanec
Vice
        President, Finance and Chief Financial Officer
POWER
  OF ATTORNEY
KNOW ALL PERSONS
  BY THESE PRESENTS, that each person whose signature appears below
  constitutes and appoints Louis R. Tomasetta and Eugene F. Hovanec,
  jointly and severally, his attorneys-in-fact, each with the power
  of substitution, for him in any and all capacities, to sign any amendments
  to this Registration Statement on Form S-8, and to file the same,
  with exhibits thereto and other documents in connection therewith,
  with the Securities and Exchange Commission, hereby ratifying and
  confirming all that each of said attorneys-in-fact, or his substitute
  or substitutes, may do or cause to be done by virtue hereof.
Pursuant to the
  requirements of the Securities Act, as amended, this Registration
  Statement has been signed by the following persons in the capacities
  and on the date indicated.
Signature
Title
Date
/s/
      Louis R. Tomasetta
President,
      Chief Executive Officer and
August
      26, 2003
Director
      (Principal Executive Officer)
Louis
      R. Tomasetta
/s/
      Eugene F. Hovanec
Vice
      President of Finance and Chief Financial
August
      26, 2003
Officer
      (Principal Financial and Accounting
Eugene
      F. Hovanec
Officer)
/s/
      James A. Cole
Director
August
      26, 2003
James
      A. Cole
/s/
      John C. Lewis
Director
August
      26, 2003
John
      C. Lewis
Director
August
      26, 2003
Alex
      Daly
/s/
      Vincent Chan
Director
August
      26, 2003
Vincent
      Chan
S-1
EXHIBIT
  INDEX
Exhibit
        No.
Description
4.1
Multilink
        Technology Corporation 1998 Stock Option Plan (filed herewith)
4.2
Multilink
        Technology Corporation 1999 Stock Option Plan (filed herewith)
4.3
Multilink
        Technology Corporation 2000 Stock Incentive Plan (filed herewith)
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)