<HTML>
<HEAD>
<TITLE></TITLE>
</HEAD>
<BODY>
<HR SIZE=5 COLOR=GRAY NOSHADE>

<!-- MARKER FORMAT-SHEET="Para Large Indent Lv 0-TNR"  -->
<P ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>As
filed with the Securities and Exchange Commission on September 10, 2003 <BR><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Registration No.
</FONT></P>



<HR SIZE="2" COLOR="Black">
<!-- MARKER FORMAT-SHEET="Head Minor Center-TNR" FSL="Workstation" -->

<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>UNITED STATES
SECURITIES AND EXCHANGE COMMISSION<BR> WASHINGTON D.C. 20549<BR>FORM S-8<BR>REGISTRATION STATEMENT</B></FONT></P>



<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Under The Securities
Act of 1933 </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Minor Center-TNR" FSL="Workstation" -->

<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=4><B>IKON OFFICE SOLUTIONS,
INC. </B></FONT></P>

<!-- MARKER FORMAT-SHEET="Head Minor Center-TNR" FSL="Default" -->

<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Exact name of
Registrant as specified in its charter) </FONT></P>



<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">

<TR VALIGN="TOP">
     <TD WIDTH="50%" ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">OHIO                   <BR>
(State or other jurisdiction of <BR>
incorporation or organization)
</FONT></TD>
     <TD WIDTH="50%" ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">              23-0334400    <BR> (I.R.S. Employer Identification No.)   </FONT></TD></TR></TABLE>







<!-- MARKER FORMAT-SHEET="Center Rule" FSL="Default" -->
     <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>_______________________________ <BR>
         70 Valley Stream Parkway<BR>  Malvern, PA 19355 <BR>  (Address of Principal
Executive Offices) (Zip Code) <BR> _______________________________ </FONT></P><BR>





<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2> <B>2003 IKON Office Solutions, Inc. Non-Employee Directors' Compensation Plan</B>
</FONT></P>




<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>2003 IKON Office
Solutions, Inc. Employee Equity Incentive Plan </B></FONT></P>

     <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>_______________________________ <BR><BR>
Don H. Liu <BR>Senior Vice President, General Counsel and Secretary<BR>
IKON Office Solutions, Inc. <BR>
70 Valley Stream Parkway<BR>
Malvern, PA 19355<BR>
(Name and address of agent for service)<BR><BR>
(610) 296-8000<BR>
(Telephone number, including area code, of agent for service)<BR><BR>
<B>_______________________________<BR><BR>
CALCULATION OF REGISTRATION FEE</B>
</FONT></P>



<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
<TR>
     <TD COLSPAN=5><HR NOSHADE COLOR=Black SIZE=1></TD></TR>
<TR VALIGN=Bottom>
     <TH WIDTH=20% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Title of securities<BR>to be registered</FONT></TH>
     <TH WIDTH=20% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amount to be <BR>registered</FONT></TH>
     <TH WIDTH=20% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Proposed Maximuim<BR> Offering price per<BR> unit*</FONT></TH>
     <TH WIDTH=20% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Proposed Maximum <BR>Aggregate offering <BR>price</FONT></TH>
     <TH WIDTH=20% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amount of <BR>registration fee</FONT></TH></TR>


<TR>
     <TD COLSPAN=5><HR NOSHADE COLOR=Black SIZE=2></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Common stock<BR>without <U>par value</U>***</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>6,000,000</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$7.45</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$44,700,000.00</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$3,616.23</FONT></TD></TR>

<TR>
     <TD COLSPAN=5><HR NOSHADE COLOR=Black SIZE=1></TD></TR>
</TABLE>




<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>*Estimated solely for the purpose of
determining the registration fee pursuant to Rule 457(c). <BR>**Includes 1,000,000 shares
registered under the 2003 IKON Office Solutions, Inc. Non-Employee Directors&#146;
Compensation Plan and 5,000,000 shares registered under the 2003 IKON Office Solutions,
Inc. Employee Equity Incentive Plan. <BR>***In addition, pursuant to Rule 416(a) under the
Securities Act of 1933, this Registration Statement also covers an indeterminate amount of
shares that may become issuable pursuant to the anti-dilution provisions of the plans
described herein. </FONT></P>


<!-- MARKER PAGE="sheet: 1; page: 1" -->
<HR SIZE=5 COLOR=GRAY NOSHADE>


<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>PART I
<BR>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></FONT></P>

<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Item 1.&nbsp;&nbsp;&nbsp; Plan Information.</B> </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Large Indent Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A
prospectus setting forth the information required by Part I of Form S-8 will be sent or
given to participants as specified by Rule 428(b)(1). </FONT></P>

<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Item 2.&nbsp;&nbsp;&nbsp;
Registrant Information and Employee Plan Annual Information.</B> </FONT></P>


<!-- MARKER FORMAT-SHEET="Para Large Indent Lv 0-TNR" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
documents incorporated by reference in Item 3 of Part II of this Form S-8 are incorporated
by reference in the Section 10(a) prospectus relating to this Registration Statement. The
foregoing documents and all other documents required to be delivered to employees pursuant
to Rule 428(b) are available without charge, upon written or oral request, to IKON Office
Solutions, Inc. (the &#147;Registrant&#148; or the &#147;Company&#148;) 70 Valley Stream Parkway, Malvern, PA 19355,
Attn: Law Department (telephone number: (610) 296-8000). </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Minor Center-TNR" FSL="Workstation" -->

<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>PART II
<BR>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></FONT></P>


<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Item 3.&nbsp;&nbsp;&nbsp;Incorporation of
Documents by Reference.</B> </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Large Indent Lv 0-TNR" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
following documents filed by the Registrant with the Securities and Exchange Commission
(the &#147;Commission&#148;) are incorporated by reference in this Registration Statement
(the &#147;Registration Statement&#148;): </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Flush Lv 0- TNR" FSL="Workstation" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          The Registrant&#146;s annual report on Form 10-K for the year ended September
          30, 2002; </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Flush Lv 0- TNR" FSL="Workstation" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          The Registrant&#146;s quarterly report on Form 10-Q for the quarter ending on
          June 30, 2003; </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Indent Lv 0- TNR" FSL="Workstation" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          The Registrant&#146;s registration statement on Form 8-A, relating to the
          Registrant&#146;s preferred share purchase rights; and </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Indent Lv 0- TNR" FSL="Workstation" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Description of the Registrant&#146;s common stock contained in a registration
          statement filed under the Securities Act of 1933, including any amendment,
          statement or report filed updating such description. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Large Indent Lv 0-TNR" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and
15(d) of the Securities Exchange Act of 1934 (the &#147;Exchange Act&#148;), prior to the
filing of a post-effective amendment indicating that all securities offered hereby have
been sold or which deregisters all securities then remaining unsold, shall be deemed to be
incorporated by reference in this Registration Statement and to be part thereof from the
date of filing of such documents. </FONT></P>


<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Item 4.&nbsp;&nbsp;&nbsp; Description of Securities. </B></FONT></P>

<!-- MARKER FORMAT-SHEET="Head Sub 3 Left-TNR" FSL="Workstation" -->

<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
Applicable.</FONT></P>

<!-- MARKER FORMAT-SHEET="Head Left-TNR" FSL="Workstation" -->

<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Item 5.&nbsp;&nbsp;&nbsp; Interests of
Named Experts and Counsel.</B> </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Large Indent Lv 0-TNR" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
legality of the shares of Common Stock offered hereby has been passed upon for the
Registrant by Don H. Liu, Senior Vice President, General Counsel and Secretary of the
Registrant. On September 1, 2003, Mr. Liu beneficially owned 32,529 shares of Common Stock of
the Company and, under stock option plans of the Company, holds options to purchase
163,334 shares of Common Stock. </FONT></P>


<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Item 6.&nbsp;&nbsp;&nbsp;Indemnification
of Directors and Officers.</B> </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Large Indent Lv 0-TNR" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Ohio General Corporation Law (the &#147;Ohio Law&#148;), under which the Registrant is
organized, provides that the Registrant may indemnify persons who incur certain
liabilities or expenses by reason of such persons being or having been directors, officers
or employees of the Registrant or serving or having served in such capacities or similar
capacities at the Registrant&#146;s request for other corporations or entities. Pursuant
to the Ohio Law, the Registrant has adopted, as part of its Code of Regulations,
provisions whereby the Registrant shall indemnify such persons against such liabilities
and expenses resulting from suits or other proceedings brought by third persons and
against expenses resulting from suits or other proceedings brought in the right of the
Registrant. No indemnification against expenses is to be made, however, in respect of
claims brought in the right of the Registrant where: i) such person is finally adjudged to
be liable for negligence or misconduct in the performance of a duty to the Registrant,
unless specific court approval for such indemnification is obtained; or ii) the only
liability asserted against a director is pursuant to Section 1701.95 of the Ohio Law
(relating to unlawful loans, dividends or distributions of assets). </FONT></P>


<!-- MARKER PAGE="sheet: 2; page: 2" -->
<HR SIZE=5 COLOR=GRAY NOSHADE>

<!-- MARKER FORMAT-SHEET="Para Large Indent Lv 0-TNR" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As
permitted by law, the Registrant has purchased liability insurance policies covering its
directors and officers to provide protection where the law does not allow the Registrant
to indemnify a director or officer. The policies also provide coverage for indemnifiable
expenses, including expenses related to claims arising under the Employment Retirement
Income Security Act against a director or officer based upon an alleged breach of
fiduciary duty or other wrongful act with respect to an employee benefit plan. </FONT></P>


<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Item 7.&nbsp;&nbsp;&nbsp;Exemption from
Registration Claimed.</B> </FONT></P>


<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
Applicable.</FONT></P>



<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Item 8. &nbsp;&nbsp;&nbsp;Exhibits.</B> </FONT></P>



<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">

<TR VALIGN="TOP">
     <TD WIDTH="3%">&nbsp;</TD>
     <TD WIDTH="5%"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4.1)</FONT></TD>
     <TD WIDTH="92%"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amended and Restated Rights Agreement, dated as of June 18, 1997
Registrant and National City Bank,
filed on June 18, 1997 as Exhibit 1 to Registrant's Report on Form 8-K, is incorporated herein by
reference.<BR><BR>
</FONT>
</TD></TR>

<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(5)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2> Opinion of Don H. Liu re:  legality.<BR><BR></FONT></TD></TR>

<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(23)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of Independent Auditors.<BR><BR></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(24.1)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Powers of Attorney.<BR><BR></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(24.2)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Certification of Board Resolution re: Powers of Attorney.<BR><BR></FONT></TD></TR>

<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(99.1)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2003 IKON Office Solutions, Inc. Non-Employee Directors' Compensation Plan<BR><BR></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(99.2)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2003 IKON Office Solutions, Inc. Employee Equity Incentive Plan<BR><BR></FONT></TD></TR>

</TABLE>




<!-- MARKER PAGE="sheet: 3; page: 3" -->
<HR SIZE=5 COLOR=GRAY NOSHADE>


<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Item 9.&nbsp;&nbsp;&nbsp; Undertakings.</B></FONT></P>

 <P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Registrant hereby undertakes:</FONT></P>

         <P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
   (1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To file, during any period in which offers or sales are being made, a post-effective amendment to this
     Registration Statement:</FONT></P>

<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">

<TR VALIGN="TOP">
     <TD WIDTH="8%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>

     <TD VALIGN="Top" WIDTH="3%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(i)</FONT></TD>
     <TD WIDTH="89%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933 (the "Securities Act");<BR><BR></FONT></TD></TR>

<TR>

     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>

     <TD VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(ii)</FONT></TD>
 <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">

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 more than a 20% change in the maximum aggregate
                  offering price set forth in the "Calculation of Registration Fee" table in the effective
                  Registration Statement;<BR>

<BR>
</FONT></TD></TR>
<TR>

  <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>

     <TD VALIGN="Top"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(iii)</FONT></TD>
 <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">
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></TD></TR>
</TABLE>






<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>provided, however, that paragraphs
(a)(1)(i) and (a)(1)(ii) do not apply if the Registration Statement is on Form S-3, Form
S-8 or Form S-3, and the information required to be included in a post-effective amendment
by those paragraphs is contained in periodic reports filed with or furnished to the
Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act
that are incorporated by reference in the Registration Statement. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Indent Lv 0- TNR" FSL="Workstation" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          That, for purposes of determining any liability under the Securities Act, each
          such post-effective amendment shall be deemed to be a new Registration Statement
          relating to the securities offered therein, and the offering of such securities
          at that time shall be deemed to be the initial bona fide offering thereof. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Indent Lv 0- TNR" FSL="Workstation" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          To remove from registration by means of a post-effective amendment any of the
          securities being registered which remain unsold at the termination of the
          offering. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Indent Lv 0- TNR" FSL="Workstation" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          The 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 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 bona fide offering thereof. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para (List) Indent Lv 0- TNR" FSL="Default" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Insofar as indemnification for liabilities arising under the Securities Act may
          be permitted to directors, officers and controlling persons of the Registrant
          pursuant to the foregoing provisions, or otherwise, the Registrant has been
          advised that in the opinion of the Commission such indemnification is against
          public policy as expressed in the Securities Act and is, therefore,
          unenforceable. In the event that a claim for indemnification against such
          liabilities (other than the payment by the Registrant of expenses incurred or
          paid by a director, officer or controlling person of the Registrant in the
          successful defense of any action, suit or proceeding) is asserted by such
          director, officer or controlling person in connection with the securities being
          registered, the Registrant will, unless in the opinion of its counsel the matter
          has been settled by controlling precedent, submit to a court of appropriate
          jurisdiction the question 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>


<!-- MARKER PAGE="sheet: 4; page: 4" -->
<HR SIZE=5 COLOR=GRAY NOSHADE>



<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>SIGNATURES</B> </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2><I>The Registrant.</I> &nbsp;&nbsp;Pursuant to the
requirements of the Securities Act of 1933, the Registrant certifies that it has
reasonable grounds to believe that it meets all 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 Malvern, Pennsylvania, on the 10th day of September,
2003. </FONT></P>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">

<TR VALIGN="TOP">
     <TD WIDTH="50%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR><BR><BR><BR><BR><BR>Date:&nbsp;&nbsp;    September 10, 2003</FONT></TD>
     <TD WIDTH="50%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">IKON OFFICE SOLUTIONS, INC.<BR><BR><BR><BR><BR>
By:    &nbsp;&nbsp;&nbsp; <U>/s/ WILLIAM S. URKIEL</U>  <BR>
         &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(William S. Urkiel)           <BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Title:&nbsp;&nbsp;   Senior Vice President and     <BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chief Financial Officer      <BR>
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Principal Financial Officer) <BR>

</FONT></TD></TR>
</TABLE>















<!-- MARKER FORMAT-SHEET="Para Large Indent Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 dates indicated. </FONT></P>



<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=700>


<TR VALIGN=Bottom>
<TD WIDTH=5%>&nbsp;</TD>
 <TD WIDTH=35% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U><B>Signature</B></U></FONT></TD>
<TD WIDTH=3%>&nbsp;</TD>
     <TD WIDTH=35% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><U>Title</U></B></FONT></TD>
<TD WIDTH=22% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><U>Date</U></B></FONT></TD>

     </TR>



<TR>
<TD>&nbsp;</TD>
     <TD><HR NOSHADE COLOR=Black SIZE=1></TD>
<TH>&nbsp;</TH>
<TD COLSPAN=2><HR NOSHADE COLOR=Black SIZE=1>
</TD>
</TR>

<TR VALIGN=Bottom>
<TD>&nbsp;</TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
/s/ MATTHEW J. ESPE&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(Matthew J. Espe)<BR><BR></B></FONT></TD>
<TD>&nbsp;</TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Chairman, President and Chief Executive<BR>
Officer (Principal Executive Officer)<BR><BR></FONT></TD>
     <TD ALIGN=LEFT  VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>September 10, 2003<BR><BR><BR></FONT></TD></TR>

<TR VALIGN=Bottom>
<TD>&nbsp;</TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
/s/ WILLIAM S. URKIEL&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(William S. Urkiel)<BR><BR></B></FONT></TD>
<TD>&nbsp;</TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Senior Vice President and Chief Financial<BR>
Officer (Principal Financial Officer)<BR><BR></FONT></TD>
     <TD ALIGN=LEFT  VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>September10, 2003<BR><BR><BR></FONT></TD></TR>

<TR VALIGN=Bottom>
<TD>&nbsp;</TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
/s/ THEODORE E. STRAND&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(Theodore E. Strand)<BR><BR></B></FONT></TD>
<TD>&nbsp;</TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Vice President and Controller (Principal<BR>
Accounting Officer)<BR><BR></FONT></TD>
     <TD ALIGN=LEFT  VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>September 10, 2003<BR><BR><BR></FONT></TD></TR>


</TABLE>





<!-- MARKER PAGE="sheet: 6; page: 6" -->
<HR SIZE=5 COLOR=GRAY NOSHADE>

<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=700>


<TR VALIGN=Bottom>
<TH WIDTH=6%>&nbsp;</TH>
 <TH WIDTH=35% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TH>
<TH WIDTH=3%>&nbsp;</TH>
     <TH WIDTH=35% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TH>
<TH WIDTH=22% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TH>

     </TR>


<TR VALIGN=Bottom>
<TD>&nbsp;</TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
/s/ JUDITH M. BELL&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(Judith M. Bell)<BR><BR></B></FONT></TD>
<TD>&nbsp;</TD>
     <TD ALIGN=LEFT VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director<BR><BR></FONT></TD>
</TR>
<TR VALIGN=Bottom>
<TD>&nbsp;</TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
/s/ PHILIP E. CUSHING&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(Philip E. Cushing)<BR><BR></B></FONT></TD>
<TD>&nbsp;</TD>
     <TD ALIGN=LEFT VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director<BR><BR></FONT></TD>
</TR>



<TR VALIGN=Bottom>
<TD>&nbsp;</TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
/s/ THOMAS R. GIBSON&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(Thomas R. Gibson)<BR><BR></B></FONT></TD>
<TD>&nbsp;</TD>
     <TD ALIGN=LEFT VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director<BR><BR></FONT></TD>
</TR>

<TR VALIGN=Bottom>
<TD>&nbsp;</TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
/s/ RICHARD A. JALKUT&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(Richard A. Jalkut)<BR><BR></B></FONT></TD>
<TD>&nbsp;</TD>
     <TD ALIGN=LEFT VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director<BR><BR></FONT></TD>
</TR>
<TR VALIGN=Bottom>
<TD>&nbsp;</TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
/s/ ARTHUR E. JOHNSON&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(Arthur E. Johnson)<BR><BR></B></FONT></TD>
<TD>&nbsp;</TD>
     <TD ALIGN=LEFT VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director<BR><BR></FONT></TD>
</TR>

<TR VALIGN=Bottom>
<TD>&nbsp;</TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
/s/ KURT M. LANDGRAF&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(Kurt M. Landgraf)<BR><BR></B></FONT></TD>
<TD>&nbsp;</TD>
     <TD ALIGN=LEFT VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director<BR><BR></FONT></TD>
</TR>

<TR VALIGN=Bottom>
<TD>&nbsp;</TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
/s/ ANTHONY P. TERRACCIANO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(Anthony P. Terracciano)<BR><BR></B></FONT></TD>
<TD>&nbsp;</TD>
     <TD ALIGN=LEFT VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director<BR><BR></FONT></TD>
</TR>

<TR VALIGN=Bottom>
<TD>&nbsp;</TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
/s/ MARILYN WARE&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(Marilyn Ware)<BR><BR></B></FONT></TD>
<TD>&nbsp;</TD>
     <TD ALIGN=LEFT VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director<BR><BR></FONT></TD>
</TR>

</TABLE>





<!-- MARKER FORMAT-SHEET="Para Large Indent Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*By
his signature set forth below, Don H. Liu, pursuant to duly executed Powers of Attorney
duly filed with the Securities and Exchange Commission, has signed this Registration
Statement on behalf of the persons whose signatures are printed above, in the capacities
set forth opposite their respective names. </FONT></P>

<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=700>


<TR VALIGN=Bottom>
<TD WIDTH=6%>&nbsp;</TD>
 <TD WIDTH=35% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
/s/ DON H. LIU&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(Don H. Liu)</B><BR><BR></FONT></TD>
<TD WIDTH=3%>&nbsp;</TD>
     <TD WIDTH=35% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=22% VALIGN=TOP ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>September 10, 2003</FONT></TD>

     </TR>





</TABLE>

<!-- MARKER PAGE="sheet: 6; page: 6" -->
<HR SIZE=5 COLOR=GRAY NOSHADE>


<!-- MARKER FORMAT-SHEET="Head Left-TNR" FSL="Default" -->
<A NAME=A031></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INDEX TO EXHIBITS </FONT></P>


<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">



<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(5)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2> Opinion of Don H. Liu re:  legality.<BR><BR></FONT></TD></TR>

<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(23)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of Independent Auditors.<BR><BR></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(24.1)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Powers of Attorney.<BR><BR></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(24.2)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Certification of Board Resolution re: Powers of Attorney.<BR><BR></FONT></TD></TR>

<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(99.1)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2003 IKON Office Solutions, Inc. Non-Employee Directors' Compensation Plan<BR><BR></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(99.2)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2003 IKON Office Solutions, Inc. Employee Equity Incentive Plan<BR><BR></FONT></TD></TR>

</TABLE>




<HR SIZE=5 COLOR=GRAY NOSHADE>
</BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "form-s8.htm", "secsgml_size_bytes": 36390}]
{"company-data": {"conformed-name": "IKON OFFICE SOLUTIONS INC", "cik": "0000003370", "assigned-sic": "5045", "irs-number": "230334400", "state-of-incorporation": "OH", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-108666", "film-number": "03890234"}, "business-address": {"street1": "PO BOX 834", "city": "VALLEY FORGE", "state": "PA", "zip": "19482", "phone": "6102968000"}, "mail-address": {"street1": "PO BOX 834", "city": "VALLEY FORGE", "state": "PA", "zip": "19482"}, "former-company": [{"former-conformed-name": "ALCO STANDARD CORP", "date-changed": "19920703"}, {"former-conformed-name": "ALCO CHEMICAL CORP", "date-changed": "19680218"}]}
As
filed with the Securities and Exchange Commission on September 10, 2003
Registration No.
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON D.C. 20549
FORM S-8
REGISTRATION STATEMENT
Under The Securities
Act of 1933
IKON OFFICE SOLUTIONS,
INC.
(Exact name of
Registrant as specified in its charter)
OHIO
(State or other jurisdiction of
incorporation or organization)
23-0334400
(I.R.S. Employer Identification No.)
_______________________________
70 Valley Stream Parkway
Malvern, PA 19355
(Address of Principal
Executive Offices) (Zip Code)
_______________________________
2003 IKON Office Solutions, Inc. Non-Employee Directors' Compensation Plan
2003 IKON Office
Solutions, Inc. Employee Equity Incentive Plan
_______________________________
Don H. Liu
Senior Vice President, General Counsel and Secretary
IKON Office Solutions, Inc.
70 Valley Stream Parkway
Malvern, PA 19355
(Name and address of agent for service)
(610) 296-8000
(Telephone number, including area code, of agent for service)
_______________________________
CALCULATION OF REGISTRATION FEE
Title of securities
to be registered
Amount to be
registered
Proposed Maximuim
Offering price per
unit*
Proposed Maximum
Aggregate offering
price
Amount of
registration fee
Common stock
without
par value
***
6,000,000
$7.45
$44,700,000.00
$3,616.23
*Estimated solely for the purpose of
determining the registration fee pursuant to Rule 457(c).
**Includes 1,000,000 shares
registered under the 2003 IKON Office Solutions, Inc. Non-Employee Directors'
Compensation Plan and 5,000,000 shares registered under the 2003 IKON Office Solutions,
Inc. Employee Equity Incentive Plan.
***In addition, pursuant to Rule 416(a) under the
Securities Act of 1933, this Registration Statement also covers an indeterminate amount of
shares that may become issuable pursuant to the anti-dilution provisions of the plans
described herein.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Item 1.    Plan Information.
A
prospectus setting forth the information required by Part I of Form S-8 will be sent or
given to participants as specified by Rule 428(b)(1).
Item 2.   
Registrant Information and Employee Plan Annual Information.
The
documents incorporated by reference in Item 3 of Part II of this Form S-8 are incorporated
by reference in the Section 10(a) prospectus relating to this Registration Statement. The
foregoing documents and all other documents required to be delivered to employees pursuant
to Rule 428(b) are available without charge, upon written or oral request, to IKON Office
Solutions, Inc. (the "Registrant" or the "Company") 70 Valley Stream Parkway, Malvern, PA 19355,
Attn: Law Department (telephone number: (610) 296-8000).
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.   Incorporation of
Documents by Reference.
The
following documents filed by the Registrant with the Securities and Exchange Commission
(the "Commission") are incorporated by reference in this Registration Statement
(the "Registration Statement"):
(a)     
          The Registrant's annual report on Form 10-K for the year ended September
          30, 2002;
(b)     
          The Registrant's quarterly report on Form 10-Q for the quarter ending on
          June 30, 2003;
(c)     
          The Registrant's registration statement on Form 8-A, relating to the
          Registrant's preferred share purchase rights; and
(d)     
          Description of the Registrant's common stock contained in a registration
          statement filed under the Securities Act of 1933, including any amendment,
          statement or report filed updating such description.
All
documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and
15(d) of the Securities Exchange Act of 1934 (the "Exchange Act"), prior to the
filing of a post-effective amendment indicating that all securities offered hereby have
been sold or which deregisters all securities then remaining unsold, shall be deemed to be
incorporated by reference in this Registration Statement and to be part thereof from the
date of filing of such documents.
Item 4.    Description of Securities.
Not
Applicable.
Item 5.    Interests of
Named Experts and Counsel.
The
legality of the shares of Common Stock offered hereby has been passed upon for the
Registrant by Don H. Liu, Senior Vice President, General Counsel and Secretary of the
Registrant. On September 1, 2003, Mr. Liu beneficially owned 32,529 shares of Common Stock of
the Company and, under stock option plans of the Company, holds options to purchase
163,334 shares of Common Stock.
Item 6.   Indemnification
of Directors and Officers.
The
Ohio General Corporation Law (the "Ohio Law"), under which the Registrant is
organized, provides that the Registrant may indemnify persons who incur certain
liabilities or expenses by reason of such persons being or having been directors, officers
or employees of the Registrant or serving or having served in such capacities or similar
capacities at the Registrant's request for other corporations or entities. Pursuant
to the Ohio Law, the Registrant has adopted, as part of its Code of Regulations,
provisions whereby the Registrant shall indemnify such persons against such liabilities
and expenses resulting from suits or other proceedings brought by third persons and
against expenses resulting from suits or other proceedings brought in the right of the
Registrant. No indemnification against expenses is to be made, however, in respect of
claims brought in the right of the Registrant where: i) such person is finally adjudged to
be liable for negligence or misconduct in the performance of a duty to the Registrant,
unless specific court approval for such indemnification is obtained; or ii) the only
liability asserted against a director is pursuant to Section 1701.95 of the Ohio Law
(relating to unlawful loans, dividends or distributions of assets).
As
permitted by law, the Registrant has purchased liability insurance policies covering its
directors and officers to provide protection where the law does not allow the Registrant
to indemnify a director or officer. The policies also provide coverage for indemnifiable
expenses, including expenses related to claims arising under the Employment Retirement
Income Security Act against a director or officer based upon an alleged breach of
fiduciary duty or other wrongful act with respect to an employee benefit plan.
Item 7.   Exemption from
Registration Claimed.
Not
Applicable.
Item 8.    Exhibits.
(4.1)
Amended and Restated Rights Agreement, dated as of June 18, 1997
Registrant and National City Bank,
filed on June 18, 1997 as Exhibit 1 to Registrant's Report on Form 8-K, is incorporated herein by
reference.
(5)
Opinion of Don H. Liu re:  legality.
(23)
Consent of Independent Auditors.
(24.1)
Powers of Attorney.
(24.2)
Certification of Board Resolution re: Powers of Attorney.
(99.1)
2003 IKON Office Solutions, Inc. Non-Employee Directors' Compensation Plan
(99.2)
2003 IKON Office Solutions, Inc. Employee Equity Incentive Plan
Item 9.    Undertakings.
(a)
      The 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 (the "Securities Act");
(ii)
To reflect in the prospectus any facts or events arising after the effective
                  date of the Registration Statement (or the most recent post-effective amendment thereof)
                  which, individually or in the aggregate, represent a fundamental change in the
                  information set forth in the Registration Statement. 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 more than a 20% change in the maximum aggregate
                  offering price set forth in the "Calculation of Registration Fee" table in the effective
                  Registration Statement;
(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 Registration Statement is on Form S-3, Form
S-8 or Form S-3, and the information required to be included in a post-effective amendment
by those paragraphs is contained in periodic reports filed with or furnished to the
Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act
that are incorporated by reference in the Registration Statement.
(2)     
          That, for purposes of determining any liability under the Securities Act, each
          such post-effective amendment shall be deemed to be a new Registration Statement
          relating to the securities offered therein, and the offering of such securities
          at that time shall be deemed to be the initial bona fide offering thereof.
(3)     
          To remove from registration by means of a post-effective amendment any of the
          securities being registered which remain unsold at the termination of the
          offering.
(b)     
          The 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 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.
SIGNATURES
The Registrant.
Pursuant to the
requirements of the Securities Act of 1933, the Registrant certifies that it has
reasonable grounds to believe that it meets all 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 Malvern, Pennsylvania, on the 10th day of September,
2003.
Date:      September 10, 2003
IKON OFFICE SOLUTIONS, INC.
By:
/s/ WILLIAM S. URKIEL
(William S. Urkiel)
Title:     Senior Vice President and
Chief Financial Officer
(Principal Financial Officer)
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 dates indicated.
Signature
Title
Date
/s/ MATTHEW J. ESPE
(Matthew J. Espe)
Chairman, President and Chief Executive
Officer (Principal Executive Officer)
September 10, 2003
/s/ WILLIAM S. URKIEL
(William S. Urkiel)
Senior Vice President and Chief Financial
Officer (Principal Financial Officer)
September10, 2003
/s/ THEODORE E. STRAND
(Theodore E. Strand)
Vice President and Controller (Principal
Accounting Officer)
September 10, 2003
/s/ JUDITH M. BELL
(Judith M. Bell)
Director
/s/ PHILIP E. CUSHING
(Philip E. Cushing)
Director
/s/ THOMAS R. GIBSON
(Thomas R. Gibson)
Director
/s/ RICHARD A. JALKUT
(Richard A. Jalkut)
Director
/s/ ARTHUR E. JOHNSON
(Arthur E. Johnson)
Director
/s/ KURT M. LANDGRAF
(Kurt M. Landgraf)
Director
/s/ ANTHONY P. TERRACCIANO
(Anthony P. Terracciano)
Director
/s/ MARILYN WARE
(Marilyn Ware)
Director
*By
his signature set forth below, Don H. Liu, pursuant to duly executed Powers of Attorney
duly filed with the Securities and Exchange Commission, has signed this Registration
Statement on behalf of the persons whose signatures are printed above, in the capacities
set forth opposite their respective names.
/s/ DON H. LIU
(Don H. Liu)
September 10, 2003
INDEX TO EXHIBITS
(5)
Opinion of Don H. Liu re:  legality.
(23)
Consent of Independent Auditors.
(24.1)
Powers of Attorney.
(24.2)
Certification of Board Resolution re: Powers of Attorney.
(99.1)
2003 IKON Office Solutions, Inc. Non-Employee Directors' Compensation Plan
(99.2)
2003 IKON Office Solutions, Inc. Employee Equity Incentive Plan