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    <td align="center"><b><font size=2 face="serif">As filed with the Securities
          and Exchange Commission on October 23, 2006 </font></b></td>
  </tr>
  <tr>
    <td align="right"><b><font size=2 face="serif">Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></b></td>
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<P align="center"><B><FONT size=5 face="serif">UNITED STATES<br>
  SECURITIES AND EXCHANGE COMMISSION<br>
  </FONT><FONT size="3" face="serif">Washington, D.C. 20549</FONT></B></P>
<hr align=center width=15% size=1 noshade color="#000000">
<P align="center"> <B><FONT size=5 face="serif">FORM S-8<br>
  </FONT></B><B><FONT size=3 face="serif">REGISTRATION STATEMENT</FONT></B><font size="3"><BR>
  <B><FONT face="serif">UNDER THE SECURITIES ACT OF 1933</FONT></B></font></P>
<P align="center"> <B><FONT size=5 face="serif">BURGER KING HOLDINGS, INC.<br>
  </FONT></B><B><FONT size=1 face="serif">(Exact Name of Registrant as specified
  in its charter)</FONT></B></P>
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  <TR valign="bottom">
    <TD align=center width=33% nowrap> <B><FONT size=1 face="serif">Delaware</FONT></B> </TD>
    <TD align=left width=34% nowrap>&nbsp; </TD>
    <TD align=center width=33% nowrap> <B><FONT size=1 face="serif">75-3095469</FONT></B> </TD>
  </TR>
  <TR valign="top">
    <TD width=33% align=center nowrap> <FONT size=1 face="serif">(State or other
        jurisdiction of<br>
      incorporation or organization)</FONT></TD>
    <TD width=34% align=left nowrap>&nbsp; </TD>
    <TD width=33% align=center nowrap> <FONT size=1 face="serif">(I.R.S. Employer<br>
      Identification No.)</FONT><FONT size=1 face="serif">&nbsp;</FONT></TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=33% nowrap>&nbsp; </TD>
    <TD align=center width=34% nowrap> <B><FONT size=2 face="serif">5505 Blue
          Lagoon Drive</FONT></B> </TD>
    <TD align=left width=33% nowrap>&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=33% nowrap>&nbsp; </TD>
    <TD align=center width=34% nowrap> <B><FONT size=2 face="serif">Miami, Florida
          33126</FONT></B> </TD>
    <TD align=left width=33% nowrap>&nbsp; </TD>
  </TR>
  <TR align="center" valign="bottom">
    <TD colspan="3" nowrap> <font size=1 face="serif">(Address including Zip
        Code, and Telephone Number, Including Area Code, of Registrant&#146;s
        Principal Executive Offices)</font></TD>
  </TR>
</TABLE>
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  <tr>
    <td align="center"><hr align=center width=15% size=1 noshade color="#000000"></td>
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    <td align="center"><font size="4" face="serif"><b>BURGER KING HOLDINGS, INC.
          EQUITY INCENTIVE PLAN</b></font></td>
  </tr>
  <tr>
    <td align="center"><font size="4" face="serif"><b>BURGER KING HOLDINGS, INC.
          2006 OMNIBUS INCENTIVE PLAN</b></font></td>
  </tr>
  <tr>
    <td align="center"><font size=1 face="serif">(Full title of the plan)</font></td>
  </tr>
  <tr>
    <td align="center"><hr align=center width=15% size=1 noshade color="#000000"></td>
  </tr>
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    <td align="center"><b><font size=2 face="serif">Anne Chwat, Esq.</font></b></td>
  </tr>
  <tr>
    <td align="center"><b><font size=2 face="serif">General Counsel</font></b></td>
  </tr>
  <tr>
    <td align="center"><b><font size=2 face="serif">Burger King Holdings, Inc.</font></b></td>
  </tr>
  <tr>
    <td align="center"><b><font size=2 face="serif">5505 Blue Lagoon Drive</font></b></td>
  </tr>
  <tr>
    <td align="center"> <b><font size=2 face="serif">Miami, Florida 33126</font></b></td>
  </tr>
  <tr>
    <td align="center">&nbsp;</td>
  </tr>
  <tr>
    <td align="center"><b><font size=2 face="serif">(305) 378-3000</font></b></td>
  </tr>
  <tr>
    <td align="center"><hr align=center width=15% size=1 noshade color="#000000"></td>
  </tr>
  <tr>
    <td align="center"><font size=1 face="serif">(Name, address and telephone
        number, including area code, of agent for service)</font></td>
  </tr>
  <tr>
    <td align="center"><hr align=center width=15% size=1 noshade color="#000000"></td>
  </tr>
  <tr>
    <td align="center"><i><font size=2 face="serif">Copy to:</font></i></td>
  </tr>
  <tr>
    <td align="center"><B><FONT size=2 face="serif">Jeffrey Small, Esq.<br>
      Deanna Kirkpatrick, Esq.<br>
      Davis Polk &amp; Wardwell<br>
      450 Lexington Avenue<br>
      New York, New York 10017<br>
      212-450-4000</FONT></B></td>
  </tr>
</table>
<br>
<TABLE border=0 width=100% cellspacing=0 cellpadding=0>
  <TR valign="bottom">
    <TD colspan="9" align=center> <B><FONT size=2 face="serif">CALCULATION OF
          REGISTRATION FEE</FONT></B> </TD>
  </TR>
  <TR valign="bottom">
    <TD colspan="9" align=center nowrap><hr size=4 color=GRAY></TD>
  </TR>
  <TR valign="bottom">
    <TD align=center width=32% nowrap> <B><FONT size=2 face="serif">Title of
          each class<br>
      of Securities to be registered</FONT></B></TD>
    <TD  width=2%><font size="2">&nbsp;</font> </TD>
    <TD align=center width=15% nowrap> <B><FONT size=2 face="serif">Amount to
          be<br>
      registered(1)</FONT></B> </TD>
    <TD  width=2%><font size="2">&nbsp;</font> </TD>
    <TD align=center width=15% nowrap> <B><FONT size=2 face="serif"> <B><FONT size=2 face="serif">Proposed
              maximum<br>
      offering price<br>
      per </FONT></B>share</FONT></B> </TD>
    <TD GUTTER align=left width=2% nowrap><font size="2">&nbsp;</font> </TD>
    <TD align=center width=15% nowrap> <B><FONT size=2 face="serif">Proposed
          maximum<br>
      aggregate offering price</FONT></B> </TD>
    <TD GUTTER align=left width=2% nowrap><font size="2">&nbsp;</font> </TD>
    <TD align=center width=15% nowrap> <B><FONT size=2 face="serif">Amount of<br>
      registration fee</FONT></B> </TD>
  </TR>
  <TR>
    <TD colspan="9"> <HR noshade size=1> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=32% nowrap> <FONT size=2 face="serif">Common Stock,
        par value &#36;0.01 per share</FONT> </TD>
    <TD  width=2%><font size="2">&nbsp;</font> </TD>
    <TD align=center width=15% nowrap> <FONT size=2 face="serif">8,393,172 (2) </FONT> </TD>
    <TD  width=2% align="center"><font size="2">&nbsp;</font> </TD>
    <TD align=center width=15% nowrap> <FONT size=2 face="serif">&#36;16.49 <FONT size=2 face="serif">(2)</FONT> </FONT> </TD>
    <TD GUTTER align=center width=2% nowrap>&nbsp;</TD>
    <TD align=center width=15% nowrap> <FONT size=2 face="serif">&#36;138,403,406.28 <FONT size=2 face="serif">(2)</FONT> </FONT> </TD>
    <TD GUTTER align=center width=2% nowrap>&nbsp;</TD>
    <TD align=center width=15% nowrap> <FONT size=2 face="serif">&#36;14,809.16 <FONT size=2 face="serif">(2)</FONT> </FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=32% nowrap> <FONT size=2 face="serif">Common Stock,
        par value &#36;0.01 per share</FONT> </TD>
    <TD  width=2%><font size="2">&nbsp;</font> </TD>
    <TD align=center width=15% nowrap> <FONT size=2 face="serif">8,882,467 <FONT size=2 face="serif">(3)</FONT> </FONT> </TD>
    <TD  width=2% align="center"><font size="2">&nbsp;</font> </TD>
    <TD align=center width=15% nowrap> <FONT size=2 face="serif">&#36;&nbsp;&nbsp;8.66 <FONT size=2 face="serif">(3)</FONT> </FONT> </TD>
    <TD GUTTER align=center width=2% nowrap>&nbsp;</TD>
    <TD align=center width=15% nowrap> <FONT size=2 face="serif">&#36;&nbsp;&nbsp;76,922,164.22 <FONT size=2 face="serif">(3)</FONT> </FONT> </TD>
    <TD GUTTER align=center width=2% nowrap>&nbsp;</TD>
    <TD align=center width=15% nowrap> <FONT size=2 face="serif">&#36;&nbsp;&nbsp;8,230.67 <FONT size=2 face="serif">(3)</FONT> </FONT> </TD>
  </TR>
  <TR>
    <TD colspan="9"> <HR noshade size=1> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=32% nowrap> <FONT size=2 face="serif">TOTALS:</FONT> </TD>
    <TD  width=2%><font size="2">&nbsp;</font> </TD>
    <TD align=center width=15% nowrap> <FONT size=2 face="serif">17,275,639</FONT> &nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD  width=2% align="center"><font size="2">&nbsp;</font> </TD>
    <TD align=center width=15% nowrap><font size="2">&nbsp;</font> </TD>
    <TD GUTTER align=center width=2% nowrap><font size="2">&nbsp;</font> </TD>
    <TD align=center width=15% nowrap><font size="2">&nbsp;</font> </TD>
    <TD GUTTER align=center width=2% nowrap><font size="2">&nbsp;</font> </TD>
    <TD align=center width=15% nowrap> <FONT size=2 face="serif">&#36;23,039.83</FONT> &nbsp;&nbsp;&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD colspan="9" align=center nowrap><hr size=4 color=GRAY></TD>
  </TR>
</TABLE>
<TABLE border=0 cellspacing=0 cellpadding=0>
  <TR>
    <TD width="4%" valign=top nowrap> <FONT size=2 face="serif">(1)</FONT></TD>
    <TD width=96%> <FONT size=2 face="serif">Plus an indeterminate number of
        additional shares which may be offered and issued to prevent dilution
        resulting from stock splits, stock dividends or similar transactions.</FONT> </TD>
  </TR>
  <TR>
    <TD colspan=2><font size="2">&nbsp;</font></TD>
  </TR>
  <TR>
    <TD width="4%" valign=top nowrap> <FONT size=2 face="serif">(2)</FONT></TD>
    <TD width=96%> <FONT size=2 face="serif">Estimated pursuant to Rules 457(h)
        and 457(c) under the Securities Act of 1933, as amended (the &#147;1933
        Act&#148;), solely for the purpose of computing the registration fee,
        based on the average of the high and low prices of the securities being
        registered under the Burger King Holdings, Inc. Equity Incentive Plan
        and the Burger King Holdings, Inc. 2006 Omnibus Incentive Plan (collectively,
        the &#147;Plans&#148;) hereby on the New York Stock Exchange LLC on October
        16, 2006.</FONT> </TD>
  </TR>
  <TR>
    <TD valign=top nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR>
    <TD valign=top nowrap> <FONT size=2 face="serif">(3)</FONT><font size="2">&nbsp; &nbsp; &nbsp; </font></TD>
    <TD> <FONT size=2 face="serif">Estimated pursuant to Rule 457(h) under the
        1933 Act, solely for the purpose of calculating the registration fee
        of stock options and restricted share units granted and outstanding under
        the Plans, based on a weighted average exercise price or weighted average
        grant date fair market value, as applicable, of &#36;8.66.</FONT> </TD>
  </TR>
</TABLE>
<br>
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<br>
<br>
<p style="page-break-before:always"></p>
<PAGE>
<br>
<br>
<P align="center"> <B><FONT size=2 face="serif">PART I</FONT></B></P>
<P align="center"> <B><FONT size=2 face="serif">INFORMATION REQUIRED IN THE SECTION
      10(a) PROSPECTUS</FONT></B></P>
<P align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">The
    information specified in Item 1 and Item 2 of Part I of this Registration
    Statement on Form S-8 (the &#147;Registration Statement&#148;) is omitted
    from this filing in accordance with the provisions of Rule 428 under the
    1933 Act and the introductory note to Part I of the Registration Statement.
    The documents containing the information specified in Part I will be delivered
    to the participants in the Plans covered by this Registration Statement as
    required by Rule 428(b)(1).</FONT></P>
<P align="center"> <B><FONT size=2 face="serif">PART II</FONT></B></P>
<P align="center"> <B><FONT size=2 face="serif">INFORMATION REQUIRED IN THE REGISTRATION
      STATEMENT</FONT></B></P>
<P align="left"> <B><FONT size=2 face="serif">ITEM 3. INCORPORATION OF DOCUMENTS
      BY REFERENCE</FONT></B></P>
<P align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">The
    following documents filed with the Securities and Exchange Commission (the &#147;Commission&#148;)
    by Burger King Holdings, Inc. (the &#147;Company&#148; or the &#147;Registrant&#148;)
    pursuant to the 1933 Act and the Securities Exchange Act of 1934, as amended
    (the &#147;1934 Act&#148;), are incorporated herein by reference.</FONT></P>
<P align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(1)
    The Company&#146;s Annual Report on Form 10-K (Registration No. 001-32875)
    for the fiscal year ended on June 30, 2006. </FONT></P>
<P align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(2)
    All reports filed pursuant to Section 13(a) or 15(d) of the 1934 Act subsequent
    to the filing of the form referred to in (a) above.</FONT></P>
<P align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(3)
    The description of the Company&#146;s capital stock which is contained in
    the Company&#146;s Registration Statement on Form 8-A, filed with the Commission
    on May 9, 2006 (Registration Statement 001-32875), including any amendments
    or supplements thereto.</FONT></P>
<P align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">All
    documents subsequently filed by the Company pursuant to Sections 13(a), 13(c),
    14 and 15(d) of the 1934 Act, prior to the filing of a post-effective amendment
    which indicates that all securities offered have been sold or which deregisters
    all securities then remaining unsold, shall be deemed to be incorporated
    by reference herein and to be a part hereof from the date of filing of such
    documents.</FONT></P>
<P align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Any
    statement contained in a document incorporated or deemed to be incorporated
    by reference herein shall be deemed to be modified or superseded for purposes
    of this Registration Statement to the extent that a statement contained herein,
    (or in any other subsequently filed document which also is incorporated or
    deemed to be incorporated by reference herein), modifies or supersedes such
    statement. Any such statement so modified or superseded shall not be deemed,
    except as so modified or superseded, to constitute a part of this Registration
    Statement.</FONT></P>
<P align="left"> <B><FONT size=2 face="serif">ITEM 4. DESCRIPTION OF SECURITIES</FONT></B></P>
<P align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Not
    applicable.</FONT></P>
<P align="left"> <B><FONT size=2 face="serif">ITEM 5. INTEREST OF NAMED EXPERTS
      AND COUNSEL</FONT></B></P>
<P align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">None.</FONT></P>
<P align="left"> <B><FONT size=2 face="serif">ITEM 6. INDEMNIFICATION OF DIRECTORS
      AND OFFICERS</FONT></B></P>
<P align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Section
    145 of the Delaware General Corporation Law provides that a corporation may
    indemnify directors and officers as well as other employees and individuals
    against expenses (including attorneys&#146; fees), judgments, fines and amounts
    paid in settlement actually and reasonably incurred by such person in connection
    with any threatened, pending or completed actions, suits or proceedings in
    which such person is made a party by reason of such person being or having
    been a director, officer, employee or agent to the Company. The Delaware
    General Corporation Law provides that Section 145 is not exclusive of other
    rights to which those seeking indemnification may be </FONT></P>
<br>
<br>
<hr size=3 color=GRAY noshade>
<p style="page-break-before:always"></p>
<PAGE> <br>
<br>
<P align="left"> <FONT size=2 face="serif">entitled under any bylaw, agreement,
    vote of stockholders or disinterested directors or otherwise. The Company&#146;s
    Certificate of Incorporation provides for indemnification by the Company
    of its directors, officers and employees to the fullest extent permitted
    by the Delaware General Corporation Law.</FONT></P>
<P align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Section
    102(b)(7) of the Delaware General Corporation Law permits a corporation to
    provide in its certificate of incorporation that a director of the corporation
    shall not be personally liable to the corporation or its stockholders for
    monetary damages for breach of fiduciary duty as a director, except for liability
    (i) for any breach of the director&#146;s duty of loyalty to the corporation
    or its stockholders, (ii) for acts or omissions not in good faith or which
    involve intentional misconduct or a knowing violation of law, (iii) for unlawful
    payments of dividends or unlawful stock repurchases, redemptions or other
    distributions, or (iv) for any transaction from which the director derived
    an improper personal benefit. The Company&#146;s Certificate of Incorporation
    provides for such limitation of liability to the fullest extent permitted
    by the Delaware General Corporation Law.</FONT></P>
<P align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">The
    Company maintains standard policies of insurance under which coverage is
    provided (a) to its directors and officers against loss rising from claims
    made by reason of breach of duty or other wrongful act, while acting in their
    capacity as directors and officers of the Company, and (b) to the Company
    with respect to payments which may be made by the Company to such officers
    and directors pursuant to any indemnification provision contained in the
    Company&#146;s Certificate of Incorporation or otherwise as a matter of law.</FONT></P>
<P align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">The
    form of underwriting agreement filed as Exhibit 1.1 to the Company&#146;s
    1933 Act Registration Statement on Form S-1/A (Registration No. 333-131897)
    filed with the Commission on April 24, 2006 provides for indemnification
    of directors and certain officers of the Company by the underwriters against
    certain liabilities.</FONT></P>
<P align="left"> <B><FONT size=2 face="serif">ITEM 7. EXEMPTION FROM REGISTRATION
      CLAIMED</FONT></B></P>
<P align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Not
    applicable.</FONT><BR>
  <BR>
  <B><FONT size=2 face="serif">ITEM 8. EXHIBITS</FONT></B></P>
<TABLE width="95%" border=0 cellpadding=0 cellspacing=0>
  <TR>
    <TD width="5%" valign=top nowrap>&nbsp;</TD>
    <TD width="5%" valign=top nowrap> <FONT size=2 face="serif">4.1</FONT></TD>
    <TD width=90%> <FONT size=2 face="serif">Amended and Restated Certificate
        of Incorporation of Burger King Holdings, Inc. (incorporated by reference
        to Exhibit 3.1 of Form 10-K filed on August 31, 2006 (Commission File
        No. 001-32875)).*</FONT> </TD>
  </TR>
  <TR>
    <TD colspan=3>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="5%" valign=top nowrap>&nbsp;</TD>
    <TD width="5%" valign=top nowrap> <FONT size=2 face="serif">4.2</FONT></TD>
    <TD width=90%> <FONT size=2 face="serif">Amended and Restated Bylaws of Burger
        King Holdings, Inc. (incorporated by reference to Exhibit 3.2 of Form
        10-K filed on August 31, 2006 (Commission File No. 001-32875)).*</FONT> </TD>
  </TR>
  <TR>
    <TD colspan=3>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="5%" valign=top nowrap>&nbsp;</TD>
    <TD width="5%" valign=top nowrap> <FONT size=2 face="serif">5</FONT></TD>
    <TD width=90%> <FONT size=2 face="serif">Opinion of Davis Polk &amp; Wardwell.</FONT> </TD>
  </TR>
  <TR>
    <TD colspan=3>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="5%" valign=top nowrap>&nbsp;</TD>
    <TD width="5%" valign=top nowrap> <FONT size=2 face="serif">23.1</FONT></TD>
    <TD width=90%> <FONT size=2 face="serif">Consent of KPMG LLP.</FONT> </TD>
  </TR>
  <TR>
    <TD colspan=3>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="5%" valign=top nowrap>&nbsp;</TD>
    <TD width="5%" valign=top nowrap> <FONT size=2 face="serif">23.2</FONT></TD>
    <TD width=90%> <FONT size=2 face="serif">Consent of Davis Polk &amp; Wardwell
        (included in Exhibit 5).</FONT> </TD>
  </TR>
  <TR>
    <TD colspan=3>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="5%" valign=top nowrap>&nbsp;</TD>
    <TD width="5%" valign=top nowrap> <FONT size=2 face="serif">24</FONT></TD>
    <TD width=90%> <FONT size=2 face="serif">Powers of attorney (included on
        the signature pages hereof).</FONT> </TD>
  </TR>
  <TR>
    <TD colspan=3>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="5%" valign=top nowrap>&nbsp;</TD>
    <TD width="5%" valign=top nowrap> <FONT size=2 face="serif">99.1</FONT></TD>
    <TD width=90%> <FONT size=2 face="serif">Burger King Holdings, Inc. Equity
        Incentive Plan (incorporated by reference to Exhibit 10.10 of Form S-1/A
        filed on May 16, 2006 (Commission File No. 333-131897)).*</FONT> </TD>
  </TR>
  <TR>
    <TD colspan=3>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="5%" valign=top nowrap>&nbsp;</TD>
    <TD width="5%" valign=top nowrap> <FONT size=2 face="serif">99.2</FONT></TD>
    <TD width=90%> <FONT size=2 face="serif">Burger King Holdings, Inc. 2006
        Omnibus Incentive Plan (incorporated by reference to Exhibit 10.11 of
        Form S-1/A filed on April 24, 2006 (Commission File No. 333-131897)).*</FONT> </TD>
  </TR>
</TABLE>
<P align="left"> <FONT size=2 face="serif">____________________</FONT><BR>
  <FONT size=2 face="serif">* Incorporated by reference.</FONT></P>
<P align="left"> <B><FONT size=2 face="serif">ITEM 9. REQUIRED UNDERTAKINGS</FONT></B></P>
<P align="left"> <FONT size=2 face="serif">The undersigned Registrant hereby
    undertakes:</FONT></P>
<blockquote>
  <p align="left"> &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: </FONT></p>
  <blockquote>
    <p align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(i)
        To include any prospectus required by Section 10(a)(3) of the 1933 Act; </FONT></p>
  </blockquote>
</blockquote>
<P align="center"><FONT size=2 face="serif">2</FONT></P>
<br>
<br>
<hr size=3 color=GRAY noshade>
<p style="page-break-before:always"></p>
<PAGE> <br>
<br>
<blockquote>
  <blockquote>
    <p align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(ii)
        To reflect in the prospectus any facts or events arising after the effective
        date of this Registration Statement (or the most recent post-effective
        amendment thereof) which, individually or in the aggregate, represent
        a fundamental change in the information set forth in this Registration
        Statement;</FONT></p>
    <p align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(iii)
        To include any material information with respect to the plan of distribution
        not previously disclosed in this Registration Statement or any material
        change to such information in this Registration Statement;</FONT></p>
    <p align="left"> <I><FONT size=2 face="serif">provided</FONT></I><FONT size=2 face="serif">, </FONT><I><FONT size=2 face="serif">however</FONT></I><FONT size=2 face="serif">,
        that paragraphs (1)(i) and (1)(ii) do not apply if the information required
        to be included in a post-effective amendment by those paragraphs is contained
        in periodic reports filed by the Registrant pursuant to Section 13 or
        15(d) of the 1934 Act that are incorporated by reference in this Registration
        Statement.</FONT></p>
  </blockquote>
  <p align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(2)
      That, for the purpose of determining any liability under the 1933 Act each
      such post-effective amendment shall be deemed to be a new registration
      statement relating to the securities offered therein, and the offering
      of such securities at that time shall be deemed to be the initial </FONT><I><FONT size=2 face="serif">bona
      fide</FONT></I><FONT size=2 face="serif"> offering thereof. </FONT></p>
  <p align="left"> &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 align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(4)
      That, for the purpose of determining liability under the 1933 Act to any
      purchaser:</FONT></p>
  <blockquote>
    <p align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(i)
        If the Registrant is relying on Rule 430B:</FONT></p>
    <blockquote>
      <p align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(A)
          Each prospectus filed by the Registrant pursuant to Rule 424(b)(3)
          shall be deemed to be part of the registration statement as of the
          date the filed prospectus was deemed part of and included in the registration
          statement; and </FONT></p>
      <p align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(B)
          Each prospectus required to be filed pursuant to Rule 424(b)(2), (b)(5),
          or (b)(7) as part of a registration statement in reliance on Rule 430B
          relating to an offering made pursuant to Rule 415(a)(1)(i), (vii),
          or (x) for the purpose of providing the information required by section
          10(a) of the 1933 Act shall be deemed to be part of and included in
          the registration statement as of the earlier of the date such form
          of prospectus is first used after effectiveness or the date of the
          first contract of sale of securities in the offering described in the
          prospectus. As provided in Rule 430B, for liability purposes of the
          issuer and any person that is at that date an underwriter, such date
          shall be deemed to be a new effective date of the registration statement
          relating to the securities in the registration statement to which that
          prospectus relates, and the offering of such securities at that time
          shall be deemed to be the initial </FONT><I><FONT size=2 face="serif">bona
          fide</FONT></I><FONT size=2 face="serif"> offering thereof. </FONT><I><FONT size=2 face="serif">Provided,
          however</FONT></I><FONT size=2 face="serif">, that no statement made
          in a registration statement or prospectus that is part of the registration
          statement or made in a document incorporated or deemed incorporated
          by reference into the registration statement or prospectus that is
          part of the registration statement will, as to a purchaser with a time
          of contract of sale prior to such effective date, supersede or modify
          any statement that was made in the registration statement or prospectus
          that was part of the registration statement or made in any such document
          immediately prior to such effective date; or</FONT></p>
    </blockquote>
    <p align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(ii)
        If the Registrant is subject to Rule 430C, each prospectus filed pursuant
        to Rule 424(b) as part of a registration statement relating to an offering,
        other than registration statements relying on Rule 430B or other than
        prospectuses filed in reliance on Rule 430A, shall be deemed to be part
        of and included in the registration statement as of the date it is first
        used after effectiveness. </FONT><I><FONT size=2
face="serif">Provided, however</FONT></I><FONT size=2 face="serif">, that no
        statement made in a registration statement or prospectus that is part
        of the registration statement or made in a document incorporated or deemed
        incorporated by reference into the registration statement or prospectus
        that is part of the registration statement will, as to a purchaser with
        a time of contract of sale prior to such first use, supersede or modify
        any statement that was made in the registration statement or prospectus
        that was part of the registration statement or made in any such document
        immediately prior to such date of first use.</FONT></p>
  </blockquote>
  <p align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(5)
      That, for the purpose of determining liability of the Registrant under
      the 1933 Act to any purchaser in the initial distribution of the securities:</FONT></p>
</blockquote>
<P align="center"> <FONT size=2 face="serif">3</FONT></P>
<br>
<br>
<hr size=3 color=GRAY noshade>
<p style="page-break-before:always"></p>
<PAGE> <br>
<br>
<blockquote>
  <blockquote>
    <p align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">The
        undersigned Registrant undertakes that in a primary offering of securities
        of the undersigned Registrant pursuant to this Registration Statement,
        regardless of the underwriting method used to sell the securities to
        the purchaser, if the securities are offered or sold to such purchaser
        by means of the following communications, the undersigned Registrant
        will be a seller to the purchaser and will be considered to offer or
        sell such securities to such purchaser:</FONT></p>
    <blockquote>
      <p align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(i)
          Any preliminary prospectus or prospectus of the undersigned Registrant
          relating to the offering required to be filed pursuant to Rule 424;</FONT></p>
      <p align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(ii)
          Any free writing prospectus relating to the offering prepared by or
          on behalf of the undersigned Registrant or used or referred to by the
          undersigned Registrant;</FONT></p>
      <p align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(iii)
          The portion of any other free writing prospectus relating to the offering
          containing material information about the undersigned Registrant or
          its securities provided by or on behalf of the undersigned Registrant;
          and</FONT></p>
      <p align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(iv)
          Any other communication that is an offer in the offering made by the
          undersigned Registrant to the purchaser.</FONT></p>
    </blockquote>
    <p align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">The
        undersigned Registrant hereby undertakes that, for purposes of determining
        any liability under the 1933 Act each filing of the Registrant&#146;s
        annual report pursuant to Section 13(a) or Section 15(d) of the 1934
        Act (and, where applicable, each filing of an employee benefit plan&#146;s
        annual report pursuant to Section 15(d) of the 1934 Act) that is incorporated
        by reference in the registration statement shall be deemed to be a new
        registration statement relating to the securities offered therein, and
        the offering of such securities at that time shall be deemed to be the
        initial </FONT><I><FONT size=2 face="serif">bona fide</FONT></I><FONT size=2 face="serif"> offering
        thereof. </FONT></p>
  </blockquote>
</blockquote>
<P align="left"> <FONT size=2 face="serif">Insofar as indemnification for liabilities
    arising under the 1933 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 1933 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 1933 Act and will be governed
    by the final adjudication of such issue.</FONT></P>
<P align="center"> <FONT size=2 face="serif">4</FONT></P>
<br>
<br>
<hr size=3 color=GRAY noshade>
<p style="page-break-before:always"></p>
<PAGE> <br>
<br>
<P align="center"> <B><FONT size=2 face="serif">SIGNATURES</FONT></B></P>
<P align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Pursuant
    to the requirements of the 1933 Act, the Company certifies that it has reasonable
    grounds to believe that it meets all of the requirements for filing this
    Registration Statement and has duly caused this Registration Statement to
    be signed on its behalf by the undersigned, thereunto duly authorized, in
    the City of Miami, State of Florida, on the 20th day of October, 2006.</FONT></P>
<div align="right">
  <table width="50%" border="0" cellspacing="0" cellpadding="0">
    <tr>
      <td colspan="3"> <FONT size=2 face="serif">Burger King Holdings, Inc.</FONT> </td>
    </tr>
    <tr>
      <td width="7%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
      <td width="10%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
      <td width="83%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    </tr>
    <tr>
      <td width="7%"><font size="2" face="Times New Roman, Times, serif">By:</font></td>
      <td colspan="2"><font size="2">/s/ John W. Chidsey</font> </td>
    </tr>
    <tr>
      <td width="7%"><font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
      <td colspan="2"><hr align="left" width=60% size=1 noshade color="#000000"></td>
    </tr>
    <tr>
      <td><font size="2" face="Times New Roman, Times, serif">&nbsp;</font><font size="2" face="Times New Roman, Times, serif">Name:</font></td>
      <td colspan="2"><font size="2">John W. Chidsey</font> <font size="2" face="Times New Roman, Times, serif">&nbsp;</font></td>
    </tr>
    <tr>
      <td><font size="2" face="Times New Roman, Times, serif">&nbsp;</font><font size="2" face="Times New Roman, Times, serif">Title:</font></td>
      <td colspan="2"><font size="2" face="Times New Roman, Times, serif">Chief
      Executive Officer </font></td>
    </tr>
  </table>
</div>
<P align="left">&nbsp;</P>
<P align="center"> <FONT size=2 face="serif">5</FONT></P>
<br>
<br>
<hr size=3 color=GRAY noshade>
<p style="page-break-before:always"></p>
<PAGE> <br>
<br>
<P align="left">&nbsp; </P>
<p><font size="2" face="Times New Roman, Times, serif">KNOW ALL MEN BY THESE
    PRESENTS, that each person whose signature appears below hereby constitutes
    and appoints John W. Chidsey his true and lawful attorney-in-fact and agent,
    with full power of substitution and resubstitution, for him and in his name,
    place and stead, in any and all capacities, to sign any and all amendments
    to the registration statement (including any post-effective amendments and
    any registration statements under Rule 462(b)), and to file the same, with
    all exhibits thereto, and other documents in connection therewith, with the
    Securities and Exchange Commission, granting unto said attorney-in-fact and
    agent full power and authority to do and perform each and every act and thing
    requisite and necessary to be done in and about the premises, as fully to
    all intents and purposes as he might or could do in person, hereby ratifying
    and confirming all that said attorney-in-fact and agent, or their substitute
    or substitutes, may lawfully do or cause to be done by virtue hereof.</font></p>
<p> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="2" face="Times New Roman, Times, serif">Pursuant
    to the requirements of the 1933 Act, this Registration Statement has been
    signed by the following persons in the capacities and on the dates indicated. </font></p>
<TABLE border=0 width=90% cellspacing=0 cellpadding=0>
  <TR align="center" valign="bottom">
    <TD width=35% nowrap> <B><FONT size=1 face="serif">Signature</FONT></B></TD>
    <TD  width=5%>&nbsp; </TD>
    <TD width=35% nowrap> <B><FONT size=1 face="serif">Title</FONT></B></TD>
    <TD  width=5%>&nbsp; </TD>
    <TD width=20% align=center nowrap> <B><FONT size=1 face="serif">Date</FONT></B></TD>
  </TR>
  <TR valign="bottom">
    <TD align=left nowrap><HR noshade size=1></TD>
    <TD>&nbsp;</TD>
    <TD align=left nowrap><HR noshade size=1></TD>
    <TD>&nbsp;</TD>
    <TD align=center nowrap><HR noshade size=1></TD>
  </TR>
  <TR valign="bottom">
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=center nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">/s/ John W. Chidsey</FONT>  </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Chief Executive
        Officer and Director</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap> <FONT size=2 face="serif">October</FONT> <FONT size=2 face="serif">20,
        2006</FONT> </TD>
  </TR>
  <TR>
    <TD width="35%"> <HR noshade size=1> </TD>
    <TD width="5%"> </TD>
    <TD width="35%"> <font size=2 face="serif">(principal executive officer)</font> </TD>
    <TD width="5%"> </TD>
    <TD width="20%" align="center"> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">John W. Chidsey</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap>&nbsp;</TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap>&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=center nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">/s/ Ben K. Wells</FONT>  </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Chief Financial
        Officer and Treasurer</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap> <FONT size=2 face="serif">October</FONT> <FONT size=2 face="serif">20,
    2006</FONT> </TD>
  </TR>
  <TR>
    <TD width="35%"> <HR noshade size=1> </TD>
    <TD width="5%"> </TD>
    <TD width="35%"> <font size=2 face="serif">(principal financial officer)</font> </TD>
    <TD width="5%"> </TD>
    <TD width="20%" align="center"> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Ben K. Wells</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap>&nbsp;</TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap>&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=center nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">/s/ Christopher
        M. Anderson</FONT>  </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Vice President
        and Controller</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap> <FONT size=2 face="serif">October</FONT> <FONT size=2 face="serif">20,
    2006</FONT> </TD>
  </TR>
  <TR>
    <TD width="35%"> <HR noshade size=1> </TD>
    <TD width="5%"> </TD>
    <TD width="35%"> <font size=2 face="serif">(principal accounting officer)</font> </TD>
    <TD width="5%"> </TD>
    <TD width="20%" align="center"> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Christopher M.
        Anderson</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap>&nbsp;</TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap>&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=center nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap>&nbsp; </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Non-Executive
        Chairman</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%"> <HR noshade size=1> </TD>
    <TD width="5%"> </TD>
    <TD width="35%"> </TD>
    <TD width="5%"> </TD>
    <TD width="20%" align="center"> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Brian Thomas Swette</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap>&nbsp; </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap>&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=center nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">/s/ Andrew B.
        Balson</FONT>  </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Director</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap> <FONT size=2 face="serif">October</FONT> <FONT size=2 face="serif">20,
    2006</FONT> </TD>
  </TR>
  <TR>
    <TD width="35%"> <HR noshade size=1> </TD>
    <TD width="5%"> </TD>
    <TD width="35%"> </TD>
    <TD width="5%"> </TD>
    <TD width="20%" align="center"> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Andrew B. Balson</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap>&nbsp; </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap>&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=center nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap>&nbsp; </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Director</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%"> <HR noshade size=1> </TD>
    <TD width="5%"> </TD>
    <TD width="35%"> </TD>
    <TD width="5%"> </TD>
    <TD width="20%" align="center"> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">David Bonderman</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap>&nbsp; </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap>&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=center nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">/s/ Richard W.
        Boyce</FONT>  </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Director</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap> <FONT size=2 face="serif">October</FONT> <FONT size=2 face="serif">17,
        2006</FONT> </TD>
  </TR>
  <TR>
    <TD width="35%"> <HR noshade size=1> </TD>
    <TD width="5%"> </TD>
    <TD width="35%"> </TD>
    <TD width="5%"> </TD>
    <TD width="20%" align="center"> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Richard W. Boyce</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap>&nbsp; </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap>&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=center nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">/s/ David A. Brandon</FONT>  </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Director</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap> <FONT size=2 face="serif">October</FONT> <FONT size=2 face="serif">20,
    2006</FONT> </TD>
  </TR>
  <TR>
    <TD width="35%"> <HR noshade size=1> </TD>
    <TD width="5%"> </TD>
    <TD width="35%"> </TD>
    <TD width="5%"> </TD>
    <TD width="20%" align="center"> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">David A. Brandon</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap>&nbsp; </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap>&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=center nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap>&nbsp; </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Director</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%"> <HR noshade size=1> </TD>
    <TD width="5%"> </TD>
    <TD width="35%"> </TD>
    <TD width="5%"> </TD>
    <TD width="20%" align="center"> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Armando Codina</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap>&nbsp; </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap>&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=center nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap>&nbsp; </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Director</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%"> <HR noshade size=1> </TD>
    <TD width="5%"> </TD>
    <TD width="35%"> </TD>
    <TD width="5%"> </TD>
    <TD width="20%" align="center"> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Peter Raemin Formanek</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap>&nbsp; </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap>&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=center nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap>&nbsp; </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Director</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="35%"> <HR noshade size=1> </TD>
    <TD width="5%"> </TD>
    <TD width="35%"> </TD>
    <TD width="5%"> </TD>
    <TD width="20%" align="center"> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Manny Garcia</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap>&nbsp; </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap>&nbsp; </TD>
  </TR>
</TABLE>
<div align="center"><BR>
    <font size="2">6</font><br>
  <br>
</div>
<hr size=3 color=GRAY noshade>
<p style="page-break-before:always"></p>
<PAGE> <br>
<br>
<TABLE border=0 width=95% cellspacing=0 cellpadding=0>
  <TR align="center" valign="bottom">
    <TD nowrap> <B><FONT size=1 face="serif">Signature</FONT></B></TD>
    <TD>&nbsp; </TD>
    <TD nowrap> <B><FONT size=1 face="serif">Title</FONT></B></TD>
    <TD>&nbsp; </TD>
    <TD align=center nowrap> <B><FONT size=1 face="serif">Date</FONT></B></TD>
  </TR>
  <TR valign="bottom">
    <TD align=left nowrap><HR noshade size=1></TD>
    <TD>&nbsp;</TD>
    <TD align=left nowrap><HR noshade size=1></TD>
    <TD>&nbsp;</TD>
    <TD align=center nowrap><HR noshade size=1></TD>
  </TR>
  <TR valign="bottom">
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=center nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">/s/ Adrian Jones</FONT>  </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Director</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap> <FONT size=2 face="serif">October</FONT> <FONT size=2 face="serif">20,
    2006</FONT> </TD>
  </TR>
  <TR>
    <TD width="35%"> <HR noshade size=1> </TD>
    <TD width="5%"> </TD>
    <TD width="35%"> </TD>
    <TD width="5%"> </TD>
    <TD width="20%" align="center"> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Adrian Jones</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap>&nbsp; </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap>&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=center nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">/s/ Sanjeev K.
        Mehra</FONT>  </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Director</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap> <FONT size=2 face="serif">October</FONT> <FONT size=2 face="serif">20,
    2006</FONT> </TD>
  </TR>
  <TR>
    <TD width="35%"> <HR noshade size=1> </TD>
    <TD width="5%"> </TD>
    <TD width="35%"> </TD>
    <TD width="5%"> </TD>
    <TD width="20%" align="center"> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Sanjeev K. Mehra</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap>&nbsp; </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap>&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=center nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">/s/ Stephen Pagliuca</FONT>  </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Director</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap> <FONT size=2 face="serif">October</FONT> <FONT size=2 face="serif">20,
    2006</FONT> </TD>
  </TR>
  <TR>
    <TD width="35%"> <HR noshade size=1> </TD>
    <TD width="5%"> </TD>
    <TD width="35%"> </TD>
    <TD width="5%"> </TD>
    <TD width="20%" align="center"> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Stephen Pagliuca</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap>&nbsp; </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap>&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=center nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">/s/ Kneeland C.
        Youngblood</FONT>  </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Director</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap> <FONT size=2 face="serif">October</FONT> <FONT size=2 face="serif">20,
    2006</FONT> </TD>
  </TR>
  <TR>
    <TD width="35%"> <HR noshade size=1> </TD>
    <TD width="5%"> </TD>
    <TD width="35%"> </TD>
    <TD width="5%"> </TD>
    <TD width="20%" align="center"> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left width=35% nowrap> <FONT size=2 face="serif">Kneeland C. Youngblood</FONT> </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=left width=35% nowrap>&nbsp; </TD>
    <TD  width=5%>&nbsp; </TD>
    <TD align=center width=20% nowrap>&nbsp; </TD>
  </TR>
  <TR>
    <TD width="35%">&nbsp; </TD>
    <TD width="5%"> </TD>
    <TD width="35%"> </TD>
    <TD width="5%"> </TD>
    <TD width="20%" align="center"> </TD>
  </TR>
</TABLE>
<div align="center"><BR>
  <BR>
    <font size="2">7</font><br>
  <br>
  <br>
  <br>
</div>
<hr size=3 color=GRAY noshade>
<p style="page-break-before:always"></p>
<PAGE> <br>
<br>
<P align="center"> <B><FONT size=2 face="serif">EXHIBIT INDEX</FONT></B></P>
<P align="left"> <B><FONT size=2 face="serif">ITEM 8. EXHIBITS</FONT></B></P>
<TABLE width="95%" border=0 cellpadding=0 cellspacing=0>
  <TR>
    <TD width="5%" valign=top nowrap>&nbsp;</TD>
    <TD width="5%" valign=top nowrap> <FONT size=2 face="serif">4.1</FONT></TD>
    <TD width=90%> <FONT size=2 face="serif">Amended and Restated Certificate
        of Incorporation of Burger King Holdings, Inc. (incorporated by reference
        to Exhibit 3.1 of Form 10-K filed on August 31, 2006 (Commission File
        No. 001-32875)).*</FONT> </TD>
  </TR>
  <TR>
    <TD colspan=3>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="5%" valign=top nowrap>&nbsp;</TD>
    <TD width="5%" valign=top nowrap> <FONT size=2 face="serif">4.2</FONT></TD>
    <TD width=90%> <FONT size=2 face="serif">Amended and Restated Bylaws of Burger
        King Holdings, Inc. (incorporated by reference to Exhibit 3.2 of Form
        10-K filed on August 31, 2006 (Commission File No. 001-32875)).*</FONT> </TD>
  </TR>
  <TR>
    <TD colspan=3>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="5%" valign=top nowrap>&nbsp;</TD>
    <TD width="5%" valign=top nowrap> <FONT size=2 face="serif">5</FONT></TD>
    <TD width=90%> <FONT size=2 face="serif">Opinion of Davis Polk &amp; Wardwell.</FONT> </TD>
  </TR>
  <TR>
    <TD colspan=3>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="5%" valign=top nowrap>&nbsp;</TD>
    <TD width="5%" valign=top nowrap> <FONT size=2 face="serif">23.1</FONT></TD>
    <TD width=90%> <FONT size=2 face="serif">Consent of KPMG LLP.</FONT> </TD>
  </TR>
  <TR>
    <TD colspan=3>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="5%" valign=top nowrap>&nbsp;</TD>
    <TD width="5%" valign=top nowrap> <FONT size=2 face="serif">23.2</FONT></TD>
    <TD width=90%> <FONT size=2 face="serif">Consent of Davis Polk &amp; Wardwell
        (included in Exhibit 5).</FONT> </TD>
  </TR>
  <TR>
    <TD colspan=3>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="5%" valign=top nowrap>&nbsp;</TD>
    <TD width="5%" valign=top nowrap> <FONT size=2 face="serif">24</FONT></TD>
    <TD width=90%> <FONT size=2 face="serif">Powers of attorney (included on
        the signature pages hereof).</FONT> </TD>
  </TR>
  <TR>
    <TD colspan=3>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="5%" valign=top nowrap>&nbsp;</TD>
    <TD width="5%" valign=top nowrap> <FONT size=2 face="serif">99.1</FONT></TD>
    <TD width=90%> <FONT size=2 face="serif">Burger King Holdings, Inc. Equity
        Incentive Plan (incorporated by reference to Exhibit 10.10 of Form S-1/A
        filed on May 16, 2006 (Commission File No. 333-131897)).*</FONT> </TD>
  </TR>
  <TR>
    <TD colspan=3>&nbsp;</TD>
  </TR>
  <TR>
    <TD width="5%" valign=top nowrap>&nbsp;</TD>
    <TD width="5%" valign=top nowrap> <FONT size=2 face="serif">99.2</FONT></TD>
    <TD width=90%> <FONT size=2 face="serif">Burger King Holdings, Inc. 2006
        Omnibus Incentive Plan (incorporated by reference to Exhibit 10.11 of
        Form S-1/A filed on April 24, 2006 (Commission File No. 333-131897)).*</FONT> </TD>
  </TR>
</TABLE>
<P> <FONT size=2 face="serif">__________________________<br>
  </FONT><FONT size=2 face="serif">*Incorporated by reference. </FONT></P>
<br>
<br>
<hr size=3 color=GRAY noshade>
<br>
<br>
</BODY>
</HTML>
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{"company-data": {"conformed-name": "Burger King Holdings Inc", "cik": "0001352801", "assigned-sic": "5812", "irs-number": "753095469", "state-of-incorporation": "DE", "fiscal-year-end": "0630"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-138160", "film-number": "061158233"}, "business-address": {"street1": "5505 BLUE LAGOON DRIVE", "city": "MIAMI", "state": "FL", "zip": "33126", "phone": "305-378-3000"}, "mail-address": {"street1": "5505 BLUE LAGOON DRIVE", "city": "MIAMI", "state": "FL", "zip": "33126"}}
As filed with the Securities
          and Exchange Commission on October 23, 2006
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER THE SECURITIES ACT OF 1933
BURGER KING HOLDINGS, INC.
(Exact Name of Registrant as specified
  in its charter)
Delaware
75-3095469
(State or other
        jurisdiction of
incorporation or organization)
(I.R.S. Employer
Identification No.)
5505 Blue
          Lagoon Drive
Miami, Florida
          33126
(Address including Zip
        Code, and Telephone Number, Including Area Code, of Registrant's
        Principal Executive Offices)
BURGER KING HOLDINGS, INC.
          EQUITY INCENTIVE PLAN
BURGER KING HOLDINGS, INC.
          2006 OMNIBUS INCENTIVE PLAN
(Full title of the plan)
Anne Chwat, Esq.
General Counsel
Burger King Holdings, Inc.
5505 Blue Lagoon Drive
Miami, Florida 33126
(305) 378-3000
(Name, address and telephone
        number, including area code, of agent for service)
Copy to:
Jeffrey Small, Esq.
Deanna Kirkpatrick, Esq.
Davis Polk & Wardwell
450 Lexington Avenue
New York, New York 10017
212-450-4000
CALCULATION OF
          REGISTRATION FEE
Title of
          each class
of Securities to be registered
Amount to
          be
registered(1)
Proposed
              maximum
offering price
per
share
Proposed
          maximum
aggregate offering price
Amount of
registration fee
Common Stock,
        par value $0.01 per share
8,393,172 (2)
$16.49
(2)
$138,403,406.28
(2)
$14,809.16
(2)
Common Stock,
        par value $0.01 per share
8,882,467
(3)
$  8.66
(3)
$  76,922,164.22
(3)
$  8,230.67
(3)
TOTALS:
17,275,639
$23,039.83
(1)
Plus an indeterminate number of
        additional shares which may be offered and issued to prevent dilution
        resulting from stock splits, stock dividends or similar transactions.
(2)
Estimated pursuant to Rules 457(h)
        and 457(c) under the Securities Act of 1933, as amended (the "1933
        Act"), solely for the purpose of computing the registration fee,
        based on the average of the high and low prices of the securities being
        registered under the Burger King Holdings, Inc. Equity Incentive Plan
        and the Burger King Holdings, Inc. 2006 Omnibus Incentive Plan (collectively,
        the "Plans") hereby on the New York Stock Exchange LLC on October
        16, 2006.
(3)
Estimated pursuant to Rule 457(h) under the
        1933 Act, solely for the purpose of calculating the registration fee
        of stock options and restricted share units granted and outstanding under
        the Plans, based on a weighted average exercise price or weighted average
        grant date fair market value, as applicable, of $8.66.
PART I
INFORMATION REQUIRED IN THE SECTION
      10(a) PROSPECTUS
The
    information specified in Item 1 and Item 2 of Part I of this Registration
    Statement on Form S-8 (the "Registration Statement") is omitted
    from this filing in accordance with the provisions of Rule 428 under the
    1933 Act and the introductory note to Part I of the Registration Statement.
    The documents containing the information specified in Part I will be delivered
    to the participants in the Plans covered by this Registration Statement as
    required by Rule 428(b)(1).
PART II
INFORMATION REQUIRED IN THE REGISTRATION
      STATEMENT
ITEM 3. INCORPORATION OF DOCUMENTS
      BY REFERENCE
The
    following documents filed with the Securities and Exchange Commission (the "Commission")
    by Burger King Holdings, Inc. (the "Company" or the "Registrant")
    pursuant to the 1933 Act and the Securities Exchange Act of 1934, as amended
    (the "1934 Act"), are incorporated herein by reference.
(1)
    The Company's Annual Report on Form 10-K (Registration No. 001-32875)
    for the fiscal year ended on June 30, 2006.
(2)
    All reports filed pursuant to Section 13(a) or 15(d) of the 1934 Act subsequent
    to the filing of the form referred to in (a) above.
(3)
    The description of the Company's capital stock which is contained in
    the Company's Registration Statement on Form 8-A, filed with the Commission
    on May 9, 2006 (Registration Statement 001-32875), including any amendments
    or supplements thereto.
All
    documents subsequently filed by the Company pursuant to Sections 13(a), 13(c),
    14 and 15(d) of the 1934 Act, prior to the filing of a post-effective amendment
    which indicates that all securities offered have been sold or which deregisters
    all securities then remaining unsold, shall be deemed to be incorporated
    by reference herein and to be a part hereof from the date of filing of such
    documents.
Any
    statement contained in a document incorporated or deemed to be incorporated
    by reference herein shall be deemed to be modified or superseded for purposes
    of this Registration Statement to the extent that a statement contained herein,
    (or in any other subsequently filed document which also is incorporated or
    deemed to be incorporated by reference herein), modifies or supersedes such
    statement. Any such statement so modified or superseded shall not be deemed,
    except as so modified or superseded, to constitute a part of this Registration
    Statement.
ITEM 4. DESCRIPTION OF SECURITIES
Not
    applicable.
ITEM 5. INTEREST OF NAMED EXPERTS
      AND COUNSEL
None.
ITEM 6. INDEMNIFICATION OF DIRECTORS
      AND OFFICERS
Section
    145 of the Delaware General Corporation Law provides that a corporation may
    indemnify directors and officers as well as other employees and individuals
    against expenses (including attorneys' fees), judgments, fines and amounts
    paid in settlement actually and reasonably incurred by such person in connection
    with any threatened, pending or completed actions, suits or proceedings in
    which such person is made a party by reason of such person being or having
    been a director, officer, employee or agent to the Company. The Delaware
    General Corporation Law provides that Section 145 is not exclusive of other
    rights to which those seeking indemnification may be
entitled under any bylaw, agreement,
    vote of stockholders or disinterested directors or otherwise. The Company's
    Certificate of Incorporation provides for indemnification by the Company
    of its directors, officers and employees to the fullest extent permitted
    by the Delaware General Corporation Law.
Section
    102(b)(7) of the Delaware General Corporation Law permits a corporation to
    provide in its certificate of incorporation that a director of the corporation
    shall not be personally liable to the corporation or its stockholders for
    monetary damages for breach of fiduciary duty as a director, except for liability
    (i) for any breach of the director's duty of loyalty to the corporation
    or its stockholders, (ii) for acts or omissions not in good faith or which
    involve intentional misconduct or a knowing violation of law, (iii) for unlawful
    payments of dividends or unlawful stock repurchases, redemptions or other
    distributions, or (iv) for any transaction from which the director derived
    an improper personal benefit. The Company's Certificate of Incorporation
    provides for such limitation of liability to the fullest extent permitted
    by the Delaware General Corporation Law.
The
    Company maintains standard policies of insurance under which coverage is
    provided (a) to its directors and officers against loss rising from claims
    made by reason of breach of duty or other wrongful act, while acting in their
    capacity as directors and officers of the Company, and (b) to the Company
    with respect to payments which may be made by the Company to such officers
    and directors pursuant to any indemnification provision contained in the
    Company's Certificate of Incorporation or otherwise as a matter of law.
The
    form of underwriting agreement filed as Exhibit 1.1 to the Company's
    1933 Act Registration Statement on Form S-1/A (Registration No. 333-131897)
    filed with the Commission on April 24, 2006 provides for indemnification
    of directors and certain officers of the Company by the underwriters against
    certain liabilities.
ITEM 7. EXEMPTION FROM REGISTRATION
      CLAIMED
Not
    applicable.
ITEM 8. EXHIBITS
4.1
Amended and Restated Certificate
        of Incorporation of Burger King Holdings, Inc. (incorporated by reference
        to Exhibit 3.1 of Form 10-K filed on August 31, 2006 (Commission File
        No. 001-32875)).*
4.2
Amended and Restated Bylaws of Burger
        King Holdings, Inc. (incorporated by reference to Exhibit 3.2 of Form
        10-K filed on August 31, 2006 (Commission File No. 001-32875)).*
5
Opinion of Davis Polk & Wardwell.
23.1
Consent of KPMG LLP.
23.2
Consent of Davis Polk & Wardwell
        (included in Exhibit 5).
24
Powers of attorney (included on
        the signature pages hereof).
99.1
Burger King Holdings, Inc. Equity
        Incentive Plan (incorporated by reference to Exhibit 10.10 of Form S-1/A
        filed on May 16, 2006 (Commission File No. 333-131897)).*
99.2
Burger King Holdings, Inc. 2006
        Omnibus Incentive Plan (incorporated by reference to Exhibit 10.11 of
        Form S-1/A filed on April 24, 2006 (Commission File No. 333-131897)).*
____________________
* Incorporated by reference.
ITEM 9. REQUIRED UNDERTAKINGS
The undersigned Registrant hereby
    undertakes:
(1)
      To file, during any period in which offers or sales are being made, a post-effective
      amendment to this Registration Statement:
(i)
        To include any prospectus required by Section 10(a)(3) of the 1933 Act;
2
(ii)
        To reflect in the prospectus any facts or events arising after the effective
        date of this Registration Statement (or the most recent post-effective
        amendment thereof) which, individually or in the aggregate, represent
        a fundamental change in the information set forth in this Registration
        Statement;
(iii)
        To include any material information with respect to the plan of distribution
        not previously disclosed in this Registration Statement or any material
        change to such information in this Registration Statement;
provided
,
however
,
        that paragraphs (1)(i) and (1)(ii) do not apply if the information required
        to be included in a post-effective amendment by those paragraphs is contained
        in periodic reports filed by the Registrant pursuant to Section 13 or
        15(d) of the 1934 Act that are incorporated by reference in this Registration
        Statement.
(2)
      That, for the purpose of determining any liability under the 1933 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.
(4)
      That, for the purpose of determining liability under the 1933 Act to any
      purchaser:
(i)
        If the Registrant is relying on Rule 430B:
(A)
          Each prospectus filed by the Registrant pursuant to Rule 424(b)(3)
          shall be deemed to be part of the registration statement as of the
          date the filed prospectus was deemed part of and included in the registration
          statement; and
(B)
          Each prospectus required to be filed pursuant to Rule 424(b)(2), (b)(5),
          or (b)(7) as part of a registration statement in reliance on Rule 430B
          relating to an offering made pursuant to Rule 415(a)(1)(i), (vii),
          or (x) for the purpose of providing the information required by section
          10(a) of the 1933 Act shall be deemed to be part of and included in
          the registration statement as of the earlier of the date such form
          of prospectus is first used after effectiveness or the date of the
          first contract of sale of securities in the offering described in the
          prospectus. As provided in Rule 430B, for liability purposes of the
          issuer and any person that is at that date an underwriter, such date
          shall be deemed to be a new effective date of the registration statement
          relating to the securities in the registration statement to which that
          prospectus relates, and the offering of such securities at that time
          shall be deemed to be the initial
bona
          fide
offering thereof.
Provided,
          however
, that no statement made
          in a registration statement or prospectus that is part of the registration
          statement or made in a document incorporated or deemed incorporated
          by reference into the registration statement or prospectus that is
          part of the registration statement will, as to a purchaser with a time
          of contract of sale prior to such effective date, supersede or modify
          any statement that was made in the registration statement or prospectus
          that was part of the registration statement or made in any such document
          immediately prior to such effective date; or
(ii)
        If the Registrant is subject to Rule 430C, each prospectus filed pursuant
        to Rule 424(b) as part of a registration statement relating to an offering,
        other than registration statements relying on Rule 430B or other than
        prospectuses filed in reliance on Rule 430A, shall be deemed to be part
        of and included in the registration statement as of the date it is first
        used after effectiveness.
Provided, however
, that no
        statement made in a registration statement or prospectus that is part
        of the registration statement or made in a document incorporated or deemed
        incorporated by reference into the registration statement or prospectus
        that is part of the registration statement will, as to a purchaser with
        a time of contract of sale prior to such first use, supersede or modify
        any statement that was made in the registration statement or prospectus
        that was part of the registration statement or made in any such document
        immediately prior to such date of first use.
(5)
      That, for the purpose of determining liability of the Registrant under
      the 1933 Act to any purchaser in the initial distribution of the securities:
3
The
        undersigned Registrant undertakes that in a primary offering of securities
        of the undersigned Registrant pursuant to this Registration Statement,
        regardless of the underwriting method used to sell the securities to
        the purchaser, if the securities are offered or sold to such purchaser
        by means of the following communications, the undersigned Registrant
        will be a seller to the purchaser and will be considered to offer or
        sell such securities to such purchaser:
(i)
          Any preliminary prospectus or prospectus of the undersigned Registrant
          relating to the offering required to be filed pursuant to Rule 424;
(ii)
          Any free writing prospectus relating to the offering prepared by or
          on behalf of the undersigned Registrant or used or referred to by the
          undersigned Registrant;
(iii)
          The portion of any other free writing prospectus relating to the offering
          containing material information about the undersigned Registrant or
          its securities provided by or on behalf of the undersigned Registrant;
          and
(iv)
          Any other communication that is an offer in the offering made by the
          undersigned Registrant to the purchaser.
The
        undersigned Registrant hereby undertakes that, for purposes of determining
        any liability under the 1933 Act each filing of the Registrant's
        annual report pursuant to Section 13(a) or Section 15(d) of the 1934
        Act (and, where applicable, each filing of an employee benefit plan's
        annual report pursuant to Section 15(d) of the 1934 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.
Insofar as indemnification for liabilities
    arising under the 1933 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 1933 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 1933 Act and will be governed
    by the final adjudication of such issue.
4
SIGNATURES
Pursuant
    to the requirements of the 1933 Act, the Company certifies that it has reasonable
    grounds to believe that it meets all of the requirements for filing this
    Registration Statement and has duly caused this Registration Statement to
    be signed on its behalf by the undersigned, thereunto duly authorized, in
    the City of Miami, State of Florida, on the 20th day of October, 2006.
Burger King Holdings, Inc.
By:
/s/ John W. Chidsey
Name:
John W. Chidsey
Title:
Chief
      Executive Officer
5
KNOW ALL MEN BY THESE
    PRESENTS, that each person whose signature appears below hereby constitutes
    and appoints John W. Chidsey his true and lawful attorney-in-fact and agent,
    with full power of substitution and resubstitution, for him and in his name,
    place and stead, in any and all capacities, to sign any and all amendments
    to the registration statement (including any post-effective amendments and
    any registration statements under Rule 462(b)), and to file the same, with
    all exhibits thereto, and other documents in connection therewith, with the
    Securities and Exchange Commission, granting unto said attorney-in-fact and
    agent full power and authority to do and perform each and every act and thing
    requisite and necessary to be done in and about the premises, as fully to
    all intents and purposes as he might or could do in person, hereby ratifying
    and confirming all that said attorney-in-fact and agent, or their substitute
    or substitutes, may lawfully do or cause to be done by virtue hereof.
Pursuant
    to the requirements of the 1933 Act, this Registration Statement has been
    signed by the following persons in the capacities and on the dates indicated.
Signature
Title
Date
/s/ John W. Chidsey
Chief Executive
        Officer and Director
October
20,
        2006
(principal executive officer)
John W. Chidsey
/s/ Ben K. Wells
Chief Financial
        Officer and Treasurer
October
20,
    2006
(principal financial officer)
Ben K. Wells
/s/ Christopher
        M. Anderson
Vice President
        and Controller
October
20,
    2006
(principal accounting officer)
Christopher M.
        Anderson
Non-Executive
        Chairman
Brian Thomas Swette
/s/ Andrew B.
        Balson
Director
October
20,
    2006
Andrew B. Balson
Director
David Bonderman
/s/ Richard W.
        Boyce
Director
October
17,
        2006
Richard W. Boyce
/s/ David A. Brandon
Director
October
20,
    2006
David A. Brandon
Director
Armando Codina
Director
Peter Raemin Formanek
Director
Manny Garcia
6
Signature
Title
Date
/s/ Adrian Jones
Director
October
20,
    2006
Adrian Jones
/s/ Sanjeev K.
        Mehra
Director
October
20,
    2006
Sanjeev K. Mehra
/s/ Stephen Pagliuca
Director
October
20,
    2006
Stephen Pagliuca
/s/ Kneeland C.
        Youngblood
Director
October
20,
    2006
Kneeland C. Youngblood
7
EXHIBIT INDEX
ITEM 8. EXHIBITS
4.1
Amended and Restated Certificate
        of Incorporation of Burger King Holdings, Inc. (incorporated by reference
        to Exhibit 3.1 of Form 10-K filed on August 31, 2006 (Commission File
        No. 001-32875)).*
4.2
Amended and Restated Bylaws of Burger
        King Holdings, Inc. (incorporated by reference to Exhibit 3.2 of Form
        10-K filed on August 31, 2006 (Commission File No. 001-32875)).*
5
Opinion of Davis Polk & Wardwell.
23.1
Consent of KPMG LLP.
23.2
Consent of Davis Polk & Wardwell
        (included in Exhibit 5).
24
Powers of attorney (included on
        the signature pages hereof).
99.1
Burger King Holdings, Inc. Equity
        Incentive Plan (incorporated by reference to Exhibit 10.10 of Form S-1/A
        filed on May 16, 2006 (Commission File No. 333-131897)).*
99.2
Burger King Holdings, Inc. 2006
        Omnibus Incentive Plan (incorporated by reference to Exhibit 10.11 of
        Form S-1/A filed on April 24, 2006 (Commission File No. 333-131897)).*
__________________________
*Incorporated by reference.