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<center>
  <p><FONT face="serif">As filed with the Securities and Exchange Commission on December 14, 2006 </FONT><BR>
      <FONT face="serif"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Registration
  No. 333-____________</FONT></p>
  <p>  <FONT size=4 face="serif">U.S. SECURITIES AND EXCHANGE COMMISSION </FONT><BR>
    <FONT size=2 face="serif">Washington, D.C. 20549<br>
    </FONT><BR>
    <B><FONT face="serif">FORM S-8</FONT></B><BR>
    <FONT face="serif">REGISTRATION STATEMENT</FONT><BR>
    <FONT face="serif">UNDER</FONT><BR>
    <FONT face="serif">THE SECURITIES ACT OF 1933 </FONT><BR>
    <FONT face="serif">- - - - - - - - - -</FONT><BR>
    <B><FONT size=4 face="serif">HAUPPAUGE DIGITAL INC.</FONT></B><BR>
    <FONT size=2 face="serif">(Exact name of registrant as specified in its charter)</FONT><BR>
  </p>
</center>
<TABLE width="75%" border=0 align="center" cellpadding=0 cellspacing=0>
<TR valign="bottom">
	<TD width=56% align=left>
<B><FONT size=2 face="serif">Delaware</FONT></B>&nbsp;
	</TD>
	<TD width=21%>&nbsp;
	</TD>
	<TD width=23% align=left nowrap>
<B><FONT size=2 face="serif">11-3227864</FONT></B>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD align=left>
<FONT size=2 face="serif">(State or jurisdiction of</FONT>&nbsp;
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left nowrap>
<FONT size=2 face="serif">(I.R.S. Employer</FONT>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD align=left>
<FONT size=2 face="serif">incorporation or organization)</FONT>&nbsp;
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left nowrap>
<FONT size=2 face="serif">Identification Number)</FONT>&nbsp;
	</TD>
</TR>
</TABLE>
<center>
  <BR>
  <B><FONT face="serif">91 Cabot Court</FONT></B><BR>
  <B><FONT face="serif">Hauppauge, New York 11788</FONT></B><BR>
  <B><FONT face="serif">(631) 434-1600</FONT></B><BR>
  <FONT size=2 face="serif">(Address of principal executive offices)</FONT><br>
  <BR>
  <B><FONT face="serif">Hauppauge Digital Inc. 2003 Performance and Equity Incentive Plan</FONT></B><BR>
  <FONT size=2 face="serif">(Full title of plan)<br>
  </FONT><BR>
  <B><FONT face="serif">Mr. Kenneth Plotkin</FONT></B><BR>
  <B><FONT face="serif">Chairman of the Board and</FONT></B><BR>
  <B><FONT face="serif">Chief Executive Officer</FONT></B><BR>
  <B><FONT face="serif">Hauppauge Digital Inc.</FONT></B><BR>
  <B><FONT face="serif">91 Cabot Court</FONT></B><BR>
  <B><FONT face="serif">Hauppauge, New York 11788</FONT></B><BR>
  <FONT size=2 face="serif">(Name and address of agent for service)</FONT><br>
  <BR>
  <B><FONT face="serif">(631) 434-1600</FONT></B><BR>
  <FONT size=2 face="serif">(Telephone number, including area code, of agent for service)</FONT><BR>
  <FONT face="serif">- - - - - - - - - - </FONT><BR>
  <FONT face="serif">Copies to:</FONT><BR>
  <B><FONT face="serif">Herbert W. Solomon, Esq.</FONT></B><BR>
  <B><FONT face="serif">Meltzer, Lippe, Goldstein &amp; Breitstone, LLP</FONT></B><BR>
  <B><FONT face="serif">190 Willis Avenue</FONT></B><BR>
  <B><FONT face="serif">Mineola, New York 11501</FONT></B><BR>
  <B><FONT face="serif">(516) 747-0300</FONT></B><BR>
  <B><FONT face="serif">Fax (516) 747-0653</FONT></B><br>
  <BR>

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<P align="left" style="page-break-before:always"></P><PAGE><br>


<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
<TR valign="bottom">
	<TD align=center colspan=9>
<FONT face="serif">CALCULATION OF REGISTRATION FEE</FONT>
	</TD>
</TR>
<TR>
	<TD colspan=9>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD width=17% align=left>&nbsp;

	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=17% align=left>&nbsp;

	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=16% align=left>
<FONT face="serif">Proposed</FONT>&nbsp;
	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=17% align=left>
<FONT face="serif">Proposed</FONT>&nbsp;
	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD width=17% align=left>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD align=left>
<FONT face="serif">Title of</FONT>&nbsp;
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>
<FONT face="serif">Amount</FONT>&nbsp;
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>
<FONT face="serif">maximum</FONT>&nbsp;
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>
<FONT face="serif">price maximum</FONT>&nbsp;
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD align=left>
<FONT face="serif">securities to</FONT>&nbsp;
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>
<FONT face="serif">to be</FONT>&nbsp;
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>
<FONT face="serif">offering price</FONT>&nbsp;
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>
<FONT face="serif">aggregate</FONT>&nbsp;
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>
<FONT face="serif">Amount of</FONT>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD align=left>
<FONT face="serif">be registered</FONT>&nbsp;
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>
<FONT face="serif">registered</FONT><FONT size=2 face="serif">(a)(b)</FONT>&nbsp;
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>
<FONT face="serif">per share</FONT><FONT size=2 face="serif">(c)</FONT>&nbsp;
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>
<FONT face="serif">offering price</FONT><FONT size=2 face="serif">(c)</FONT>&nbsp;
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>
<FONT face="serif">Registration Fee</FONT><FONT size=2 face="serif">(c)</FONT>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD colspan=9 align=left><hr size="1" noshade>    </TD>
</TR>
<TR valign="bottom">
	<TD align=left>
<FONT face="serif">Common Stock,</FONT>&nbsp;
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>&nbsp;

	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>&nbsp;

	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>&nbsp;

	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD align=left>
<FONT face="serif">par value &#36;.01</FONT>&nbsp;
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>&nbsp;

	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>&nbsp;

	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>&nbsp;

	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>&nbsp;

	</TD>
</TR>
<TR valign="bottom">
	<TD align=left>
<FONT face="serif">per share</FONT>&nbsp;
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>
<FONT face="serif">1,000,000</FONT>&nbsp;
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>
 &nbsp; &nbsp;<FONT face="serif">$6.14</FONT>
	</TD>
	<TD>&nbsp;
	</TD>
	<TD>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif">$6,140,000</FONT>
	</TD>
	<TD>&nbsp;
	</TD>
	<TD align=left>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif">$657.00</FONT>
	</TD>
</TR>
</TABLE>
<TABLE border=0 cellspacing=0 cellpadding=0>
<TR><TD colspan=3><hr size="1" noshade>
    </TD></TR><TR>
<TD>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>	<TD nowrap valign=top>
<FONT face="serif">(a)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD>
<FONT face="serif">The Hauppauge Digital Inc. 2003 performance and equity incentive plan as amended (the &#147;Plan&#148;), authorizes the issuance of an aggregate of 1,500,000 shares of common stock, par value &#36;0.01 of Hauppauge Digital Inc.
(the &#147;Company&#148;) (the &#147;Common Stock&#148;) of which 1,000,000 shares are being registered hereunder and 500,000 were previously registered on September 24, 2003.</FONT>	</TD>
</TR>
<TR><TD>&nbsp;</TD>
  <TD>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
  <TD>&nbsp;</TD>
</TR><TR>
<TD>&nbsp;</TD>	<TD nowrap valign=top>
<FONT face="serif">(b)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD>
<FONT face="serif">The Registration Statement shall also cover any additional shares of the Registrant&#146;s Common Stock issued pursuant to the Plan by reason of any stock dividend, stock split, recapitalization, or any other similar transactions
effective without the receipt of consideration which results in an increase in the Registrant&#146;s outstanding shares of Common Stock.</FONT>	</TD>
</TR>
<TR><TD colspan=3>&nbsp;</TD></TR><TR>
<TD>&nbsp;</TD>	<TD nowrap valign=top>
<FONT face="serif">(c)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD>
<FONT face="serif">Estimated in accordance with Rule 457(h) under the Securities Act of 1933 solely for the purpose of calculating the registration fee. The computation is based upon the closing price of the Common Stock as reported on the NASDAQ
National Market on December 12, 2006.</FONT>	</TD>
</TR>
<TR><TD colspan=3>&nbsp;</TD></TR></TABLE>

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<center>
  <br>


  <B><FONT face="serif">EXPLANATORY NOTE AND STATEMENT PURSUANT TO GENERAL INSTRUCTION E </FONT></B>
</center>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif">Pursuant to General Instruction E of Form S-8, the Company is filing this Registration Statement with the Securities and Exchange Commission to register an additional 1,000,000 shares of the
Company&#146;s Common Stock, under the Plan. Pursuant to General Instruction E, the contents of the Company&#146;s Registration Statement on Form S-8 as filed on September 24, 2003 under registration number 333-109065 for 500,000 shares of the Company&#146;s Common Stock are hereby incorporated by
reference into this Common Registration Statement.  This Registration Statement also supercedes and replaces post-effective amendment no. 1 filed November 6, 2006 under file no. 333-109065. </FONT></P>
<center>
  <FONT face="serif">PART II</FONT></center>
<P align="center">
<FONT face="serif">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT </FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif">Item 3. Incorporation of Documents by Reference </FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif">There are hereby incorporated
by reference in this Registration Statement the following documents and information
previously filed with the Securities and Exchange Commission by the Company: </FONT></P>
<table width="100%"  border="0" cellspacing="0" cellpadding="0">
  <tr>
    <td>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</td>
    <td valign="top"><FONT face="serif">(1)</FONT><FONT face="sans-serif">&nbsp;</FONT></td>
    <td><FONT face="serif">The Company&#146;s Annual Report on Form 10-K for
        the year ended September 30, 2005 filed on December 29, 2005 pursuant
    to Section 13(a) of the Securities Exchange Act of 1934; </FONT></td>
  </tr>
  <tr>
    <td>&nbsp;</td>
    <td valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td>&nbsp;</td>
    <td valign="top"><FONT face="serif">(2)</FONT><FONT face="sans-serif">&nbsp;</FONT></td>
    <td><FONT face="serif">The Company&#146;s Definitive Proxy Statement on Form DEF 14A filed on September 25, 2006; </FONT></td>
  </tr>
  <tr>
    <td>&nbsp;</td>
    <td valign="top">&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td>&nbsp;</td>
    <td valign="top"><FONT face="serif">(3)</FONT><FONT face="sans-serif">&nbsp;</FONT></td>
    <td><FONT face="serif">All other reports filed pursuant to Section 13(a)
        or 15(d) of the Exchange Act since the end of the fiscal year covered
        by the annual report referred to in (1) above inclusive of the Form 10Q&#146;s
        for the company&#146;s quarters ended December 31, 2005, March 31, 2006
        and June 30, 2006 and the Form SK&#146;s for December 6 and 28, 2005,
        February 13, 2006, May 15, 2005, August 11, 2006 and October 17 and 18
    (2 filed), 2006; and </FONT></td>
  </tr>
  <tr>
    <td>&nbsp;</td>
    <td valign="top">&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td>&nbsp;</td>
    <td valign="top"><FONT face="serif">(4)</FONT><FONT face="sans-serif">&nbsp;</FONT></td>
    <td><FONT face="serif">The description of the Company&#146;s Common Stock
        contained in the Registration Statement on Form 8-A filed on December
        13, 1994, pursuant to Section 12(g) of the Exchange Act, and any further
    amendment or report filed hereafter for the purpose of updating the description. </FONT></td>
  </tr>
</table>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif">All documents filed by the Company pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act prior to the filing of a post-effective amendment that indicates all securities offered have been
sole or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a part hereof from the date of filing of such documents.  Any statement contained in a
document incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to he extent that a statement contained herein or in any other subsequently filed document which also is or is deemed
to be incorporated supercedes such statement.  Any</FONT></P>
<P>
<B></B></P>

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<P>
<FONT face="serif">statement so modified or superceded shall not be deemed, except as modified or superceded, to constitute a part of this Registration Statement. </FONT></P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif">Item 8. Exhibits</FONT><BR>
<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
<TR>
  <TD nowrap valign=top>&nbsp;</TD>
  <TD nowrap valign=top>&nbsp;</TD>
  <TD>&nbsp;</TD>
</TR>
<TR>
  <TD nowrap valign=top>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
	<TD nowrap valign=top>
<FONT face="serif">4.1</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD>
<FONT face="serif">Hauppauge Digital Inc. 2003 Performance and Equity Plan (Previously filed</FONT><SUP><FONT face="serif">1 </FONT></SUP><FONT face="serif">.)</FONT>	</TD>
</TR>
<TR><TD colspan=3>&nbsp;</TD></TR><TR>
  <TD nowrap valign=top>&nbsp;</TD>
	<TD nowrap valign=top>
<FONT face="serif">4.1.1</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD>
<FONT face="serif">Amendment to Hauppauge Digital Inc. 2003 Performance and Equity Plan. (Previously filed</FONT><SUP><FONT face="serif">1 </FONT></SUP><FONT face="serif">.)</FONT>	</TD>
</TR>
<TR><TD colspan=3>&nbsp;</TD></TR><TR>
  <TD nowrap valign=top>&nbsp;</TD>
	<TD nowrap valign=top>
<FONT face="serif">5.1</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD>
<FONT face="serif">Opinion of Meltzer, Lippe, Goldstein &amp; Breitstone, LLP as to the legality of the securities being offered.</FONT>	</TD>
</TR>
<TR><TD colspan=3>&nbsp;</TD></TR><TR>
  <TD nowrap valign=top>&nbsp;</TD>
	<TD nowrap valign=top>
<FONT face="serif">23.1</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD>
<FONT face="serif">Consent of BDO Seidman, LLP.</FONT>	</TD>
</TR>
<TR><TD colspan=3>&nbsp;</TD></TR><TR>
  <TD nowrap valign=top>&nbsp;</TD>
	<TD nowrap valign=top>
<FONT face="serif">23.3</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD>
<FONT face="serif">Consent of Meltzer, Lippe, Goldstein &amp; Breitstone, LLP.</FONT>	</TD>
</TR>
<TR><TD colspan=3>&nbsp;</TD></TR></TABLE>
<P>
<SUP><FONT size=2 face="serif">1</FONT></SUP><FONT size=2 face="serif"> See the Company&#146;s definitive Proxy Statement filed September 25, 2006.</FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif">Item 9. Undertakings. </FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif">&nbsp;&nbsp;(a)</FONT><FONT face="serif">&nbsp;&nbsp;&nbsp;&nbsp;The
undersigned Registrant hereby undertakes: </FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif">(1)</FONT><FONT face="sans-serif"> </FONT><FONT face="serif">&nbsp;&nbsp;&nbsp;&nbsp;To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement: </FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif">(i)</FONT><FONT face="sans-serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><FONT face="serif">to include any prospectus required by Section 10(a)(3) of the Securities Act; </FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif">(ii)</FONT><FONT face="sans-serif"> </FONT><FONT face="serif">&nbsp;&nbsp;&nbsp;&nbsp;to
reflect in the prospectus any facts or events arising after the effective date
of the Registration Statement (or the most recent  post-effective amendment thereof)
which, individually or in the aggregate, represent a fundamental change in the
information set forth in the Registration Statement; </FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif">(iii)</FONT><FONT face="sans-serif">&nbsp;&nbsp;&nbsp; </FONT><FONT face="serif">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 the Registration Statement. </FONT></P>
<P>
<FONT face="serif">  </FONT><I><FONT face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Provided, however</FONT></I><FONT face="serif">, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if this Registration Statement is on Form S-3 or Form S-8 and the information required to be
included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in
this Registration Statement. </FONT></P>

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<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif">(2)</FONT><FONT face="sans-serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><FONT face="serif">That,
for the purpose of determining any liability under the Securities Act, each such
post-effective amendment shall be deemed to be a new  registration statement
relating to the securities offered herein, and the offering of such securities
at that time shall be deemed to be the initial </FONT><I><FONT face="serif">bona
fide</FONT></I><FONT face="serif"> offering thereof. </FONT></P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif">(3)</FONT><FONT face="sans-serif"> </FONT><FONT face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
termination of the offering. </FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif">(b)</FONT><FONT face="sans-serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><FONT face="serif">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 </FONT><I><FONT
face="serif">bona fide</FONT></I><FONT face="serif"> offering thereof. </FONT></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif">  (c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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 of whether such
indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue. </FONT></P>

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<center>
  <br>


  <B><U><FONT face="serif">SIGNATURES</FONT></U></B></center>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif"> Pursuant to the requirements of the Securities Act of 1933, 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 Hauppauge, State of New York, on December 12, 2006. </FONT></P>
<FONT face="serif">HAUPPAUGE DIGITAL INC.</FONT><BR>
<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
<TR valign="bottom">
  <TD width="48%" align=left>&nbsp;</TD>
  <TD width="4%">&nbsp;</TD>
  <TD width="48%" align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left>
<FONT face="serif">By: </FONT><U><FONT face="serif">/s/ Kenneth Plotkin</FONT></U>&nbsp;
	</TD>
	<TD width="4%">&nbsp;
	</TD>
	<TD align=left>
<FONT face="serif">By: </FONT><U><FONT face="serif">/s/ Gerald Tucciarone</FONT></U>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD align=left>
<FONT face="serif">Kenneth Plotkin, Chief Executive Officer</FONT>&nbsp;
	</TD>
	<TD width="4%">&nbsp;
	</TD>
	<TD align=left>
<FONT face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Gerald Tucciarone, Treasurer</FONT>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD align=left>
<FONT face="serif">Chairman of the Board,</FONT>&nbsp;
	</TD>
	<TD width="4%">&nbsp;
	</TD>
	<TD align=left>
<FONT face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;and Chief Financial Officer</FONT>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD align=left>
<FONT face="serif">Vice-President of Marketing</FONT>&nbsp;
	</TD>
	<TD width="4%">&nbsp;
	</TD>
	<TD align=left>
<FONT face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Principal Financial and</FONT>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD align=left>
<FONT face="serif">(Principal Executive Officer)</FONT>&nbsp;
	</TD>
	<TD width="4%">&nbsp;
	</TD>
	<TD align=left>
<FONT face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accounting Officer)</FONT>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD align=left>
<FONT face="serif">Officer</FONT>&nbsp;
	</TD>
	<TD width="4%">&nbsp;
	</TD>
	<TD align=left>&nbsp;

	</TD>
</TR>
</TABLE>
<BR>
<P>
<FONT face="serif"> Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed below by the following persons on behalf of the Company and in the capacities and as of the date indicated above. </FONT></P>
<table width="100%"  border="0" cellspacing="0" cellpadding="0">
  <tr>
    <td width="55%">&nbsp;</td>
    <td><U><FONT face="serif">/s/ Kenneth Plotkin</FONT></U><FONT face="serif">&nbsp; </FONT><BR>
      <FONT face="serif">Kenneth Plotkin - Director </FONT><br>      <BR>
      <U><FONT face="serif"></FONT></U><FONT face="serif">&nbsp; </FONT><BR>
      <FONT face="serif">Bernard Herman - Director </FONT><br>      <BR>
      <U><FONT face="serif">/s/ Robert S. Nadel</FONT></U><FONT face="serif">&nbsp; </FONT><BR>
      <FONT face="serif">Robert S. Nadel - Director </FONT><br>      <BR>
      <FONT face="serif"><u>/s/ Christopher G. Payan</u></FONT><BR>
      <FONT face="serif">Christopher G. Payan - Director </FONT><br>      <BR>
      <U><FONT face="serif">/s/ Neal Page</FONT></U><FONT face="serif">&nbsp; </FONT><BR>
      <FONT face="serif">Neal Page - Director </FONT><br>      <BR>
      <U><FONT face="serif">/s/ Seymour G. Siegel</FONT></U><FONT face="serif">&nbsp; </FONT><BR>
      <FONT face="serif">Seymour G. Siegel - Director </FONT></td>
  </tr>
</table>
<p>&nbsp;</p>
<HR noshade  width="100%" size=4>

<P align="left" style="page-break-before:always"></P><PAGE><br>


<P align="center">
<FONT face="serif">EXHIBIT INDEX </FONT></P>

  <P>&nbsp;</P>
<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
<TR>
  <TD colspan="2" valign=top nowrap><FONT face="serif"><u>Exhibit Number </u></FONT></TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif"><u>Description </u></FONT></TD>
</TR>
<TR>
  <TD nowrap valign=top>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
  <TD nowrap valign=top>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
</TR>
<TR>
  <TD nowrap valign=top>&nbsp;</TD>
	<TD nowrap valign=top>
<FONT face="serif">4.1</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD>&nbsp;</TD>
	<TD>
<FONT face="serif">Hauppauge Digital Inc. 2003 Performance and Equity Incentive Plan. (Previously filed</FONT><SUP><FONT face="serif">1 </FONT></SUP><FONT face="serif">).</FONT>	</TD>
</TR>
<TR><TD colspan=4>&nbsp;</TD></TR><TR>
  <TD nowrap valign=top>&nbsp;</TD>
	<TD nowrap valign=top>
<FONT face="serif">4.1.1</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD>&nbsp;</TD>
	<TD>
<FONT face="serif">Amendment to Hauppauge Digital Inc. 2003 Performance and Equity Plan. (Previously filed</FONT><SUP><FONT face="serif">1 </FONT></SUP><FONT face="serif">).</FONT>	</TD>
</TR>
<TR><TD colspan=4>&nbsp;</TD></TR><TR>
  <TD nowrap valign=top>&nbsp;</TD>
	<TD nowrap valign=top>
<FONT face="serif">5.1</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD>&nbsp;</TD>
	<TD>
<FONT face="serif">Opinion of Meltzer, Lippe, Goldstein &amp; Breitstone, LLP as to the legality of the securities being offered.</FONT>	</TD>
</TR>
<TR><TD colspan=4>&nbsp;</TD></TR><TR>
  <TD nowrap valign=top>&nbsp;</TD>
	<TD nowrap valign=top>
<FONT face="serif">23.1</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD>&nbsp;</TD>
	<TD>
<FONT face="serif">Consent of BDO Seidman, LLP.</FONT>	</TD>
</TR>
<TR><TD colspan=4>&nbsp;</TD></TR><TR>
  <TD nowrap valign=top>&nbsp;</TD>
	<TD nowrap valign=top>
<FONT face="serif">23.3</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD>&nbsp;</TD>
	<TD>
<FONT face="serif">Consent of Meltzer, Lippe, Goldstein &amp; Breitstone, LLP.</FONT>	</TD>
</TR>
<TR><TD colspan=4>&nbsp;</TD></TR></TABLE>
<hr align="left" noshade width="100" size="1">
<SUP><FONT size=2 face="serif">1</FONT></SUP><FONT size=2 face="serif">See
the Company&#146;s Definitive Proxy Statement on Form 14-A filed September 25, 2006. </FONT>
<p>&nbsp; </p>
<HR noshade  width="100%" size=4>

</BODY>

</HTML>
[{"type": "S-8", "sequence": "1", "filename": "c45659_s8.htm", "secsgml_size_bytes": 28534}]
{"company-data": {"conformed-name": "HAUPPAUGE DIGITAL INC", "cik": "0000930803", "assigned-sic": "3577", "irs-number": "113227864", "state-of-incorporation": "DE", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-139327", "film-number": "061275949"}, "business-address": {"street1": "91 CABOT COURT", "city": "HAUPPAUGE", "state": "NY", "zip": "11788", "phone": "5164341600"}, "mail-address": {"street1": "91 CABOT COURT", "city": "HAUPPAUGE", "state": "NY", "zip": "11788"}}
As filed with the Securities and Exchange Commission on December 14, 2006
Registration
  No. 333-____________
U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
- - - - - - - - - -
HAUPPAUGE DIGITAL INC.
(Exact name of registrant as specified in its charter)
Delaware
11-3227864
(State or jurisdiction of
(I.R.S. Employer
incorporation or organization)
Identification Number)
91 Cabot Court
Hauppauge, New York 11788
(631) 434-1600
(Address of principal executive offices)
Hauppauge Digital Inc. 2003 Performance and Equity Incentive Plan
(Full title of plan)
Mr. Kenneth Plotkin
Chairman of the Board and
Chief Executive Officer
Hauppauge Digital Inc.
91 Cabot Court
Hauppauge, New York 11788
(Name and address of agent for service)
(631) 434-1600
(Telephone number, including area code, of agent for service)
- - - - - - - - - -
Copies to:
Herbert W. Solomon, Esq.
Meltzer, Lippe, Goldstein & Breitstone, LLP
190 Willis Avenue
Mineola, New York 11501
(516) 747-0300
Fax (516) 747-0653
CALCULATION OF REGISTRATION FEE
Proposed
Proposed
Title of
Amount
maximum
price maximum
securities to
to be
offering price
aggregate
Amount of
be registered
registered
(a)(b)
per share
(c)
offering price
(c)
Registration Fee
(c)
Common Stock,
par value $.01
per share
1,000,000
$6.14
$6,140,000
$657.00
(a)
The Hauppauge Digital Inc. 2003 performance and equity incentive plan as amended (the "Plan"), authorizes the issuance of an aggregate of 1,500,000 shares of common stock, par value $0.01 of Hauppauge Digital Inc.
(the "Company") (the "Common Stock") of which 1,000,000 shares are being registered hereunder and 500,000 were previously registered on September 24, 2003.
(b)
The Registration Statement shall also cover any additional shares of the Registrant's Common Stock issued pursuant to the Plan by reason of any stock dividend, stock split, recapitalization, or any other similar transactions
effective without the receipt of consideration which results in an increase in the Registrant's outstanding shares of Common Stock.
(c)
Estimated in accordance with Rule 457(h) under the Securities Act of 1933 solely for the purpose of calculating the registration fee. The computation is based upon the closing price of the Common Stock as reported on the NASDAQ
National Market on December 12, 2006.
EXPLANATORY NOTE AND STATEMENT PURSUANT TO GENERAL INSTRUCTION E
Pursuant to General Instruction E of Form S-8, the Company is filing this Registration Statement with the Securities and Exchange Commission to register an additional 1,000,000 shares of the
Company's Common Stock, under the Plan. Pursuant to General Instruction E, the contents of the Company's Registration Statement on Form S-8 as filed on September 24, 2003 under registration number 333-109065 for 500,000 shares of the Company's Common Stock are hereby incorporated by
reference into this Common Registration Statement.  This Registration Statement also supercedes and replaces post-effective amendment no. 1 filed November 6, 2006 under file no. 333-109065.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference
There are hereby incorporated
by reference in this Registration Statement the following documents and information
previously filed with the Securities and Exchange Commission by the Company:
(1)
The Company's Annual Report on Form 10-K for
        the year ended September 30, 2005 filed on December 29, 2005 pursuant
    to Section 13(a) of the Securities Exchange Act of 1934;
(2)
The Company's Definitive Proxy Statement on Form DEF 14A filed on September 25, 2006;
(3)
All other reports filed pursuant to Section 13(a)
        or 15(d) of the Exchange Act since the end of the fiscal year covered
        by the annual report referred to in (1) above inclusive of the Form 10Q's
        for the company's quarters ended December 31, 2005, March 31, 2006
        and June 30, 2006 and the Form SK's for December 6 and 28, 2005,
        February 13, 2006, May 15, 2005, August 11, 2006 and October 17 and 18
    (2 filed), 2006; and
(4)
The description of the Company's Common Stock
        contained in the Registration Statement on Form 8-A filed on December
        13, 1994, pursuant to Section 12(g) of the Exchange Act, and any further
    amendment or report filed hereafter for the purpose of updating the description.
All documents filed by the Company pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act prior to the filing of a post-effective amendment that indicates all securities offered have been
sole or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a part hereof from the date of filing of such documents.  Any statement contained in a
document incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to he extent that a statement contained herein or in any other subsequently filed document which also is or is deemed
to be incorporated supercedes such statement.  Any
statement so modified or superceded shall not be deemed, except as modified or superceded, to constitute a part of this Registration Statement.
Item 8. Exhibits
4.1
Hauppauge Digital Inc. 2003 Performance and Equity Plan (Previously filed
1
.)
4.1.1
Amendment to Hauppauge Digital Inc. 2003 Performance and Equity Plan. (Previously filed
1
.)
5.1
Opinion of Meltzer, Lippe, Goldstein & Breitstone, LLP as to the legality of the securities being offered.
23.1
Consent of BDO Seidman, LLP.
23.3
Consent of Meltzer, Lippe, Goldstein & Breitstone, LLP.
1
See the Company's definitive Proxy Statement filed September 25, 2006.
Item 9. Undertakings.
(a)
The
undersigned Registrant hereby undertakes:
(1)
To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i)
to include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii)
to
reflect in the prospectus any facts or events arising after the effective date
of the Registration Statement (or the most recent  post-effective amendment thereof)
which, individually or in the aggregate, represent a fundamental change in the
information set forth in the Registration Statement;
(iii)
To
include any material information with respect to the plan of distribution not
previously disclosed in this Registration Statement or  any material change to
such information in the Registration Statement.
Provided, however
, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if this Registration Statement is on Form S-3 or Form S-8 and the information required to be
included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in
this Registration Statement.
(2)
That,
for the purpose of determining any liability under the Securities Act, each such
post-effective amendment shall be deemed to be a new  registration statement
relating to the securities offered herein, 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 of 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.
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, 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 Hauppauge, State of New York, on December 12, 2006.
HAUPPAUGE DIGITAL INC.
By:
/s/ Kenneth Plotkin
By:
/s/ Gerald Tucciarone
Kenneth Plotkin, Chief Executive Officer
Gerald Tucciarone, Treasurer
Chairman of the Board,
and Chief Financial Officer
Vice-President of Marketing
(Principal Financial and
(Principal Executive Officer)
Accounting Officer)
Officer
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed below by the following persons on behalf of the Company and in the capacities and as of the date indicated above.
/s/ Kenneth Plotkin
Kenneth Plotkin - Director
Bernard Herman - Director
/s/ Robert S. Nadel
Robert S. Nadel - Director
/s/ Christopher G. Payan
Christopher G. Payan - Director
/s/ Neal Page
Neal Page - Director
/s/ Seymour G. Siegel
Seymour G. Siegel - Director
EXHIBIT INDEX
Exhibit Number
Description
4.1
Hauppauge Digital Inc. 2003 Performance and Equity Incentive Plan. (Previously filed
1
).
4.1.1
Amendment to Hauppauge Digital Inc. 2003 Performance and Equity Plan. (Previously filed
1
).
5.1
Opinion of Meltzer, Lippe, Goldstein & Breitstone, LLP as to the legality of the securities being offered.
23.1
Consent of BDO Seidman, LLP.
23.3
Consent of Meltzer, Lippe, Goldstein & Breitstone, LLP.
1
See
the Company's Definitive Proxy Statement on Form 14-A filed September 25, 2006.