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    <TD align=middle width="100%"><B><FONT face=serif size=2>As filed with the
      Securities and Exchange Commission on February 27, 2006</FONT></B></TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=right width="100%"><B><FONT face=serif size=2>Registration No.
      ___-______</FONT></B></TD>
  </TR></TABLE>
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    <TD align=center width="100%"><B><FONT face=serif size=4>SECURITIES AND
      EXCHANGE COMMISSION</FONT></B>&nbsp; </TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center width="100%"><B><FONT face=serif>Washington, D.C.
      20549</FONT></B></TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=center width="100%"><B><FONT face=serif size=4>FORM
      S-8</FONT></B> </TD>
</TR></TABLE><BR>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

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    <TD colSpan=3><FONT size=3><B><FONT face=serif>REGISTRATION
      STATEMENT UNDER THE</FONT></B>&nbsp; </FONT></TD>
  </TR>
  <TR align="center" vAlign=bottom>
    <TD colSpan=3><FONT size=3><B><FONT face=serif>SECURITIES ACT
      OF 1933</FONT></B>&nbsp; </FONT></TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=middle colSpan=3>&nbsp;</TD></TR>
  <TR align="center" vAlign=bottom>
    <TD colSpan=3><B><FONT face=serif size=4>SODEXHO ALLIANCE,
      SA</FONT></B>&nbsp;</TD>
  </TR>
  <TR align="center" vAlign=bottom>
    <TD colSpan=3><FONT face=serif size=1>(Exact name of
      Registrant as specified in its charter)</FONT>&nbsp; </TD>
  </TR>
  <TR align="center" vAlign=bottom>
    <TD width="33%"><B><FONT face=serif size=2>REPUBLIC
      OF</FONT></B></TD>
    <TD width="34%">&nbsp; </TD>
    <TD width="33%">&nbsp; </TD>
  </TR>
  <TR align="center" vAlign=bottom>
    <TD width="33%"><B><FONT face=serif
    size=2>FRANCE</FONT></B></TD>
    <TD width="34%">&nbsp; </TD>
    <TD width="33%"><B><FONT face=serif size=2>Not
      applicable</FONT></B></TD>
  </TR>
  <TR align="center" vAlign=bottom>
    <TD width="33%"><FONT face=serif size=1>(State or Other
      Jurisdiction of</FONT></TD>
    <TD width="34%"></TD>
    <TD width="33%"><FONT face=serif size=1>(I.R.S.
      Employer</FONT></TD>
  </TR>
  <TR align="center" vAlign=bottom>
    <TD width="33%"><FONT face=serif size=1>Incorporation or
      Organization)</FONT></TD>
    <TD width="34%"></TD>
    <TD width="33%"><FONT face=serif size=1>Identification
      No.)</FONT></TD>
  </TR>
  <TR align="center" vAlign=bottom>
    <TD colSpan=3><B><FONT face=serif size=2>3, avenue
      Newton</FONT></B></TD>
  </TR>
  <TR align="center" vAlign=bottom>
    <TD colSpan=3><B><FONT face=serif size=2>78180
      Montigny-le-Bretonneux</FONT></B></TD>
  </TR>
  <TR align="center" vAlign=bottom>
    <TD colSpan=3><B><FONT face=serif
  size=2>FRANCE</FONT></B></TD>
  </TR>
  <TR align="center" vAlign=bottom>
    <TD colSpan=3><B><FONT face=serif
      size=2>011-33-1-30-85-75-00</FONT></B></TD>
  </TR>
  <TR align="center" vAlign=bottom>
    <TD colSpan=3><FONT face=serif size=1>(Address of principal
      executive offices)</FONT></TD>
  </TR>
  <TR>
    <TD width="33%">&nbsp; </TD>
    <TD width="34%">
      <HR align=center width="50%" noShade SIZE=1>
    </TD>
    <TD width="33%">&nbsp;</TD></TR>
  <TR align="center" vAlign=bottom>
    <TD colSpan=3><B><FONT face=serif size=2>Sodexho Alliance
      January 2006 Stock Option Plan A 1</FONT></B></TD>
  </TR>
  <TR align="center" vAlign=bottom>
    <TD colSpan=3><B><FONT face=serif size=2>Sodexho Alliance
      January 2006 Stock Option Plan A 2</FONT></B></TD>
  </TR>
  <TR align="center" vAlign=bottom>
    <TD colSpan=3><B><FONT face=serif size=2>Sodexho Alliance
      June 16, 2005 Stock Option Plan B</FONT></B></TD>
  </TR>
  <TR align="center" vAlign=bottom>
    <TD colSpan=3><B><FONT face=serif size=2>Sodexho Alliance
      September 13, 2005 Stock Option Plan B</FONT></B></TD>
  </TR>
  <TR align="center" vAlign=bottom>
    <TD colSpan=3><B><FONT face=serif size=2>Sodexho Alliance
      January 10, 2006 Stock Option Plan B</FONT></B></TD>
  </TR>
  <TR align="center" vAlign=bottom>
    <TD colSpan=3><B><FONT face=serif size=2>Sodexho Alliance
      January 10, 2006 Stock Option Plan C</FONT></B></TD>
  </TR>
  <TR align="center" vAlign=bottom>
    <TD colSpan=3><B><FONT face=serif size=2>Sodexho, Inc.
      Employee Stock Purchase Plan</FONT></B></TD>
  </TR>
  <TR align="center" vAlign=bottom>
    <TD colSpan=3><FONT face=serif size=1>(Full Title of the
      Plan)</FONT></TD>
  </TR>
  <TR>
    <TD width="33%">&nbsp; </TD>
    <TD width="34%">
      <HR align=center width="50%" noShade SIZE=1>
    </TD>
    <TD width="33%"></TD></TR>
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    <TD align=middle width="33%">&nbsp;</TD>
    <TD align=center width="34%"><B><FONT face=serif size=2>Robert A. Stern,
      Esq.</FONT></B></TD>
    <TD align=left width="33%">&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD align=middle width="33%">&nbsp;</TD>
    <TD align=center width="34%"><B><FONT face=serif size=2>Senior Vice
      President and General Counsel</FONT></B></TD>
    <TD align=middle width="33%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=middle width="33%">&nbsp;</TD>
    <TD align=center width="34%"><B><FONT face=serif size=2>Sodexho,
      Inc.</FONT></B></TD>
    <TD align=left width="33%">&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD align=middle width="33%">&nbsp;</TD>
    <TD align=center width="34%"><B><FONT face=serif size=2>9801 Washingtonian
      Boulevard</FONT></B></TD>
    <TD align=middle width="33%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=middle width="33%">&nbsp;</TD>
    <TD align=center width="34%"><B><FONT face=serif size=2>Gaithersburg,
      Maryland 20878</FONT></B></TD>
    <TD align=middle width="33%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=middle width="33%">&nbsp;</TD>
    <TD align=center width="34%"><B><FONT face=serif
      size=2>301-987-4000</FONT></B></TD>
    <TD align=left width="33%">&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD align=middle width="33%">&nbsp;</TD>
    <TD align=center width="34%"><FONT face=serif size=1>(Telephone Number,
      Including Area Code, of Agent For Service)</FONT></TD>
    <TD align=middle width="33%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=middle width="33%">&nbsp;</TD>
    <TD align=center width="34%"><FONT face=serif size=1>With copies
    to:</FONT></TD>
    <TD align=left width="33%">&nbsp; </TD></TR>
  <TR align="center" vAlign=bottom>
    <TD width="33%"><B><FONT face=serif size=2>Jean McLoughlin,
      Esq.</FONT></B></TD>
    <TD width="34%">&nbsp; </TD>
    <TD width="33%"><B><FONT face=serif size=2>Si&acirc;n
      Herbert-Jones</FONT></B></TD>
  </TR>
  <TR align="center" vAlign=bottom>
    <TD width="33%"><B><FONT face=serif size=2>Davis Polk &amp;
      Wardwell</FONT></B></TD>
    <TD width="34%">&nbsp; </TD>
    <TD width="33%"><B><FONT face=serif size=2>Chief Financial
      Officer</FONT></B></TD>
  </TR>
  <TR align="center" vAlign=bottom>
    <TD width="33%"><B><FONT face=serif size=2>450 Lexington
      Avenue</FONT></B></TD>
    <TD width="34%">&nbsp; </TD>
    <TD width="33%"><B><FONT face=serif size=2>Sodexho Alliance,
      SA</FONT></B></TD>
  </TR>
  <TR align="center" vAlign=bottom>
    <TD width="33%"><B><FONT face=serif size=2>New York, NY
      10017</FONT></B></TD>
    <TD width="34%">&nbsp; </TD>
    <TD width="33%"><B><FONT face=serif size=2>3, avenue
      Newton</FONT></B></TD>
  </TR>
  <TR align="center" vAlign=bottom>
    <TD width="33%"><B><FONT face=serif
      size=2>212-450-4000</FONT></B></TD>
    <TD width="34%">&nbsp; </TD>
    <TD width="33%"><B><FONT face=serif size=2>78180
      Montigny-le-Bretonneux</FONT></B></TD>
  </TR>
  <TR align="center" vAlign=bottom>
    <TD width="33%">&nbsp; </TD>
    <TD width="34%">&nbsp; </TD>
    <TD width="33%"><B><FONT face=serif
    size=2>FRANCE</FONT></B></TD>
  </TR>
  <TR align="center" vAlign=bottom>
    <TD width="33%">&nbsp; </TD>
    <TD width="34%">&nbsp; </TD>
<TD width="33%"><B><FONT face=serif
      size=2>011-33-1-30-85-75-00</FONT></B></TD>
</TR></TABLE>
<DIV align=center><B><FONT face=serif size=2>CALCULATION OF REGISTRATION
FEE</FONT></B></DIV>
<TABLE cellSpacing=2 cellPadding=2 width="100%" border=1>

  <TR vAlign=bottom>
    <TD align=center width="40%"><B><FONT face=serif size=2>Title of each
      class<BR>
      of Securities to be registered</FONT></B> </TD>
    <TD align=center width="15%"><B><FONT face=serif size=2>Amount to
      be<BR>
      registered</FONT></B></TD>
    <TD align=center width="15%"><B><FONT face=serif size=2>Proposed
      maximum<BR>
      offering price<BR>per share</FONT></B></TD>
    <TD align=center width="15%"><B><FONT face=serif size=2>Proposed
      maximum<BR>
      aggregate<BR>offering price</FONT></B></TD>
    <TD align=center width="15%"><B><FONT face=serif size=2>Amount
      of<BR>
      registration fee</FONT></B></TD></TR>
  <TR vAlign=top>
    <TD width="40%" align=left vAlign=bottom nowrap><FONT face=serif size=2>Ordinary
      Shares, par value Euro 4 each, of Sodexho Alliance, SA(1)</FONT><BR>
      <FONT
      face=serif size=2>Ordinary Shares, par value Euro 4 each, of Sodexho
      Alliance, SA(2)<BR>
      <FONT face=serif size=2>TOTALS:</FONT><BR>
      </FONT></TD>
    <TD vAlign=bottom align=center width="15%"><FONT face=serif
      size=2>997,452(3)<BR>
      <U>1,800,000</U>(3)&nbsp;&nbsp;&nbsp;<BR>2,797,452&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>
      <FONT face=serif size=2>&nbsp;</FONT> </TD>
    <TD vAlign=bottom align=center width="15%"><p><FONT face=serif
      size=2>$41.23(4)<BR>
      $42.98(5)<br>
      <br>
    </FONT></p>      </TD>
    <TD vAlign=bottom align=center width="15%"><FONT face=serif
      size=2>$41,124,946(4)<BR>
      <U>$77,364,000</U>(5)<BR>$118,488,946</FONT> &nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD vAlign=bottom align=center width="15%"><FONT size=2><FONT face=serif
      size=2>$12,678.32</FONT></FONT> </TD>
</TR></TABLE><BR>
<TABLE cellSpacing=0 cellPadding=0 border=0>

  <TR vAlign=top>
    <TD noWrap width="3%"><FONT face=serif size=1>(1)</FONT></TD>
    <TD width="97%"><FONT face=serif size=1>The ordinary shares being
      registered hereby with respect to the Sodexho Alliance January 2006 Stock
      Option Plan A 1, Sodexho Alliance January 2006 Stock Option Plan A 2,
      Sodexho Alliance June 16, 2005 Stock Option Plan B, Sodexho Alliance
      September 13, 2005 Stock Option Plan B, Sodexho Alliance January 10, 2006
      Stock Option Plan B and Sodexho Alliance January 10, 2006 Stock Option
      Plan C (collectively, the &#147;Sodexho Alliance Option Plans&#148;) may be
      represented, in certain cases, by the Registrant&#146;s American Depositary
      Shares, evidenced by American Depositary Receipts. This represents
      ordinary shares reserved for issuance or which may be purchased pursuant
      to the options granted to U.S. employees under the Sodexho Alliance Option
      Plans.</FONT></TD></TR>
  <TR vAlign=top>
    <TD colSpan=2>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap width="3%"><FONT face=serif size=1>(2)</FONT></TD>
    <TD width="97%"><FONT face=serif size=1>The ordinary shares being
      registered hereby with respect to the Sodexho, Inc. Employee Stock
      Purchase Plan (the &#147;ESPP&#148;) may be represented, in certain cases (at the
      discretion of the Registrant), by the Registrant&#146;s American Depositary
      Shares, evidenced by American Depositary Receipts. This represents
      ordinary shares reserved for issuance or which may be purchased by U.S.
      employees under the ESPP.</FONT></TD></TR>
  <TR vAlign=top>
    <TD colSpan=2>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD noWrap width="3%"><FONT face=serif size=1>(3)</FONT></TD>
    <TD width="97%"><FONT face=serif size=1>Plus an additional indeterminate
      number of shares as may be issuable pursuant to the anti-dilution
      provisions of the Sodexho Alliance Option Plans and the ESPP
      (collectively, the &#147;Sodexho Alliance Plans&#148;).</FONT></TD></TR>
  <TR vAlign=top>
    <TD colSpan=2>&nbsp;</TD></TR>
</TABLE>
<BR><BR>
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<P style="PAGE-BREAK-BEFORE: always"></P><PAGE><BR><BR>
<TABLE cellSpacing=0 cellPadding=0 border=0>

  <TR>
    <TD vAlign=top noWrap><FONT face=serif size=1>(4)</FONT></TD>
    <TD><FONT face=serif size=1>Estimated in accordance with Rule 457(h) under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;) solely for the purpose of calculating the registration fee of options granted and outstanding under the Sodexho Alliance Option Plans, based on a weighted average exercise price of $41.23 (Euro 34.63), which has been computed using the dollar/euro Federal Reserve Bank of New York Noon Buying Rate of U.S. $1.1905 per Euro 1.00 on February 22, 2006.</FONT></TD>
  </TR>
  <TR>
    <TD vAlign=top noWrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR>
    <TD vAlign=top noWrap width="3%"><FONT face=serif size=1>(5)</FONT></TD>
    <TD width="97%"><FONT face=serif size=1>Estimated in accordance with Rule
      457(c) and Rule 457(h) under the Securities Act solely for the purpose of
      calculating the registration fee with respect to shares to be purchased
      under the ESPP, based on the average of the high and low sales price of an
      ordinary share on the Euronext Paris First Market on February 22, 2006 of
      $42.98 (Euro 36.10), which has been computed using the dollar/euro Federal
      Reserve Bank of New York Noon Buying Rate of U.S. $1.1905 per Euro 1.00 on
      February 22, 2006.</FONT></TD></TR>
  <TR>
    <TD colSpan=2>&nbsp;</TD></TR></TABLE>
<P align=center>&nbsp;</P>
<P align=center>&nbsp;</P>
<P align=center><FONT face=serif size=2>II-2</FONT></P>
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<BR><BR>
<P style="PAGE-BREAK-BEFORE: always"></P><PAGE><BR><BR>
<P align=center><B><FONT face=serif size=2>PART I</FONT></B></P>
<P align=center><B><FONT face=serif size=2>INFORMATION REQUIRED IN THE SECTION
10(a) PROSPECTUS</FONT></B></P>
<P align=center><B><FONT face=serif size=2>SECTION 10(a)
PROSPECTUS</FONT></B></P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>The documents
containing the information specified in Part I of this Registration Statement on
Form S-8 will be sent or given to participants in the Sodexho Alliance Plans as
specified under Rule 428(b)(i) under the Securities Act. Such documents are not
required to be, and are not being, filed by Sodexho Alliance, SA (&#147;Sodexho
Alliance&#148; or &#147;Registrant&#148;) with the Securities and Exchange Commission (the
&#147;Commission&#148;), either as part of this Registration Statement or as prospectuses
or prospectus supplements pursuant to Rule 424 under the Securities Act. Such
documents, together with the documents incorporated by reference herein pursuant
to Item 3 of Part II of this Registration Statement on Form S-8, constitute a
prospectus that meets the requirements of Section 10(a) of the Securities Act.
</FONT></P>
<P align=center><B><FONT face=serif size=2>PART II</FONT></B></P>
<P align=center><B><FONT face=serif size=2>INFORMATION REQUIRED IN THE
REGISTRATION STATEMENT</FONT></B></P>
<P><B><FONT face=serif size=2>Item 3. Incorporation of Documents by
Reference.</FONT></B></P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>The following documents
previously filed by Sodexho Alliance with the Commission pursuant to the
Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;) are
incorporated herein by reference: </FONT></P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>(a) The annual report
on Form 20-F of Sodexho Alliance for the fiscal year ended August 31, 2005.
</FONT></P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>(b) All reports filed
by Sodexho Alliance pursuant to Section 13(a) or 15(d) of the Exchange Act since
August 31, 2005, the end of the fiscal year covered by Sodexho Alliance&#146;s Form
20-F referred to in (a).</FONT></P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>(c) The description of
Sodexho Alliance&#146;s ordinary shares, par value Euro 4 each, and American
Depositary Receipts evidencing American Depositary Shares, each American
Depositary Share representing one ordinary share of Sodexho Alliance, contained
in Item (10) of Sodexho Alliance&#146;s Form 20-F referred to in (a). </FONT></P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>In addition, all
documents filed by Sodexho Alliance with the Commission pursuant to Sections
13(a), 13(c), 14 and 15(d) of the Exchange Act subsequent to the date of this
Registration Statement and prior to the filing of a post-effective amendment to
this Registration Statement which indicates that all securities offered have
been sold or which deregisters all securities then remaining unsold, shall be
deemed to be incorporated by reference in the Registration Statement and to be a
part hereof from the date of the filing of such documents. </FONT></P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>Any statement contained
herein or in a document incorporated or deemed to be incorporated by reference
herein shall be deemed to be modified or superseded for purposes hereof or of
the related prospectus to the extent that a statement contained herein or in any
other subsequently filed document which is also incorporated or deemed to be
incorporated herein modifies or supersedes such statement. Any such statement so
modified or superseded shall not be deemed, except as so modified or superseded,
to constitute part of this Registration Statement. </FONT></P>
<P><B><FONT face=serif size=2>Item 4. Description of Securities.</FONT></B></P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>Not
applicable.</FONT></P>
<P><B><FONT face=serif size=2>Item 5. Interests of Named Experts and
Counsel.</FONT></B></P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>Paul, Hastings,
Janofsky &amp; Walker (Europe) LLP (Aline Poncelet) is opining on the legality
of the shares being registered (see Exhibit 5 hereto) and is regularly employed
by Sodexho Alliance as its outside counsel. </FONT></P>
<DIV align=center><FONT face=serif size=2>II-3</FONT><BR><BR><BR></DIV>
<HR width="100%" color=gray noShade SIZE=3>

<P style="PAGE-BREAK-BEFORE: always"></P><PAGE><BR><BR>
<P><B><FONT face=serif size=2>Item 6. Indemnification of Directors and
Officers.</FONT></B></P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>Sodexho Alliance has
provided for the indemnification of its directors and officers with respect to
general civil liability which they may incur with their activity on behalf of
Sodexho Alliance. </FONT></P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>Sodexho Alliance
maintains insurance, at its own expense, to protect itself and any director,
officer, employee or agent of Sodexho Alliance or of any other entity affiliated
with Sodexho Alliance against any civil liability, loss or expense, other than
liability arising out of willful misconduct. </FONT></P>
<P><B><FONT face=serif size=2>Item 7. Exemption from Registration
Claimed.</FONT></B></P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>Not
applicable.</FONT></P>
<P><B><FONT face=serif size=2>Item 8. Exhibits. </FONT></B></P>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=middle width="6%"><B><FONT face=serif
      size=1>Exhibit<BR><U>Number</U></FONT></B> </TD>
    <TD width="4%">&nbsp; </TD>
    <TD align=left width="90%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=middle>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><FONT face=serif size=2>4<FONT face=serif
      size=2>(a)</FONT> </FONT></TD>
    <TD width="4%">&nbsp; </TD>
    <TD align=left width="90%"><FONT face=serif size=2>Sodexho Alliance
      Restated Corporate </FONT><I><FONT face=serif size=2>Statuts
      </FONT></I><FONT face=serif size=2>(English Translation) (incorporated by
      reference to Exhibit</FONT><FONT face=serif size=2> 1 to the registration
      statement on Form 20-F filed by Sodexho Alliance on March 19, 2002, under
      the</FONT><FONT face=serif size=2> Exchange Act; see File No.
      1-31274).</FONT></TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"></TD>
    <TD width="4%">&nbsp; </TD>
    <TD align=left width="90%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><FONT face=serif size=2>4<FONT face=serif
      size=2>(b)</FONT></FONT> </TD>
    <TD width="4%">&nbsp; </TD>
    <TD align=left width="90%"><FONT face=serif size=2>Form of Deposit
      Agreement among Sodexho Alliance, The Bank of New York, as depositary, and
      the</FONT><FONT face=serif size=2> Owners and Holders of American
      Depositary Receipts (incorporated by reference to Exhibit A
      filed</FONT><FONT face=serif size=2> pursuant to Item 3 to the Form F-6
      filed by Sodexho Alliance on March 21, 2002 under the Exchange</FONT><FONT
      face=serif size=2> Act; see File No. 333-84970).</FONT>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"></TD>
    <TD width="4%">&nbsp; </TD>
    <TD align=left width="90%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><FONT face=serif size=2>5</FONT> </TD>
    <TD width="4%">&nbsp; </TD>
    <TD align=left width="90%"><FONT face=serif size=2>Opinion of Paul,
      Hastings, Janofsky &amp; Walker (Europe) LLP (Aline
      Poncelet).</FONT>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=middle>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><FONT face=serif size=2>23.1</FONT> </TD>
    <TD width="4%">&nbsp; </TD>
    <TD align=left width="90%"><FONT face=serif size=2>Consent of Counsel
      (Included in Exhibit 5).</FONT>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=middle>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><FONT face=serif size=2>23.2</FONT> </TD>
    <TD width="4%">&nbsp; </TD>
    <TD align=left width="90%"><FONT face=serif size=2>Consent of
      PricewaterhouseCoopers Audit.</FONT>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=middle>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><FONT face=serif size=2>24</FONT> </TD>
    <TD width="4%">&nbsp; </TD>
    <TD align=left width="90%"><FONT face=serif size=2>Powers of
      Attorney.</FONT>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=middle>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><FONT face=serif size=2>99.1</FONT> </TD>
    <TD width="4%">&nbsp; </TD>
    <TD align=left width="90%"><FONT face=serif size=2>Sodexho Alliance
      January 2006 Stock Option Plan A 1.</FONT>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=middle>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><FONT face=serif size=2>99.2</FONT> </TD>
    <TD width="4%">&nbsp; </TD>
    <TD align=left width="90%"><FONT face=serif size=2>Sodexho Alliance
      January 2006 Stock Option Plan A 2.</FONT>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=middle>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><FONT face=serif size=2>99.3</FONT> </TD>
    <TD width="4%">&nbsp; </TD>
    <TD align=left width="90%"><FONT face=serif size=2>Sodexho Alliance June
      16, 2005 Stock Option Plan B.</FONT>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=middle>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><FONT face=serif size=2>99.4</FONT> </TD>
    <TD width="4%">&nbsp; </TD>
    <TD align=left width="90%"><FONT face=serif size=2>Sodexho Alliance
      September 13, 2005 Stock Option Plan B.</FONT>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=middle>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><FONT face=serif size=2>99.5</FONT> </TD>
    <TD width="4%">&nbsp; </TD>
    <TD align=left width="90%"><FONT face=serif size=2>Sodexho Alliance
      January 10, 2006 Stock Option Plan B.</FONT>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=middle>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><FONT face=serif size=2>99.6</FONT> </TD>
    <TD width="4%">&nbsp; </TD>
    <TD align=left width="90%"><FONT face=serif size=2>Sodexho Alliance
      January 10, 2006 Stock Option Plan C.</FONT>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=middle>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><FONT face=serif size=2>99.7</FONT> </TD>
    <TD width="4%">&nbsp; </TD>
    <TD align=left width="90%"><FONT face=serif size=2>Sodexho, Inc. Employee
      Stock Purchase Plan.</FONT>&nbsp; </TD></TR></TABLE>
<P><B><FONT face=serif size=2>Item 9. Undertakings.</FONT></B> </P>
<P align="left"><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">The undersigned Registrant hereby undertakes:</FONT></P>
<blockquote>
<P align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" 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>

<blockquote><blockquote>
<P align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">(i) To include any prospectus required by Section 10(a)(3) of the Securities Act; </FONT></P>
<P align="left"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" 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>
</blockquote></blockquote>

<P align=center><FONT face=serif size=2>II-4</FONT></P><BR><BR>

<HR width="100%" color=gray noShade SIZE=3>

<P style="PAGE-BREAK-BEFORE: always"></P>
<PAGE>
<BR>
<BR>

<blockquote><blockquote>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" 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 BASESIZE=2 size=2 BASEFACE="serif" face="serif">provided</FONT></I><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">, </FONT><I><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">however</FONT></I><FONT BASESIZE=2 size=2
BASEFACE="serif" 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 Exchange Act that are incorporated by reference in this Registration Statement. </FONT></P>
</blockquote></blockquote>
<blockquote>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">(2) That, for the purpose of determining any liability under the Securities Act each such post-effective amendment shall be deemed to be a new registration statement
relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial </FONT><I><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">bona fide</FONT></I><FONT BASESIZE=2 size=2
BASEFACE="serif" face="serif"> offering thereof.</FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" 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 BASESIZE=2 size=2 BASEFACE="serif" face="serif">(4) That, for the purpose of determining liability under the Securities Act to any purchaser: </FONT></P>
</blockquote>

<blockquote><blockquote>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">(i) If the Registrant is relying on Rule 430B: </FONT></P>
</blockquote></blockquote>

<blockquote><blockquote><blockquote>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" 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 BASESIZE=2 size=2 BASEFACE="serif" 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 Securities 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 BASESIZE=2 size=2 BASEFACE="serif" face="serif">bona fide</FONT></I><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif"> offering thereof. </FONT><I><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Provided,
however</FONT></I><FONT BASESIZE=2 size=2 BASEFACE="serif" 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></blockquote></blockquote>

<blockquote><blockquote>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" 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. <I>Provided, however</I>, 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></blockquote>
<blockquote>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">(5) That, for the purpose of determining liability of the Registrant under the Securities Act to any purchaser in the initial distribution of the securities:
</FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" 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 </FONT></P>
</blockquote>

<P align=center><FONT face=serif size=2>II-5</FONT></P><BR><BR>

<HR width="100%" color=gray noShade SIZE=3>

<P style="PAGE-BREAK-BEFORE: always"></P>
<PAGE>
<BR>
<BR>

<blockquote>
<P align="left">
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">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>
<blockquote><blockquote>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" 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 BASESIZE=2 size=2 BASEFACE="serif" 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 BASESIZE=2 size=2 BASEFACE="serif" 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 BASESIZE=2 size=2 BASEFACE="serif" face="serif">(iv) Any other communication that is an offer in the offering made by the undersigned Registrant to the purchaser. </FONT></P>
</blockquote></blockquote>
<blockquote>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT BASESIZE=2 size=2 BASEFACE="serif" 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 BASESIZE=2 size=2
BASEFACE="serif" face="serif">bona fide</FONT></I><FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif"> offering thereof.</FONT></P>
</blockquote>


<P align="left">
<FONT BASESIZE=2 size=2 BASEFACE="serif" face="serif">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions,
or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue. </FONT></P>


<P align=center><FONT face=serif size=2>II-6</FONT></P>
<BR><BR>
<HR width="100%" color=gray noShade SIZE=3>

<P style="PAGE-BREAK-BEFORE: always"></P><PAGE><BR><BR>
<P align=center><B><FONT face=serif size=2>SIGNATURES</FONT></B></P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>Pursuant to the
requirements of the Securities Act of 1933, as amended, the Registrant, Sodexho
Alliance, certifies that it has reasonable grounds to believe that it meets all
of the requirements for filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Paris, France, on this 27 day of February, 2006.
</FONT></P>
<DIV align=right>
<TABLE cellSpacing=0 cellPadding=0 width="50%" border=0>

  <TR>
    <TD colSpan=3><B><FONT face=serif size=2>Sodexho Alliance,
      SA</FONT></B>&nbsp; </TD></TR>
  <TR>
    <TD width="7%"><FONT face="Times New Roman, Times, serif"
      size=2>&nbsp;</FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, serif"
      size=2>&nbsp;</FONT></TD>
    <TD width="83%"><FONT face="Times New Roman, Times, serif"
      size=2>&nbsp;</FONT></TD></TR>
  <TR>
    <TD width="7%"><FONT face="Times New Roman, Times, serif"
    size=2>By:</FONT></TD>
    <TD colSpan=2><FONT face="Times New Roman, Times, serif"
      size=2>/s/ Si</FONT><FONT face=serif size=2>&acirc;</FONT><FONT face="Times New Roman, Times, serif"
      size=2>n Herbert-Jones </FONT></TD>
  </TR>
  <TR>
    <TD width="7%"><FONT face="Times New Roman, Times, serif"
      size=2>&nbsp;</FONT></TD>
    <TD colSpan=2>
      <HR align=left width="60%" color=#000000 noShade SIZE=1>
    </TD></TR>
  <TR>
    <TD width="7%"><FONT face="Times New Roman, Times, serif"
      size=2>&nbsp;</FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, serif"
      size=2>Name:</FONT></TD>
    <TD width="83%"><FONT face="Times New Roman, Times, serif"
      size=2>Si</FONT><FONT face=serif size=2>&acirc;</FONT><FONT face="Times New Roman, Times, serif"
      size=2>n Herbert-Jones</FONT></TD>
  </TR>
  <TR>
    <TD width="7%"><FONT face="Times New Roman, Times, serif"
      size=2>&nbsp;</FONT></TD>
    <TD width="10%"><FONT face="Times New Roman, Times, serif"
      size=2>Title:</FONT></TD>
    <TD width="83%"><FONT face="Times New Roman, Times, serif"
      size=2>Chief Financial Officer </FONT></TD>
  </TR></TABLE></DIV>
<P>&nbsp;</P>
<TABLE cellSpacing=0 cellPadding=0 width="95%" border=0>

  <TR vAlign=bottom>
    <TD align=middle width="30%"><B><U><FONT face=serif
      size=1>Signature</FONT></U></B>&nbsp; </TD>
    <TD align=middle width="5%">&nbsp; </TD>
    <TD align=middle width="20%"><B><U><FONT face=serif
      size=1>Title</FONT></U></B>&nbsp; </TD>
    <TD align=middle width="5%">&nbsp; </TD>
    <TD align=middle width="20%"><B><U><FONT face=serif
      size=1>Date</FONT></U></B>&nbsp; </TD>
    <TD align=middle width="20%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%"><FONT face=serif size=2>&nbsp;&nbsp;*</FONT>  </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%"><FONT face=serif size=2>Chairman</FONT></TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=middle width="20%"><FONT face=serif size=2>February 27,
      2006</FONT></TD>
    <TD align=middle width="20%">&nbsp;</TD></TR>
  <TR>
    <TD width="30%">
      <HR noShade SIZE=1>
    </TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="20%"></TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%"><FONT face=serif size=2>Pierre
      Bellon</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%"><FONT face=serif size=2>&nbsp;&nbsp;*</FONT>  </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%"><FONT face=serif size=2>Vice
      Chairman</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=middle width="20%"><FONT face=serif size=2>February 27, 2006</FONT></TD>
    <TD align=middle width="20%">&nbsp;</TD></TR>
  <TR>
    <TD width="30%">
      <HR noShade SIZE=1>
    </TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="20%"></TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%"><FONT face=serif size=2>R&eacute;mi
      Baudin</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%">&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%"><FONT face=serif size=2>Member of the
      Board</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=middle width="20%">&nbsp;</TD>
    <TD align=middle width="20%">&nbsp;</TD></TR>
  <TR>
    <TD width="30%">
      <HR noShade SIZE=1>
    </TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="20%"></TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%"><FONT face=serif size=2>Astrid
      Bellon</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%"><FONT face=serif size=2>&nbsp;&nbsp;*</FONT>  </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%"><FONT face=serif size=2>Member of the
      Board</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=middle width="20%"><FONT face=serif size=2>February 27, 2006</FONT></TD>
    <TD align=middle width="20%">&nbsp;</TD></TR>
  <TR>
    <TD width="30%">
      <HR noShade SIZE=1>
    </TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="20%"></TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%"><FONT face=serif size=2>Bernard
      Bellon</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%">&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%"><FONT face=serif size=2>Member of the
      Board</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=middle width="20%">&nbsp;</TD>
    <TD align=middle width="20%">&nbsp;</TD></TR>
  <TR>
    <TD width="30%">
      <HR noShade SIZE=1>
    </TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="20%"></TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%"><FONT face=serif size=2>Fran&ccedil;ois-Xavier
      Bellon</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%"><FONT face=serif size=2>&nbsp;&nbsp;*</FONT>  </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%"><FONT face=serif size=2>Member of the
      Board</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=middle width="20%"><FONT face=serif size=2>February 27, 2006</FONT></TD>
    <TD align=middle width="20%">&nbsp;</TD></TR>
  <TR>
    <TD width="30%">
      <HR noShade SIZE=1>
    </TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="20%"></TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%"><FONT face=serif size=2>Sophie
      Clamens</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%"><FONT face=serif size=2>&nbsp;&nbsp;*</FONT>  </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%"><FONT face=serif size=2>Member of the
      Board</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=middle width="20%"><FONT face=serif size=2>February 27, 2006</FONT></TD>
    <TD align=middle width="20%">&nbsp;</TD></TR>
  <TR>
    <TD width="30%">
      <HR noShade SIZE=1>
    </TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="20%"></TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%"><FONT face=serif size=2>Paul
      Jeanbart</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%">&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%"><FONT face=serif size=2>Member of the
      Board</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=middle width="20%">&nbsp;</TD>
    <TD align=middle width="20%">&nbsp;</TD></TR>
  <TR>
    <TD width="30%">
      <HR noShade SIZE=1>
    </TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="20%"></TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%"><FONT face=serif size=2>Charles
      Milhaud</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%"><FONT face=serif size=2>&nbsp;&nbsp;*</FONT> </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%"><FONT face=serif size=2>Member of the
      Board</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=middle width="20%"><FONT face=serif size=2>February 27, 2006</FONT></TD>
    <TD align=middle width="20%">&nbsp;</TD></TR>
  <TR>
    <TD width="30%">
      <HR noShade SIZE=1>
    </TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="20%"></TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%"><FONT face=serif size=2>Fran&ccedil;ois
      P&eacute;rigot</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%"><FONT face=serif size=2>&nbsp;&nbsp;*</FONT>  </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%"><FONT face=serif size=2>Member of the
      Board</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=middle width="20%"><FONT face=serif size=2>February 27, 2006</FONT></TD>
    <TD align=middle width="20%">&nbsp;</TD></TR>
  <TR>
    <TD width="30%">
      <HR noShade SIZE=1>
    </TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="20%"></TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%"><FONT face=serif size=2>Nathalie
      Szabo</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%">&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%"><FONT face=serif size=2>Member of the
      Board</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=middle width="20%">&nbsp;</TD>
    <TD align=middle width="20%">&nbsp;</TD></TR>
  <TR>
    <TD width="30%">
      <HR noShade SIZE=1>
    </TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="20%"></TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%"><FONT face=serif size=2>Patricia
      Bellinger</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp;</TD></TR></TABLE><BR>
<P align=center><FONT face=serif size=2>II-7</FONT></P>
<BR><BR>
<HR width="100%" color=gray noShade SIZE=3>

<P style="PAGE-BREAK-BEFORE: always"></P><PAGE><BR><BR>
<TABLE cellSpacing=0 cellPadding=0 width="95%" border=0>

  <TR vAlign=bottom>
    <TD align=middle><B><U><FONT face=serif
      size=1>Signature</FONT></U></B>&nbsp; </TD>
    <TD align=middle>&nbsp;</TD>
    <TD align=middle><B><U><FONT face=serif size=1>Title</FONT></U></B>&nbsp;
    </TD>
    <TD align=middle>&nbsp;</TD>
    <TD align=middle><B><U><FONT face=serif size=1>Date</FONT></U></B>&nbsp;
    </TD>
    <TD align=middle>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%"><FONT face=serif size=2>&nbsp;&nbsp;*</FONT>  </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%"><FONT face=serif size=2>Member of the
      Board</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=middle width="20%"><FONT face=serif size=2>February 27, 2006</FONT></TD>
    <TD align=middle width="20%">&nbsp;</TD></TR>
  <TR>
    <TD width="30%">
      <HR noShade SIZE=1>
    </TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="20%"></TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%"><FONT face=serif size=2>Robert
      Baconnier</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%">&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%"><FONT face=serif size=2>Member of the
      Board</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=middle width="20%">&nbsp;</TD>
    <TD align=middle width="20%">&nbsp;</TD></TR>
  <TR>
    <TD width="30%">
      <HR noShade SIZE=1>
    </TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="20%"></TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%"><FONT face=serif size=2>Peter
      Thompson</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%"><FONT face=serif size=2>&nbsp;&nbsp;*</FONT>  </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%"><FONT face=serif size=2>Member of the
      Board</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=middle width="20%"><FONT face=serif size=2>February 27, 2006</FONT></TD>
    <TD align=middle width="20%">&nbsp;</TD></TR>
  <TR>
    <TD width="30%">
      <HR noShade SIZE=1>
    </TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="20%"></TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%"><FONT face=serif size=2>H.J. Mark
      Tompkins</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%"><FONT face=serif size=2>/s/ Si&acirc;n Herbert-Jones</FONT> </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%"><FONT face=serif size=2>Chief Financial
      Officer</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=middle width="20%"><FONT face=serif size=2>February 27,
      2006</FONT></TD>
    <TD align=middle width="20%">&nbsp;</TD></TR>
  <TR>
    <TD width="30%">
      <HR noShade SIZE=1>
    </TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="5%"></TD>
    <TD width="20%"></TD>
    <TD width="20%"></TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="30%"><FONT face=serif size=2>Si&acirc;n
      Herbert-Jones</FONT>&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD width="5%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp; </TD>
    <TD align=left width="20%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=middle>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=left><font size="2" face="serif">/s/ Michel Landel</font></TD>
    <TD>&nbsp;</TD>
    <TD align=left><FONT face=serif size=2>Chief Executive Officer </FONT></TD>
    <TD>&nbsp;</TD>
    <TD width="20%" align=middle><FONT face=serif size=2>February 27, 2006</FONT></TD>
    <TD align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=left><HR noShade SIZE=1></TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD width="20%"></TD>
    <TD align=left>&nbsp;</TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=left><font size="2" face="serif">Michel Landel</font> </TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
  </TR>
</TABLE>
<BR><BR><BR>
<TABLE cellSpacing=0 cellPadding=0 width="50%" border=0>

  <TR>
    <TD width="7%">&nbsp;</TD>
    <TD width="93%">&nbsp;</TD></TR>
  <TR>
    <TD width="7%"><FONT face=serif size=2>*By:</FONT><BR></TD>
    <TD width="93%"><FONT face=serif size=2>/s/ Si&acirc;n Herbert-Jones</FONT></TD>
  </TR>
  <TR>
    <TD width="7%">&nbsp;</TD>
    <TD width="93%">
      <HR align=left width="70%" noShade SIZE=1>
    </TD></TR>
  <TR>
    <TD width="7%">&nbsp;</TD>
    <TD width="93%"><FONT face=serif size=2>Si&acirc;n Herbert-Jones<br>
      Attorney-in-fact
    </FONT></TD>
  </TR></TABLE>
<P align=center><FONT face=serif size=2>II-8</FONT></P>
<BR><BR>
<HR width="100%" color=gray noShade SIZE=3>

<P style="PAGE-BREAK-BEFORE: always"></P><PAGE><BR><BR>
<TABLE cellSpacing=0 cellPadding=0 width="50%" border=0>

  <TR vAlign=bottom>
    <TD align=left width="100%"><B><FONT face=serif size=2>AUTHORIZED
      REPRESENTATIVE</FONT></B>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="100%"><FONT face=serif size=2>/s/ Robert A.
      Stern</FONT>&nbsp; </TD></TR>
  <TR>
    <TD>
      <HR align=left width="50%" noShade SIZE=1>
    </TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="100%"><FONT face=serif size=2>Robert A. Stern, as
      the duly authorized</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="100%"><FONT face=serif size=2>representative of
      Sodexho Alliance in the</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="100%"><FONT face=serif size=2>United
  States</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD align=left width="100%"><FONT face=serif size=2>Date: February 27,
      2006</FONT>&nbsp; </TD>
  </TR></TABLE><BR>
<P align=center><FONT face=serif size=2>II-9</FONT></P>
<BR><BR>
<HR width="100%" color=gray noShade SIZE=3>

<P style="PAGE-BREAK-BEFORE: always"></P><PAGE><BR><BR>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=middle colSpan=3><STRONG><FONT
      face="Times New Roman, Times, serif" size=2><U>EXHIBIT INDEX
      </U></FONT></STRONG></TD></TR>
  <TR vAlign=top>
    <TD align=middle>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><B><FONT face=serif
      size=1>Exhibit<BR><U>Number</U></FONT></B> </TD>
    <TD width="4%">&nbsp;</TD>
    <TD align=left width="90%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><FONT face=serif size=2>4<FONT face=serif
      size=2>(a)</FONT> </FONT></TD>
    <TD width="4%">&nbsp;</TD>
    <TD align=left width="90%"><FONT face=serif size=2>Sodexho Alliance
      Restated Corporate </FONT><I><FONT face=serif size=2>Statuts
      </FONT></I><FONT face=serif size=2>(English Translation) (incorporated by
      reference to Exhibit</FONT><FONT face=serif size=2> 1 to the registration
      statement on Form 20-F filed by Sodexho Alliance on March 19, 2002, under
      the</FONT><FONT face=serif size=2> Exchange Act; see File No.
      1-31274).</FONT></TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"></TD>
    <TD width="4%">&nbsp;</TD>
    <TD align=left width="90%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><FONT face=serif size=2>4<FONT face=serif
      size=2>(b)</FONT></FONT> </TD>
    <TD width="4%">&nbsp;</TD>
    <TD align=left width="90%"><FONT face=serif size=2>Form of Deposit
      Agreement among Sodexho Alliance, The Bank of New York, as depositary, and
      the</FONT><FONT face=serif size=2> Owners and Holders of American
      Depositary Receipts (incorporated by reference to Exhibit A
      filed</FONT><FONT face=serif size=2> pursuant to Item 3 to the Form F-6
      filed by Sodexho Alliance on March 21, 2002 under the Exchange</FONT><FONT
      face=serif size=2> Act; see File No. 333-84970).</FONT>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"></TD>
    <TD width="4%">&nbsp;</TD>
    <TD align=left width="90%">&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><FONT face=serif size=2>5</FONT> </TD>
    <TD width="4%">&nbsp;</TD>
    <TD align=left width="90%"><FONT face=serif size=2>Opinion of Paul,
      Hastings, Janofsky &amp; Walker (Europe) LLP (Aline
      Poncelet).</FONT>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=middle>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><FONT face=serif size=2>23.1</FONT> </TD>
    <TD width="4%">&nbsp;</TD>
    <TD align=left width="90%"><FONT face=serif size=2>Consent of Counsel
      (Included in Exhibit 5).</FONT>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=middle>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><FONT face=serif size=2>23.2</FONT> </TD>
    <TD width="4%">&nbsp;</TD>
    <TD align=left width="90%"><FONT face=serif size=2>Consent of
      PricewaterhouseCoopers Audit.</FONT>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=middle>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><FONT face=serif size=2>24</FONT> </TD>
    <TD width="4%">&nbsp;</TD>
    <TD align=left width="90%"><FONT face=serif size=2>Powers of
      Attorney.</FONT>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=middle>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><FONT face=serif size=2>99.1</FONT> </TD>
    <TD width="4%">&nbsp;</TD>
    <TD align=left width="90%"><FONT face=serif size=2>Sodexho Alliance
      January 2006 Stock Option Plan A 1.</FONT>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=middle>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><FONT face=serif size=2>99.2</FONT> </TD>
    <TD width="4%">&nbsp;</TD>
    <TD align=left width="90%"><FONT face=serif size=2>Sodexho Alliance
      January 2006 Stock Option Plan A 2.</FONT>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=middle>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><FONT face=serif size=2>99.3</FONT> </TD>
    <TD width="4%">&nbsp;</TD>
    <TD align=left width="90%"><FONT face=serif size=2>Sodexho Alliance June
      16, 2005 Stock Option Plan B.</FONT>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=middle>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><FONT face=serif size=2>99.4</FONT> </TD>
    <TD width="4%">&nbsp;</TD>
    <TD align=left width="90%"><FONT face=serif size=2>Sodexho Alliance
      September 13, 2005 Stock Option Plan B.</FONT>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=middle>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><FONT face=serif size=2>99.5</FONT> </TD>
    <TD width="4%">&nbsp;</TD>
    <TD align=left width="90%"><FONT face=serif size=2>Sodexho Alliance
      January 10, 2006 Stock Option Plan B.</FONT>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=middle>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=middle width="6%"><FONT face=serif size=2>99.6</FONT> </TD>
    <TD width="4%">&nbsp;</TD>
    <TD align=left width="90%"><FONT face=serif size=2>Sodexho Alliance
      January 10, 2006 Stock Option Plan C.</FONT>&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=middle>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD></TR>
  <TR vAlign=top>
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    <TD align=left width="90%"><FONT face=serif size=2>Sodexho, Inc. Employee
      Stock Purchase Plan.</FONT>&nbsp; </TD></TR></TABLE><BR><BR><BR>
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{"company-data": {"conformed-name": "SODEXHO ALLIANCE SA", "cik": "0001169715", "assigned-sic": "8741", "irs-number": "000000000", "state-of-incorporation": "I0"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-132062", "film-number": "06647074"}, "business-address": {"street1": "78180 MONTIGNY LE BRETONNEUX", "city": "BRETONNEUX", "state": "I0", "zip": "00000", "phone": "0000000"}, "mail-address": {"street1": "78180 MONTIGNY LE BRETONNEUX", "street2": "BRETONNEUX", "city": "FRANCE", "state": "I0", "zip": "00000"}}
As filed with the
      Securities and Exchange Commission on February 27, 2006
Registration No.
      ___-______
SECURITIES AND
      EXCHANGE COMMISSION
Washington, D.C.
      20549
FORM
      S-8
REGISTRATION
      STATEMENT UNDER THE
SECURITIES ACT
      OF 1933
SODEXHO ALLIANCE,
      SA
(Exact name of
      Registrant as specified in its charter)
REPUBLIC
      OF
FRANCE
Not
      applicable
(State or Other
      Jurisdiction of
(I.R.S.
      Employer
Incorporation or
      Organization)
Identification
      No.)
3, avenue
      Newton
78180
      Montigny-le-Bretonneux
FRANCE
011-33-1-30-85-75-00
(Address of principal
      executive offices)
Sodexho Alliance
      January 2006 Stock Option Plan A 1
Sodexho Alliance
      January 2006 Stock Option Plan A 2
Sodexho Alliance
      June 16, 2005 Stock Option Plan B
Sodexho Alliance
      September 13, 2005 Stock Option Plan B
Sodexho Alliance
      January 10, 2006 Stock Option Plan B
Sodexho Alliance
      January 10, 2006 Stock Option Plan C
Sodexho, Inc.
      Employee Stock Purchase Plan
(Full Title of the
      Plan)
Robert A. Stern,
      Esq.
Senior Vice
      President and General Counsel
Sodexho,
      Inc.
9801 Washingtonian
      Boulevard
Gaithersburg,
      Maryland 20878
301-987-4000
(Telephone Number,
      Including Area Code, of Agent For Service)
With copies
    to:
Jean McLoughlin,
      Esq.
Siân
      Herbert-Jones
Davis Polk &
      Wardwell
Chief Financial
      Officer
450 Lexington
      Avenue
Sodexho Alliance,
      SA
New York, NY
      10017
3, avenue
      Newton
212-450-4000
78180
      Montigny-le-Bretonneux
FRANCE
011-33-1-30-85-75-00
CALCULATION OF REGISTRATION
FEE
Title of each
      class
of Securities to be registered
Amount to
      be
registered
Proposed
      maximum
offering price
per share
Proposed
      maximum
aggregate
offering price
Amount
      of
registration fee
Ordinary
      Shares, par value Euro 4 each, of Sodexho Alliance, SA(1)
Ordinary Shares, par value Euro 4 each, of Sodexho
      Alliance, SA(2)
TOTALS:
997,452(3)
1,800,000
(3)
2,797,452
$41.23(4)
$42.98(5)
$41,124,946(4)
$77,364,000
(5)
$118,488,946
$12,678.32
(1)
The ordinary shares being
      registered hereby with respect to the Sodexho Alliance January 2006 Stock
      Option Plan A 1, Sodexho Alliance January 2006 Stock Option Plan A 2,
      Sodexho Alliance June 16, 2005 Stock Option Plan B, Sodexho Alliance
      September 13, 2005 Stock Option Plan B, Sodexho Alliance January 10, 2006
      Stock Option Plan B and Sodexho Alliance January 10, 2006 Stock Option
      Plan C (collectively, the "Sodexho Alliance Option Plans") may be
      represented, in certain cases, by the Registrant's American Depositary
      Shares, evidenced by American Depositary Receipts. This represents
      ordinary shares reserved for issuance or which may be purchased pursuant
      to the options granted to U.S. employees under the Sodexho Alliance Option
      Plans.
(2)
The ordinary shares being
      registered hereby with respect to the Sodexho, Inc. Employee Stock
      Purchase Plan (the "ESPP") may be represented, in certain cases (at the
      discretion of the Registrant), by the Registrant's American Depositary
      Shares, evidenced by American Depositary Receipts. This represents
      ordinary shares reserved for issuance or which may be purchased by U.S.
      employees under the ESPP.
(3)
Plus an additional indeterminate
      number of shares as may be issuable pursuant to the anti-dilution
      provisions of the Sodexho Alliance Option Plans and the ESPP
      (collectively, the "Sodexho Alliance Plans").
(4)
Estimated in accordance with Rule 457(h) under the Securities Act of 1933, as amended (the "Securities Act") solely for the purpose of calculating the registration fee of options granted and outstanding under the Sodexho Alliance Option Plans, based on a weighted average exercise price of $41.23 (Euro 34.63), which has been computed using the dollar/euro Federal Reserve Bank of New York Noon Buying Rate of U.S. $1.1905 per Euro 1.00 on February 22, 2006.
(5)
Estimated in accordance with Rule
      457(c) and Rule 457(h) under the Securities Act solely for the purpose of
      calculating the registration fee with respect to shares to be purchased
      under the ESPP, based on the average of the high and low sales price of an
      ordinary share on the Euronext Paris First Market on February 22, 2006 of
      $42.98 (Euro 36.10), which has been computed using the dollar/euro Federal
      Reserve Bank of New York Noon Buying Rate of U.S. $1.1905 per Euro 1.00 on
      February 22, 2006.
II-2
PART I
INFORMATION REQUIRED IN THE SECTION
10(a) PROSPECTUS
SECTION 10(a)
PROSPECTUS
The documents
containing the information specified in Part I of this Registration Statement on
Form S-8 will be sent or given to participants in the Sodexho Alliance Plans as
specified under Rule 428(b)(i) under the Securities Act. Such documents are not
required to be, and are not being, filed by Sodexho Alliance, SA ("Sodexho
Alliance" or "Registrant") with the Securities and Exchange Commission (the
"Commission"), either as part of this Registration Statement or as prospectuses
or prospectus supplements pursuant to Rule 424 under the Securities Act. Such
documents, together with the documents incorporated by reference herein pursuant
to Item 3 of Part II of this Registration Statement on Form S-8, constitute a
prospectus that meets the requirements of Section 10(a) of the Securities Act.
PART II
INFORMATION REQUIRED IN THE
REGISTRATION STATEMENT
Item 3. Incorporation of Documents by
Reference.
The following documents
previously filed by Sodexho Alliance with the Commission pursuant to the
Securities Exchange Act of 1934, as amended (the "Exchange Act") are
incorporated herein by reference:
(a) The annual report
on Form 20-F of Sodexho Alliance for the fiscal year ended August 31, 2005.
(b) All reports filed
by Sodexho Alliance pursuant to Section 13(a) or 15(d) of the Exchange Act since
August 31, 2005, the end of the fiscal year covered by Sodexho Alliance's Form
20-F referred to in (a).
(c) The description of
Sodexho Alliance's ordinary shares, par value Euro 4 each, and American
Depositary Receipts evidencing American Depositary Shares, each American
Depositary Share representing one ordinary share of Sodexho Alliance, contained
in Item (10) of Sodexho Alliance's Form 20-F referred to in (a).
In addition, all
documents filed by Sodexho Alliance with the Commission pursuant to Sections
13(a), 13(c), 14 and 15(d) of the Exchange Act subsequent to the date of this
Registration Statement and prior to the filing of a post-effective amendment to
this Registration Statement which indicates that all securities offered have
been sold or which deregisters all securities then remaining unsold, shall be
deemed to be incorporated by reference in the Registration Statement and to be a
part hereof from the date of the filing of such documents.
Any statement contained
herein or in a document incorporated or deemed to be incorporated by reference
herein shall be deemed to be modified or superseded for purposes hereof or of
the related prospectus to the extent that a statement contained herein or in any
other subsequently filed document which is also incorporated or deemed to be
incorporated herein modifies or supersedes such statement. Any such statement so
modified or superseded shall not be deemed, except as so modified or superseded,
to constitute part of this Registration Statement.
Item 4. Description of Securities.
Not
applicable.
Item 5. Interests of Named Experts and
Counsel.
Paul, Hastings,
Janofsky & Walker (Europe) LLP (Aline Poncelet) is opining on the legality
of the shares being registered (see Exhibit 5 hereto) and is regularly employed
by Sodexho Alliance as its outside counsel.
II-3
Item 6. Indemnification of Directors and
Officers.
Sodexho Alliance has
provided for the indemnification of its directors and officers with respect to
general civil liability which they may incur with their activity on behalf of
Sodexho Alliance.
Sodexho Alliance
maintains insurance, at its own expense, to protect itself and any director,
officer, employee or agent of Sodexho Alliance or of any other entity affiliated
with Sodexho Alliance against any civil liability, loss or expense, other than
liability arising out of willful misconduct.
Item 7. Exemption from Registration
Claimed.
Not
applicable.
Item 8. Exhibits.
Exhibit
Number
4
(a)
Sodexho Alliance
      Restated Corporate
Statuts
(English Translation) (incorporated by
      reference to Exhibit
1 to the registration
      statement on Form 20-F filed by Sodexho Alliance on March 19, 2002, under
      the
Exchange Act; see File No.
      1-31274).
4
(b)
Form of Deposit
      Agreement among Sodexho Alliance, The Bank of New York, as depositary, and
      the
Owners and Holders of American
      Depositary Receipts (incorporated by reference to Exhibit A
      filed
pursuant to Item 3 to the Form F-6
      filed by Sodexho Alliance on March 21, 2002 under the Exchange
Act; see File No. 333-84970).
5
Opinion of Paul,
      Hastings, Janofsky & Walker (Europe) LLP (Aline
      Poncelet).
23.1
Consent of Counsel
      (Included in Exhibit 5).
23.2
Consent of
      PricewaterhouseCoopers Audit.
24
Powers of
      Attorney.
99.1
Sodexho Alliance
      January 2006 Stock Option Plan A 1.
99.2
Sodexho Alliance
      January 2006 Stock Option Plan A 2.
99.3
Sodexho Alliance June
      16, 2005 Stock Option Plan B.
99.4
Sodexho Alliance
      September 13, 2005 Stock Option Plan B.
99.5
Sodexho Alliance
      January 10, 2006 Stock Option Plan B.
99.6
Sodexho Alliance
      January 10, 2006 Stock Option Plan C.
99.7
Sodexho, Inc. Employee
      Stock Purchase Plan.
Item 9. 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 Securities Act;
(ii) To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration Statement;
II-4
(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 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 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 Securities 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 Securities 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 Securities Act to any purchaser in the initial distribution of the securities:
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
II-5
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 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.
Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions,
or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
II-6
SIGNATURES
Pursuant to the
requirements of the Securities Act of 1933, as amended, the Registrant, Sodexho
Alliance, certifies that it has reasonable grounds to believe that it meets all
of the requirements for filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Paris, France, on this 27 day of February, 2006.
Sodexho Alliance,
      SA
By:
/s/ Si
â
n Herbert-Jones
Name:
Si
â
n Herbert-Jones
Title:
Chief Financial Officer
Signature
Title
Date
*
Chairman
February 27,
      2006
Pierre
      Bellon
*
Vice
      Chairman
February 27, 2006
Rémi
      Baudin
Member of the
      Board
Astrid
      Bellon
*
Member of the
      Board
February 27, 2006
Bernard
      Bellon
Member of the
      Board
François-Xavier
      Bellon
*
Member of the
      Board
February 27, 2006
Sophie
      Clamens
*
Member of the
      Board
February 27, 2006
Paul
      Jeanbart
Member of the
      Board
Charles
      Milhaud
*
Member of the
      Board
February 27, 2006
François
      Périgot
*
Member of the
      Board
February 27, 2006
Nathalie
      Szabo
Member of the
      Board
Patricia
      Bellinger
II-7
Signature
Title
Date
*
Member of the
      Board
February 27, 2006
Robert
      Baconnier
Member of the
      Board
Peter
      Thompson
*
Member of the
      Board
February 27, 2006
H.J. Mark
      Tompkins
/s/ Siân Herbert-Jones
Chief Financial
      Officer
February 27,
      2006
Siân
      Herbert-Jones
/s/ Michel Landel
Chief Executive Officer
February 27, 2006
Michel Landel
*By:
/s/ Siân Herbert-Jones
Siân Herbert-Jones
Attorney-in-fact
II-8
AUTHORIZED
      REPRESENTATIVE
/s/ Robert A.
      Stern
Robert A. Stern, as
      the duly authorized
representative of
      Sodexho Alliance in the
United
  States
Date: February 27,
      2006
II-9
EXHIBIT INDEX
Exhibit
Number
4
(a)
Sodexho Alliance
      Restated Corporate
Statuts
(English Translation) (incorporated by
      reference to Exhibit
1 to the registration
      statement on Form 20-F filed by Sodexho Alliance on March 19, 2002, under
      the
Exchange Act; see File No.
      1-31274).
4
(b)
Form of Deposit
      Agreement among Sodexho Alliance, The Bank of New York, as depositary, and
      the
Owners and Holders of American
      Depositary Receipts (incorporated by reference to Exhibit A
      filed
pursuant to Item 3 to the Form F-6
      filed by Sodexho Alliance on March 21, 2002 under the Exchange
Act; see File No. 333-84970).
5
Opinion of Paul,
      Hastings, Janofsky & Walker (Europe) LLP (Aline
      Poncelet).
23.1
Consent of Counsel
      (Included in Exhibit 5).
23.2
Consent of
      PricewaterhouseCoopers Audit.
24
Powers of
      Attorney.
99.1
Sodexho Alliance
      January 2006 Stock Option Plan A 1.
99.2
Sodexho Alliance
      January 2006 Stock Option Plan A 2.
99.3
Sodexho Alliance June
      16, 2005 Stock Option Plan B.
99.4
Sodexho Alliance
      September 13, 2005 Stock Option Plan B.
99.5
Sodexho Alliance
      January 10, 2006 Stock Option Plan B.
99.6
Sodexho Alliance
      January 10, 2006 Stock Option Plan C.
99.7
Sodexho, Inc. Employee
      Stock Purchase Plan.