<HTML>
<HEAD>
<TITLE>Form S-8 - 781,320 Additional Shares</TITLE>
</HEAD>
<BODY>

<B><FONT SIZE=2><P ALIGN="RIGHT">As filed with the Securities and Exchange Commission on June 11, 2008<BR>
Registration No. 333-_______</P>
<P ALIGN="JUSTIFY"></P>
</FONT><P ALIGN="CENTER">SECURITIES AND EXCHANGE COMMISSION<FONT SIZE=4><BR>
</FONT><FONT SIZE=3>WASHINGTON, D.C. 20549</FONT><BR>
<U><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<BR>
</P>
</U></FONT><FONT SIZE=4><P ALIGN="CENTER">FORM S-8</FONT><FONT SIZE=5><BR>
</FONT><FONT SIZE=3>REGISTRATION STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933</FONT><BR>
<U><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<BR>
</P></B></U></FONT>
<P ALIGN="CENTER"><CENTER><TABLE CELLSPACING=0 BORDER=0 WIDTH=484>
<TR><TD VALIGN="TOP">
<B><FONT SIZE=4><P ALIGN="CENTER">ELIZABETH ARDEN, INC.</B></FONT></TD>
</TR>
<TR><TD VALIGN="TOP" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
</TR>
<TR><TD VALIGN="TOP">
<FONT SIZE=2><P ALIGN="CENTER">(Exact name of registrant as specified in its charter)</FONT></TD>
</TR>
</TABLE>
</CENTER></P>

<FONT SIZE=1><P ALIGN="CENTER"></P></FONT>
<P ALIGN="CENTER"><CENTER><TABLE CELLSPACING=0 BORDER=0 WIDTH=563>
<TR><TD WIDTH="52%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="CENTER">Florida</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="45%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="CENTER">59-0914138</FONT></TD>
</TR>
<TR><TD WIDTH="52%" VALIGN="TOP" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
<TD WIDTH="3%" VALIGN="TOP" HEIGHT=1><P></P></TD>
<TD WIDTH="45%" VALIGN="TOP" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
</TR>
<TR><TD WIDTH="52%" VALIGN="TOP">
<FONT SIZE=2><P ALIGN="CENTER">(State or other jurisdiction of incorporation)</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="45%" VALIGN="TOP">
<FONT SIZE=2><P ALIGN="CENTER">(I.R.S. Employer Identification No.)</FONT></TD>
</TR>
</TABLE>
</CENTER></P>

<FONT SIZE=2></FONT>
<P ALIGN="CENTER"><CENTER><TABLE CELLSPACING=0 BORDER=0 WIDTH=565>
<TR><TD VALIGN="TOP">
<FONT SIZE=3><P>2400 S.W. 145th Avenue, Miramar, Florida&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;33027</FONT></TD>
</TR>
<TR><TD VALIGN="TOP" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
</TR>
<TR><TD VALIGN="TOP">
<FONT SIZE=2><P>(Address of Principal Executive Offices)&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;(Zip Code)</FONT></TD>
</TR>
</TABLE>
</CENTER></P>

<B><FONT SIZE=1><P ALIGN="CENTER"></P></B></FONT>
<P ALIGN="CENTER"><CENTER><TABLE CELLSPACING=0 BORDER=0 CELLPADDING=7 WIDTH=599>
<TR><TD VALIGN="BOTTOM">
<B><P ALIGN="CENTER">Elizabeth Arden, Inc. 2004 Stock Incentive Plan, as amended and restated</B></TD>
</TR>
<TR><TD VALIGN="BOTTOM" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
</TR>
<TR><TD VALIGN="BOTTOM">
<FONT SIZE=2><P ALIGN="CENTER">(Full title of the plan)</FONT></TD>
</TR>
</TABLE>
</CENTER></P>

<B><FONT SIZE=1><P ALIGN="CENTER"></P></B></FONT>
<P ALIGN="CENTER"><CENTER><TABLE CELLSPACING=0 BORDER=0 WIDTH=443>
<TR><TD VALIGN="TOP">
<B><FONT SIZE=3><P ALIGN="CENTER">Oscar E. Marina<BR>
Executive Vice President, General Counsel and Secretary<BR>
Elizabeth Arden, Inc.<BR>
2400 S.W. 145<SUP>th</SUP> Avenue<BR>
Miramar, Florida&nbsp;&nbsp;33027</B></FONT></TD>
</TR>
<TR><TD VALIGN="TOP" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
</TR>
<TR><TD VALIGN="TOP">
<FONT SIZE=2><P ALIGN="CENTER">(Name and address of agent for service)</FONT></TD>
</TR>
</TABLE>
</CENTER></P>

<B><FONT SIZE=1><P ALIGN="CENTER"></P></B></FONT>
<P ALIGN="CENTER"><CENTER><TABLE CELLSPACING=0 BORDER=0 WIDTH=446>
<TR><TD VALIGN="TOP">
<FONT SIZE=3><P ALIGN="CENTER">(954) 364-3514</FONT></TD>
</TR>
<TR><TD VALIGN="TOP" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
</TR>
<TR><TD VALIGN="TOP">
<FONT SIZE=2><P ALIGN="CENTER">(Telephone number, including area code, of agent for service)</FONT></TD>
</TR>
</TABLE>
</CENTER></P>

<B><FONT SIZE=1><P ALIGN="CENTER"></P></B></FONT>
<P ALIGN="CENTER"><CENTER><TABLE CELLSPACING=0 BORDER=0 WIDTH=681>
<TR><TD VALIGN="TOP">
<FONT SIZE=2><P>Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.  See the definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act. <BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Large accelerated filer&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;Accelerated filer&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[X]<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Non-accelerated filer&nbsp;&nbsp;&nbsp;&nbsp;[&nbsp;&nbsp;]&nbsp;&nbsp;(Do not check if a smaller reporting company)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Smaller reporting company&nbsp;&nbsp;[&nbsp;&nbsp;&nbsp;]</FONT></TD>
</TR>
<TR><TD VALIGN="TOP">&nbsp;</TD>
</TR>
</TABLE>
</CENTER></P>

<B><FONT SIZE=2><P ALIGN="CENTER"></P>
<U><P ALIGN="CENTER">CALCULATION OF REGISTRATION FEE<BR>
</P></B></U></FONT>
<P ALIGN="CENTER"><CENTER><TABLE CELLSPACING=0 BORDER=0 WIDTH=662>
<TR><TD WIDTH="28%" VALIGN="BOTTOM">
<B><FONT SIZE=2><P ALIGN="CENTER">Title of Securities <BR>
to be Registered</B></FONT></TD>
<TD WIDTH="2%" VALIGN="BOTTOM">&nbsp;</TD>
<TD WIDTH="14%" VALIGN="BOTTOM">
<B><FONT SIZE=2><P ALIGN="CENTER">Amount to be<BR>
Registered (1)</B></FONT></TD>
<TD WIDTH="3%" VALIGN="BOTTOM">&nbsp;</TD>
<TD WIDTH="18%" VALIGN="BOTTOM">
<B><FONT SIZE=2><P ALIGN="CENTER">Proposed<BR>
Maximum<BR>
Offering Price<BR>
per Share (2)</B></FONT></TD>
<TD WIDTH="3%" VALIGN="BOTTOM">&nbsp;</TD>
<TD WIDTH="16%" VALIGN="BOTTOM">
<B><FONT SIZE=2><P ALIGN="CENTER">Proposed <BR>
Maximum <BR>
Aggregate <BR>
Offering Price (2)</B></FONT></TD>
<TD WIDTH="2%" VALIGN="BOTTOM">&nbsp;</TD>
<TD WIDTH="13%" VALIGN="BOTTOM">
<B><FONT SIZE=2><P ALIGN="CENTER">Amount of <BR>
Registration <BR>
Fee (2)</B></FONT></TD>
</TR>
<TR><TD WIDTH="28%" VALIGN="TOP" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
<TD WIDTH="2%" VALIGN="TOP" HEIGHT=1><P></P></TD>
<TD WIDTH="14%" VALIGN="TOP" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
<TD WIDTH="3%" VALIGN="TOP" HEIGHT=1><P></P></TD>
<TD WIDTH="18%" VALIGN="TOP" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
<TD WIDTH="3%" VALIGN="TOP" HEIGHT=1><P></P></TD>
<TD WIDTH="16%" VALIGN="TOP" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
<TD WIDTH="2%" VALIGN="TOP" HEIGHT=1><P></P></TD>
<TD WIDTH="13%" VALIGN="TOP" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
</TR>
<TR><TD WIDTH="28%" VALIGN="TOP">
<FONT SIZE=2><P ALIGN="CENTER">Common Stock, $.01 Par Value</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="14%" VALIGN="TOP">
<FONT SIZE=2><P ALIGN="CENTER">781,230</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="18%" VALIGN="TOP">
<FONT SIZE=2><P ALIGN="CENTER">$14.21</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="16%" VALIGN="TOP">
<FONT SIZE=2><P ALIGN="CENTER">$11,101,278</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="13%" VALIGN="TOP">
<FONT SIZE=2><P ALIGN="CENTER">$436.28</FONT></TD>
</TR>
</TABLE>
</CENTER></P>

<B><FONT SIZE=2><P ALIGN="CENTER"></P></B></FONT>
<P ALIGN="CENTER"><CENTER><TABLE CELLSPACING=0 BORDER=0 WIDTH=666>
<TR><TD WIDTH="3%" VALIGN="TOP">
<FONT SIZE=2><P ALIGN="JUSTIFY">(1)</FONT></TD>
<TD WIDTH="1%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="96%" VALIGN="TOP">
<FONT SIZE=2><P>This Registration Statement covers a total of 781,230 additional shares of the Registrant's Common Stock that are available for issuance under the Elizabeth Arden Inc. 2004 Stock Incentive Plan, as amended and restated.</FONT></TD>
</TR>
<TR><TD WIDTH="3%" VALIGN="TOP" HEIGHT=9><P></P></TD>
<TD WIDTH="1%" VALIGN="TOP" HEIGHT=9><P></P></TD>
<TD WIDTH="96%" VALIGN="TOP" HEIGHT=9><P></P></TD>
</TR>
<TR><TD WIDTH="3%" VALIGN="TOP">
<FONT SIZE=2><P ALIGN="JUSTIFY">(2)</FONT></TD>
<TD WIDTH="1%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="96%" VALIGN="TOP">
<FONT SIZE=2><P>Estimated solely for the purpose of calculating the registration fee based on the average of the high and low prices of the Registrant's common stock as reported on June 4, 2008, in accordance with Rule 457(h)(1) under the Securities Act of 1933, as amended.</FONT></TD>
</TR>
</TABLE>
</CENTER></P>

<B><FONT SIZE=2><P><HR ALIGN="RIGHT" SIZE=4></P>
</FONT><FONT SIZE=3><P ALIGN="CENTER">PART I<BR>
</P>
</B><P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Information required by Part I to be contained in the Section 10(a) Prospectus is omitted from this Registration Statement in accordance with Rule 428 under the Securities Act of 1933, and the "Note" to Part I of Form S-8.</P>

<B><P ALIGN="CENTER">PART II</P>
</B>
<B><P ALIGN="CENTER">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</P>
</B><P>&nbsp;</P>
<B><P>Explanatory Note: </P>
</B><P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Registration Statement on Form S-8 is being filed with respect to the Elizabeth Arden, Inc. 2004 Stock Incentive Plan, as amended and restated (the "2004 Plan") for the purpose of registering an additional 781,230 shares of common stock issuable under the 2004 Plan. These additional shares are authorized for issuance under the 2004 Plan and as a result of an amendment to the 2004 Plan that was approved by our shareholders at the Annual Meeting of shareholders held on November 14, 2007. </P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We previously filed with the Securities and Exchange Commission (the &quot;Commission&quot;) a Registration Statement on Form S-8 (File No. 333-117458) on July 16, 2004 that registered 2,000,000 shares of common stock issuable under the 2004 Plan. The contents of such earlier Registration Statement are incorporated herein by reference. </P>
<B>
<P ALIGN="JUSTIFY">Item 3.&nbsp;&nbsp;Incorporation of Documents by Reference.</P>
<P ALIGN="JUSTIFY"></P>
</B><P ALIGN="JUSTIFY"><A NAME="OLE_LINK3"><A NAME="OLE_LINK4">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</A></A>The following documents, which have been filed by Elizabeth Arden, Inc. (File No. 1-6370), are incorporated herein by reference:</P></FONT>
<P ALIGN="CENTER"><CENTER><TABLE CELLSPACING=0 BORDER=0 WIDTH=630>
<TR><TD WIDTH="4%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="JUSTIFY">(a)</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="94%" VALIGN="TOP" COLSPAN=2>
<FONT SIZE=3><P>Elizabeth Arden's Annual Report on Form 10-K for the fiscal year ended June 30, 2007;</FONT></TD>
</TR>
<TR><TD WIDTH="4%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="JUSTIFY">(b)</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="94%" VALIGN="TOP" COLSPAN=2>
<FONT SIZE=3><P>the following reports:</FONT></TD>
</TR>
<TR><TD WIDTH="4%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="TOP">
<FONT SIZE=3><P>(i)</FONT></TD>
<TD WIDTH="91%" VALIGN="TOP">
<FONT SIZE=3><P>our Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2007 filed on <BR>
November 8, 2007;</FONT></TD>
</TR>
<TR><TD WIDTH="4%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="TOP">
<FONT SIZE=3><P>(ii)</P>
</FONT></TD>
<TD WIDTH="91%" VALIGN="TOP">
<FONT SIZE=3><P>our Quarterly Report on Form 10-Q for the fiscal quarter ended December 31, 2007 filed on <BR>
February 8, 2008;</FONT></TD>
</TR>
<TR><TD WIDTH="4%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="TOP">
<FONT SIZE=3><P>(iii)</FONT></TD>
<TD WIDTH="91%" VALIGN="TOP">
<FONT SIZE=3><P>our Current Report on Form 8-K filed on August 16, 2007 (other than information furnished pursuant to Item 2.02);</FONT></TD>
</TR>
<TR><TD WIDTH="4%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="TOP">
<FONT SIZE=3><P>(iv)</FONT></TD>
<TD WIDTH="91%" VALIGN="TOP">
<FONT SIZE=3><P>our Current Report on Form 8-K filed on August 21, 2007; </FONT></TD>
</TR>
<TR><TD WIDTH="4%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="TOP">
<FONT SIZE=3><P>(v)</FONT></TD>
<TD WIDTH="91%" VALIGN="TOP">
<FONT SIZE=3><P><A NAME="OLE_LINK1"><A NAME="OLE_LINK2">our Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2008 filed on May 9, 2008; </A></A>and </FONT></TD>
</TR>
<TR><TD WIDTH="4%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="JUSTIFY">(c)</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="94%" VALIGN="TOP" COLSPAN=2>
<FONT SIZE=3><P>the description of our Common Stock which is contained under the caption "Description of the Registrant's Securities to be Registered" in our Registration Statement on Form 8-A filed with the Securities and Exchange Commission (the "Commission") on September 4, 1997, as amended by the Amendment to Registration Statement on Form 8-A, filed with the Commission on September 30, 1997.</FONT></TD>
</TR>
</TABLE>
</CENTER></P>

<FONT SIZE=3><P ALIGN="JUSTIFY"></P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents subsequently filed by us with the Commission pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, other than information furnished pursuant to Item 2.02 or Item 7.01 of Form 8-K, prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities covered by this Registration Statement have been sold or which deregisters all of the securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part of this document from the date of filing of such documents.  Any statement contained in a document incorporated or deemed to be incorporated by reference in this document, will be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained in this document or in any other subsequently filed </P>
<P ALIGN="JUSTIFY"></P>
<P ALIGN="CENTER">- 2 -</P>
<P ALIGN="CENTER"></P>
<P><HR ALIGN="RIGHT" SIZE=4></P>

<P>document which also is or is deemed to be incorporated by reference in this document modifies or supersedes such statement.  Any such statement so modified or superseded will not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</P>

<B><P>Item 4.&nbsp;&nbsp;Description of Securities.</P>
</B>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.</P>
<P ALIGN="JUSTIFY"></P>
<B><P ALIGN="JUSTIFY">Item 5.&nbsp;&nbsp;Interests of Named Experts and Counsel.</P>
<P ALIGN="JUSTIFY"></P>
</B><P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The validity of the shares offered hereby is being passed upon on our behalf by Oscar E. Marina, Esq., our Executive Vice President, General Counsel and Secretary.  At June 10, 2008, Mr. Marina owned 28,208 shares of Common Stock, had options to purchase 98,000 shares of Common Stock and had 33,534 shares of unvested restricted Common Stock that were granted under our 2000 Stock Incentive Plan and our 2004 Stock Incentive Plan, as amended and restated.</P>
<P ALIGN="JUSTIFY"></P>
<B><P ALIGN="JUSTIFY">Item 6.&nbsp;&nbsp;Indemnification of Directors and Officers.</P>
</B><P ALIGN="JUSTIFY"></P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have authority under Section 607.0850 of the Florida Business Corporation Act (the "FBCA") to indemnify our directors and officers to the extent provided for in such statute. Our Amended and Restated Articles of Incorporation provide that, to the fullest extent permitted by applicable law, as amended from time to time, we will indemnify any person who was or is a director or officer of the company, or serves or served in such capacity with any other enterprise at our request, against all fines, liabilities, settlements, costs and expenses asserted against or incurred by such person in his capacity or arising out of his status as such officer or director.  We may also indemnify our employees or agents if our Board so approves.  This indemnification includes the right to advancement of expenses when allowed pursuant to applicable law.</P>

<P><HR ALIGN="LEFT" SIZE=4>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The provisions of the FBCA authorize a corporation to indemnify its officers and directors in connection with actions, suits and proceedings brought against them if the person acted in good faith and in a manner which the person reasonably believed to be in, or not opposed to, the best interests of the corporation and, with respect to any criminal actions, had no reasonable cause to believe the person's conduct was unlawful.  Unless pursuant to a determination by a court, the determination of whether a director, officer or employee has acted in accordance with the applicable standard of conduct must be made by (i) a majority vote of directors who were not parties to the proceeding or a committee consisting solely of two or more directors not parties to the proceedings, (ii) independent legal counsel selected by a majority vote of the directors who were not parties to the proceeding or committee of directors (or selected by the majority vote of the full board if a quorum or committee can not be obtained), or (iii) the affirmative vote of the majority of the corporation's shareholders who were not parties to the proceeding.</P>

<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The FBCA further provides that a corporation may make any other or further indemnity by bylaw, agreement, vote of shareholders or disinterested directors or otherwise, except with respect to certain enumerated acts or omissions of such persons.  Florida law prohibits indemnification or advancement of expenses if a judgment or other final adjudication establishes that the actions of a director, officer or employee constitute (i) a violation of criminal law, unless the person had reasonable cause to believe his conduct was lawful or had no reasonable cause to believe his conduct was unlawful, (ii) a transaction from which such person derived an improper personal benefit, (iii) willful misconduct or conscious disregard for the best interests of the corporation in the case of a derivative action by a shareholder, or (iv) in the case of a director, a circumstance under which a director would be liable for improper distributions under Section 607.0834 of the FBCA.  The FBCA does not affect a director's responsibilities under any other law, such as federal securities laws.</P>

<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At present, there is no pending litigation or other proceeding involving our directors or officers as to which indemnification is being sought, nor are we aware of any threatened litigation that may result in claims for indemnification by any officer or director.</P>

<P ALIGN="CENTER">- 3 -</P>

<P>&nbsp;</P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We maintain directors' and officers' liability insurance for our directors and officers.</P>
<B>
<P>Item 7.&nbsp;&nbsp;Exemption from Registration Claimed</B>.</P>

<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.</P>

<B><P>Item 8.&nbsp;&nbsp;Exhibits.</P>
</B>
<P><A NAME="OLE_LINK5"><A NAME="OLE_LINK6">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</A></A>The exhibits filed as part of this Registration Statement are as follows:</P>
</FONT>
<P ALIGN="CENTER"><CENTER><TABLE CELLSPACING=0 BORDER=0 WIDTH=617>
<TR><TD WIDTH="13%" VALIGN="BOTTOM">
<FONT SIZE=3><P ALIGN="CENTER">EXHIBIT NUMBER</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="85%" VALIGN="BOTTOM">
<FONT SIZE=3><P ALIGN="CENTER">DESCRIPTION</FONT></TD>
</TR>
<TR><TD WIDTH="13%" VALIGN="BOTTOM" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
<TD WIDTH="3%" VALIGN="TOP" HEIGHT=1><P></P></TD>
<TD WIDTH="85%" VALIGN="BOTTOM" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
</TR>
<TR><TD WIDTH="13%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="CENTER">4.1</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="85%" VALIGN="BOTTOM">
<FONT SIZE=3><P>Amended and Restated Articles of Incorporation of the Company dated November 17, 2005 (incorporated herein by reference to Exhibit 3.1 filed as part of the Company's Form 10-Q for the quarter ended December 31, 2005 (Commission File No. 1-6370)).</FONT></TD>
</TR>
<TR><TD WIDTH="13%" VALIGN="TOP" HEIGHT=9><P></P></TD>
<TD WIDTH="3%" VALIGN="TOP" HEIGHT=9><P></P></TD>
<TD WIDTH="85%" VALIGN="BOTTOM" HEIGHT=9><P></P></TD>
</TR>
<TR><TD WIDTH="13%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="CENTER">4.2</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="85%" VALIGN="BOTTOM">
<FONT SIZE=3><P>Amended and Restated By-laws of the Company (incorporated herein by reference to Exhibit 3.2 filed as part of the Company's Form 10-Q for the transition period from February 1, 2004 to June 30, 2004 (Commission File No. 1-6370)).</FONT></TD>
</TR>
<TR><TD WIDTH="13%" VALIGN="TOP" HEIGHT=9><P></P></TD>
<TD WIDTH="3%" VALIGN="TOP" HEIGHT=9><P></P></TD>
<TD WIDTH="85%" VALIGN="BOTTOM" HEIGHT=9><P></P></TD>
</TR>
<TR><TD WIDTH="13%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="CENTER">4.3</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="85%" VALIGN="BOTTOM">
<FONT SIZE=3><P>The Elizabeth Arden, Inc. 2004 Stock Incentive Plan, as amended and restated (incorporated herein by reference to Exhibit 10.12 filed as part of the Company's Form 10-Q for the quarter ended December 31, 2007 (Commission File No. 1-6370)).</FONT></TD>
</TR>
<TR><TD WIDTH="13%" VALIGN="TOP" HEIGHT=9><P></P></TD>
<TD WIDTH="3%" VALIGN="TOP" HEIGHT=9><P></P></TD>
<TD WIDTH="85%" VALIGN="BOTTOM" HEIGHT=9><P></P></TD>
</TR>
<TR><TD WIDTH="13%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="CENTER">5.1*</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="85%" VALIGN="BOTTOM">
<FONT SIZE=3><P>Opinion of Oscar E. Marina, Executive Vice President, General Counsel and Secretary.</FONT></TD>
</TR>
<TR><TD WIDTH="13%" VALIGN="TOP" HEIGHT=9><P></P></TD>
<TD WIDTH="3%" VALIGN="TOP" HEIGHT=9><P></P></TD>
<TD WIDTH="85%" VALIGN="BOTTOM" HEIGHT=9><P></P></TD>
</TR>
<TR><TD WIDTH="13%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="CENTER">23.1*</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="85%" VALIGN="BOTTOM">
<FONT SIZE=3><P>Consent of Oscar E. Marina, Executive Vice President, General Counsel and Secretary (included in Exhibit 5.1).</FONT></TD>
</TR>
<TR><TD WIDTH="13%" VALIGN="TOP" HEIGHT=9><P></P></TD>
<TD WIDTH="3%" VALIGN="TOP" HEIGHT=9><P></P></TD>
<TD WIDTH="85%" VALIGN="BOTTOM" HEIGHT=9><P></P></TD>
</TR>
<TR><TD WIDTH="13%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="CENTER">23.2*</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="85%" VALIGN="BOTTOM">
<FONT SIZE=3><P>Consent of PricewaterhouseCoopers LLP.</FONT></TD>
</TR>
<TR><TD WIDTH="13%" VALIGN="TOP" HEIGHT=9><P></P></TD>
<TD WIDTH="3%" VALIGN="TOP" HEIGHT=9><P></P></TD>
<TD WIDTH="85%" VALIGN="BOTTOM" HEIGHT=9><P></P></TD>
</TR>
<TR><TD WIDTH="13%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="CENTER">24.1*</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="85%" VALIGN="BOTTOM">
<FONT SIZE=3><P>Powers of Attorney (included as part of the signature page hereto).</FONT></TD>
</TR>
<TR><TD WIDTH="13%" VALIGN="TOP" HEIGHT=9><P></P></TD>
<TD WIDTH="3%" VALIGN="TOP" HEIGHT=9><P></P></TD>
<TD WIDTH="85%" VALIGN="BOTTOM" HEIGHT=9><P></P></TD>
</TR>
</TABLE>
</CENTER></P>

<B><FONT SIZE=3><P ALIGN="JUSTIFY"><HR ALIGN="LEFT" WIDTH="21%" SIZE=1></P>
</B><P ALIGN="JUSTIFY">* Filed herewith.</P>
<B>
<P>Item 9.&nbsp;&nbsp;Undertakings</B>.</P>

<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned Registrant hereby undertakes:</P>

<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>

<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;</P>

<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in the 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 percent change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement; and</P>

<P ALIGN="CENTER"><HR ALIGN="RIGHT" SIZE=4>- 4 -</P>

<P>&nbsp;</P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;&nbsp;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; <I>provided, however</I>, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the Registration Statement is on Form S-8, and the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in this Registration Statement.</P>

<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;That, for the purpose 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 herein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</P>

<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&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.</P>

<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of the Registrant's annual report pursuant to Section 13(a) or 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.</P>

<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;Insofar as indemnification for liabilities arising under the Securities Act of 1933 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 Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act of 1933, 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 by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question of whether such indemnification by it is against public policy as expressed in the Securities Act of 1933 and will be governed by the final adjudication of such issue.</P>

<P ALIGN="CENTER">- 5 -</P>
<P><HR ALIGN="RIGHT" SIZE=4></P>
<P ALIGN="CENTER">SIGNATURES</P>

<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Miramar, State of Florida, on June 11, 2008.</P>
</FONT>
<P ALIGN="RIGHT"><TABLE CELLSPACING=0 BORDER=0 WIDTH=342>
<TR><TD WIDTH="7%" VALIGN="TOP" HEIGHT=15>
<FONT SIZE=3><P>&nbsp;&nbsp;</FONT></TD>
<TD WIDTH="93%" VALIGN="TOP" HEIGHT=15>
<B><FONT SIZE=3><P>ELIZABETH ARDEN, INC.</B></FONT></TD>
</TR>
<TR><TD WIDTH="7%" VALIGN="TOP" HEIGHT=9><P></P></TD>
<TD WIDTH="93%" VALIGN="TOP" HEIGHT=9><P></P></TD>
</TR>
<TR><TD WIDTH="7%" VALIGN="TOP" HEIGHT=15><P></P></TD>
<TD WIDTH="93%" VALIGN="TOP" HEIGHT=15>
<FONT SIZE=3><P>By:&nbsp;&nbsp;/s/ E. Scott Beattie</FONT></TD>
</TR>
<TR><TD WIDTH="7%" VALIGN="TOP" HEIGHT=1><P></P></TD>
<TD WIDTH="93%" VALIGN="TOP" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
</TR>
<TR><TD WIDTH="7%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="93%" VALIGN="TOP">
<FONT SIZE=3><P>E. Scott Beattie<BR>
Chairman, President and Chief Executive Officer</FONT></TD>
</TR>
</TABLE>
</P>

<FONT SIZE=3>
<P ALIGN="CENTER">POWER OF ATTORNEY</P>

<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We, the undersigned directors and officers of Elizabeth Arden, Inc. (the "Company") and each of us, do hereby constitute and appoint E. Scott Beattie and Oscar E. Marina, or either of them, our true and lawful attorneys-in-fact and agents, each with full power of substitution and re-substitution, to do any and all acts and things in our names and on our behalf in our capacities as directors and officers and to execute any and all instruments for us and in our names in the capacities indicated above, which said attorneys or agents, or either of them, may deem necessary or advisable to enable the Company to comply with the Securities Act of 1933, as amended, and any rules, regulations and requirements of the Securities and Exchange Commission, including specifically but without limitation, power and authority to sign for us or any of us in our names in the capacities indicated below, any and all amendments (including post-effective amendments) to such Registration Statement; and we do hereby ratify and confirm all that the said attorneys and agents, or their substitute or substitutes, or either of them, shall do or cause to be done by virtue hereof.</P>

<P>&nbsp;&nbsp;&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 their capacities and on the dates indicated.</P>
<P ALIGN="JUSTIFY"></P></FONT>
<P ALIGN="CENTER"><CENTER><TABLE CELLSPACING=0 BORDER=0 WIDTH=697>
<TR><TD WIDTH="26%" VALIGN="TOP">
<B><FONT SIZE=3><P ALIGN="CENTER">Signature</B></FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="49%" VALIGN="TOP">
<B><FONT SIZE=3><P ALIGN="CENTER">Title</B></FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="20%" VALIGN="TOP">
<B><FONT SIZE=3><P ALIGN="CENTER">Date</B></FONT></TD>
</TR>
<TR><TD WIDTH="26%" VALIGN="TOP" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
<TD WIDTH="3%" VALIGN="TOP" HEIGHT=1><P></P></TD>
<TD WIDTH="49%" VALIGN="TOP" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
<TD WIDTH="3%" VALIGN="TOP" HEIGHT=1><P></P></TD>
<TD WIDTH="20%" VALIGN="TOP" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
</TR>
<TR><TD WIDTH="26%" VALIGN="TOP">
<U><FONT SIZE=3><P><BR>
/s/ E. Scott Beattie<BR>
</U><B>E. Scott Beattie</B></FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="49%" VALIGN="TOP">
<FONT SIZE=3><P>Chairman, President, Chief Executive Officer and <BR>
Director (Principal Executive Officer)</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="20%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="CENTER"><BR>
June 11, 2008</FONT></TD>
</TR>
<TR><TD WIDTH="26%" VALIGN="TOP">
<U><FONT SIZE=3><P><BR>
/s/ Stephen J. Smith<BR>
</U><B>Stephen J. Smith</B></FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="49%" VALIGN="TOP">
<FONT SIZE=3><P>Executive Vice President and Chief Financial Officer<BR>
(Principal Financial and Accounting Officer)</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="20%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="CENTER"><BR>
June 11, 2008</FONT></TD>
</TR>
<TR><TD WIDTH="26%" VALIGN="TOP">
<U><FONT SIZE=3><P><BR>
/s/ Fred Berens<BR>
</U><B>Fred Berens</B></FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="49%" VALIGN="TOP">
<FONT SIZE=3><P><BR>
Director</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="20%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="CENTER"><BR>
June 11, 2008</FONT></TD>
</TR>
<TR><TD WIDTH="26%" VALIGN="TOP">
<U><FONT SIZE=3><P><BR>
/s/ Maura J. Clark<BR>
</U><B>Maura J. Clark</B></FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="49%" VALIGN="TOP">
<FONT SIZE=3><P><BR>
Director</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="20%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="CENTER"><BR>
June 11, 2008</FONT></TD>
</TR>
<TR><TD WIDTH="26%" VALIGN="TOP">
<U><FONT SIZE=3><P><BR>
/s/ Richard C. W. Mauran</U><BR>
<B>Richard C.W. Mauran</B></FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="49%" VALIGN="TOP">
<FONT SIZE=3><P><BR>
Director</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="20%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="CENTER"><BR>
June 11, 2008</FONT></TD>
</TR>
<TR><TD WIDTH="26%" VALIGN="TOP">
<U><FONT SIZE=3><P><BR>
/s/ J. W. Nevil Thomas<BR>
</U><B>J.W. Nevil Thomas</B></FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="49%" VALIGN="TOP">
<FONT SIZE=3><P><BR>
Director</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="20%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="CENTER"><BR>
June 11, 2008</FONT></TD>
</TR>
<TR><TD WIDTH="26%" VALIGN="TOP">
<U><FONT SIZE=3><P><BR>
/s/ William M. Tatham<BR>
</U><B>William M. Tatham</B></FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="49%" VALIGN="TOP">
<FONT SIZE=3><P><BR>
Director</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="20%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="CENTER"><BR>
June 11, 2008</FONT></TD>
</TR>
<TR><TD WIDTH="26%" VALIGN="TOP">
<U><FONT SIZE=3><P><BR>
/s/ Paul F. West<BR>
</U><B>Paul F. West</B></FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="49%" VALIGN="TOP">
<FONT SIZE=3><P><BR>
Director</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="20%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="CENTER"><BR>
June 11, 2008</FONT></TD>
</TR>
</TABLE>
</CENTER></P>

<FONT SIZE=3><DIR>

</FONT><FONT SIZE=2><P ALIGN="CENTER">- 6 -<HR ALIGN="RIGHT" SIZE=4></P></DIR>

</FONT>
<P ALIGN="CENTER"><CENTER><TABLE CELLSPACING=0 BORDER=0 WIDTH=638>
<TR><TD WIDTH="12%" VALIGN="BOTTOM">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="85%" VALIGN="BOTTOM">
<U><FONT SIZE=3><P ALIGN="CENTER">EXHIBIT INDEX</U></FONT></TD>
</TR>
<TR><TD WIDTH="12%" VALIGN="BOTTOM">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="85%" VALIGN="BOTTOM">&nbsp;</TD>
</TR>
<TR><TD WIDTH="12%" VALIGN="BOTTOM">
<FONT SIZE=3><P ALIGN="CENTER">EXHIBIT<BR>
NUMBER</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="85%" VALIGN="BOTTOM">
<FONT SIZE=3><P ALIGN="CENTER">DESCRIPTION</FONT></TD>
</TR>
<TR><TD WIDTH="12%" VALIGN="BOTTOM" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
<TD WIDTH="2%" VALIGN="TOP" HEIGHT=1><P></P></TD>
<TD WIDTH="85%" VALIGN="BOTTOM" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
</TR>
<TR><TD WIDTH="12%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="CENTER">5.1</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="85%" VALIGN="BOTTOM">
<FONT SIZE=3><P>Opinion of Oscar E. Marina, Executive Vice President, General Counsel and Secretary.</FONT></TD>
</TR>
<TR><TD WIDTH="12%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="85%" VALIGN="BOTTOM">&nbsp;</TD>
</TR>
<TR><TD WIDTH="12%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="CENTER">23.1</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="85%" VALIGN="BOTTOM">
<FONT SIZE=3><P>Consent of Oscar E. Marina, Executive Vice President, General Counsel and Secretary (included in Exhibit 5.1).</FONT></TD>
</TR>
<TR><TD WIDTH="12%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="85%" VALIGN="BOTTOM">&nbsp;</TD>
</TR>
<TR><TD WIDTH="12%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="CENTER">23.2</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="85%" VALIGN="BOTTOM">
<FONT SIZE=3><P>Consent of PricewaterhouseCoopers LLP.</FONT></TD>
</TR>
<TR><TD WIDTH="12%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="85%" VALIGN="BOTTOM">&nbsp;</TD>
</TR>
<TR><TD WIDTH="12%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="CENTER">24.1</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="85%" VALIGN="BOTTOM">
<FONT SIZE=3><P>Powers of Attorney (included as part of the signature page hereto).</FONT></TD>
</TR>
</TABLE>
</CENTER></P>

<FONT SIZE=2>
<P ALIGN="CENTER">- 7 -</P>
<P ALIGN="CENTER"></P>
<P><HR ALIGN="LEFT" SIZE=4></P></FONT></BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "form_s8.htm", "description": "FORM S-8", "secsgml_size_bytes": 39361}]
{"company-data": {"conformed-name": "ELIZABETH ARDEN INC", "cik": "0000095052", "assigned-sic": "2844", "irs-number": "590914138", "state-of-incorporation": "FL", "fiscal-year-end": "0630"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-151583", "film-number": "08892501"}, "business-address": {"street1": "2400 SW 145 AVENUE", "street2": "SUITE 2S", "city": "MIRAMAR", "state": "FL", "zip": "33027", "phone": "954-364-6900"}, "mail-address": {"street1": "2400 SW 145 AVENUE", "street2": "SUITE 2S", "city": "MIRAMAR", "state": "FL", "zip": "33027"}, "former-company": [{"former-conformed-name": "FRENCH FRAGRANCES INC", "date-changed": "19951212"}, {"former-conformed-name": "SUAVE SHOE CORP", "date-changed": "19920703"}]}
Form S-8 - 781,320 Additional Shares
As filed with the Securities and Exchange Commission on June 11, 2008
Registration No. 333-_______
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
ELIZABETH ARDEN, INC.
(Exact name of registrant as specified in its charter)
Florida
59-0914138
(State or other jurisdiction of incorporation)
(I.R.S. Employer Identification No.)
2400 S.W. 145th Avenue, Miramar, Florida                                        33027
(Address of Principal Executive Offices)                                                                 (Zip Code)
Elizabeth Arden, Inc. 2004 Stock Incentive Plan, as amended and restated
(Full title of the plan)
Oscar E. Marina
Executive Vice President, General Counsel and Secretary
Elizabeth Arden, Inc.
2400 S.W. 145
th
Avenue
Miramar, Florida  33027
(Name and address of agent for service)
(954) 364-3514
(Telephone number, including area code, of agent for service)
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.  See the definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer  [  ]                                                                                          Accelerated filer                     [X]
Non-accelerated filer    [  ]  (Do not check if a smaller reporting company)       Smaller reporting company  [   ]
CALCULATION OF REGISTRATION FEE
Title of Securities
to be Registered
Amount to be
Registered (1)
Proposed
Maximum
Offering Price
per Share (2)
Proposed
Maximum
Aggregate
Offering Price (2)
Amount of
Registration
Fee (2)
Common Stock, $.01 Par Value
781,230
$14.21
$11,101,278
$436.28
(1)
This Registration Statement covers a total of 781,230 additional shares of the Registrant's Common Stock that are available for issuance under the Elizabeth Arden Inc. 2004 Stock Incentive Plan, as amended and restated.
(2)
Estimated solely for the purpose of calculating the registration fee based on the average of the high and low prices of the Registrant's common stock as reported on June 4, 2008, in accordance with Rule 457(h)(1) under the Securities Act of 1933, as amended.
PART I
Information required by Part I to be contained in the Section 10(a) Prospectus is omitted from this Registration Statement in accordance with Rule 428 under the Securities Act of 1933, and the "Note" to Part I of Form S-8.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Explanatory Note:
This Registration Statement on Form S-8 is being filed with respect to the Elizabeth Arden, Inc. 2004 Stock Incentive Plan, as amended and restated (the "2004 Plan") for the purpose of registering an additional 781,230 shares of common stock issuable under the 2004 Plan. These additional shares are authorized for issuance under the 2004 Plan and as a result of an amendment to the 2004 Plan that was approved by our shareholders at the Annual Meeting of shareholders held on November 14, 2007.
We previously filed with the Securities and Exchange Commission (the "Commission") a Registration Statement on Form S-8 (File No. 333-117458) on July 16, 2004 that registered 2,000,000 shares of common stock issuable under the 2004 Plan. The contents of such earlier Registration Statement are incorporated herein by reference.
Item 3.  Incorporation of Documents by Reference.
The following documents, which have been filed by Elizabeth Arden, Inc. (File No. 1-6370), are incorporated herein by reference:
(a)
Elizabeth Arden's Annual Report on Form 10-K for the fiscal year ended June 30, 2007;
(b)
the following reports:
(i)
our Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2007 filed on
November 8, 2007;
(ii)
our Quarterly Report on Form 10-Q for the fiscal quarter ended December 31, 2007 filed on
February 8, 2008;
(iii)
our Current Report on Form 8-K filed on August 16, 2007 (other than information furnished pursuant to Item 2.02);
(iv)
our Current Report on Form 8-K filed on August 21, 2007;
(v)
our Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2008 filed on May 9, 2008;
and
(c)
the description of our Common Stock which is contained under the caption "Description of the Registrant's Securities to be Registered" in our Registration Statement on Form 8-A filed with the Securities and Exchange Commission (the "Commission") on September 4, 1997, as amended by the Amendment to Registration Statement on Form 8-A, filed with the Commission on September 30, 1997.
All documents subsequently filed by us with the Commission pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, other than information furnished pursuant to Item 2.02 or Item 7.01 of Form 8-K, prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities covered by this Registration Statement have been sold or which deregisters all of the securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part of this document from the date of filing of such documents.  Any statement contained in a document incorporated or deemed to be incorporated by reference in this document, will be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained in this document or in any other subsequently filed
- 2 -
document which also is or is deemed to be incorporated by reference in this document modifies or supersedes such statement.  Any such statement so modified or superseded will 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.
The validity of the shares offered hereby is being passed upon on our behalf by Oscar E. Marina, Esq., our Executive Vice President, General Counsel and Secretary.  At June 10, 2008, Mr. Marina owned 28,208 shares of Common Stock, had options to purchase 98,000 shares of Common Stock and had 33,534 shares of unvested restricted Common Stock that were granted under our 2000 Stock Incentive Plan and our 2004 Stock Incentive Plan, as amended and restated.
Item 6.  Indemnification of Directors and Officers.
We have authority under Section 607.0850 of the Florida Business Corporation Act (the "FBCA") to indemnify our directors and officers to the extent provided for in such statute. Our Amended and Restated Articles of Incorporation provide that, to the fullest extent permitted by applicable law, as amended from time to time, we will indemnify any person who was or is a director or officer of the company, or serves or served in such capacity with any other enterprise at our request, against all fines, liabilities, settlements, costs and expenses asserted against or incurred by such person in his capacity or arising out of his status as such officer or director.  We may also indemnify our employees or agents if our Board so approves.  This indemnification includes the right to advancement of expenses when allowed pursuant to applicable law.
The provisions of the FBCA authorize a corporation to indemnify its officers and directors in connection with actions, suits and proceedings brought against them if the person acted in good faith and in a manner which the person reasonably believed to be in, or not opposed to, the best interests of the corporation and, with respect to any criminal actions, had no reasonable cause to believe the person's conduct was unlawful.  Unless pursuant to a determination by a court, the determination of whether a director, officer or employee has acted in accordance with the applicable standard of conduct must be made by (i) a majority vote of directors who were not parties to the proceeding or a committee consisting solely of two or more directors not parties to the proceedings, (ii) independent legal counsel selected by a majority vote of the directors who were not parties to the proceeding or committee of directors (or selected by the majority vote of the full board if a quorum or committee can not be obtained), or (iii) the affirmative vote of the majority of the corporation's shareholders who were not parties to the proceeding.
The FBCA further provides that a corporation may make any other or further indemnity by bylaw, agreement, vote of shareholders or disinterested directors or otherwise, except with respect to certain enumerated acts or omissions of such persons.  Florida law prohibits indemnification or advancement of expenses if a judgment or other final adjudication establishes that the actions of a director, officer or employee constitute (i) a violation of criminal law, unless the person had reasonable cause to believe his conduct was lawful or had no reasonable cause to believe his conduct was unlawful, (ii) a transaction from which such person derived an improper personal benefit, (iii) willful misconduct or conscious disregard for the best interests of the corporation in the case of a derivative action by a shareholder, or (iv) in the case of a director, a circumstance under which a director would be liable for improper distributions under Section 607.0834 of the FBCA.  The FBCA does not affect a director's responsibilities under any other law, such as federal securities laws.
At present, there is no pending litigation or other proceeding involving our directors or officers as to which indemnification is being sought, nor are we aware of any threatened litigation that may result in claims for indemnification by any officer or director.
- 3 -
We maintain directors' and officers' liability insurance for our directors and officers.
Item 7.  Exemption from Registration Claimed
.
Not applicable.
Item 8.  Exhibits.
The exhibits filed as part of this Registration Statement are as follows:
EXHIBIT NUMBER
DESCRIPTION
4.1
Amended and Restated Articles of Incorporation of the Company dated November 17, 2005 (incorporated herein by reference to Exhibit 3.1 filed as part of the Company's Form 10-Q for the quarter ended December 31, 2005 (Commission File No. 1-6370)).
4.2
Amended and Restated By-laws of the Company (incorporated herein by reference to Exhibit 3.2 filed as part of the Company's Form 10-Q for the transition period from February 1, 2004 to June 30, 2004 (Commission File No. 1-6370)).
4.3
The Elizabeth Arden, Inc. 2004 Stock Incentive Plan, as amended and restated (incorporated herein by reference to Exhibit 10.12 filed as part of the Company's Form 10-Q for the quarter ended December 31, 2007 (Commission File No. 1-6370)).
5.1*
Opinion of Oscar E. Marina, Executive Vice President, General Counsel and Secretary.
23.1*
Consent of Oscar E. Marina, Executive Vice President, General Counsel and Secretary (included in Exhibit 5.1).
23.2*
Consent of PricewaterhouseCoopers LLP.
24.1*
Powers of Attorney (included as part of the signature page hereto).
* Filed herewith.
Item 9.  Undertakings
.
The undersigned Registrant hereby undertakes:
(a)   (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 the 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 percent change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement; and
- 4 -
(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-8, and the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in this Registration Statement.
(2)   That, for the purpose 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 herein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(3)   To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
(b)   The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of the Registrant's annual report pursuant to Section 13(a) or 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.
(c)   Insofar as indemnification for liabilities arising under the Securities Act of 1933 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 Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act of 1933, 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 by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question of whether such indemnification by it is against public policy as expressed in the Securities Act of 1933 and will be governed by the final adjudication of such issue.
- 5 -
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Miramar, State of Florida, on June 11, 2008.
ELIZABETH ARDEN, INC.
By:  /s/ E. Scott Beattie
E. Scott Beattie
Chairman, President and Chief Executive Officer
POWER OF ATTORNEY
We, the undersigned directors and officers of Elizabeth Arden, Inc. (the "Company") and each of us, do hereby constitute and appoint E. Scott Beattie and Oscar E. Marina, or either of them, our true and lawful attorneys-in-fact and agents, each with full power of substitution and re-substitution, to do any and all acts and things in our names and on our behalf in our capacities as directors and officers and to execute any and all instruments for us and in our names in the capacities indicated above, which said attorneys or agents, or either of them, may deem necessary or advisable to enable the Company to comply with the Securities Act of 1933, as amended, and any rules, regulations and requirements of the Securities and Exchange Commission, including specifically but without limitation, power and authority to sign for us or any of us in our names in the capacities indicated below, any and all amendments (including post-effective amendments) to such Registration Statement; and we do hereby ratify and confirm all that the said attorneys and agents, or their substitute or substitutes, or either of them, shall do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in their capacities and on the dates indicated.
Signature
Title
Date
/s/ E. Scott Beattie
E. Scott Beattie
Chairman, President, Chief Executive Officer and
Director (Principal Executive Officer)
June 11, 2008
/s/ Stephen J. Smith
Stephen J. Smith
Executive Vice President and Chief Financial Officer
(Principal Financial and Accounting Officer)
June 11, 2008
/s/ Fred Berens
Fred Berens
Director
June 11, 2008
/s/ Maura J. Clark
Maura J. Clark
Director
June 11, 2008
/s/ Richard C. W. Mauran
Richard C.W. Mauran
Director
June 11, 2008
/s/ J. W. Nevil Thomas
J.W. Nevil Thomas
Director
June 11, 2008
/s/ William M. Tatham
William M. Tatham
Director
June 11, 2008
/s/ Paul F. West
Paul F. West
Director
June 11, 2008
- 6 -
EXHIBIT INDEX
EXHIBIT
NUMBER
DESCRIPTION
5.1
Opinion of Oscar E. Marina, Executive Vice President, General Counsel and Secretary.
23.1
Consent of Oscar E. Marina, Executive Vice President, General Counsel and Secretary (included in Exhibit 5.1).
23.2
Consent of PricewaterhouseCoopers LLP.
24.1
Powers of Attorney (included as part of the signature page hereto).
- 7 -