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   <TITLE>S-8</TITLE>
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    <TD width="100%" align="center"><B><FONT size=2 face="serif">As filed with
      the Securities and Exchange Commission on October&nbsp;31, 2003</FONT></B></TD>
  </TR>
  <TR>
    <TD width="100%" align="right"><B><FONT size=2 face="serif">Registration
      No.________</FONT></B></TD>
  </TR>
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<P align="center"> <FONT size=4 face="serif"><strong>SECURITIES AND
  EXCHANGE COMMISSION<br>
  </strong></FONT><strong><FONT size="3" face="serif">Washington, D.C.
  20549</FONT></strong></P>
<hr align=center width=15% size=1 noshade color="#000000">
<P align="center"> <FONT size=3 face="serif"> <strong>FORM S-8</strong></FONT></P>
<P align="center"> <FONT size="3" face="serif">REGISTRATION STATEMENT
  UNDER THE SECURITIES ACT OF 1933</FONT><FONT size="2" face="serif"><br>
  </FONT><br>
  <B><FONT size=4 face="serif">VITESSE SEMICONDUCTOR CORPORATION<br>
  </FONT></B><FONT size=1 face="serif">(Exact name of registrant as
  specified in its charter)</FONT> </P>
<div align="center">
  <TABLE width="90%" border=0 cellspacing=0 cellpadding=0>
    <TR valign="top">
      <TD width="25%" align="center"><B><FONT size=2 face="serif">Delaware</FONT></B></TD>
      <TD width="50%" align="center">&nbsp;</TD>
      <TD width="25%" align="center"><B><FONT size=2 face="serif">77-0138960</FONT></B></TD>
    </TR>
    <TR valign="top">
      <TD width="25%" align="center"><FONT size=1 face="serif">(State
        or other jurisdiction of<br>
        incorporation or organization) </FONT></TD>
      <TD width="50%">&nbsp;</TD>
      <TD width="25%" align="center"><FONT size=1 face="serif">(I.R.S.
        Employer<br>
        Identification No.) </FONT></TD>
    </TR>
    <TR>
      <TD width="25%" align="center">&nbsp;</TD>
      <TD width="50%">&nbsp;</TD>
      <TD align="center" width="25%">&nbsp;</TD>
    </TR>
    <TR>
      <TD width="25%">&nbsp;</TD>
      <TD width="50%" align="center"><B><FONT size=2 face="serif">741
        Calle Plano</FONT></B></TD>
      <TD width="25%">&nbsp;</TD>
    </TR>
    <TR>
      <TD width="25%">&nbsp;</TD>
      <TD width="50%" align="center"><B><FONT size=2 face="serif">Camarillo,
        California 93012</FONT></B></TD>
      <TD width="25%">&nbsp;</TD>
    </TR>
    <TR>
      <TD width="25%">&nbsp;</TD>
      <TD width="50%" align="center"><FONT size=1 face="serif">(Address
        of Principal Executive Offices) (Zip code)</FONT></TD>
      <TD width="25%">&nbsp;</TD>
    </TR>
    <TR>
      <TD width="25%">&nbsp;</TD>
      <TD width="50%">&nbsp;</TD>
      <TD width="25%">&nbsp;</TD>
    </TR>
    <TR align="center">
      <TD width="101%" colspan=3><font size="2" face="serif"><B>Vitesse
        Semiconductor Corporation 2001 Stock Incentive Plan</B></font></TD>
    </TR>
    <TR align="center">
      <TD colspan=3><FONT size=1 face="serif">(Full title of the plans)</FONT></TD>
    </TR>
  </TABLE>
</div>
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  <TABLE width="90%" border=0 cellspacing=0 cellpadding=0>
    <TR>
      <TD align="center">&nbsp;</TD>
    </TR>
    <TR>
      <TD align="center"><hr align=center width=15% size=1 noshade color="#000000">
      </TD>
    </TR>
    <TR>
      <TD align="center">&nbsp;</TD>
    </TR>
    <TR>
      <TD align="center"><B><FONT size=2 face="serif">Eugene F. Hovanec</FONT></B></TD>
    </TR>
    <TR>
      <TD align="center"><B><FONT size=2 face="serif">Chief Financial
        Officer</FONT></B></TD>
    </TR>
    <TR>
      <TD align="center"><B><FONT size=2 face="serif">Vitesse Semiconductor
        Corporation</FONT></B></TD>
    </TR>
    <TR>
      <TD align="center"><B><FONT size=2 face="serif">741 Calle Plano</FONT></B></TD>
    </TR>
    <TR>
      <TD align="center"><B><FONT size=2 face="serif">Camarillo, California
        93012</FONT></B></TD>
    </TR>
    <TR>
      <TD align="center"><FONT size=1 face="serif">(Name and address
        of agent for service)</FONT></TD>
    </TR>
    <TR>
      <TD align="center">&nbsp;</TD>
    </TR>
    <TR>
      <TD align="center"><hr align=center width=15% size=1 noshade color="#000000"></TD>
    </TR>
    <TR>
      <TD align="center">&nbsp;</TD>
    </TR>
    <TR>
      <TD align="center"><B><FONT size=2 face="serif">(805) 388-3700</FONT></B></TD>
    </TR>
    <TR>
      <TD align="center"><FONT size=1 face="serif">(Telephone number,
        including area code, of agent for service)</FONT></TD>
    </TR>
    <TR>
      <TD>&nbsp;</TD>
    </TR>
    <TR>
      <TD align="center"><B><I><FONT size=2
face="serif">Copy to:</FONT></I></B></TD>
    </TR>
    <TR>
      <TD align="center"><B><FONT size=2 face="serif">Francis S. Currie,
        Esq.</FONT></B></TD>
    </TR>
    <TR>
      <TD align="center"><B><FONT size=2 face="serif">Davis Polk &amp;
        Wardwell</FONT></B></TD>
    </TR>
    <TR>
      <TD align="center"><B><FONT size=2 face="serif">1600 El Camino
        Real</FONT></B></TD>
    </TR>
    <TR>
      <TD align="center"><B><FONT size=2 face="serif">Menlo Park, California
        94025</FONT></B></TD>
    </TR>
    <TR>
      <TD align="center"><B><FONT size=2 face="serif">(650) 752-2000</FONT></B></TD>
    </TR>
    <TR>
      <TD align="center">&nbsp;</TD>
    </TR>
    <TR>
      <TD align="center"><B><FONT size=2 face="serif">CALCULATION OF
        REGISTRATION FEE</FONT></B></TD>
    </TR>
  </TABLE>
</div>
<TABLE width="100%" border=0 cellspacing=0 cellpadding=0>
  <TR>
    <TD colspan="5"> <HR size=3></TD>
  </TR>
  <TR valign="bottom">
    <TD width="42%" align="center"><font size="2"><B><FONT size=2 face="serif">Title
      of securities<br>
      to be registered </FONT></B></font></TD>
    <TD width="12%" align="center"><font size="2"><B><FONT face="serif">Amount
      to be</FONT></B><br>
      <B><FONT face="serif">registered</FONT></B> </font></TD>
    <TD width="17%" align="center"><B><FONT size=2 face="serif">Proposed
      maximum<br>
      offering price<br>
      per share </FONT></B></TD>
    <TD width="17%" align="center"><B><FONT size=2 face="serif">Proposed<br>
      maximum aggregate<br>
      offering price</FONT></B></TD>
    <TD width="12%" align="center"><B><FONT size=2 face="serif">Amount
      of<br>
      registration<br>
      fee </FONT></B></TD>
  </TR>
  <TR>
    <TD colspan="5"> <HR noshade size=1></TD>
  </TR>
  <TR>
    <TD width="42%"><font size="2" face="serif">Vitesse Semiconductor
      Corporation 2001 Stock Incentive Plan</font></TD>
    <TD align="center" width="12%"><font size="2" face="serif">&nbsp;8,570,702</font></TD>
    <TD align="center" width="17%"><font size="2" face="serif">$6.62(1)</font></TD>
    <TD align="center" width="17%"><font size="2" face="serif">$56,738,047.24</font></TD>
    <TD align="center" width="12%"><font size="2" face="serif">$4,591.00</font></TD>
  </TR>
  <TR>
    <TD colspan="5">&nbsp; </TD>
  </TR>
  <TR>
    <TD width="42%"><font size="2">&nbsp;</font></TD>
    <TD width="12%" align="center"><font size="2">&nbsp;</font></TD>
    <TD width="17%" align="center"><font size="2">&nbsp;</font></TD>
    <TD width="17%" align="center"><font size="2">&nbsp;</font></TD>
    <TD width="12%" align="center"><font size="2">&nbsp;</font></TD>
  </TR>
  <TR>
    <TD width="42%"><FONT size=2 face="serif">Total</FONT></TD>
    <TD align="center"><font size="2" face="serif">&nbsp;8,570,702</font></TD>
    <TD align="center"><font size="2" face="serif">N/A</font></TD>
    <TD align="center"><font size="2" face="serif">$56,738,047.24</font></TD>
    <TD align="center"><font size="2" face="serif"><font size="2" face="serif">$4,591.00</font></font></TD>
  </TR>
  <TR>
    <TD colspan="5"> <HR size=3></TD>
  </TR>
</TABLE>
<table width="100%" border="0" cellspacing="0" cellpadding="0">
  <tr align="left" valign="top">
    <td width="5%"><font size="2" face="Times New Roman, Times, serif">(1)</font></td>
    <td><font size="2" face="Times New Roman, Times, serif">Estimated in accordance
      with Rule 457(h) solely for the purpose of calculating the total registration
      fee, computed based on the closing price for the Registrant&#146;s Common
      Stock on October 27, 2003.</font></td>
  </tr>
</table>
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<P align="center"> <B><FONT size=2 face="serif">PART II</FONT></B></P>
<P align="center"> <B><FONT size=2 face="serif">INFORMATION REQUIRED
  IN THE REGISTRATION STATEMENT</FONT></B></P>
<P>
<B><FONT size=2 face="serif">Item 3. Incorporation of Documents by Reference</FONT></B>
</P>
<P>
<FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Registration Statement incorporates herein by reference the following documents which have been filed with the Commission by the Registrant:</FONT>
</P>
<TABLE width="90%" border="0" cellpadding="0" cellspacing="0">
  <TR>
    <TD valign="top" width="5%">&nbsp;</TD>
    <TD valign="top" width="5%"><FONT size=2 face="serif">1.</FONT></TD>
    <td width="90%" valign="top"><FONT size=2 face="serif">The Registrant&#146;s
      Annual Report on Form 10-K for the fiscal year ended September
      30, 2002, filed pursuant to Section 13 of the Securities and
      Exchange Act of 1934 (the &#147;Exchange Act&#148;).</FONT></td>
  </tr>
  <tr>
    <td valign="top">&nbsp;</td>
    <td valign="top">&nbsp;</td>
    <td valign="top">&nbsp;</td>
  </tr>
  <tr>
    <td valign="top" width="5%">&nbsp;</td>
    <td valign="top" width="5%"><FONT size=2 face="serif">2.</FONT></td>
    <td width="90%" valign="top"><FONT size=2 face="serif">The Registrant&#146;s
      Quarterly Reports on Form 10-Q for the periods ended December
      31, 2002, as amended, March 31, 2003 and June 30, 2003, filed
      pursuant to Section 13 of the Exchange Act.</FONT></td>
  </tr>
  <tr>
    <td valign="top">&nbsp;</td>
    <td valign="top">&nbsp;</td>
    <td valign="top">&nbsp;</td>
  </tr>
  <tr>
    <td valign="top" width="5%">&nbsp;</td>
    <td valign="top" width="5%"><FONT size=2 face="serif">3.</FONT></td>
    <td width="90%" valign="top"><FONT size=2 face="serif">The Registrant&#146;s
      Current Report on Form 8-K dated February 7, 2003 filed pursuant
      to Section 13 of the Exchange Act.</FONT></td>
  </tr>
  <tr>
    <td valign="top">&nbsp;</td>
    <td valign="top">&nbsp;</td>
    <td valign="top">&nbsp;</td>
  </tr>
  <tr>
    <td valign="top" width="5%">&nbsp;</td>
    <td valign="top" width="5%"><FONT size=2 face="serif">4.</FONT></td>
    <td width="90%" valign="top"><FONT size=2 face="serif">The description
      of the Registrant&#146;s Common Stock, par value $.01 per share,
      contained in its registration statement on Form 8-A filed with
      the Securities and Exchange Commission on November 8, 1991, including
      any amendment or report filed for the purpose of updating such
      description.</FONT></td>
  </tr>
</TABLE>
<P>
<FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
All other documents filed by the Company with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act subsequent to the date of this Registration Statement and prior
to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered have been sold or which de-registers all securities then remaining unsold, shall be deemed to be incorporated by reference in this
Registration Statement and to be a part hereof from the date of filing of such documents (such documents, and the documents enumerated above, being hereinafter referred to collectively as the &#147;Incorporated Documents&#148;).</FONT>
</P>
<P>
<B><FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Item 4. Description of Securities.</FONT></B>
</P>
<P>
<FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.</FONT>
</P>
<P>
<B><FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Item 5. Interest of Named Experts and Counsel.</FONT></B>
</P>
<P>
<FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.</FONT>
</P>
<P>
<B><FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Item 6. Indemnification of Directors and Officers.</FONT></B>
</P>
<P>
<FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Registrant has adopted provisions in its Amended and Restated Certificate of Incorporation which (i) eliminate the personal liability of its directors to the Registrant and its shareholders
for monetary damages arising from a breach of their fiduciary duties in certain circumstances, and (ii) authorize the Registrant to indemnify its directors and officers to the fullest extent permitted by law. The limitation of liability does not
affect the availability of equitable remedies, such as injunctive relief or rescission. In addition, the Registrant&#146;s bylaws provide that the Registrant shall indemnify its directors and officers to the fullest extent permitted by applicable
law.</FONT>
</P>
<P>
<FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Registrant has entered into separate indemnification agreements with each of its officers and directors that contain provisions which are in some respects broader than the specific
indemnification provisions contained in the Delaware General Corporation Law. The indemnification agreements may require the Registrant, among other things, to indemnify such officers and directors against certain liabilities that may arise by
reason of their status or service as directors or officers (other than liabilities arising from willful misconduct of a culpable nature), to advance their expenses incurred as a result of any proceeding against them as to which they could be
indemnified, and to obtain director&#146;s and officer&#146;s insurance, if available on reasonable terms.</FONT>
</P>
<P>
<B><FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Item 7. Exemption for Registration Claimed.</FONT></B>
</P>
<P> <FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
  applicable.</FONT> </P>
<P align="center">
<FONT size=2 face="serif">2</FONT>
</P>

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<P>
<B><FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Item 8. Exhibits.</FONT></B>
</P>
<P>
<FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The following are filed as part of this Registration Statement:</FONT>
</P>
<TABLE width="100%" border=0 cellspacing=0 cellpadding=0>
  <TR>
    <TD align="center" width="5%">&nbsp;</TD>
    <TD align="center" width="10%"><u><B><FONT size=2 face="serif">Exhibit
      No.</FONT></B></u></TD>
    <TD align="center" width="3%">&nbsp;</TD>
    <TD align="left" width="82%"><B><FONT size=2 face="serif"><u>Description</u></FONT></B></TD>
  </TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="10%" align="center">&nbsp;</TD>
    <TD width="3%" align="center">&nbsp;</TD>
    <TD width="82%">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="10%" align="center"><FONT size=2 face="serif">4.4&nbsp;</FONT></TD>
    <TD width="3%" align="center">&nbsp;</TD>
    <TD width="82%"><FONT size=2 face="serif">Vitesse Semiconductor
      Corporation 2001 Stock Incentive Plan (incorporated herein by
      reference to Exhibit 4.4 to the</FONT></TD>
  </TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="10%" align="center"><font size="2">&nbsp;</font></TD>
    <TD width="3%" align="center">&nbsp;</TD>
    <TD width="82%"><FONT size=2 face="serif">Company&#146;s Registration
      Statement on Form S-8 (File No. 333-55466 ), effective February
      13, 2001 )</FONT></TD>
  </TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="10%" align="center"><FONT size=2 face="serif">5.1&nbsp;</FONT></TD>
    <TD width="3%" align="center">&nbsp;</TD>
    <TD width="82%"><FONT size=2 face="serif">Opinion of Davis Polk
      &amp; Wardwell as to the legality of securities being registered
      (filed herewith)</FONT></TD>
  </TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="10%" align="center"><FONT size=2 face="serif">23.1&nbsp;&nbsp;</FONT></TD>
    <TD width="3%" align="center">&nbsp;</TD>
    <TD width="82%"><FONT size=2 face="serif">Consent of KPMG LLP (filed
      herewith)</FONT></TD>
  </TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="10%" align="center"><FONT size=2 face="serif">23.3&nbsp;&nbsp;</FONT></TD>
    <TD width="3%" align="center">&nbsp;</TD>
    <TD width="82%"><FONT size=2 face="serif">Consent of Davis Polk
      &amp; Wardwell (included in Exhibit 5.1)</FONT></TD>
  </TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="10%" align="center"><FONT size=2 face="serif">24</FONT></TD>
    <TD width="3%" align="center">&nbsp;</TD>
    <TD width="82%"><FONT size=2 face="serif">Power of Attorney (Included
      on signature pages of this Registration Statement)</FONT></TD>
  </TR>
</TABLE>
<P>
<B><FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Item 9. Undertakings.</FONT></B>
</P>
<P>
<FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(a) The undersigned Registrant hereby undertakes:</FONT>
</P>
<blockquote>
  <blockquote>
    <p> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(1)
      To file, during any period in which offers or sales are being
      made, a post-effective amendment to this registration statement
      to include any material information with respect to the plan
      of distribution not previously disclosed in the registration
      statement or any material change to such information in the registration
      statement.</FONT> </p>
    <p> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(2)
      That, for the purpose of determining any liability under the
      Securities Act of 1933 (the &#147;Securities Act&#148;), each
      such post-effective amendment shall be deemed to be a new registration
      statement relating to the securities offered therein, and the
      offering of such securities at that time shall be deemed to be
      the initial bona fide offering thereof.</FONT> </p>
    <p> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(3)
      To remove from registration by means of a post-effective amendment
      any of the securities being registered which remain unsold at
      the termination of the offering.</FONT> </p>
  </blockquote>
</blockquote>
<P>
<FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(b) The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&#146;s annual report, pursuant to
Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#146;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the registration statement
shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial </FONT><I><FONT size=2 face="serif">bona fide</FONT></I><FONT size=2
face="serif"> offering thereof.</FONT>
</P>
<P> <FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  (c) Insofar as indemnification for liabilities arising under the
  Securities Act may be permitted to directors, officers and controlling
  persons of the Registrant pursuant to the foregoing provisions, or
  otherwise, the Registrant has been advised that in the opinion of
  the Commission such indemnification is against public policy as expressed
  in the Securities Act and is, therefore, unenforceable. In the event
  that a claim for indemnification against such liabilities (other
  than the payment by the Registrant of expenses incurred or paid by
  a director, officer or controlling person of the Registrant in the
  successful defense of any action, suit or proceeding) is asserted
  by such director, officer or controlling person in connection with
  the securities being registered, the Registrant will, unless in the
  opinion of its counsel the matter has been settled by controlling
  precedent, submit to a court of appropriate jurisdiction the question
  whether such indemnification by it is against public policy as expressed
  in the Securities Act and will be governed by the final adjudication
  of such issue.</FONT> </P>
<P align="center">
<FONT size=2 face="serif">3</FONT>
</P>

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<P align="center">
<B><FONT size=2 face="serif">SIGNATURES</FONT></B>
</P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Pursuant to the requirements
  of the Securities Act, the Registrant certifies that it has reasonable grounds
  to believe that it meets all of the requirements for filing on Form S-8 and
  has duly caused this Registration Statement be signed on its behalf by the undersigned,
  thereunto duly authorized, in the City of Camarillo, State of California, on
  the 31st day of October 2003.</FONT> </P>
<div align="right">
  <TABLE width="50%" border=0 cellspacing=0 cellpadding=0>
    <TR>
      <TD colspan="2"><FONT size=2 face="serif">VITESSE SEMICONDUCTOR
        CORPORATION</FONT></TD>
    </TR>
    <TR>
      <TD width="6%">&nbsp;</TD>
      <TD width="94%">&nbsp;</TD>
    </TR>
    <TR>
      <TD width="6%">&nbsp;</TD>
      <TD width="94%">&nbsp;</TD>
    </TR>
    <TR>
      <TD width="6%"><FONT size=2 face="serif">By:</FONT></TD>
      <TD width="94%">&nbsp;<font size="2">/s/</font> <FONT size=2 face="serif">Eugene
        F. Hovanec</FONT></TD>
    </TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD><hr align="left" width=65% size=1 noshade color="#000000">
      </TD>
    </TR>
    <TR>
      <TD width="6%">&nbsp;</TD>
      <TD width="94%"><FONT size=2 face="serif">Eugene F. Hovanec</FONT></TD>
    </TR>
    <TR>
      <TD width="6%">&nbsp;</TD>
      <TD width="94%"><FONT size=2 face="serif">Vice President, Finance
        and Chief Financial Officer</FONT></TD>
    </TR>
  </TABLE>
</div>
<P align="center">
<FONT size=2 face="serif">POWER OF ATTORNEY</FONT>
</P>
<P>
<FONT size=2 face="serif">KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Louis R. Tomasetta and Eugene F. Hovanec, jointly and severally, his attorneys-in-fact, each with the power of
substitution, for him in any and all capacities, to sign any amendments to this Registration Statement on Form S-8, and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission,
hereby ratifying and confirming all that each of said attorneys-in-fact, or his substitute or substitutes, may do or cause to be done by virtue hereof.</FONT>
</P>
<P>
<FONT size=2 face="serif">Pursuant to the requirements of the Securities Act, as amended, this Registration Statement has been signed by the following persons in the capacities and on the date indicated. </FONT>
</P>
<TABLE width="90%" border=0 cellspacing=0 cellpadding=0>
  <TR>
    <TD width="25%" align="center"><u><B><FONT size=2 face="serif">Signature</FONT></B></u></TD>
    <TD width="5%"><font size="2">&nbsp;</font></TD>
    <TD align="left">&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;<B><FONT size=2 face="serif"><u>Title</u></FONT></B></TD>
    <TD align="center"><B><FONT size=2 face="serif"><u>Date</u></FONT></B></TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center">&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center">&nbsp;</TD>
  </TR>
  <TR>
    <TD><font size="2">/s/</font> <FONT size=2 face="serif">Louis R. Tomasetta</FONT></TD>
    <TD>&nbsp;</TD>
    <TD width="50%"><FONT size=2 face="serif">President, Chief Executive
      Officer and Director</FONT></TD>
    <TD align="center"><font size=2 face="serif">October 31, 2003</font></TD>
  </TR>
  <TR>
    <TD width="25%"><hr align="left" width=100% size=1 noshade color="#000000">
    </TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="50%"><FONT size=2 face="serif">(Principal Executive
      Officer)</FONT></TD>
    <TD width="20%" align="center">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="25%"><FONT size=2 face="serif">Louis R. Tomasetta</FONT></TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="50%">&nbsp;</TD>
    <TD width="20%" align="center">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="25%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="50%">&nbsp;</TD>
    <TD width="20%" align="center">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="25%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="50%">&nbsp;</TD>
    <TD width="20%" align="center">&nbsp;</TD>
  </TR>
  <TR>
    <TD><font size="2">/s/</font> <FONT size=2 face="serif">Eugene F. Hovanec</FONT></TD>
    <TD>&nbsp;</TD>
    <TD width="50%"><FONT size=2 face="serif">Vice President of Finance
      and Chief Financial</FONT></TD>
    <TD align="center"><font size=2 face="serif">October 31, 2003</font></TD>
  </TR>
  <TR>
    <TD width="25%"><hr align="left" width=100% size=1 noshade color="#000000"></TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="50%"><FONT size=2 face="serif">Officer (Principal Financial
      and Accounting Officer)</FONT></TD>
    <TD width="20%" align="center">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="25%"><FONT size=2 face="serif">Eugene F. Hovanec</FONT></TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="50%">&nbsp;</TD>
    <TD width="20%" align="center">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="25%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="50%">&nbsp;</TD>
    <TD width="20%" align="center">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="25%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="50%">&nbsp;</TD>
    <TD width="20%" align="center">&nbsp;</TD>
  </TR>
  <TR>
    <TD><FONT size=2 face="serif">/s/ James A. Cole</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT size=2 face="serif">Director</FONT></TD>
    <TD align="center"><FONT size=2 face="serif">October 31, 2003</FONT></TD>
  </TR>
  <TR>
    <TD width="25%"><hr align="left" width=100% size=1 noshade color="#000000"></TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="50%">&nbsp;</TD>
    <TD width="20%" align="center">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="25%"><FONT size=2 face="serif">James A. Cole</FONT></TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="50%">&nbsp;</TD>
    <TD width="20%" align="center">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="25%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="50%">&nbsp;</TD>
    <TD width="20%" align="center">&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center">&nbsp;</TD>
  </TR>
  <TR>
    <TD><FONT size=2 face="serif">/s/ John C. Lewis</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT size=2 face="serif">Director</FONT></TD>
    <TD align="center"><FONT size=2 face="serif">October 31, 2003</FONT></TD>
  </TR>
  <TR>
    <TD width="25%"><hr align="left" width=100% size=1 noshade color="#000000"></TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="50%">&nbsp;</TD>
    <TD width="20%" align="center">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="25%"><FONT size=2 face="serif">John C. Lewis</FONT></TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="50%">&nbsp;</TD>
    <TD width="20%" align="center">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="25%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="50%">&nbsp;</TD>
    <TD width="20%" align="center">&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center">&nbsp;</TD>
  </TR>
  <TR>
    <TD><FONT size=2 face="serif">/s/ Alex Daly</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT size=2 face="serif">Director</FONT></TD>
    <TD align="center"><FONT size=2 face="serif">October 31, 2003</FONT></TD>
  </TR>
  <TR>
    <TD><hr align="left" width=100% size=1 noshade color="#000000"></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="25%"><FONT size=2 face="serif">Alex Daly</FONT></TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="50%">&nbsp;</TD>
    <TD width="20%" align="center">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="25%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="50%">&nbsp;</TD>
    <TD width="20%" align="center">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="25%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="50%">&nbsp;</TD>
    <TD width="20%" align="center">&nbsp;</TD>
  </TR>
  <TR>
    <TD><FONT size=2 face="serif">/s/ Vincent Chan</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT size=2 face="serif">Director</FONT></TD>
    <TD align="center"><FONT size=2 face="serif">October 31, 2003</FONT></TD>
  </TR>
  <TR>
    <TD><hr align="left" width=100% size=1 noshade color="#000000"></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="25%"><FONT size=2 face="serif">Vincent Chan</FONT></TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="50%">&nbsp;</TD>
    <TD width="20%" align="center">&nbsp;</TD>
  </TR>
</TABLE>
<P align="center">
<FONT size=2 face="serif">S-1</FONT>
</P>

<br>
<br>
<hr size=3 color=GRAY noshade>
<!-- *************************************************************************** -->
<!-- MARKER PAGE="sheet: 1; page: 1" -->
<br>
<br>

<P align="center">
<B><FONT size=2 face="serif">EXHIBIT INDEX</FONT></B>
</P>
<TABLE width="100%" border=0 cellspacing=0 cellpadding=0>
  <TR>
    <TD align="center" width="5%">&nbsp;</TD>
    <TD align="center" width="10%"><u><B><FONT size=2 face="serif">Exhibit
      No.</FONT></B></u></TD>
    <TD align="center" width="3%">&nbsp;</TD>
    <TD align="left" width="82%"><B><FONT size=2 face="serif"><u>Description</u></FONT></B></TD>
  </TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="10%" align="center">&nbsp;</TD>
    <TD width="3%" align="center">&nbsp;</TD>
    <TD width="82%">&nbsp;</TD>
  </TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="10%" align="center"><FONT size=2 face="serif">4.4&nbsp;</FONT></TD>
    <TD width="3%" align="center">&nbsp;</TD>
    <TD width="82%"><FONT size=2 face="serif">Vitesse Semiconductor
      Corporation 2001 Stock Incentive Plan (incorporated herein by
      reference to Exhibit 4.4 to the</FONT></TD>
  </TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="10%" align="center"><font size="2">&nbsp;</font></TD>
    <TD width="3%" align="center">&nbsp;</TD>
    <TD width="82%"><FONT size=2 face="serif">Company&#146;s Registration
      Statement on Form S-8 (File No. 333-55466 ), effective February
      13, 2001 )</FONT></TD>
  </TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="10%" align="center"><FONT size=2 face="serif">5.1&nbsp;</FONT></TD>
    <TD width="3%" align="center">&nbsp;</TD>
    <TD width="82%"><FONT size=2 face="serif">Opinion of Davis Polk
      &amp; Wardwell as to the legality of securities being registered
      (filed herewith)</FONT></TD>
  </TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="10%" align="center"><FONT size=2 face="serif">23.1&nbsp;&nbsp;</FONT></TD>
    <TD width="3%" align="center">&nbsp;</TD>
    <TD width="82%"><FONT size=2 face="serif">Consent of KPMG LLP (filed
      herewith)</FONT></TD>
  </TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="10%" align="center"><FONT size=2 face="serif">23.3&nbsp;&nbsp;</FONT></TD>
    <TD width="3%" align="center">&nbsp;</TD>
    <TD width="82%"><FONT size=2 face="serif">Consent of Davis Polk
      &amp; Wardwell (included in Exhibit 5.1)</FONT></TD>
  </TR>
  <TR>
    <TD width="5%">&nbsp;</TD>
    <TD width="10%" align="center"><FONT size=2 face="serif">24</FONT></TD>
    <TD width="3%" align="center">&nbsp;</TD>
    <TD width="82%"><FONT size=2 face="serif">Power of Attorney (Included
      on signature pages of this Registration Statement)</FONT></TD>
  </TR>
</TABLE>
<br>
<br>
<hr size=3 color=GRAY noshade>
</BODY>
</HTML>
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{"company-data": {"conformed-name": "VITESSE SEMICONDUCTOR CORP", "cik": "0000880446", "assigned-sic": "3674", "irs-number": "770138960", "state-of-incorporation": "DE", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-110139", "film-number": "03969589"}, "business-address": {"street1": "741 CALLE PLANO", "city": "CAMARILLO", "state": "CA", "zip": "93012", "phone": "8053883700"}, "mail-address": {"street1": "741 CALLE PLANO", "city": "CAMARILLO", "state": "CA", "zip": "93012"}}
S-8
As filed with
      the Securities and Exchange Commission on October 31, 2003
Registration
      No.________
SECURITIES AND
  EXCHANGE COMMISSION
Washington, D.C.
  20549
FORM S-8
REGISTRATION STATEMENT
  UNDER THE SECURITIES ACT OF 1933
VITESSE SEMICONDUCTOR CORPORATION
(Exact name of registrant as
  specified in its charter)
Delaware
77-0138960
(State
        or other jurisdiction of
incorporation or organization)
(I.R.S.
        Employer
Identification No.)
741
        Calle Plano
Camarillo,
        California 93012
(Address
        of Principal Executive Offices) (Zip code)
Vitesse
        Semiconductor Corporation 2001 Stock Incentive Plan
(Full title of the plans)
Eugene F. Hovanec
Chief Financial
        Officer
Vitesse Semiconductor
        Corporation
741 Calle Plano
Camarillo, California
        93012
(Name and address
        of agent for service)
(805) 388-3700
(Telephone number,
        including area code, of agent for service)
Copy to:
Francis S. Currie,
        Esq.
Davis Polk &
        Wardwell
1600 El Camino
        Real
Menlo Park, California
        94025
(650) 752-2000
CALCULATION OF
        REGISTRATION FEE
Title
      of securities
to be registered
Amount
      to be
registered
Proposed
      maximum
offering price
per share
Proposed
maximum aggregate
offering price
Amount
      of
registration
fee
Vitesse Semiconductor
      Corporation 2001 Stock Incentive Plan
8,570,702
$6.62(1)
$56,738,047.24
$4,591.00
Total
8,570,702
N/A
$56,738,047.24
$4,591.00
(1)
Estimated in accordance
      with Rule 457(h) solely for the purpose of calculating the total registration
      fee, computed based on the closing price for the Registrant's Common
      Stock on October 27, 2003.
PART II
INFORMATION REQUIRED
  IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference
This Registration Statement incorporates herein by reference the following documents which have been filed with the Commission by the Registrant:
1.
The Registrant's
      Annual Report on Form 10-K for the fiscal year ended September
      30, 2002, filed pursuant to Section 13 of the Securities and
      Exchange Act of 1934 (the "Exchange Act").
2.
The Registrant's
      Quarterly Reports on Form 10-Q for the periods ended December
      31, 2002, as amended, March 31, 2003 and June 30, 2003, filed
      pursuant to Section 13 of the Exchange Act.
3.
The Registrant's
      Current Report on Form 8-K dated February 7, 2003 filed pursuant
      to Section 13 of the Exchange Act.
4.
The description
      of the Registrant's Common Stock, par value $.01 per share,
      contained in its registration statement on Form 8-A filed with
      the Securities and Exchange Commission on November 8, 1991, including
      any amendment or report filed for the purpose of updating such
      description.
All other documents filed by the Company with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act subsequent to the date of this Registration Statement and prior
to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered have been sold or which de-registers all securities then remaining unsold, shall be deemed to be incorporated by reference in this
Registration Statement and to be a part hereof from the date of filing of such documents (such documents, and the documents enumerated above, being hereinafter referred to collectively as the "Incorporated Documents").
Item 4. Description of Securities.
Not applicable.
Item 5. Interest of Named Experts and Counsel.
Not applicable.
Item 6. Indemnification of Directors and Officers.
The Registrant has adopted provisions in its Amended and Restated Certificate of Incorporation which (i) eliminate the personal liability of its directors to the Registrant and its shareholders
for monetary damages arising from a breach of their fiduciary duties in certain circumstances, and (ii) authorize the Registrant to indemnify its directors and officers to the fullest extent permitted by law. The limitation of liability does not
affect the availability of equitable remedies, such as injunctive relief or rescission. In addition, the Registrant's bylaws provide that the Registrant shall indemnify its directors and officers to the fullest extent permitted by applicable
law.
The Registrant has entered into separate indemnification agreements with each of its officers and directors that contain provisions which are in some respects broader than the specific
indemnification provisions contained in the Delaware General Corporation Law. The indemnification agreements may require the Registrant, among other things, to indemnify such officers and directors against certain liabilities that may arise by
reason of their status or service as directors or officers (other than liabilities arising from willful misconduct of a culpable nature), to advance their expenses incurred as a result of any proceeding against them as to which they could be
indemnified, and to obtain director's and officer's insurance, if available on reasonable terms.
Item 7. Exemption for Registration Claimed.
Not
  applicable.
2
Item 8. Exhibits.
The following are filed as part of this Registration Statement:
Exhibit
      No.
Description
4.4
Vitesse Semiconductor
      Corporation 2001 Stock Incentive Plan (incorporated herein by
      reference to Exhibit 4.4 to the
Company's Registration
      Statement on Form S-8 (File No. 333-55466 ), effective February
      13, 2001 )
5.1
Opinion of Davis Polk
      & Wardwell as to the legality of securities being registered
      (filed herewith)
23.1
Consent of KPMG LLP (filed
      herewith)
23.3
Consent of Davis Polk
      & Wardwell (included in Exhibit 5.1)
24
Power of Attorney (Included
      on signature pages of this Registration Statement)
Item 9. Undertakings.
(a) The undersigned Registrant hereby undertakes:
(1)
      To file, during any period in which offers or sales are being
      made, a post-effective amendment to this registration statement
      to include any material information with respect to the plan
      of distribution not previously disclosed in the registration
      statement or any material change to such information in the registration
      statement.
(2)
      That, for the purpose of determining any liability under the
      Securities Act of 1933 (the "Securities Act"), each
      such post-effective amendment shall be deemed to be a new registration
      statement relating to the securities offered therein, and the
      offering of such securities at that time shall be deemed to be
      the initial bona fide offering thereof.
(3)
      To remove from registration by means of a post-effective amendment
      any of the securities being registered which remain unsold at
      the termination of the offering.
(b) The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report, pursuant to
Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the registration statement
shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide
offering thereof.
(c) Insofar as indemnification for liabilities arising under the
  Securities Act may be permitted to directors, officers and controlling
  persons of the Registrant pursuant to the foregoing provisions, or
  otherwise, the Registrant has been advised that in the opinion of
  the Commission such indemnification is against public policy as expressed
  in the Securities Act and is, therefore, unenforceable. In the event
  that a claim for indemnification against such liabilities (other
  than the payment by the Registrant of expenses incurred or paid by
  a director, officer or controlling person of the Registrant in the
  successful defense of any action, suit or proceeding) is asserted
  by such director, officer or controlling person in connection with
  the securities being registered, the Registrant will, unless in the
  opinion of its counsel the matter has been settled by controlling
  precedent, submit to a court of appropriate jurisdiction the question
  whether such indemnification by it is against public policy as expressed
  in the Securities Act and will be governed by the final adjudication
  of such issue.
3
SIGNATURES
Pursuant to the requirements
  of the Securities Act, the Registrant certifies that it has reasonable grounds
  to believe that it meets all of the requirements for filing on Form S-8 and
  has duly caused this Registration Statement be signed on its behalf by the undersigned,
  thereunto duly authorized, in the City of Camarillo, State of California, on
  the 31st day of October 2003.
VITESSE SEMICONDUCTOR
        CORPORATION
By:
/s/
Eugene
        F. Hovanec
Eugene F. Hovanec
Vice President, Finance
        and Chief Financial Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Louis R. Tomasetta and Eugene F. Hovanec, jointly and severally, his attorneys-in-fact, each with the power of
substitution, for him in any and all capacities, to sign any amendments to this Registration Statement on Form S-8, and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission,
hereby ratifying and confirming all that each of said attorneys-in-fact, or his substitute or substitutes, may do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act, as amended, this Registration Statement has been signed by the following persons in the capacities and on the date indicated.
Signature
Title
Date
/s/
Louis R. Tomasetta
President, Chief Executive
      Officer and Director
October 31, 2003
(Principal Executive
      Officer)
Louis R. Tomasetta
/s/
Eugene F. Hovanec
Vice President of Finance
      and Chief Financial
October 31, 2003
Officer (Principal Financial
      and Accounting Officer)
Eugene F. Hovanec
/s/ James A. Cole
Director
October 31, 2003
James A. Cole
/s/ John C. Lewis
Director
October 31, 2003
John C. Lewis
/s/ Alex Daly
Director
October 31, 2003
Alex Daly
/s/ Vincent Chan
Director
October 31, 2003
Vincent Chan
S-1
EXHIBIT INDEX
Exhibit
      No.
Description
4.4
Vitesse Semiconductor
      Corporation 2001 Stock Incentive Plan (incorporated herein by
      reference to Exhibit 4.4 to the
Company's Registration
      Statement on Form S-8 (File No. 333-55466 ), effective February
      13, 2001 )
5.1
Opinion of Davis Polk
      & Wardwell as to the legality of securities being registered
      (filed herewith)
23.1
Consent of KPMG LLP (filed
      herewith)
23.3
Consent of Davis Polk
      & Wardwell (included in Exhibit 5.1)
24
Power of Attorney (Included
      on signature pages of this Registration Statement)