<HTML><HEAD><TITLE>StockerYale Form S-8</TITLE>
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<BODY>
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<P align=center><font face="Arial"><B>UNITED STATES<BR>SECURITIES AND EXCHANGE COMMISSION<BR>
<font size="2">Washington,
D.C. 20549</font></B></font></P>
<P align=center><font face="Arial"><B>FORM S-8</B> </font> </P>
<P align=center><font size="2" face="Arial">REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
</font> </P>
<P align=center><font face="Arial"><B>StockerYale, Inc.</B><BR><font size="2">(Exact name of Registrant as specified in its charter)
</font>
</font>
</P>
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  <TR align=center>
    <TD width="50%"><font face="Arial"><b>Massachusetts</b></font></TD>
    <TD width="50%"><strong>
    <font size="2" face="Arial">04-2114473 </font> </strong></TD></TR>
  <TR align=center>
    <TD width="50%"><font face="Arial">(State or other jurisdiction of incorporation</font></TD>
    <TD width="50%"><font face="Arial">(IRS Employer Identification No.)</font></TD></TR>
  <TR align=center>
    <TD width="50%"><font face="Arial">or organization)</font></TD>
    <TD width="50%">&nbsp;</TD></TR></TABLE>
<P align=center><font face="Arial"><B><font size="2">32 Hampshire Road, Salem, NH, 03079</font></B><font size="2"><BR>(Address of principal executive offices)</font></font></P>
<P align=center><font face="Arial"><U><B><font size="2">(603) 893-8778</font></B><font size="2"><BR>
</font></U><font size="2">(Issuer's telephone number) </font> </font> </P>
<P align=center><font face="Arial"><B><font size="2">2004 Incentive Stock Option Plan</font></B><font size="2"><BR>(Full title of
the plan) </font> </font> </P>
<P align=center><font face="Arial"><B><font size="2">Mark W. Blodgett, 32 Hampshire Road, Salem,
NH, 03079</font></B><font size="2"><BR>(Name and address of agent for service)
</font> </font> </P>
<P align=center><font face="Arial"><B><font size="2">(603) 893-8778</font></B><font size="2"><BR>(Telephone number, including
area code, of agent for service)</font></font></P>
<DIV align=center>
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  <TR>
    <TD width="48%" valign="top">
      <DIV style="TEXT-INDENT: 0%"><FONT
      size=2 face="Arial">1&nbsp;&nbsp;/&nbsp;&nbsp;STKR&nbsp;&nbsp;/&nbsp;&nbsp;</FONT></DIV>
    </td>
      <TD align=right width="48%" valign="top">
      <DIV align=right><FONT size=2 face="Arial">2004 Form S-8</FONT></DIV></TD>
</TR>
</TABLE></DIV>
<HR style="PAGE-BREAK-AFTER: always" color=#C0C0C0 noShade SIZE=5>
<P align=center><font size="2" face="Arial">CALCULATION OF REGISTRATION FEE </font> </P>
<TABLE style="FONT-SIZE: 10pt" width="100%" >
  <TR>
    <TD height="16"><font face="Arial">TITLE OF SECURITIES TO BE REGISTERED</font></TD>
    <TD align=center width="18%" height="16"><font face="Arial">AMOUNT OF SHARES
    TO BE REGISTERED (1)</font></TD>
    <TD align=center width="18%" height="16"><font face="Arial">PROPOSED MAXIMUM
    OFFERING PRICE PER SHARE</font></TD>
    <TD align=center width="18%" height="16"><font face="Arial">PROPOSED MAXIMUM
    AGGREGATE OFFERING PRICE </font></TD>
    <TD align=center width="18%" height="16"><font face="Arial">AMOUNT OF
    REGISTRATION FEE</font></TD></TR>
  <TR>
    <TD height="15">
      <HR width="100%" color=black noShade SIZE=1>
    </TD>
    <TD align=center width="18%" height="15">
      <HR width="100%" color=black noShade SIZE=1>
    </TD>
    <TD align=center width="18%" height="15">
      <HR width="100%" color=black noShade SIZE=1>
    </TD>
    <TD align=center width="18%" height="15">
      <HR width="100%" color=black noShade SIZE=1>
    </TD>
    <TD align=center width="18%" height="15">
      <HR width="100%" color=black noShade SIZE=1>
    </TD></TR>
  <TR>
    <TD height="16"><font face="Arial">$.001 par value common stock issuable under the 2004 Incentive Stock Option Plan (the "Stock Option Plan")</font></TD>
    <TD align=center width="18%" height="16"><font face="Arial">1,748,133</font></TD>
    <TD align=center width="18%" height="16"><font face="Arial">$1.10 </font></TD>
    <TD align=center width="18%" height="16"><font face="Arial">$1,922,946 (2)</font></TD>
    <TD align=center width="18%" height="16"><font face="Arial">
    $243.64</font></TD></TR>
  <TR>
    <TD height="16"></TD>
    <TD align=center width="18%" height="16"></TD>
    <TD align=center width="18%" height="16"></TD>
    <TD align=center width="18%" height="16"></TD>
    <TD align=center width="18%" height="16"></TD></TR>
  <TR>
    <TD height="16"><font face="Arial">$.001 par value common stock issued under the 2004 Incentive Stock Option Plan (the "Stock Option Plan")</font></TD>
    <TD align=center width="18%" height="16"><font face="Arial">751,867</font></TD>
    <TD align=center width="18%" height="16"><font face="Arial">$1.39 </font></TD>
    <TD align=center width="18%" height="16"><font face="Arial">$1,044,845 (3)</font></TD>
    <TD align=center width="18%" height="16"><font face="Arial">
    $132.41</font><p></TD></TR>
  <TR>
    <TD height="16">
      <HR width="100%" color=black noShade SIZE=1>
    </TD>
    <TD align=center width="18%" height="16">
      <HR width="100%" color=black noShade SIZE=1>
    </TD>
    <TD align=center width="18%" height="16">
      <HR width="100%" color=black noShade SIZE=1>
    </TD>
    <TD align=center width="18%" height="16">
      <HR width="100%" color=black noShade SIZE=1>
    </TD>
    <TD align=center width="18%" height="16">
      <HR width="100%" color=black noShade SIZE=1>
    </TD></TR>
  <TR>
    <TD height="16"><font face="Arial">TOTALS</font></TD>
    <TD align=center width="18%" height="16"><font face="Arial">2,500,000</font></TD>
    <TD align=center width="18%" height="16"></TD>
    <TD align=center width="18%" height="16"><font face="Arial">$2,967,791</font></TD>
    <TD align=center width="18%" height="16"><font face="Arial">$376.05</font></TD></TR></TABLE>
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  <TR>
    <TD vAlign=top width="5%"><font face="Arial">(1)<BR>&nbsp;&nbsp;</font></TD>
    <TD vAlign=top>
      <DIV align=justify><font face="Arial">The maximum number of shares of Common Stock issuable
        upon awards to be granted under the Company's 2004 Incentive Stock
        Option Plan consists of 2,500,000 shares, which are being registered
        under this Registration Statement and for which a registration fee is
        being paid; plus such additional number of shares of Common Stock as may
        be required pursuant to the Stock Option Plan in the event of a stock
        dividend, reverse stock split, split-up, recapitalization or other
        similar event.<BR>&nbsp;</font></DIV></TD></TR>
  <TR>
    <TD vAlign=top width="3%"><font face="Arial">(2)</font></TD>
    <TD vAlign=top>
      <DIV align=justify><font face="Arial">This calculation is made solely for the purposes of
      determining the registration fee pursuant to the provisions of Rule 457(h)
      under the Securities Act of 1933, as amended, and is calculated on the
      basis of the average of the high and low prices per share of the common
      stock reported on the Nasdaq National Market as of October 21, 2004, a date within
      five business days prior to the filing of this registration
      statement.</font></DIV></TD></TR>
  <TR>
    <TD vAlign=top width="3%"><font face="Arial">(3)</font></TD>
    <TD vAlign=top>
      <font face="Arial">This calculation is made solely for the purposes of
      determining the registration fee pursuant to the provisions of Rule 457(h)
      under the Securities Act of 1933, as amended, and is calculated on the
      basis of the weighted average exercise price of the options granted under
      the Company's 2004 Incentive Stock Option Plan.</font></TD></TR></TABLE>
<div align="left">&nbsp;</div>
<DIV align=center>
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  <TR>
    <TD width="48%" valign="top">
      <DIV style="TEXT-INDENT: 0%"><FONT
      size=2 face="Arial">2&nbsp;&nbsp;/&nbsp;&nbsp;STKR&nbsp;&nbsp;/&nbsp;&nbsp;</FONT></DIV>
    </td>
      <TD align=right width="48%" valign="top">
      <DIV align=right><FONT size=2 face="Arial">2004 Form S-8</FONT></DIV></TD>
</TR>
</TABLE></DIV>

<HR style="PAGE-BREAK-AFTER: always" color=#C0C0C0 noShade SIZE=5>
<P align=center><B><font size="2" face="Arial">TABLE OF CONTENTS </font> </B></P>
<div align="center">
  <center>
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  <TR>
    <TD width="10%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD width="5%">
    <p align="right"><font face="Arial"><U>Page</U></font></TD></TR>
  <TR>
    <TD width="10%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&nbsp;</TD></TR>
  <TR bgColor=#eeeeee>
    <TD colSpan=2>
    <font face="Arial">
    <a href="#INFORMATION_REQUIRED">INFORMATION
    REQUIRED IN THE SECTION 10(a) PROSPECTUS</a></font></TD>
    <TD width="5%" align="right">&nbsp;</TD></TR>
  <TR>
    <TD width="10%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&nbsp;</TD></TR>
  <TR bgColor=#eeeeee>
    <TD width="10%"><font face="Arial">Item
      1.</font></TD>
    <TD><font face="Arial"><a href="#PLAN_INFORMATION">Plan
      Information</a></font></TD>
    <TD width="5%" align="right"><font face="Arial">4</font></TD></TR>
  <TR>
    <TD width="10%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&nbsp;</TD></TR>
  <TR bgColor=#eeeeee>
    <TD width="10%"><font face="Arial">Item
      2.</font></TD>
    <TD><font face="Arial"><a href="#REGISTRANT_INFORMATION">Registrant
      Information and Employee Plan Annual Information</a></font></TD>
    <TD width="5%" align="right"><font face="Arial">4</font></TD></TR>
  <TR>
    <TD width="10%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&nbsp;</TD></TR>
  <TR bgColor=#eeeeee>
    <TD colSpan=2><font face="Arial"><a href="#INFORMATIO_REQUIRED">INFORMATION
      REQUIRED IN THE REGISTRATION STATEMENT</a></font></TD>
    <TD width="5%" align="right"><font face="Arial">5</font></TD></TR>
  <TR>
    <TD width="10%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&nbsp;</TD></TR>
  <TR bgColor=#eeeeee>
    <TD width="10%"><font face="Arial">Item
      3.</font></TD>
    <TD><font face="Arial"><a href="#INCORPORATION">Incorporation
      of Documents by Reference</a></font></TD>
    <TD width="5%" align="right"><font face="Arial">5</font></TD></TR>
  <TR>
    <TD width="10%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&nbsp;</TD></TR>
  <TR bgColor=#eeeeee>
    <TD width="10%"><font face="Arial">Item
      4.</font></TD>
    <TD><font face="Arial"><a href="#DESCRIPTION_SECURITIES">Description
      of Securities</a></font></TD>
    <TD width="5%" align="right"><font face="Arial">5</font></TD></TR>
  <TR>
    <TD width="10%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&nbsp;</TD></TR>
  <TR bgColor=#eeeeee>
    <TD width="10%"><font face="Arial">Item
      5.</font></TD>
    <TD><font face="Arial"><a href="#INTERESTS_EXPERTS">Interests
      of Named Experts and Counsel</a></font></TD>
    <TD width="5%" align="right"><font face="Arial">5</font></TD></TR>
  <TR>
    <TD width="10%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&nbsp;</TD></TR>
  <TR bgColor=#eeeeee>
    <TD width="10%"><font face="Arial">Item
      6.</font></TD>
    <TD>
    <font face="Arial">
    <a href="#INDEMNIFICATION">Indemnification
      of Officers, Directors, Employees and Agents; Insurance</a></font></TD>
    <TD width="5%" align="right"><font face="Arial">6</font></TD></TR>
  <TR>
    <TD width="10%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&nbsp;</TD></TR>
  <TR bgColor=#eeeeee>
    <TD width="10%"><font face="Arial">Item
      7.</font></TD>
    <TD><font face="Arial"><a href="#EXEMPTION">Exemption
      from Registration Claimed</a></font></TD>
    <TD width="5%" align="right"><font face="Arial">7</font></TD></TR>
  <TR>
    <TD width="10%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&nbsp;</TD></TR>
  <TR bgColor=#eeeeee>
    <TD width="10%"><font face="Arial">Item
      8.</font></TD>
    <TD><font face="Arial"><a href="#EXHIBITS">Exhibits</a></font></TD>
    <TD width="5%" align="right"><font face="Arial">7</font></TD></TR>
  <TR>
    <TD width="10%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&nbsp;</TD></TR>
  <TR bgColor=#eeeeee>
    <TD width="10%"><font face="Arial">Item
      9.</font></TD>
    <TD><font face="Arial"><a href="#UNDERTAKINGS">Undertakings</a></font></TD>
    <TD width="5%" align="right"><font face="Arial">7</font></TD></TR>
  <TR>
    <TD width="10%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&nbsp;</TD></TR>
  <TR bgColor=#eeeeee>
    <TD colSpan=2><font face="Arial"><a href="#SIGNATURES">SIGNATURES</a></font></TD>
    <TD width="5%" align="right"><font face="Arial">8</font></TD></TR>
  <TR>
    <TD width="10%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&nbsp;</TD></TR>
  <TR bgColor=#eeeeee>
    <TD colSpan=2><font face="Arial"><a href="#INDEX_EXHIBITS">EXHIBIT
      INDEX</a></font></TD>
    <TD width="5%" align="right"><font face="Arial">9</font></TD></TR></TABLE>
  </center>
</div>
<div>&nbsp;</div>
<DIV align=center>
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  <TR>
    <TD width="48%" valign="top">
      <DIV style="TEXT-INDENT: 0%"><FONT
      size=2 face="Arial">3&nbsp;&nbsp;/&nbsp;&nbsp;STKR&nbsp;&nbsp;/&nbsp;&nbsp;</FONT></DIV>
    </td>
      <TD align=right width="48%" valign="top">
      <DIV align=right><FONT size=2 face="Arial">2004 Form S-8</FONT></DIV></TD>
</TR>
</TABLE></DIV>

<HR style="PAGE-BREAK-AFTER: always" color=#C0C0C0 noShade SIZE=5>
<P align=center><font size="2" face="Arial">PART 1 </font> </P>
<P align=center><font size="2" face="Arial">
<a name="INFORMATION_REQUIRED">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
</a>
</font> </P>
<P align=justify><font size="2" face="Arial">The documents containing information specified
in the requirements of Part I are not required to be filed with the Securities
and Exchange Commission as part of the Registration Statement on Form S-8.</font></P>
<P align=justify><font size="2" face="Arial">ITEM 1. <a name="PLAN_INFORMATION">PLAN INFORMATION</a>.*</font></P>
<P align=justify><font size="2" face="Arial">ITEM 2.
<a name="REGISTRANT_INFORMATION">REGISTRANT INFORMATION AND EMPLOYEE PLAN ANNUAL
INFORMATION.*</a></font></P>
<P align=justify><font size="2" face="Arial">The documents incorporated by reference in Item 3 of Part II of
the Registration Statement are available without charge, upon written or oral
request at the Company's offices, 32 Hampshire Road, Salem, NH,
03079. StockerYale, Inc.'s telephone number is (603) 893-8778, Attention: Chief
Financial Officer. </font> </P>
<hr noshade color="#000000" align="left" width="25%">
<P align=justify><font size="2" face="Arial">* The documents containing the information
specified in this Part I will be sent or given to employees, officers, directors
or others as specified by Rule 428(b)(1) under the Securities Act of 1933, as
amended. In accordance with the rules and regulations of the Securities and
Exchange Commission (the &quot;Commission&quot;) and the instructions to Form S-8, such
documents are not being filed with the Commission either as part of the
Registration Statement or as prospectuses or prospectus supplements pursuant to
Rule 424.</font></P>

<DIV align=center>
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  <TR>
    <TD width="48%" valign="top">
      <DIV style="TEXT-INDENT: 0%"><FONT
      size=2 face="Arial">4&nbsp;&nbsp;/&nbsp;&nbsp;STKR&nbsp;&nbsp;/&nbsp;&nbsp;</FONT></DIV>
    </td>
      <TD align=right width="48%" valign="top">
      <DIV align=right><FONT size=2 face="Arial">2004 Form S-8</FONT></DIV></TD>
</TR>
</TABLE></DIV>

<HR style="PAGE-BREAK-AFTER: always" color=#C0C0C0 noShade SIZE=5>

<P align=center><font size="2" face="Arial">PART II </font> </P>
<P align=center><font size="2" face="Arial">
<a name="INFORMATIO_REQUIRED">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</a></font></P>
<P><font size="2" face="Arial">ITEM 3. <a name="INCORPORATION">INCORPORATION OF DOCUMENTS BY REFERENCE</a>. </font> </P>
<P align=justify><font size="2" face="Arial">The following documents filed with the Securities and Exchange
Commission (the "Commission") by StockerYale, Inc., a Massachusetts
corporation (the "Company"), are incorporated herein by reference: </font> </P>
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  <tr>
    <TD vAlign=top width="5%"><font face="Arial">(1)<BR>&nbsp;&nbsp;</font></TD>
    <TD vAlign=top>
      <DIV align=justify><font face="Arial">The Company's Annual Report on Form 10-K/A-2 for
      the fiscal year ended December 31, 2003;<BR>&nbsp;</font></DIV></TD>
  </tr>
  <tr>
    <TD vAlign=top width="5%"><font face="Arial">(2)<BR>&nbsp;&nbsp;</font></TD>
    <TD vAlign=top>
      <DIV align=justify><font face="Arial">The Company's Annual Report on Form 10-K/A for
      the fiscal year ended December 31, 2003;<BR>&nbsp;</font></DIV></TD>
  </tr>
  <TR>
    <TD vAlign=top width="5%"><font face="Arial">(3)<BR>&nbsp;&nbsp;</font></TD>
    <TD vAlign=top>
      <DIV align=justify><font face="Arial">The Company's Annual Report on Form 10-K for
      the fiscal year ended December 31, 2003;<BR>&nbsp;</font></DIV></TD></TR>
  <TR>
    <TD vAlign=top width="3%"><font face="Arial">(4)<BR>&nbsp;&nbsp;</font></TD>
    <TD vAlign=top>
      <DIV align=justify><font face="Arial">The Company's Quarterly Report on Form 10-Q for the
        fiscal quarter ended March 31, 2004;;<BR>&nbsp;</font></DIV></TD></TR>
  <TR>
    <TD vAlign=top width="3%"><font face="Arial">(5)<BR>&nbsp;&nbsp;</font></TD>
    <TD vAlign=top>
      <DIV align=justify><font face="Arial">The Company's Current Reports on Form 8-K, filed on
        January 8, 2004, February 3, 2004, February 26, 2004, March 15, 2004,
        April 8, 2004, April 13, 2004, April 14, 2004, June 16, 2004, July 27,
        2004, and August 31, 2004; and<BR>&nbsp;</font></DIV></TD></TR>
  <TR>
    <TD vAlign=top width="3%"><font face="Arial">(6)</font></TD>
    <TD vAlign=top>
      <DIV align=justify><font face="Arial">The description of the Company's common stock contained
        in the Registration Statement on Form 10-SB/A dated December 29, 1995,
        and any amendments or reports filed for the purpose of updating such
        descriptions.. </font> </DIV></TD></TR>
  <TR>
    <TD vAlign=top width="3%">&nbsp;</TD>
    <TD vAlign=top>
      &nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="3%" colspan="2"><font face="Arial">All documents filed by the Company
    pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange
    Act of 1934, as amended, (the &quot;Exchange Act&quot;) after the date hereof and
    prior to filing of a post-effective amendment that indicates that all
    securities offered have been sold or that deregisters all securities then
    remaining unsold, shall be deemed to be incorporated by reference in and to
    be a part hereof from the date of filing of such documents. Any statement
    contained in a document incorporated or deemed to be incorporated by
    reference herein shall be deemed to be modified or superseded for the
    purposes of the Registration Statement to the extent that a statement
    contained herein or in any other subsequently filed document which also is
    or is deemed to be incorporated by reference herein modifies or supercedes
    such statement. Any statement so modified or superseded shall not be deemed,
    except as so modified or superseded, to constitute a part of this
    Registration Statement.</font></TD>
    </TR></TABLE>
<P><font size="2" face="Arial">ITEM 4. <a name="DESCRIPTION_SECURITIES">DESCRIPTION OF SECURITIES</a>. </font> </P>
<P><font size="2" face="Arial">Not applicable. </font> </P>
<P><font size="2" face="Arial">ITEM 5. <a name="INTERESTS_EXPERTS">INTERESTS OF NAMED EXPERTS AND COUNSEL</a>. </font> </P>
<P align=justify><font size="2" face="Arial">Not applicable.</font></P>
<DIV align=center>
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  <TR>
    <TD width="48%" valign="top">
      <DIV style="TEXT-INDENT: 0%"><FONT
      size=2 face="Arial">5&nbsp;&nbsp;/&nbsp;&nbsp;STKR&nbsp;&nbsp;/&nbsp;&nbsp;</FONT></DIV>
    </td>
      <TD align=right width="48%" valign="top">
      <DIV align=right><FONT size=2 face="Arial">2004 Form S-8</FONT></DIV></TD>
</TR>
</TABLE></DIV>

<HR style="PAGE-BREAK-AFTER: always" color=#C0C0C0 noShade SIZE=5>

<P><font size="2" face="Arial">ITEM 6. <a name="INDEMNIFICATION">INDEMNIFICATION OF DIRECTORS AND OFFICERS,</a></font></P>

<p><font face="Arial" size="2">Section 8.51 of Chapter 156D of the Massachusetts
General Laws provides that a corporation may indemnify a director against
liability if:</font></p>
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  <tr>
    <td width="4%" valign="top"><font face="Arial" size="2">(1)</font></td>
    <td width="3%" valign="top"><font face="Arial" size="2">(i)</font></td>
    <td width="93%" valign="top"><font face="Arial" size="2">he conducted himself in good
    faith; and</font></td>
  </tr>
  <tr>
    <td width="4%" valign="top">&nbsp;</td>
    <td width="3%" valign="top"><font face="Arial" size="2">(ii)</font></td>
    <td width="93%" valign="top"><font face="Arial" size="2">he reasonably believed that his
    conduct was in the best interests of the corporation or that his conduct was
    at least not opposed to the best interests of the corporation; and</font></td>
  </tr>
  <tr>
    <td width="4%" valign="top">&nbsp;</td>
    <td width="3%" valign="top"><font face="Arial" size="2">(iii)</font></td>
    <td width="93%" valign="top"><font face="Arial" size="2">in the case of any criminal
    proceeding, he had no reasonable cause to believe his conduct was unlawful;
    or</font></td>
  </tr>
  <tr>
    <td width="4%" valign="top"><font face="Arial" size="2">(2)</font></td>
    <td width="96%" colspan="2" valign="top"><font face="Arial" size="2">he
    engaged in conduct for which he shall not be liable under a provision of the
    corporation's articles of organization authorized by Section 2.02(b)(4) of
    Chapter 156D of the Massachusetts General Laws.</font></td>
  </tr>
</table>
<div><font face="Arial" size="2"><br>
Section 8.57 of the Massachusetts General Laws also affords a Massachusetts
corporation the power to obtain insurance on behalf of its directors and
officers against liabilities incurred by them in these capacities.</font></div>

<p>
<font size="2" face="Arial">The Company's articles of incorporation also provide as
follows:
</font>
</p>
<P align=justify><font size="2" face="Arial">The corporation shall indemnify its officers,
directors, employees and agents to the full extent permitted by the laws of the
Commonwealth of Massachusetts. </font> </P>
<P align=justify><font size="2" face="Arial">The Company's bylaws provide as follows with
respect to indemnification: </font> </P>
<P align=justify><font size="2" face="Arial">The Company's By-laws provide that directors and
officers of the Company shall be indemnified by the Company against liabilities
and expenses arising out of service as a director or officer of the Company. The
By-laws provide that such indemnification shall not be provided if (i) it is
determined that the action giving rise to the liability was not taken in good
faith and in the reasonable belief that the action was in the best interests of
the Company or (ii) in a criminal matter, it is adjudicated or determined that
the director or officer had reasonable cause to believe his conduct was
unlawful. No indemnification shall be provided for any director or officer with
respect to any proceeding by or in the right of the Company or alleging that a
director or officer received an improper personal benefit if he is adjudged
liable to the Company in such proceeding. The By-laws provide that the
indemnification provision in the By-laws does not limit any other right to
indemnification existing independently of the By-laws. The By-laws also provide
that the right of directors and officers to indemnification is a contract right.</font></P>
<P align=justify><font size="2" face="Arial">Under the By-laws, indemnification shall include
payment by the Company of expenses incurred in defending a civil or criminal
action or proceeding in advance of the final disposition of such action or
proceeding, upon receipt of an undertaking by the person indemnified to repay
such payment if he shall be adjudicated or determined to be not entitled to such
indemnification under the By-laws, which undertaking may be accepted without
reference to the financial ability of such person to make repayment. Any such
indemnification may be provided even if the person to be indemnified is no
longer an officer, director, or employee of the Company.<br>
<br>
The By-laws provide that the Company shall not indemnify a director or officer
in connection with any action, suit, proceeding or investigation initiated by
the director or officer unless such initiation was approved by the Board of
Directors of the Company.<br>
<br>
The By-laws provide that the Company is authorized to purchase and maintain
liability insurance on behalf of any director, officer, employee or agent of the
Company, whether or not the Company would have power to indemnify him against
such liability or cost.</font></P>
<P align=justify><font size="2" face="Arial">LIMITATION OF LIABILITY. </font></P>
<p><font face="Arial" size="2">Section 2.02(b)(4) of Chapter 156D of the
Massachusetts General Laws provides that the articles of organization of a
corporation may state a provision eliminating or limiting the personal liability
of a director to a corporation or its stockholders for monetary damages for
breach of fiduciary duty as a director, provided, however, that such provision
shall not eliminate or limit the liability of a director (a) for any breach of
the director's duty of loyalty to the corporation or its stockholders, (b) for
acts or omission not in good faith or which involve intentional misconduct or a
knowing violation of law, (c) for improper distributions to shareholders, or (d)
for any transaction from which the director derived an improper personal
benefit.</font></p>
<p><font face="Arial" size="2">Section 8.52 of Chapter 156D of the Massachusetts
General Laws requires a corporation to indemnify a director who was wholly
successful, on the merits or otherwise, in the defense of any proceeding to
which he was a party because he was a director against reasonable expenses
incurred by him. Section 8.56 of Chapter 156D of the Massachusetts General Laws
allows corporations to indemnify officers to the same or greater extent as
directors.</font></p>
<DIV align=center>
<TABLE cellSpacing=0 cellPadding=0 width="100%" bgColor=#C0C0C0>

  <TR>
    <TD width="48%" valign="top">
      <DIV style="TEXT-INDENT: 0%"><FONT
      size=2 face="Arial">6&nbsp;&nbsp;/&nbsp;&nbsp;STKR&nbsp;&nbsp;/&nbsp;&nbsp;</FONT></DIV>
    </td>
      <TD align=right width="48%" valign="top">
      <DIV align=right><FONT size=2 face="Arial">2004 Form S-8</FONT></DIV></TD>
</TR>
</TABLE></DIV>

<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=silver noShade SIZE=5>
<P><font size="2" face="Arial">ITEM 7. <a name="EXEMPTION">EXEMPTION FROM REGISTRATION CLAIMED</a>. </font> </P>
<P><font size="2" face="Arial">Not applicable. </font> </P>
<P><font size="2" face="Arial">ITEM 8. <a name="EXHIBITS">EXHIBITS</a>. </font> </P>
<TABLE style="FONT-SIZE: 10pt" cellSpacing=0 cellPadding=0 width="1176" border=0>

  <TR>
    <TD vAlign=top width="75"><font face="Arial">(a)</font></TD>
    <TD width="1101"><font face="Arial">The following exhibits are filed as part of this registration
      statement pursuant to Item 601 of the Regulation S-K and are specifically
      incorporated herein by this reference:<BR>&nbsp; </font> </TD></TR></TABLE>
<TABLE
style="FONT-SIZE: 10pt; BORDER-LEFT-COLOR: black; BORDER-BOTTOM-COLOR: black; BORDER-TOP-COLOR: black; BORDER-COLLAPSE: collapse; BORDER-RIGHT-COLOR: black"
cellSpacing=0 cellPadding=0 width="1176" border=0>

  <TR>
    <TD style="BORDER-BOTTOM: 1px solid" width="75"><font face="Arial">Exhibit No.</font></TD>
    <TD style="BORDER-BOTTOM: 1px solid" width="1101"><font face="Arial">Title</font></TD></TR>
  <TR bgColor=#eeeeee>
    <TD width="75" valign="top"><font face="Arial">4.1(a)</font></TD>
    <TD width="1101" valign="top"><font face="Arial">Amended and Restated Articles of Organization
    of StockerYale, Inc., incorporated by reference to Exhibit 3.1 of
    StockerYale, Inc.'s Form 10-KSB for the fiscal year ended December 31, 2000.</font></TD></TR>
  <TR bgColor=#eeeeee>
    <TD width="75" valign="top" bgcolor="#FFFFFF"><font face="Arial">4.1(b)</font></TD>
    <TD width="1101" valign="top" bgcolor="#FFFFFF"><font face="Arial">Amendment dated May 24,
    2001, to the Amended and Restated Articles of Organization of StockerYale,
    Inc., incorporated by reference to Exhibit 3.1 of StockerYale, Inc.'s Form
    10-QSB for the fiscal year ended June 30, 2001.</font></TD></TR>
  <TR bgColor=#eeeeee>
    <TD width="75"><font face="Arial">4.2</font></TD>
    <TD width="1101"><font face="Arial">Amended and Restated Bylaws of StockerYale, Inc.,
    incorporated by reference to Exhibit 3.2 of StockerYale, Inc.'s Form 10-SB,
    as amended, filed on November 2, 1995.</font></TD></TR>
  <TR bgColor=#eeeeee>
    <TD width="75" bgcolor="#FFFFFF"><font face="Arial">5.1</font></TD>
    <TD width="1101" bgcolor="#FFFFFF"><font face="Arial">Legal opinion of Goodwin Procter LLP</font></TD></TR>
  <TR>
    <TD width="75" bgcolor="#EEEEEE"><font face="Arial">10.1</font></TD>
    <TD width="1101" bgcolor="#EEEEEE"><font face="Arial">2004
      Incentive Stock Option Plan.</font></TD></TR>
  <TR bgColor=#eeeeee>
    <TD width="75" bgcolor="#FFFFFF"><font face="Arial">10.2</font></TD>
    <TD width="1101" bgcolor="#FFFFFF"><font face="Arial">
    Form of Incentive Stock Option Grant</font></TD></TR>
  <tr>
     <td bgcolor="#EEEEEE"><font face="Arial">10.3</font></td>
     <td bgcolor="#EEEEEE"><font face="Arial">Form of Non-qualified Stock Option
     Grant</font></td>
    </tr>
  <tr>
     <td><font size="2" face="Arial">23.1</font></td>
     <td><font size="2" face="Arial">Consent of Vitale,
     Caturano &amp; Co., Ltd.</font></td>
    </tr>
  <tr>
     <td bgcolor="#EEEEEE"><font size="2" face="Arial">23.2</font></td>
     <td bgcolor="#EEEEEE"><font size="2" face="Arial">Notice regarding consent of Arthur Andersen LLP.</font></td>
    </tr>
  <tr>
     <td><font size="2" face="Arial">23.3</font></td>
     <td><font size="2" face="Arial">Consent of Goodwin Procter LLP (included in Exhibit 5.1).</font></td>
    </tr>
  <TR>
    <TD bgColor=#EEEEEE width="75"><font face="Arial">24.1</font></TD>
    <TD bgColor=#EEEEEE width="1101"><font face="Arial">Power of Attorney (included in the
    signature page to this registration statement)</font></TD></TR>
  </TABLE>
<P><font size="2" face="Arial">ITEM 9. <a name="UNDERTAKINGS">UNDERTAKINGS</a>.</font></P>
<P><font size="2" face="Arial">(a) The undersigned registrant hereby undertakes:</font></P>
<TABLE style="FONT-SIZE: 10pt" cellSpacing=0 cellPadding=0 width="100%" border=0>
  <TR>
    <TD vAlign=top><font face="Arial">(1) </font> </TD>
    <TD vAlign=top colSpan=2>
      <DIV align=justify><font face="Arial">To file, during any period in which offers or sales are
        being made, a post-effective amendment to this registration statement:
      <BR>&nbsp; </font> </DIV></TD></TR>
  <TR>
    <TD vAlign=top>&nbsp;</TD>
    <TD vAlign=top><font face="Arial">(i) </font> </TD>
    <TD>
      <DIV align=justify><font face="Arial">To include any prospectus required by Section 10(a)(3) of
      the Securities Act of 1933; <BR>&nbsp; </font> </DIV></TD></TR>
  <TR>
    <TD vAlign=top>&nbsp;</TD>
    <TD vAlign=top><font face="Arial">(ii) </font> </TD>
    <TD>
      <DIV align=justify><font face="Arial">To reflect in the prospectus any facts or events arising
      after the effective date of the registration statement (or the most recent
      post-effective amendment thereof) which, individually or in the aggregate,
      represent a fundamental change in the information set forth in the
        registration statement. Notwithstanding the foregoing, any increase or
        decrease in volume of securities offered (if the total dollar value of
        securities offered would not exceed that which was registered) and any
        deviation from the low or high end of the estimated maximum offering
        range may be reflected in the form of prospectus filed with the
        Commission pursuant to Rule 424(b) if, in the aggregate, the changes in
        volume and price represent no matter than a 20% change in the maximum
        offering price set forth in &quot;Calculation of Registration Fee&quot; table in
        the effective registration statement; and<BR>&nbsp; </font> </DIV></TD></TR>
  <TR>
    <TD vAlign=top width="5%">&nbsp;</TD>
    <TD vAlign=top width="5%"><font face="Arial">(iii) </font> </TD>
    <TD>
      <DIV align=justify><font face="Arial">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> </DIV></TD></TR></TABLE>
<P align=justify><font size="2" face="Arial">Provided, however, that paragraphs (a)(1)(i) and
(a)(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
with or furnished to the Commission by
the registrant pursuant to Section 13 or 15(d) of the Securities
Exchange Act of 1934 that are incorporated by reference in the registration
statement. </font> </P>
<TABLE
style="FONT-SIZE: 10pt; BORDER-LEFT-COLOR: black; BORDER-BOTTOM-COLOR: black; BORDER-TOP-COLOR: black; BORDER-COLLAPSE: collapse; BORDER-RIGHT-COLOR: black"
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD vAlign=top width="5%"><font face="Arial">(2)<BR>&nbsp;&nbsp;</font></TD>
    <TD vAlign=top>
      <DIV align=justify><font face="Arial">That, for the purposes of determining any liability
        under the Securities Act of 1933, 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.<BR>&nbsp;</font></DIV></TD></TR>
  <TR>
    <TD vAlign=top width="3%"><font face="Arial">(3)</font></TD>
    <TD vAlign=top>
      <DIV align=justify><font face="Arial">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></DIV></TD></TR></TABLE>
<div>&nbsp;</div>
<DIV align=center>
<TABLE cellSpacing=0 cellPadding=0 width="100%" bgColor=#C0C0C0>

  <TR>
    <TD width="48%" valign="top">
      <DIV style="TEXT-INDENT: 0%"><FONT
      size=2 face="Arial">7&nbsp;&nbsp;/&nbsp;&nbsp;STKR&nbsp;&nbsp;/&nbsp;&nbsp;</FONT></DIV>
    </td>
      <TD align=right width="48%" valign="top">
      <DIV align=right><FONT size=2 face="Arial">2004 Form S-8</FONT></DIV></TD>
</TR>
</TABLE></DIV>

<HR style="PAGE-BREAK-AFTER: always" color=#C0C0C0 noShade SIZE=5>

&nbsp;<P align=left><font size="2" face="Arial">(b) Insofar as indemnification for liabilities
arising under the Securities Act o f 1933 may be permitted to directors,
officers and controlling persons of registrant pursuant to the foregoing
provisions, or otherwise, the registrant has been advised that in the opinion of
the Securities and Exchange Commission such indemnification is against public
policy as expressed in the 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 Act and
will be governed by the final adjudication of such issue.</font></P>
<P align=left><font size="2" face="Arial">(c) The undersigned registrant hereby undertakes that, for purposes of
determining any liability under the Securities Act of 1933, each filing of
registrant's annual report pursuant to Section 13(a) or 15(d) of the Securities Act of
1934 (and, where applicable, each filing of an employee benefit plan's annual
report pursuant to Section 15(d) of the Securities Exchange Act of 1934) 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. </font> </P>
<P align=center><font size="2" face="Arial"><a name="SIGNATURES">SIGNATURES</a> </font> </P>
<P align=justify><font size="2" face="Arial">Pursuant to the requirements of the Securities Act of 1933, the
Registrant certifies 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 Salem, New Hampshire, on October 22,
2004. </font> </P>
<P align=center><font size="2" face="Arial">StockerYale, Inc.<BR>(Registrant)</font></P>
<TABLE
style="FONT-SIZE: 10pt; BORDER-LEFT-COLOR: black; BORDER-BOTTOM-COLOR: black; BORDER-TOP-COLOR: black; BORDER-COLLAPSE: collapse; BORDER-RIGHT-COLOR: black"
cellSpacing=0 cellPadding=0 width="60%" border=0>

  <TR>
    <TD width="50%">&nbsp;</TD>
    <TD align=right width="50%"><font face="Arial"><u>/s/ RICHARD P. LINDSAY</u></font></TD></TR>
  <TR>
    <TD width="50%">&nbsp;</TD>
    <TD align=right width="50%"><font face="Arial">Richard P. Lindsay</font></TD></TR>
  <TR>
    <TD width="50%">&nbsp;</TD>
    <TD align=right width="50%"><font face="Arial">Executive Vice President and
    Chief Financial Officer</font></TD></TR></TABLE>
<P align=left><font size="2" face="Arial">Each person whose signature appears below
constitutes and appoints Mark W. Blodgett and Richard P. Lindsay, and each of them,
as her or his true and lawful attorney-in-fact and agent, with full power of
substitution, for her or him and in her or his name, place and stead, in any and
all capacities to sign any or all amendments or post-effective amendments to
this registration statement (or any registration statement for the same offering
that is to be effective upon filing pursuant to Rule 462(b) under the Securities
Act) and to file the same, with all exhibits thereto and other documents in
connection therewith, with the Securities and Exchange Commission, granting unto
said attorney-in-fact and agent full power and authority to do and perform each
and every act and thing requisite and necessary to be done in and about the
premises, as fully to all intents and purposes as he might or could do in
person, hereby ratifying and confirming all that said attorney-in-fact and agent
or her or his substitute may lawfully do or cause to be done by virtue hereof.</font></P>
<DIV align=center>
<TABLE cellSpacing=0 cellPadding=0 width="100%" bgColor=#C0C0C0>

  <TR>
    <TD width="48%" valign="top">
      <DIV style="TEXT-INDENT: 0%"><font face="Arial" size="2">8&nbsp;&nbsp;/&nbsp;&nbsp;STKR&nbsp;&nbsp;/&nbsp;&nbsp;</font></DIV>
    </td>
      <TD align=right width="48%" valign="top">
      <DIV align=right><FONT size=2 face="Arial">2004 Form S-8</FONT></DIV></TD>
</TR>
</TABLE></DIV>

<HR style="PAGE-BREAK-AFTER: always" color=#C0C0C0 noShade SIZE=5>

<P><font size="2" face="Arial">Pursuant to the requirements of the Securities Act of 1933, this registration
statement has been signed by the following persons in the capacities and on the
date indicated. </font> </P>
<TABLE
style="FONT-SIZE: 10pt; BORDER-LEFT-COLOR: black; BORDER-BOTTOM-COLOR: black; BORDER-TOP-COLOR: black; BORDER-COLLAPSE: collapse; BORDER-RIGHT-COLOR: black"
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <tr>
     <td width="25%" align="center"><b><font size="2" face="Arial">
     &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Signature</font></b></td>
     <td width="5%" align="center">&nbsp;</td>
     <td width="50%" align="center"><b><font size="2" face="Arial">Title</font></b></td>
     <td width="20%" align="center"><b><font size="2" face="Arial">Date</font></b></td>
    </tr>
  <tr>
     <td valign="top">&nbsp;</td>
     <td valign="top">&nbsp;</td>
     <td valign="top">&nbsp;</td>
     <td align="center" valign="top">
     &nbsp;</td>
    </tr>
  <tr>
     <td valign="top"><font size="2" face="Arial">&nbsp;/s/ Mark W. Blodgett</font><hr noshade size="1">
       <div><font size="2" face="Arial">Mark W. Blodgett</font></div></td>
     <td valign="top">&nbsp;</td>
     <td valign="top"><font size="2" face="Arial">President, Director and
     Chairman of the Board<br>
     (Principal Executive Officer)</font></td>
     <td align="center" valign="top">
     <font face="Arial" size="2">October 22, 2004</font></td>
    </tr>
  <tr>
     <td valign="top">&nbsp;</td>
     <td valign="top">&nbsp;</td>
     <td valign="top"><font size="2" face="Arial">&nbsp;</font></td>
     <td valign="top">&nbsp;</td>
    </tr>
  <tr>
     <td valign="top"><font size="2" face="Arial">&nbsp;/s/ Richard P. Lindsay</font><hr noshade size="1">
       <div><font size="2" face="Arial">Richard P. Lindsay</font></div></td>
     <td valign="top">&nbsp;</td>
     <td valign="top"><font size="2" face="Arial">Executive Vice President and
     Chief Financial Officer<br>
     (Principal Financial and Accounting Officer)</font></td>
     <td valign="top">
     <p align="center">
     <font face="Arial" size="2">October 22, 2004</font></td>
    </tr>
  <tr>
     <td valign="top">&nbsp;</td>
     <td valign="top">&nbsp;</td>
     <td valign="top">&nbsp;</td>
     <td valign="top">&nbsp;</td>
    </tr>
  <tr>
     <td valign="top"><font size="2" face="Arial">/s/ Lawrence W. Blodgett </font><hr noshade size="1">
       <div><font size="2" face="Arial">Lawrence W. Blodgett.
       </font></div></td>
     <td valign="top">&nbsp;</td>
     <td valign="top"><font size="2" face="Arial">Director</font></td>
     <td align="center" valign="top">
     <font face="Arial" size="2">October 22, 2004</font></td>
    </tr>
  <tr>
     <td valign="top"></td>
     <td valign="top">&nbsp;</td>
     <td valign="top">&nbsp;</td>
     <td valign="top">&nbsp;</td>
    </tr>
  <tr>
     <td valign="top"><font size="2" face="Arial">/s/ Patrick J. Zilvitis</font><hr noshade size="1">
       <div><font size="2" face="Arial">Patrick J. Zilvitis</font></div></td>
     <td valign="top">&nbsp;</td>
     <td valign="top"><font size="2" face="Arial">Director</font></td>
     <td align="center" valign="top">
     <font face="Arial" size="2">October 22, 2004</font></td>
    </tr>
  <tr>
     <td valign="top"><font size="2" face="Arial">&nbsp;&nbsp;&nbsp;</font></td>
     <td valign="top">&nbsp;</td>
     <td valign="top">&nbsp;</td>
     <td valign="top">&nbsp;</td>
    </tr>
  <tr>
     <td valign="top"><font size="2" face="Arial">/s/ Steven E. Karol</font><hr noshade size="1">
       <div><font size="2" face="Arial">Steven E. Karol</font></div></td>
     <td valign="top">&nbsp;</td>
     <td valign="top"><font size="2" face="Arial">Director</font></td>
     <td align="center" valign="top">
     <font face="Arial" size="2">October 22, 2004</font></td>
    </tr>
  <tr>
     <td valign="top">&nbsp;</td>
     <td valign="top">&nbsp;</td>
     <td valign="top">&nbsp;</td>
     <td valign="top">&nbsp;</td>
    </tr>
  <tr>
     <td valign="top"><font size="2" face="Arial">/s/ Raymond J. Oglethorpe</font><hr noshade size="1">
       <div><font size="2" face="Arial">Raymond J. Oglethorpe </font></div></td>
     <td valign="top">&nbsp;</td>
     <td valign="top"><font size="2" face="Arial">Director</font></td>
     <td align="center" valign="top">
     <font face="Arial" size="2">October 22, 2004</font></td>
    </tr>
  <tr>
     <td valign="top">&nbsp;</td>
     <td valign="top">&nbsp;</td>
     <td valign="top">&nbsp;</td>
     <td valign="top">&nbsp;</td>
    </tr>
  <tr>
     <td width="25%" valign="top"><font size="2" face="Arial">/s/ Dietmar
     Klenner</font><hr noshade size="1">
       <div><font size="2" face="Arial">Dietmar Klenner</font></div></td>
     <td width="5%" valign="top">&nbsp;</td>
     <td width="50%" valign="top"><font size="2" face="Arial">Director</font></td>
     <td width="20%" align="center" valign="top">
     <font face="Arial" size="2">October 22, 2004</font></td>
    </tr>
</TABLE>
<P align="center"><B><font size="2" face="Arial"><a name="INDEX_EXHIBITS">INDEX TO EXHIBITS
</a> </font> </B></P>
<TABLE
style="FONT-SIZE: 10pt; BORDER-LEFT-COLOR: black; BORDER-BOTTOM-COLOR: black; BORDER-TOP-COLOR: black; BORDER-COLLAPSE: collapse; BORDER-RIGHT-COLOR: black"
cellSpacing=0 cellPadding=0 width="1176" border=0>

  <TR>
    <TD style="BORDER-BOTTOM: 1px solid" width="91"><font face="Arial">Exhibit No</font></TD>
    <TD style="BORDER-BOTTOM: 1px solid" width="1085"><font face="Arial">Title</font></TD></TR>
  <tr>
    <TD width="75" valign="top" bgcolor="#EEEEEE"><font face="Arial">&nbsp; 4.1(a)</font></TD>
    <TD width="1101" valign="top" bgcolor="#EEEEEE"><font face="Arial">Amended and Restated Articles of Organization
    of StockerYale, Inc., incorporated by reference to Exhibit 3.1 of
    StockerYale, Inc.'s Form 10-KSB for the fiscal year ended December 31, 2000.</font></TD>
  </tr>
  <tr>
    <TD width="75" valign="top" bgcolor="#FFFFFF"><font face="Arial">&nbsp; 4.1(b)</font></TD>
    <TD width="1101" valign="top" bgcolor="#FFFFFF"><font face="Arial">Amendment dated May 24,
    2001, to the Amended and Restated Articles of Organization of StockerYale,
    Inc., incorporated by reference to Exhibit 3.1 of StockerYale, Inc.'s Form
    10-QSB for the fiscal year ended June 30, 2001.</font></TD>
  </tr>
  <tr>
    <TD width="75" bgcolor="#EEEEEE"><font face="Arial">&nbsp; 4.2</font></TD>
    <TD width="1101" bgcolor="#EEEEEE"><font face="Arial">Amended and Restated Bylaws of StockerYale, Inc.,
    incorporated by reference to Exhibit 3.2 of StockerYale, Inc.'s Form 10-SB,
    as amended, filed on November 2, 1995.</font></TD>
  </tr>
  <tr>
    <TD width="75" bgcolor="#FFFFFF"><font face="Arial">&nbsp; 5.1*</font></TD>
    <TD width="1101" bgcolor="#FFFFFF"><font face="Arial">Legal opinion of Goodwin Procter LLP</font></TD>
  </tr>
  <tr>
    <TD width="75" bgcolor="#EEEEEE"><font face="Arial">10.1*</font></TD>
    <TD width="1101" bgcolor="#EEEEEE"><font face="Arial">2004
      Incentive Stock Option Plan.</font></TD>
  </tr>
  <tr>
    <TD width="75" bgcolor="#FFFFFF"><font face="Arial">10.2*</font></TD>
    <TD width="1101" bgcolor="#FFFFFF"><font face="Arial">Form of Incentive
    Stock Option Grant</font></TD>
  </tr>
  <tr>
     <td bgcolor="#EEEEEE"><font face="Arial">10.3*</font></td>
     <td bgcolor="#EEEEEE"><font face="Arial">Form of Non-qualified Stock Option
     Grant</font></td>
    </tr>
  <tr>
     <td><font size="2" face="Arial">23.1*</font></td>
     <td><font size="2" face="Arial">Consent of Vitale,
     Caturano &amp; Co., Ltd.</font></td>
    </tr>
  <tr>
     <td bgcolor="#EEEEEE"><font size="2" face="Arial">23.2*</font></td>
     <td bgcolor="#EEEEEE"><font size="2" face="Arial">Notice regarding consent of Arthur Andersen LLP.</font></td>
    </tr>
  <tr>
     <td><font size="2" face="Arial">23.3</font></td>
     <td><font size="2" face="Arial">Consent of Goodwin Procter LLP (included in Exhibit 5.1).</font></td>
    </tr>
  <tr>
    <TD bgColor=#EEEEEE width="75"><font face="Arial">24.1</font></TD>
    <TD bgColor=#EEEEEE width="1101"><font face="Arial">Power of Attorney (included in the
    signature page to this registration statement)</font></TD>
  </tr>
  <tr>
    <TD bgColor=#FFFFFF width="1176" colspan="2"><font face="Arial">* Filed herewith</font></TD>
    </tr>
  </TABLE>
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  <table summary="&nbsp;" bgcolor="#CCCCCC" cellspacing="0" cellpadding="0" width="100%"
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       <div>
         <font face="Arial" size="2">9&nbsp;&nbsp;/&nbsp;&nbsp;STKR </font>
       </div></td>
      <td width="3%">
       <div align="center">
         <font size="2" face="Arial">END</font></div></td>
      <td align="right" width="48%">
       <div align="right">
         <font size="2" face="Arial">2004&nbsp;Form&nbsp;S-8 </font>
       </div></td>
    </tr>

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[{"type": "S-8", "sequence": "1", "filename": "stkr_s8-10222004.htm", "description": "FORM S-8", "secsgml_size_bytes": 50505}]
{"company-data": {"conformed-name": "STOCKERYALE INC", "cik": "0000094538", "assigned-sic": "3827", "irs-number": "042114473", "state-of-incorporation": "MA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-119911", "film-number": "041092218"}, "business-address": {"street1": "32 HAMPSHIRE ROAD", "city": "SALEM", "state": "NH", "zip": "03079", "phone": "6038938778"}, "mail-address": {"street1": "32 HAMPSHIRE ROAD", "city": "SALEM", "state": "NH", "zip": "03079"}, "former-company": {"former-conformed-name": "STOCKER & YALE INC", "date-changed": "19950623"}}
StockerYale Form S-8
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
StockerYale, Inc.
(Exact name of Registrant as specified in its charter)
Massachusetts
04-2114473
(State or other jurisdiction of incorporation
(IRS Employer Identification No.)
or organization)
32 Hampshire Road, Salem, NH, 03079
(Address of principal executive offices)
(603) 893-8778
(Issuer's telephone number)
2004 Incentive Stock Option Plan
(Full title of
the plan)
Mark W. Blodgett, 32 Hampshire Road, Salem,
NH, 03079
(Name and address of agent for service)
(603) 893-8778
(Telephone number, including
area code, of agent for service)
1  /  STKR  /
2004 Form S-8
CALCULATION OF REGISTRATION FEE
TITLE OF SECURITIES TO BE REGISTERED
AMOUNT OF SHARES
    TO BE REGISTERED (1)
PROPOSED MAXIMUM
    OFFERING PRICE PER SHARE
PROPOSED MAXIMUM
    AGGREGATE OFFERING PRICE
AMOUNT OF
    REGISTRATION FEE
$.001 par value common stock issuable under the 2004 Incentive Stock Option Plan (the "Stock Option Plan")
1,748,133
$1.10
$1,922,946 (2)
$243.64
$.001 par value common stock issued under the 2004 Incentive Stock Option Plan (the "Stock Option Plan")
751,867
$1.39
$1,044,845 (3)
$132.41
TOTALS
2,500,000
$2,967,791
$376.05
(1)
The maximum number of shares of Common Stock issuable
        upon awards to be granted under the Company's 2004 Incentive Stock
        Option Plan consists of 2,500,000 shares, which are being registered
        under this Registration Statement and for which a registration fee is
        being paid; plus such additional number of shares of Common Stock as may
        be required pursuant to the Stock Option Plan in the event of a stock
        dividend, reverse stock split, split-up, recapitalization or other
        similar event.
(2)
This calculation is made solely for the purposes of
      determining the registration fee pursuant to the provisions of Rule 457(h)
      under the Securities Act of 1933, as amended, and is calculated on the
      basis of the average of the high and low prices per share of the common
      stock reported on the Nasdaq National Market as of October 21, 2004, a date within
      five business days prior to the filing of this registration
      statement.
(3)
This calculation is made solely for the purposes of
      determining the registration fee pursuant to the provisions of Rule 457(h)
      under the Securities Act of 1933, as amended, and is calculated on the
      basis of the weighted average exercise price of the options granted under
      the Company's 2004 Incentive Stock Option Plan.
2  /  STKR  /
2004 Form S-8
TABLE OF CONTENTS
Page
INFORMATION
    REQUIRED IN THE SECTION 10(a) PROSPECTUS
Item
      1.
Plan
      Information
4
Item
      2.
Registrant
      Information and Employee Plan Annual Information
4
INFORMATION
      REQUIRED IN THE REGISTRATION STATEMENT
5
Item
      3.
Incorporation
      of Documents by Reference
5
Item
      4.
Description
      of Securities
5
Item
      5.
Interests
      of Named Experts and Counsel
5
Item
      6.
Indemnification
      of Officers, Directors, Employees and Agents; Insurance
6
Item
      7.
Exemption
      from Registration Claimed
7
Item
      8.
Exhibits
7
Item
      9.
Undertakings
7
SIGNATURES
8
EXHIBIT
      INDEX
9
3  /  STKR  /
2004 Form S-8
PART 1
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
The documents containing information specified
in the requirements of Part I are not required to be filed with the Securities
and Exchange Commission as part of the Registration Statement on Form S-8.
ITEM 1.
PLAN INFORMATION
.*
ITEM 2.
REGISTRANT INFORMATION AND EMPLOYEE PLAN ANNUAL
INFORMATION.*
The documents incorporated by reference in Item 3 of Part II of
the Registration Statement are available without charge, upon written or oral
request at the Company's offices, 32 Hampshire Road, Salem, NH,
03079. StockerYale, Inc.'s telephone number is (603) 893-8778, Attention: Chief
Financial Officer.
* The documents containing the information
specified in this Part I will be sent or given to employees, officers, directors
or others as specified by Rule 428(b)(1) under the Securities Act of 1933, as
amended. In accordance with the rules and regulations of the Securities and
Exchange Commission (the "Commission") and the instructions to Form S-8, such
documents are not being filed with the Commission either as part of the
Registration Statement or as prospectuses or prospectus supplements pursuant to
Rule 424.
4  /  STKR  /
2004 Form S-8
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM 3.
INCORPORATION OF DOCUMENTS BY REFERENCE
.
The following documents filed with the Securities and Exchange
Commission (the "Commission") by StockerYale, Inc., a Massachusetts
corporation (the "Company"), are incorporated herein by reference:
(1)
The Company's Annual Report on Form 10-K/A-2 for
      the fiscal year ended December 31, 2003;
(2)
The Company's Annual Report on Form 10-K/A for
      the fiscal year ended December 31, 2003;
(3)
The Company's Annual Report on Form 10-K for
      the fiscal year ended December 31, 2003;
(4)
The Company's Quarterly Report on Form 10-Q for the
        fiscal quarter ended March 31, 2004;;
(5)
The Company's Current Reports on Form 8-K, filed on
        January 8, 2004, February 3, 2004, February 26, 2004, March 15, 2004,
        April 8, 2004, April 13, 2004, April 14, 2004, June 16, 2004, July 27,
        2004, and August 31, 2004; and
(6)
The description of the Company's common stock contained
        in the Registration Statement on Form 10-SB/A dated December 29, 1995,
        and any amendments or reports filed for the purpose of updating such
        descriptions..
All documents filed by the Company
    pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange
    Act of 1934, as amended, (the "Exchange Act") after the date hereof and
    prior to filing of a post-effective amendment that indicates that all
    securities offered have been sold or that deregisters all securities then
    remaining unsold, shall be deemed to be incorporated by reference in and to
    be a part hereof from the date of filing of such documents. Any statement
    contained in a document incorporated or deemed to be incorporated by
    reference herein shall be deemed to be modified or superseded for the
    purposes of the Registration Statement to the extent that a statement
    contained herein or in any other subsequently filed document which also is
    or is deemed to be incorporated by reference herein modifies or supercedes
    such statement. Any statement so modified or superseded shall not be deemed,
    except as so modified or superseded, to constitute a part of this
    Registration Statement.
ITEM 4.
DESCRIPTION OF SECURITIES
.
Not applicable.
ITEM 5.
INTERESTS OF NAMED EXPERTS AND COUNSEL
.
Not applicable.
5  /  STKR  /
2004 Form S-8
ITEM 6.
INDEMNIFICATION OF DIRECTORS AND OFFICERS,
Section 8.51 of Chapter 156D of the Massachusetts
General Laws provides that a corporation may indemnify a director against
liability if:
(1)
(i)
he conducted himself in good
    faith; and
(ii)
he reasonably believed that his
    conduct was in the best interests of the corporation or that his conduct was
    at least not opposed to the best interests of the corporation; and
(iii)
in the case of any criminal
    proceeding, he had no reasonable cause to believe his conduct was unlawful;
    or
(2)
he
    engaged in conduct for which he shall not be liable under a provision of the
    corporation's articles of organization authorized by Section 2.02(b)(4) of
    Chapter 156D of the Massachusetts General Laws.
Section 8.57 of the Massachusetts General Laws also affords a Massachusetts
corporation the power to obtain insurance on behalf of its directors and
officers against liabilities incurred by them in these capacities.
The Company's articles of incorporation also provide as
follows:
The corporation shall indemnify its officers,
directors, employees and agents to the full extent permitted by the laws of the
Commonwealth of Massachusetts.
The Company's bylaws provide as follows with
respect to indemnification:
The Company's By-laws provide that directors and
officers of the Company shall be indemnified by the Company against liabilities
and expenses arising out of service as a director or officer of the Company. The
By-laws provide that such indemnification shall not be provided if (i) it is
determined that the action giving rise to the liability was not taken in good
faith and in the reasonable belief that the action was in the best interests of
the Company or (ii) in a criminal matter, it is adjudicated or determined that
the director or officer had reasonable cause to believe his conduct was
unlawful. No indemnification shall be provided for any director or officer with
respect to any proceeding by or in the right of the Company or alleging that a
director or officer received an improper personal benefit if he is adjudged
liable to the Company in such proceeding. The By-laws provide that the
indemnification provision in the By-laws does not limit any other right to
indemnification existing independently of the By-laws. The By-laws also provide
that the right of directors and officers to indemnification is a contract right.
Under the By-laws, indemnification shall include
payment by the Company of expenses incurred in defending a civil or criminal
action or proceeding in advance of the final disposition of such action or
proceeding, upon receipt of an undertaking by the person indemnified to repay
such payment if he shall be adjudicated or determined to be not entitled to such
indemnification under the By-laws, which undertaking may be accepted without
reference to the financial ability of such person to make repayment. Any such
indemnification may be provided even if the person to be indemnified is no
longer an officer, director, or employee of the Company.
The By-laws provide that the Company shall not indemnify a director or officer
in connection with any action, suit, proceeding or investigation initiated by
the director or officer unless such initiation was approved by the Board of
Directors of the Company.
The By-laws provide that the Company is authorized to purchase and maintain
liability insurance on behalf of any director, officer, employee or agent of the
Company, whether or not the Company would have power to indemnify him against
such liability or cost.
LIMITATION OF LIABILITY.
Section 2.02(b)(4) of Chapter 156D of the
Massachusetts General Laws provides that the articles of organization of a
corporation may state a provision eliminating or limiting the personal liability
of a director to a corporation or its stockholders for monetary damages for
breach of fiduciary duty as a director, provided, however, that such provision
shall not eliminate or limit the liability of a director (a) for any breach of
the director's duty of loyalty to the corporation or its stockholders, (b) for
acts or omission not in good faith or which involve intentional misconduct or a
knowing violation of law, (c) for improper distributions to shareholders, or (d)
for any transaction from which the director derived an improper personal
benefit.
Section 8.52 of Chapter 156D of the Massachusetts
General Laws requires a corporation to indemnify a director who was wholly
successful, on the merits or otherwise, in the defense of any proceeding to
which he was a party because he was a director against reasonable expenses
incurred by him. Section 8.56 of Chapter 156D of the Massachusetts General Laws
allows corporations to indemnify officers to the same or greater extent as
directors.
6  /  STKR  /
2004 Form S-8
ITEM 7.
EXEMPTION FROM REGISTRATION CLAIMED
.
Not applicable.
ITEM 8.
EXHIBITS
.
(a)
The following exhibits are filed as part of this registration
      statement pursuant to Item 601 of the Regulation S-K and are specifically
      incorporated herein by this reference:
Exhibit No.
Title
4.1(a)
Amended and Restated Articles of Organization
    of StockerYale, Inc., incorporated by reference to Exhibit 3.1 of
    StockerYale, Inc.'s Form 10-KSB for the fiscal year ended December 31, 2000.
4.1(b)
Amendment dated May 24,
    2001, to the Amended and Restated Articles of Organization of StockerYale,
    Inc., incorporated by reference to Exhibit 3.1 of StockerYale, Inc.'s Form
    10-QSB for the fiscal year ended June 30, 2001.
4.2
Amended and Restated Bylaws of StockerYale, Inc.,
    incorporated by reference to Exhibit 3.2 of StockerYale, Inc.'s Form 10-SB,
    as amended, filed on November 2, 1995.
5.1
Legal opinion of Goodwin Procter LLP
10.1
2004
      Incentive Stock Option Plan.
10.2
Form of Incentive Stock Option Grant
10.3
Form of Non-qualified Stock Option
     Grant
23.1
Consent of Vitale,
     Caturano & Co., Ltd.
23.2
Notice regarding consent of Arthur Andersen LLP.
23.3
Consent of Goodwin Procter LLP (included in Exhibit 5.1).
24.1
Power of Attorney (included in the
    signature page to 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:
(i)
To include any prospectus required by Section 10(a)(3) of
      the Securities Act of 1933;
(ii)
To reflect in the prospectus any facts or events arising
      after the effective date of the registration statement (or the most recent
      post-effective amendment thereof) which, individually or in the aggregate,
      represent a fundamental change in the information set forth in the
        registration statement. Notwithstanding the foregoing, any increase or
        decrease in volume of securities offered (if the total dollar value of
        securities offered would not exceed that which was registered) and any
        deviation from the low or high end of the estimated maximum offering
        range may be reflected in the form of prospectus filed with the
        Commission pursuant to Rule 424(b) if, in the aggregate, the changes in
        volume and price represent no matter than a 20% change in the maximum
        offering price set forth in "Calculation of Registration Fee" table in
        the effective registration statement; and
(iii)
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.
Provided, however, that paragraphs (a)(1)(i) and
(a)(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
with or furnished to the Commission by
the registrant pursuant to Section 13 or 15(d) of the Securities
Exchange Act of 1934 that are incorporated by reference in the registration
statement.
(2)
That, for the purposes of determining any liability
        under the Securities Act of 1933, 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.
7  /  STKR  /
2004 Form S-8
(b) Insofar as indemnification for liabilities
arising under the Securities Act o f 1933 may be permitted to directors,
officers and controlling persons of registrant pursuant to the foregoing
provisions, or otherwise, the registrant has been advised that in the opinion of
the Securities and Exchange Commission such indemnification is against public
policy as expressed in the 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 Act and
will be governed by the final adjudication of such issue.
(c) The undersigned registrant hereby undertakes that, for purposes of
determining any liability under the Securities Act of 1933, each filing of
registrant's annual report pursuant to Section 13(a) or 15(d) of the Securities Act of
1934 (and, where applicable, each filing of an employee benefit plan's annual
report pursuant to Section 15(d) of the Securities Exchange Act of 1934) 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.
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the
Registrant certifies 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 Salem, New Hampshire, on October 22,
2004.
StockerYale, Inc.
(Registrant)
/s/ RICHARD P. LINDSAY
Richard P. Lindsay
Executive Vice President and
    Chief Financial Officer
Each person whose signature appears below
constitutes and appoints Mark W. Blodgett and Richard P. Lindsay, and each of them,
as her or his true and lawful attorney-in-fact and agent, with full power of
substitution, for her or him and in her or his name, place and stead, in any and
all capacities to sign any or all amendments or post-effective amendments to
this registration statement (or any registration statement for the same offering
that is to be effective upon filing pursuant to Rule 462(b) under the Securities
Act) and to file the same, with all exhibits thereto and other documents in
connection therewith, with the Securities and Exchange Commission, granting unto
said attorney-in-fact and agent full power and authority to do and perform each
and every act and thing requisite and necessary to be done in and about the
premises, as fully to all intents and purposes as he might or could do in
person, hereby ratifying and confirming all that said attorney-in-fact and agent
or her or his substitute may lawfully do or cause to be done by virtue hereof.
8  /  STKR  /
2004 Form S-8
Pursuant to the requirements of the Securities Act of 1933, this registration
statement has been signed by the following persons in the capacities and on the
date indicated.
Signature
Title
Date
/s/ Mark W. Blodgett
Mark W. Blodgett
President, Director and
     Chairman of the Board
(Principal Executive Officer)
October 22, 2004
/s/ Richard P. Lindsay
Richard P. Lindsay
Executive Vice President and
     Chief Financial Officer
(Principal Financial and Accounting Officer)
October 22, 2004
/s/ Lawrence W. Blodgett
Lawrence W. Blodgett.
Director
October 22, 2004
/s/ Patrick J. Zilvitis
Patrick J. Zilvitis
Director
October 22, 2004
/s/ Steven E. Karol
Steven E. Karol
Director
October 22, 2004
/s/ Raymond J. Oglethorpe
Raymond J. Oglethorpe
Director
October 22, 2004
/s/ Dietmar
     Klenner
Dietmar Klenner
Director
October 22, 2004
INDEX TO EXHIBITS
Exhibit No
Title
4.1(a)
Amended and Restated Articles of Organization
    of StockerYale, Inc., incorporated by reference to Exhibit 3.1 of
    StockerYale, Inc.'s Form 10-KSB for the fiscal year ended December 31, 2000.
4.1(b)
Amendment dated May 24,
    2001, to the Amended and Restated Articles of Organization of StockerYale,
    Inc., incorporated by reference to Exhibit 3.1 of StockerYale, Inc.'s Form
    10-QSB for the fiscal year ended June 30, 2001.
4.2
Amended and Restated Bylaws of StockerYale, Inc.,
    incorporated by reference to Exhibit 3.2 of StockerYale, Inc.'s Form 10-SB,
    as amended, filed on November 2, 1995.
5.1*
Legal opinion of Goodwin Procter LLP
10.1*
2004
      Incentive Stock Option Plan.
10.2*
Form of Incentive
    Stock Option Grant
10.3*
Form of Non-qualified Stock Option
     Grant
23.1*
Consent of Vitale,
     Caturano & Co., Ltd.
23.2*
Notice regarding consent of Arthur Andersen LLP.
23.3
Consent of Goodwin Procter LLP (included in Exhibit 5.1).
24.1
Power of Attorney (included in the
    signature page to this registration statement)
* Filed herewith
9  /  STKR
END
2004 Form S-8