<html>
  <head>
    <title>
      Form S-8 - Omnibus Incentive Compensation Plan
</title>
<!-- Licensed to: Frontier Oil Corporation-->
<!-- Document Created using EDGARizer HTML 3.0.4.0 -->
<!-- Copyright 2006 EDGARfilings, Ltd., an IEC company.-->
<!-- All rights reserved EDGARfilings.com -->
</head>
  <body bgcolor="#ffffff"><br>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>As
      filed with the Securities and Exchange Commission on April 27,
      2006</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Registration
      No.
      333-&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td valign="top" width="80%">&#160;</td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>UNITED
      STATES</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>SECURITIES
      AND EXCHANGE COMMISSION</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Washington,
      D.C. 20549</strong></font></div>
    <div>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>FORM
      S-8</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>REGISTRATION
      STATEMENT</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>UNDER</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>THE
      SECURITIES ACT OF 1933</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman"><strong>FRONTIER
      OIL CORPORATION</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Exact
      name of registrant as specified in its charter)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td valign="bottom" width="40%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Wyoming</strong></font></div>
            </td>
            <td valign="bottom" width="51%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>74-1895085</strong></font></div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="40%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(State
                or other jurisdiction </font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">of
                incorporation or organization)</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="top" width="51%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(I.R.S.
                Employer</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Identification
                Number)</font></div>
            </td>
          </tr>
          <tr>
            <td valign="bottom" width="40%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>10000
                Memorial Drive, Suite 600</strong></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Houston,
                Texas</strong></font></div>
            </td>
            <td valign="bottom" width="51%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>77024</strong></font></div>
            </td>
          </tr>
          <tr>
            <td valign="bottom" width="40%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Address
                of Principal Executive Offices)</font></div>
            </td>
            <td valign="bottom" width="51%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Zip
                Code)</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Frontier
      Oil Corporation Omnibus Incentive Compensation Plan</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Full
      title of the plan)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>James
      R. Gibbs</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Frontier
      Oil Corporation</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>10000
      Memorial Drive, Suite 600</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Houston,
      Texas 77024</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>(713)
      688-9600</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Name,
      address, including zip code, and telephone number, including area code, of
      agent
      for service)</font></div>
    <div>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong><em>Copies
      to:</em></strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Robert
      V. Jewell</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Andrews
      Kurth LLP</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>600
      Travis, Suite 4200</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Houston,
      Texas 77002</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>(713)
      220-4200</strong></font></div>
    <div>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>CALCULATION
      OF REGISTRATION FEE</strong></font></div>
    <div>
      <table border="1" bordercolor="black" cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td valign="bottom" width="28%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Title
                of Securities </strong></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>to
                be Registered</strong></font></div>
            </td>
            <td valign="bottom" width="13%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Amount
                to be Registered (1), (2)</strong></font></div>
            </td>
            <td valign="bottom" width="14%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Proposed
                Maximum</strong></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Offering
                Price</strong></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Per
                Share (3)</strong></font></div>
            </td>
            <td valign="bottom" width="15%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Proposed
                Maximum</strong></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Aggregate
                Offering</strong></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Price
                (3)</strong></font></div>
            </td>
            <td valign="bottom" width="10%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Amount</strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
                of</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Registration</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Fee
                (3), (4)</font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="bottom" width="28%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Common
                Stock, no par value</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="bottom" width="13%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">5,393,800
                shares </font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="bottom" width="14%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">$59.75</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="bottom" width="15%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">$322,279,550
                </font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="bottom" width="10%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">$34,483.91</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
          </tr>

      </table>
    </div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 18pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(1)</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
                to Rule 416 under the Securities Act of 1933, this registration statement
                (this &#8220;Registration Statement&#8221;) also covers an indeterminate number of
                additional shares as may be necessary to adjust the number of shares
                being
                offered or issued pursuant to the plan as a result of stock splits,
                stock
                dividends or similar transactions.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: -18pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 18pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(2)</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
                shares to be issued, offered and sold under the Frontier Oil Corporation
                Omnibus Incentive Compensation Plan (the &#8220;Omnibus Plan&#8221;) consist of: (i)
                913,885 unissued shares (as adjusted to reflect the 2-for-1 split
                of the
                Common Stock (the &#8220;Split&#8221;) effected by Frontier Oil Corporation (the
                &#8220;Company&#8221;) by means of a stock dividend paid on June 17, 2005 to
                shareholders of record on May 23, 2005) previously registered for
                issuance
                under the Frontier Oil Corporation Restricted Stock Plan (the &#8220;Restricted
                Stock Plan&#8221;) pursuant to the Registration Statement on Form S-8
                (Registration No. 333-56946) filed and effective on March 13, 2001
                (the
                &#8220;2001 Registration Statement&#8221;); (ii)&#160;650,435 unissued shares (as
                adjusted to reflect the Split) previously registered for issuance
                under
                the Amended and Restated Frontier Oil Corporation 1999 Stock Plan
                (the
                &#8220;Amended and Restated 1999 Plan&#8221; and collectively with the Restricted
                Stock Plan, the &#8220;Prior Plans&#8221;) pursuant to the Registration Statement on
                Form S-8 (Registration No. 333-89876) filed and effective on June
                6, 2002
                (the &#8220;2002 Registration Statement&#8221;), of which 527,105 are subject to
                outstanding awards under the Amended and Restated 1999 Plan; and
                (iii)&#160;3,829,480 shares being registered hereby for the first time.
                The shares described above that have been previously registered and
                the
                registration fees in respect of the portion of such shares paid as
                part of
                the registration fees paid with respect to the 2002 Registration
                Statement
                are carried over to this Registration Statement in accordance with
                the
                principles set forth in Instruction E to Form S-8 and Interpretation
                89
                under Section G, &#8220;Securities Act Forms&#8221; of the Manual of Publicly
                Available Telephone Interpretations of the Division of Corporation
                Finance
                of the Securities and Exchange Commission (as supplemented) (the
                &#8220;Instruction and Interpretation&#8221;) and Rule 457(p) under the Securities Act
                of 1933, as amended (the &#8220;Securities Act&#8221;). Contemporaneously with the
                filing of this Registration Statement, the Company is filing
                post-effective amendments to the 2001 Registration Statement to deregister
                913,885 unissued shares and the 2002 Registration Statement to deregister
                650,435 unissued shares. Such unissued shares may no longer be issued
                under the Prior Plans and may only be issued, offered and sold under
                the
                Omnibus Plan.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: -18pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 18pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(3)</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Estimated
                solely for the purpose of determining the amount of the registration
                fee
                in accordance with Rule 457(c) and (h) under the Securities Act and
                based
                upon the average of the high and low sales prices of the shares as
                reported on The New York Stock Exchange on April 26,
                2006.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: -18pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 18pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(4)</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">As
                noted in note (2) above, the shares being registered pursuant to
                this
                Registration Statement include 650,435 unissued shares previously
                registered by the Company under the 2002 Registration Statement,
                and
                contemporaneously with the filing of this Registration Statement,
                the
                Company is filing a post effective amendment to the 2002 Registration
                Statement to deregister such 650,435 unissued shares thereunder.
                Accordingly, pursuant to the Instruction and Interpretation and Rule
                457(p) under the Securities Act, the aggregate registration fee of
                $34,483.91 in connection with this Registration Statement is offset
                by
                $462.26, which is the amount of the registration fee previously paid
                by
                the Company with respect to such 650,435 unissued shares previously
                registered by the Company under the 2002 Registration Statement,
                and the
                balance of $34,021.65 has been deposited by the Company to the Securities
                and Exchange Commission&#8217;s lock-box account in connection with this
                Registration Statement.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: -18pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div>&#160;</div><br>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div><br>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>EXPLANATORY
      NOTE REGARDING COMPLIANCE WITH INSTRUCTION E OF FORM S-8</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Frontier
      Oil Corporation, a Wyoming corporation (the &#8220;Company&#8221;), has filed this
      Registration Statement on Form S-8 (this &#8220;Registration Statement&#8221;) to register
      the offer and sale of 5,393,800 shares of the Company&#8217;s Common Stock, no par
      value (the &#8220;Shares&#8221;) pursuant to the Frontier Oil Corporation Omnibus Incentive
      Compensation Plan (the &#8220;Omnibus Plan&#8221;). Contemporaneously with the filing of
      this Registration Statement, the Company is filing with the Securities and
      Exchange Commission (the &#8220;Commission&#8221;) post-effective amendments to: (i) its
      Registration Statement on Form S-8 (Registration No. 333-56946) filed and
      effective on March 13, 2001 (the &#8220;2001 Registration Statement&#8221;) pursuant to
      which the Company registered, among other offers and sales of shares of the
      Common Stock, the offer and sale of 913,885 shares (as adjusted to reflect
      the
      2-for-1 split of the Common Stock (the &#8220;Split&#8221;) effected by the Company by means
      of a stock dividend paid on June 17, 2005 to shareholders of record on May
      23,
      2005) of the Common Stock pursuant to the Frontier Oil Corporation Restricted
      Stock Plan (the &#8220;Restricted Stock Plan&#8221;); and (ii) its Registration Statement on
      Form S-8 (Registration No. 333-89876) filed and effective on June 6, 2002 (the
      &#8220;2002 Registration Statement&#8221;) pursuant to which the Company registered, among
      other offers and sales of shares of the Common Stock, the offer and sale of
      650,435 shares (as adjusted to reflect the Split) of the Common Stock pursuant
      to the Amended and Restated Frontier Oil Corporation 1999 Stock Plan (the
&#8220;Amended and Restated 1999 Plan&#8221; and collectively with the Restricted Stock
      Plan, the &#8220;Prior Plans&#8221;). The Amended and Restated 1999 Plan is a predecessor to
      the Omnibus Plan, and the Restricted Stock Plan is being merged into the Omnibus
      Plan.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Omnibus Plan was adopted by the Company&#8217;s Board of Directors and approved by the
      Company&#8217;s stockholders to succeed the Prior Plans. The Company desires to have
      the Shares registered for the Omnibus Plan to include those shares of the Common
      Stock described above whose offer and sale were registered under the 2001
      Registration Statement and the 2002 Registration Statement and are carried
      over
      to this Registration Statement. Following the filing of this Registration
      Statement, the shares carried over from the 2001 Registration Statement and
      the
      2002 Registration Statement will no longer be available for new awards under
      the
      Prior Plans.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Consequently,
      in accordance with the Instruction and Interpretation:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 27pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(i)</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
                Company is carrying over 913,885 shares (as adjusted to reflect the
                Split)
                of the Common Stock from the 2001 Registration Statement and 650,435
                shares (as adjusted to reflect the Split) of the Common Stock from
                the
                2002 Registration Statement and registering the offer and sale of
                all such
                carry-over shares under the Omnibus Plan pursuant to this Registration
                Statement;</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(ii)</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 3pt; FONT-FAMILY: Times New Roman, serif">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">$462.26
                of the registration fee allocable to the Shares carried over from
                the 2002
                Registration Statement and paid in connection with the 2002 Registration
                Statement, is carried over in this Registration
                Statement;</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(iii)</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">each
                of the 2001 Registration Statement and the 2002 Registration Statement
                is
                being amended on a post-effective basis to deregister thereunder
                the
                Shares being carried over therefrom to this Registration
                Statement;</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(iv)</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">in
                addition to the Shares being carried over pursuant to (i)&#160;above, the
                Company is registering for the first time the offer and sale of 3,829,480
                shares of the Common Stock under the Omnibus Plan pursuant to this
                Registration Statement; and</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(v)</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">in
                addition to the registration fees being carried over pursuant to
                (ii)&#160;above, the $34,021.65 balance of the $34,483.91 registration fee
                due in respect of the shares being registered under this Registration
                Statement has been deposited by the Company to the Commission&#8217;s lock-box
                account in connection with this Registration
                Statement.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div><br>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div><br>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>PART
      I</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>INFORMATION
      REQUIRED IN THE SECTION 10(A) PROSPECTUS</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      document(s) containing the information required in Part I of Form S-8 will
      be
      sent or given to employees as specified by Rule 428(b)(1) under the Securities
      Act of 1933, as amended (the &#8220;Securities Act&#8221;). In accordance with Rule 428 and
      the requirements of Part I of Form S-8, such documents are not being filed
      with
      the Commission either as part of this registration statement (this &#8220;Registration
      Statement&#8221;) or as prospectuses or prospectus supplements pursuant to Rule 424
      under the Securities Act. The Company shall maintain a file of such documents
      in
      accordance with the provisions of Rule 428(a)(2) of the Securities Act. Upon
      request, the Company shall furnish to the Commission or its staff a copy of
      any
      or all of the documents included in the file.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>PART
      II</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>INFORMATION
      REQUIRED IN THE REGISTRATION STATEMENT</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      3. </strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Incorporation
      of Documents by Reference</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Company incorporates by reference in this Registration Statement the following
      documents filed with the Commission:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">&#160;</td>
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(1)</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
                description of the Company&#8217;s common stock, no par value, contained in the
                Company&#8217;s registration statement on Form 8-A filed with the Commission
                (File No. 1-7627), including all amendments and reports filed for
                the
                purpose of updating such
                description;</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: -36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">&#160;</td>
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(2)</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
                Company&#8217;s Annual Report on Form 10-K filed on March 1, 2006;
                and</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: -36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">&#160;</td>
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(3)</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
                Company&#8217;s Current Reports on Form 8-K filed on February 2, 2006, February
                23, 2006, February 24, 2006, March 9, 2006, March 14, 2006, March
                15,
                2006, April 6, 2006 and
                April&#160;7,&#160;2006.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: -36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">All
      documents filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d)
      of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;),
      subsequent to the date of this Registration Statement and prior to the filing
      of
      a post-effective amendment which indicates that all securities offered have
      been
      sold or which deregisters all securities then remaining unsold, shall be deemed
      to be incorporated by reference herein and to be a part hereof from the date
      of
      filing of such documents. Any statement contained in this Registration Statement
      or in a document incorporated or deemed to be incorporated herein by reference
      shall be deemed to be modified or superseded for purposes of this Registration
      Statement to the extent that a statement contained herein or in any subsequently
      filed document which also is, or is deemed to be, incorporated by reference
      herein modifies or supersedes such statement. Any such statement so modified
      or
      superseded shall not be deemed, except as so modified or superseded, to
      constitute a part of this Registration Statement.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      4. </strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Description
      of Securities</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Not
      applicable.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      5.</strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Interests
      of Named Experts and Counsel</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Not
      applicable.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      6.</strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Indemnification
      of Directors and Officers</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Sections
      17-16-850 through 17-16-859 of the Wyoming Business Corporation Act provide
      that
      a corporation may indemnify any person who was, is or is threatened to be made
      a
      party to any threatened, pending or completed action, suit or proceeding,
      whether civil, criminal, administrative or investigative and whether formal
      or
      informal, by reason of the fact that he is or was a director, officer, employee
      or agent of the corporation, or is or was serving at the corporation&#8217;s request
      as a director, officer, partner, trustee, employee or agent of another foreign
      or domestic corporation, partnership, joint venture, trust, employee benefit
      plan or other entity, against judgments, settlements, penalties, fines,
      including an excise tax assessed with respect to an employee benefit plan,
      and
      reasonable expenses, including counsel fees, incurred in respect to such action,
      suit or proceeding if he conducted himself in good faith and reasonably believed
      that his conduct was in or at least not opposed to the corporation&#8217;s best
      interests and, with respect to any criminal action, suit or proceeding, he
      had
      no reasonable cause to believe his conduct was unlawful.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Article
      Eight of the Company&#8217;s Articles of Incorporation, as amended, provides for the
      indemnification of the Company&#8217;s directors, officers, employees and agents.
      Specifically, said Article Eight provides in part that:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      corporation shall indemnify, in the manner and to the full extent authorized
      by
      law (as now in effect or later amended), any person who was, is or may be made
      a
      party to any threatened, pending or completed action, suit or proceeding,
      whether civil, criminal, administrative or investigative, including an action
      by
      or in the right of the corporation, by reason of the fact that he is or was
      a
      director, officer, employee or agent of the corporation, or is or was serving
      at
      the request of the corporation as a director, officer, employee or agent of
      another corporation, partnership, joint venture, trust or other enterprise,
      against expenses, including attorneys&#8217; fees, actually and reasonably incurred by
      him in connection with the action, suit, proceeding or investigation, and
      judgments, fines and amounts paid in settlement if he acted in good faith and
      in
      a manner he reasonably believed to be in, or not opposed to, the best interests
      of the corporation and, with respect to any criminal action or proceeding,
      had
      no reasonable cause to believe his conduct was unlawful. The termination of
      any
      action, suit, proceeding or investigation by judgment, order, settlement,
      conviction or upon a plea of nolo contendere or its equivalent, shall not,
      of
      itself, create a presumption that such person did not act in good faith and
      in a
      manner which is reasonably believed to be in or not opposed to the best
      interests of the corporation and, with respect to any criminal action or
      proceeding, had reasonable cause to believe that his conduct was
      unlawful.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Company&#8217;s Bylaws also contain indemnification provisions which substantially
      conform to Article Eight of its Articles of Incorporation, as
      amended.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Company maintains Directors and Officers&#8217; Liability Insurance and has entered
      into indemnification agreements with its directors and certain of its
      officers.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Reference
      is made to Item 9 for the Company&#8217;s undertakings with respect to indemnification
      for liabilities arising under the Securities Act of 1933.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      7.</strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Exemption
      from Registration Claimed</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Not
      applicable.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      8.</strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Exhibits</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div align="center">
      <table bgcolor="white" cellpadding="0" cellspacing="0" width="100%">

          <tr bgcolor="white">
            <td valign="bottom" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Exhibit</font></div>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><u><font size="2">Number</font></u></div>
            </td>
            <td width="3%">&#160;</td>
            <td valign="bottom" width="90%"><u><font size="2">Description</font></u></td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">4.1</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%">
              <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Restated
                Articles of Incorporation of Wainoco Oil Corporation (now Frontier
                Oil
                Corporation) dated August 5, 1987 (incorporated by reference to Exhibit
                3.1.1 to Registration Statement No. 333-120643, filed November 19,
                2004).</font></div>
              <div>&#160;</div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">4.2</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%">
              <div><font size="2">Articles of Amendment to the Restated Articles
                of
                Incorporation of Wainoco Oil Corporation (now Frontier Oil Corporation)
                dated June 14, 1988 (incorporated by reference to Exhibit 3.1.2 to
                Registration Statement Number 333-120643, filed November 19,
                2004).</font></div>
              <div>&#160;</div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">4.3</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%">
              <div><font size="2">Articles of Amendment to the Restated Articles
                of
                Incorporation of Wainoco Oil Corporation (now Frontier Oil Corporation)
                dated April 24, 1992 (incorporated by reference to Exhibit 3.1.3
                to
                Registration Statement Number 333-120643, filed November 19,
                2004).</font></div>
              <div>&#160;</div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">4.4</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%">
              <div><font size="2">Articles of Amendment to the Restated Articles
                of
                Incorporation of Wainoco Oil Corporation (now Frontier Oil Corporation)
                dated April 27, 1998 (incorporated by reference to Exhibit 3.1.4
                to
                Registration Statement Number 333-120643, filed November 19,
                2004).</font></div>
              <div>&#160;</div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">4.5</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Articles
                of Amendment to the Restated Articles of Incorporation of Frontier
                Oil
                Corporation dated May 23, 2005 (incorporated by reference to Exhibit
                3.1
                to Form 8-K ,File Number 1-07627, filed May 24, 2005).</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">4.6</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%">
              <div><font size="2">Fourth Restated Bylaws of Wainoco Oil Corporation
                (now
                Frontier Oil Corporation), as amended through February 20, 2002
                (incorporated by reference to Exhibit 3.2 to Wainoco Oil Corporation&#8217;s
                Annual Report on Form 10-K, File Number 1-07627, filed March 10,
                1993).</font></div>
              <div>&#160;</div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">4.7</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%">
              <div><font size="2">Frontier Oil Corporation Omnibus Incentive Compensation
                Plan (incorporated by reference to the Company&#8217;s Definitive Proxy
                Statement filed on March 21, 2006).</font></div>
              <div>&#160;</div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">*4.8</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%">
              <div><font size="2">Form of Frontier Oil Corporation Omnibus Incentive
                Compensation Plan Stock Unit/Restricted Stock Agreement.</font></div>
              <div>&#160;</div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">*4.9</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%">
              <div><font size="2">Form of Frontier Oil Corporation Omnibus Incentive
                Compensation Plan Nonqualified Stock Option Agreement.</font></div>
              <div>&#160;</div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">*5.1</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%">
              <div><font size="2">Opinion of Brown, Drew &amp; Massey, LLP with respect to
                legality of the securities.</font></div>
              <div>&#160;</div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">*23.1</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%">
              <div><font size="2">Consent of Deloitte &amp; Touche LLP.</font></div>
              <div>&#160;</div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">*23.2</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%">
              <div><font size="2">Consent of Brown, Drew &amp; Massey, LLP (included as
                part of Exhibit 5.1).</font></div>
              <div>&#160;</div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">*24.1</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%"><font size="2">Powers of Attorney (set
              forth on
              the signature page of this Registration
              Statement).</font></td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">*
      Filed
      herewith.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      9.</strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Undertakings</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(a)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      undersigned registrant hereby undertakes:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(1)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">To
      file,
      during any period in which offers or sales are being made, a post-effective
      amendment to this Registration Statement:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(i)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">To
      include any prospectus required by Section 10(a)(3) of the Securities Act of
      1933;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(ii)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">To
      reflect in the prospectus any facts or events arising after the effective date
      of this Registration Statement (or the most recent post-effective amendment
      thereof) which, individually or in the aggregate, represent a fundamental change
      in the information set forth in this Registration Statement. 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 &#8220;Calculation of Registration Fee&#8221; table in the effective
      Registration Statement;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(iii)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">To
      include any material information with respect to the plan of distribution not
      previously disclosed in this Registration Statement or any material change
      to
      such information in this Registration Statement;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><em>Provided,
      however,</em></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      that
      paragraphs&#160;(a)(1)(i) and (a)(1)(ii) do not apply if the information
      required to be included in a post-effective amendment by those paragraphs is
      contained in periodic reports filed with or furnished to the Commission by
      the
      registrant pursuant to section&#160;13 or section 15(d) of the Securities
      Exchange Act of 1934 that are incorporated by reference in this Registration
      Statement or is contained in a form of prospectus filed pursuant to Rule 424(b)
      that is part of this Registration Statement.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(2)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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 therein, and the offering of such securities
      at that time shall be deemed to be the initial bona fide offering
      thereof.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(3)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">To
      remove
      from registration by means of a post-effective amendment any of the securities
      being registered which remain unsold at the termination of the
      offering.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(b)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      undersigned registrant hereby undertakes that, for purposes of determining
      any
      liability under the Securities Act of 1933, each filing of the registrant&#8217;s
      annual report pursuant to Section 13(a) or Section 15(d) of the Securities
      Exchange Act of 1934 (and, where applicable, each filing of an employee benefit
      plan&#8217;s annual report pursuant to Section 15(d) of the Securities Exchange Act of
      1934) that is incorporated by reference in this 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></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(c)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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 provisions described under Item 6 above, or otherwise, the
      registrant has been advised that in the opinion of the Securities and Exchange
      Commission such indemnification is against public policy as expressed in the
      Act
      and is, therefore, unenforceable. In the event that a claim for indemnification
      against such liabilities (other than the payment of the registrant of expenses
      incurred or paid by a director, officer or controlling person of the registrant
      in the successful defense of any action, suit or proceeding) is asserted by
      such
      director, officer or controlling person in connection with the securities being
      registered, the registrant will, unless in the opinion of its counsel the matter
      has been settled by controlling precedent, submit to a court of appropriate
      jurisdiction the question whether such indemnification by it is against public
      policy as expressed in the Act and will be governed by the final adjudication
      of
      such issue.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div><br>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div><br>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>SIGNATURES</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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 Houston, State of Texas, on April 27,
      2006.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">
      <table bgcolor="#ffffff" border="0" cellpadding="0" cellspacing="0" width="100%">

          <tr valign="top" bgcolor="#ffffff">
            <td width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td width="49%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td colspan="2" width="50%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">FRONTIER
                OIL CORPORATION</font></div>
            </td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
            <td width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
            <td width="49%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td width="50%">&#160;</td>
            <td width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">By:&#160;&#160;</font></td>
            <td width="49%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>/s/
              James R. Gibbs</u></font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td width="50%">&#160;</td>
            <td width="1%">&#160;</td>
            <td width="49%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">James
              R. Gibbs</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td colspan="2" width="51%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td width="49%">
              <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Chairman
                of the Board, President and</font></div>
              <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Chief
                Executive Officer</font></div>
            </td>
          </tr>

      </table><br></div>
    <div>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>POWER
      OF ATTORNEY</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">KNOW
      ALL
      MEN BY THESE PRESENTS, that each person whose signature appears below
      constitutes and appoints James R. Gibbs and Michael C. Jennings and each of
      them
      severally, his true and lawful attorney or attorneys-in-fact and agents, with
      full power to act with or without the others and with full power of substitution
      and resubstitution, to execute in his name, place and stead, in any and all
      capacities, any or all amendments (including pre-effective and post-effective
      amendments) to this Registration Statement and any registration statement for
      the same offering filed pursuant to Rule 462 under the Securities Act of 1933,
      as amended, and to file the same, with all exhibits thereto, and other documents
      in connection therewith, with the Securities and Exchange Commission, granting
      unto said attorneys-in-fact and agents and each of them, full power and
      authority to do and perform in the name of on behalf of the undersigned, in
      any
      and all capacities, each and every act and thing necessary or desirable to
      be
      done in and about the premises, to all intents and purposes and as fully as
      they
      might or could do in person, hereby ratifying, approving and confirming all
      that
      said attorneys-in-fact and agents or their substitutes may lawfully do or cause
      to be done by virtue hereof.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td valign="top" width="30%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Signature</strong></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="top" width="31%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Title</strong></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="top" width="17%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Date</strong></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="30%" style="border-bottom: #ffffff thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>/s/
                James R. Gibbs</u></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">James
                R. Gibbs</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="top" width="31%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Chairman
                of the Board, President, Chief Executive Officer and Director</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Principal
                Executive Officer)</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="top" width="17%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">April
                27, 2006</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="30%" style="border-bottom: #ffffff thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>/s/
                Michael C. Jennings</u></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Michael
                C. Jennings</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="top" width="31%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Executive
                Vice President - Chief</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Financial
                Officer</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Principal
                Financial Officer)</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="top" width="17%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">April
                27, 2006</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="30%" style="border-bottom: #ffffff thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>/s/
                Nancy J. Zupan</u></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Nancy
                J. Zupan</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="top" width="31%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Vice
                President -Controller (Principal Accounting Officer)</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="top" width="17%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">April
                27, 2006</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="30%" style="border-bottom: #ffffff thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>/s/
                Douglas Y. Bech</u></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Douglas
                Y. Bech</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="top" width="31%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Director</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="top" width="17%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">April
                27, 2006</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="30%" style="border-bottom: #ffffff thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>/s/
                G. Clyde Buck</u></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">G.
                Clyde Buck</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="top" width="31%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Director</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="top" width="17%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">April
                27, 2006</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="30%" style="border-bottom: #ffffff thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>/s/
                T. Michael Dossey</u></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">T.
                Michael Dossey</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="top" width="31%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Director</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="top" width="17%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">April
                27, 2006</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="30%" style="border-bottom: #ffffff thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>/s/
                James H. Lee</u></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">James
                H. Lee</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="top" width="31%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Director</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="top" width="17%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">April
                27, 2006</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="30%" style="border-bottom: #ffffff thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>/s/
                Paul B. Loyd, Jr.</u></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Paul
                B. Loyd, Jr.</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="top" width="31%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Director</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="top" width="17%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">April
                27, 2006</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="30%" style="border-bottom: #ffffff thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>/s/
                Michael E. Rose</u></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Michael
                E. Rose</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="top" width="31%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Director</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
            <td valign="top" width="17%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">April
                27, 2006</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div><br>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>EXHIBIT
      INDEX</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table bgcolor="white" cellpadding="0" cellspacing="0" width="100%">

          <tr bgcolor="white">
            <td valign="bottom" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Exhibit</font></div>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><u><font size="2">Number</font></u></div>
            </td>
            <td width="3%">&#160;</td>
            <td valign="bottom" width="90%"><u><font size="2">Description</font></u></td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">4.1</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%">
              <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Restated
                Articles of Incorporation of Wainoco Oil Corporation (now Frontier
                Oil
                Corporation) dated August 5, 1987 (incorporated by reference to Exhibit
                3.1.1 to Registration Statement No. 333-120643, filed November 19,
                2004).</font></div>
              <div>&#160;</div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">4.2</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%">
              <div><font size="2">Articles of Amendment to the Restated Articles
                of
                Incorporation of Wainoco Oil Corporation (now Frontier Oil Corporation)
                dated June 14, 1988 (incorporated by reference to Exhibit 3.1.2 to
                Registration Statement Number 333-120643, filed November 19,
                2004).</font></div>
              <div>&#160;</div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">4.3</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%">
              <div><font size="2">Articles of Amendment to the Restated Articles
                of
                Incorporation of Wainoco Oil Corporation (now Frontier Oil Corporation)
                dated April 24, 1992 (incorporated by reference to Exhibit 3.1.3
                to
                Registration Statement Number 333-120643, filed November 19,
                2004).</font></div>
              <div>&#160;</div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">4.4</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%">
              <div><font size="2">Articles of Amendment to the Restated Articles
                of
                Incorporation of Wainoco Oil Corporation (now Frontier Oil Corporation)
                dated April 27, 1998 (incorporated by reference to Exhibit 3.1.4
                to
                Registration Statement Number 333-120643, filed November 19,
                2004).</font></div>
              <div>&#160;</div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">4.5</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Articles
                of Amendment to the Restated Articles of Incorporation of Frontier
                Oil
                Corporation dated May 23, 2005 (incorporated by reference to Exhibit
                3.1
                to Form 8-K ,File Number 1-07627, filed May 24, 2005).</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">4.6</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%">
              <div><font size="2">Fourth Restated Bylaws of Wainoco Oil Corporation
                (now
                Frontier Oil Corporation), as amended through February 20, 2002
                (incorporated by reference to Exhibit 3.2 to Wainoco Oil Corporation&#8217;s
                Annual Report on Form 10-K, File Number 1-07627, filed March 10,
                1993).</font></div>
              <div>&#160;</div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">4.7</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%">
              <div><font size="2">Frontier Oil Corporation Omnibus Incentive Compensation
                Plan (incorporated by reference to the Company&#8217;s Definitive Proxy
                Statement filed on March 21, 2006).</font></div>
              <div>&#160;</div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">*4.8</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%">
              <div><font size="2">Form of Frontier Oil Corporation Omnibus Incentive
                Compensation Plan Stock Unit/Restricted Stock Agreement.</font></div>
              <div>&#160;</div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">*4.9</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%">
              <div><font size="2">Form of Frontier Oil Corporation Omnibus Incentive
                Compensation Plan Nonqualified Stock Option Agreement.</font></div>
              <div>&#160;</div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">*5.1</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%">
              <div><font size="2">Opinion of Brown, Drew &amp; Massey, LLP with respect to
                legality of the securities.</font></div>
              <div>&#160;</div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">*23.1</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%">
              <div><font size="2">Consent of Deloitte &amp; Touche LLP.</font></div>
              <div>&#160;</div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">*23.2</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%">
              <div><font size="2">Consent of Brown, Drew &amp; Massey, LLP (included as
                part of Exhibit 5.1).</font></div>
              <div>&#160;</div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td valign="top" width="7%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">*24.1</font></div>
            </td>
            <td valign="top" width="3%">&#160;</td>
            <td valign="top" width="90%"><font size="2">Powers of Attorney (set
              forth on
              the signature page of this Registration
              Statement).</font></td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">*
      Filed
      herewith.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
  </body>
</html>
[{"type": "S-8", "sequence": "1", "filename": "forms8.htm", "description": "FORM S-8 - OMNIBUS INCENTIVE COMPENSATION PLAN", "secsgml_size_bytes": 116309}]
{"company-data": {"conformed-name": "FRONTIER OIL CORP /NEW/", "cik": "0000110430", "assigned-sic": "2911", "irs-number": "741895085", "state-of-incorporation": "WY", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-133595", "film-number": "06784972"}, "business-address": {"street1": "10000 MEMORIAL DRIVE", "street2": "SUITE 600", "city": "HOUSTON", "state": "TX", "zip": "77024", "phone": "7136889600"}, "mail-address": {"street1": "10000 MEMORIAL DRIVE", "street2": "SUITE 600", "city": "HOUSTON", "state": "TX", "zip": "77024"}, "former-company": [{"former-conformed-name": "WAINOCO OIL CORP", "date-changed": "19920703"}, {"former-conformed-name": "WAINOCO OIL LTD /WY/", "date-changed": "19770117"}]}
Form S-8 - Omnibus Incentive Compensation Plan
As
      filed with the Securities and Exchange Commission on April 27,
      2006
Registration
      No.
      333-
UNITED
      STATES
SECURITIES
      AND EXCHANGE COMMISSION
Washington,
      D.C. 20549
FORM
      S-8
REGISTRATION
      STATEMENT
UNDER
THE
      SECURITIES ACT OF 1933
FRONTIER
      OIL CORPORATION
(Exact
      name of registrant as specified in its charter)
Wyoming
74-1895085
(State
                or other jurisdiction
of
                incorporation or organization)
(I.R.S.
                Employer
Identification
                Number)
10000
                Memorial Drive, Suite 600
Houston,
                Texas
77024
(Address
                of Principal Executive Offices)
(Zip
                Code)
Frontier
      Oil Corporation Omnibus Incentive Compensation Plan
(Full
      title of the plan)
James
      R. Gibbs
Frontier
      Oil Corporation
10000
      Memorial Drive, Suite 600
Houston,
      Texas 77024
(713)
      688-9600
(Name,
      address, including zip code, and telephone number, including area code, of
      agent
      for service)
Copies
      to:
Robert
      V. Jewell
Andrews
      Kurth LLP
600
      Travis, Suite 4200
Houston,
      Texas 77002
(713)
      220-4200
CALCULATION
      OF REGISTRATION FEE
Title
                of Securities
to
                be Registered
Amount
                to be Registered (1), (2)
Proposed
                Maximum
Offering
                Price
Per
                Share (3)
Proposed
                Maximum
Aggregate
                Offering
Price
                (3)
Amount
of
Registration
Fee
                (3), (4)
Common
                Stock, no par value
5,393,800
                shares
$59.75
$322,279,550
$34,483.91
(1)
Pursuant
                to Rule 416 under the Securities Act of 1933, this registration statement
                (this "Registration Statement") also covers an indeterminate number of
                additional shares as may be necessary to adjust the number of shares
                being
                offered or issued pursuant to the plan as a result of stock splits,
                stock
                dividends or similar transactions.
(2)
The
                shares to be issued, offered and sold under the Frontier Oil Corporation
                Omnibus Incentive Compensation Plan (the "Omnibus Plan") consist of: (i)
                913,885 unissued shares (as adjusted to reflect the 2-for-1 split
                of the
                Common Stock (the "Split") effected by Frontier Oil Corporation (the
                "Company") by means of a stock dividend paid on June 17, 2005 to
                shareholders of record on May 23, 2005) previously registered for
                issuance
                under the Frontier Oil Corporation Restricted Stock Plan (the "Restricted
                Stock Plan") pursuant to the Registration Statement on Form S-8
                (Registration No. 333-56946) filed and effective on March 13, 2001
                (the
                "2001 Registration Statement"); (ii) 650,435 unissued shares (as
                adjusted to reflect the Split) previously registered for issuance
                under
                the Amended and Restated Frontier Oil Corporation 1999 Stock Plan
                (the
                "Amended and Restated 1999 Plan" and collectively with the Restricted
                Stock Plan, the "Prior Plans") pursuant to the Registration Statement on
                Form S-8 (Registration No. 333-89876) filed and effective on June
                6, 2002
                (the "2002 Registration Statement"), of which 527,105 are subject to
                outstanding awards under the Amended and Restated 1999 Plan; and
                (iii) 3,829,480 shares being registered hereby for the first time.
                The shares described above that have been previously registered and
                the
                registration fees in respect of the portion of such shares paid as
                part of
                the registration fees paid with respect to the 2002 Registration
                Statement
                are carried over to this Registration Statement in accordance with
                the
                principles set forth in Instruction E to Form S-8 and Interpretation
                89
                under Section G, "Securities Act Forms" of the Manual of Publicly
                Available Telephone Interpretations of the Division of Corporation
                Finance
                of the Securities and Exchange Commission (as supplemented) (the
                "Instruction and Interpretation") and Rule 457(p) under the Securities Act
                of 1933, as amended (the "Securities Act"). Contemporaneously with the
                filing of this Registration Statement, the Company is filing
                post-effective amendments to the 2001 Registration Statement to deregister
                913,885 unissued shares and the 2002 Registration Statement to deregister
                650,435 unissued shares. Such unissued shares may no longer be issued
                under the Prior Plans and may only be issued, offered and sold under
                the
                Omnibus Plan.
(3)
Estimated
                solely for the purpose of determining the amount of the registration
                fee
                in accordance with Rule 457(c) and (h) under the Securities Act and
                based
                upon the average of the high and low sales prices of the shares as
                reported on The New York Stock Exchange on April 26,
                2006.
(4)
As
                noted in note (2) above, the shares being registered pursuant to
                this
                Registration Statement include 650,435 unissued shares previously
                registered by the Company under the 2002 Registration Statement,
                and
                contemporaneously with the filing of this Registration Statement,
                the
                Company is filing a post effective amendment to the 2002 Registration
                Statement to deregister such 650,435 unissued shares thereunder.
                Accordingly, pursuant to the Instruction and Interpretation and Rule
                457(p) under the Securities Act, the aggregate registration fee of
                $34,483.91 in connection with this Registration Statement is offset
                by
                $462.26, which is the amount of the registration fee previously paid
                by
                the Company with respect to such 650,435 unissued shares previously
                registered by the Company under the 2002 Registration Statement,
                and the
                balance of $34,021.65 has been deposited by the Company to the Securities
                and Exchange Commission's lock-box account in connection with this
                Registration Statement.
EXPLANATORY
      NOTE REGARDING COMPLIANCE WITH INSTRUCTION E OF FORM S-8
Frontier
      Oil Corporation, a Wyoming corporation (the "Company"), has filed this
      Registration Statement on Form S-8 (this "Registration Statement") to register
      the offer and sale of 5,393,800 shares of the Company's Common Stock, no par
      value (the "Shares") pursuant to the Frontier Oil Corporation Omnibus Incentive
      Compensation Plan (the "Omnibus Plan"). Contemporaneously with the filing of
      this Registration Statement, the Company is filing with the Securities and
      Exchange Commission (the "Commission") post-effective amendments to: (i) its
      Registration Statement on Form S-8 (Registration No. 333-56946) filed and
      effective on March 13, 2001 (the "2001 Registration Statement") pursuant to
      which the Company registered, among other offers and sales of shares of the
      Common Stock, the offer and sale of 913,885 shares (as adjusted to reflect
      the
      2-for-1 split of the Common Stock (the "Split") effected by the Company by means
      of a stock dividend paid on June 17, 2005 to shareholders of record on May
      23,
      2005) of the Common Stock pursuant to the Frontier Oil Corporation Restricted
      Stock Plan (the "Restricted Stock Plan"); and (ii) its Registration Statement on
      Form S-8 (Registration No. 333-89876) filed and effective on June 6, 2002 (the
      "2002 Registration Statement") pursuant to which the Company registered, among
      other offers and sales of shares of the Common Stock, the offer and sale of
      650,435 shares (as adjusted to reflect the Split) of the Common Stock pursuant
      to the Amended and Restated Frontier Oil Corporation 1999 Stock Plan (the
"Amended and Restated 1999 Plan" and collectively with the Restricted Stock
      Plan, the "Prior Plans"). The Amended and Restated 1999 Plan is a predecessor to
      the Omnibus Plan, and the Restricted Stock Plan is being merged into the Omnibus
      Plan.
The
      Omnibus Plan was adopted by the Company's Board of Directors and approved by the
      Company's stockholders to succeed the Prior Plans. The Company desires to have
      the Shares registered for the Omnibus Plan to include those shares of the Common
      Stock described above whose offer and sale were registered under the 2001
      Registration Statement and the 2002 Registration Statement and are carried
      over
      to this Registration Statement. Following the filing of this Registration
      Statement, the shares carried over from the 2001 Registration Statement and
      the
      2002 Registration Statement will no longer be available for new awards under
      the
      Prior Plans.
Consequently,
      in accordance with the Instruction and Interpretation:
(i)
The
                Company is carrying over 913,885 shares (as adjusted to reflect the
                Split)
                of the Common Stock from the 2001 Registration Statement and 650,435
                shares (as adjusted to reflect the Split) of the Common Stock from
                the
                2002 Registration Statement and registering the offer and sale of
                all such
                carry-over shares under the Omnibus Plan pursuant to this Registration
                Statement;
(ii)
$462.26
                of the registration fee allocable to the Shares carried over from
                the 2002
                Registration Statement and paid in connection with the 2002 Registration
                Statement, is carried over in this Registration
                Statement;
(iii)
each
                of the 2001 Registration Statement and the 2002 Registration Statement
                is
                being amended on a post-effective basis to deregister thereunder
                the
                Shares being carried over therefrom to this Registration
                Statement;
(iv)
in
                addition to the Shares being carried over pursuant to (i) above, the
                Company is registering for the first time the offer and sale of 3,829,480
                shares of the Common Stock under the Omnibus Plan pursuant to this
                Registration Statement; and
(v)
in
                addition to the registration fees being carried over pursuant to
                (ii) above, the $34,021.65 balance of the $34,483.91 registration fee
                due in respect of the shares being registered under this Registration
                Statement has been deposited by the Company to the Commission's lock-box
                account in connection with this Registration
                Statement.
PART
      I
INFORMATION
      REQUIRED IN THE SECTION 10(A) PROSPECTUS
The
      document(s) containing the information required in Part I of Form S-8 will
      be
      sent or given to employees as specified by Rule 428(b)(1) under the Securities
      Act of 1933, as amended (the "Securities Act"). In accordance with Rule 428 and
      the requirements of Part I of Form S-8, such documents are not being filed
      with
      the Commission either as part of this registration statement (this "Registration
      Statement") or as prospectuses or prospectus supplements pursuant to Rule 424
      under the Securities Act. The Company shall maintain a file of such documents
      in
      accordance with the provisions of Rule 428(a)(2) of the Securities Act. Upon
      request, the Company shall furnish to the Commission or its staff a copy of
      any
      or all of the documents included in the file.
PART
      II
INFORMATION
      REQUIRED IN THE REGISTRATION STATEMENT
Item
      3.
Incorporation
      of Documents by Reference
The
      Company incorporates by reference in this Registration Statement the following
      documents filed with the Commission:
(1)
The
                description of the Company's common stock, no par value, contained in the
                Company's registration statement on Form 8-A filed with the Commission
                (File No. 1-7627), including all amendments and reports filed for
                the
                purpose of updating such
                description;
(2)
The
                Company's Annual Report on Form 10-K filed on March 1, 2006;
                and
(3)
The
                Company's Current Reports on Form 8-K filed on February 2, 2006, February
                23, 2006, February 24, 2006, March 9, 2006, March 14, 2006, March
                15,
                2006, April 6, 2006 and
                April 7, 2006.
All
      documents filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d)
      of the Securities Exchange Act of 1934, as amended (the "Exchange Act"),
      subsequent to the date of this Registration Statement and prior to the filing
      of
      a post-effective amendment which indicates that all securities offered have
      been
      sold or which deregisters all securities then remaining unsold, shall be deemed
      to be incorporated by reference herein and to be a part hereof from the date
      of
      filing of such documents. Any statement contained in this Registration Statement
      or in a document incorporated or deemed to be incorporated herein by reference
      shall be deemed to be modified or superseded for purposes of this Registration
      Statement to the extent that a statement contained herein or in any subsequently
      filed document which also is, or is deemed to be, incorporated by reference
      herein modifies or supersedes such statement. Any such statement so modified
      or
      superseded shall not be deemed, except as so modified or superseded, to
      constitute a part of this Registration Statement.
Item
      4.
Description
      of Securities
Not
      applicable.
Item
      5.
Interests
      of Named Experts and Counsel
Not
      applicable.
Item
      6.
Indemnification
      of Directors and Officers
Sections
      17-16-850 through 17-16-859 of the Wyoming Business Corporation Act provide
      that
      a corporation may indemnify any person who was, is or is threatened to be made
      a
      party to any threatened, pending or completed action, suit or proceeding,
      whether civil, criminal, administrative or investigative and whether formal
      or
      informal, by reason of the fact that he is or was a director, officer, employee
      or agent of the corporation, or is or was serving at the corporation's request
      as a director, officer, partner, trustee, employee or agent of another foreign
      or domestic corporation, partnership, joint venture, trust, employee benefit
      plan or other entity, against judgments, settlements, penalties, fines,
      including an excise tax assessed with respect to an employee benefit plan,
      and
      reasonable expenses, including counsel fees, incurred in respect to such action,
      suit or proceeding if he conducted himself in good faith and reasonably believed
      that his conduct was in or at least not opposed to the corporation's best
      interests and, with respect to any criminal action, suit or proceeding, he
      had
      no reasonable cause to believe his conduct was unlawful.
Article
      Eight of the Company's Articles of Incorporation, as amended, provides for the
      indemnification of the Company's directors, officers, employees and agents.
      Specifically, said Article Eight provides in part that:
The
      corporation shall indemnify, in the manner and to the full extent authorized
      by
      law (as now in effect or later amended), any person who was, is or may be made
      a
      party to any threatened, pending or completed action, suit or proceeding,
      whether civil, criminal, administrative or investigative, including an action
      by
      or in the right of the corporation, by reason of the fact that he is or was
      a
      director, officer, employee or agent of the corporation, or is or was serving
      at
      the request of the corporation as a director, officer, employee or agent of
      another corporation, partnership, joint venture, trust or other enterprise,
      against expenses, including attorneys' fees, actually and reasonably incurred by
      him in connection with the action, suit, proceeding or investigation, and
      judgments, fines and amounts paid in settlement if he acted in good faith and
      in
      a manner he reasonably believed to be in, or not opposed to, the best interests
      of the corporation and, with respect to any criminal action or proceeding,
      had
      no reasonable cause to believe his conduct was unlawful. The termination of
      any
      action, suit, proceeding or investigation by judgment, order, settlement,
      conviction or upon a plea of nolo contendere or its equivalent, shall not,
      of
      itself, create a presumption that such person did not act in good faith and
      in a
      manner which is reasonably believed to be in or not opposed to the best
      interests of the corporation and, with respect to any criminal action or
      proceeding, had reasonable cause to believe that his conduct was
      unlawful.
The
      Company's Bylaws also contain indemnification provisions which substantially
      conform to Article Eight of its Articles of Incorporation, as
      amended.
The
      Company maintains Directors and Officers' Liability Insurance and has entered
      into indemnification agreements with its directors and certain of its
      officers.
Reference
      is made to Item 9 for the Company's undertakings with respect to indemnification
      for liabilities arising under the Securities Act of 1933.
Item
      7.
Exemption
      from Registration Claimed
Not
      applicable.
Item
      8.
Exhibits
Exhibit
Number
Description
4.1
Restated
                Articles of Incorporation of Wainoco Oil Corporation (now Frontier
                Oil
                Corporation) dated August 5, 1987 (incorporated by reference to Exhibit
                3.1.1 to Registration Statement No. 333-120643, filed November 19,
                2004).
4.2
Articles of Amendment to the Restated Articles
                of
                Incorporation of Wainoco Oil Corporation (now Frontier Oil Corporation)
                dated June 14, 1988 (incorporated by reference to Exhibit 3.1.2 to
                Registration Statement Number 333-120643, filed November 19,
                2004).
4.3
Articles of Amendment to the Restated Articles
                of
                Incorporation of Wainoco Oil Corporation (now Frontier Oil Corporation)
                dated April 24, 1992 (incorporated by reference to Exhibit 3.1.3
                to
                Registration Statement Number 333-120643, filed November 19,
                2004).
4.4
Articles of Amendment to the Restated Articles
                of
                Incorporation of Wainoco Oil Corporation (now Frontier Oil Corporation)
                dated April 27, 1998 (incorporated by reference to Exhibit 3.1.4
                to
                Registration Statement Number 333-120643, filed November 19,
                2004).
4.5
Articles
                of Amendment to the Restated Articles of Incorporation of Frontier
                Oil
                Corporation dated May 23, 2005 (incorporated by reference to Exhibit
                3.1
                to Form 8-K ,File Number 1-07627, filed May 24, 2005).
4.6
Fourth Restated Bylaws of Wainoco Oil Corporation
                (now
                Frontier Oil Corporation), as amended through February 20, 2002
                (incorporated by reference to Exhibit 3.2 to Wainoco Oil Corporation's
                Annual Report on Form 10-K, File Number 1-07627, filed March 10,
                1993).
4.7
Frontier Oil Corporation Omnibus Incentive Compensation
                Plan (incorporated by reference to the Company's Definitive Proxy
                Statement filed on March 21, 2006).
*4.8
Form of Frontier Oil Corporation Omnibus Incentive
                Compensation Plan Stock Unit/Restricted Stock Agreement.
*4.9
Form of Frontier Oil Corporation Omnibus Incentive
                Compensation Plan Nonqualified Stock Option Agreement.
*5.1
Opinion of Brown, Drew & Massey, LLP with respect to
                legality of the securities.
*23.1
Consent of Deloitte & Touche LLP.
*23.2
Consent of Brown, Drew & Massey, LLP (included as
                part of Exhibit 5.1).
*24.1
Powers of Attorney (set
              forth on
              the signature page of this Registration
              Statement).
*
      Filed
      herewith.
Item
      9.
Undertakings
(a)
The
      undersigned registrant hereby undertakes:
(1)
To
      file,
      during any period in which offers or sales are being made, a post-effective
      amendment to this Registration Statement:
(i)
To
      include any prospectus required by Section 10(a)(3) of the Securities Act of
      1933;
(ii)
To
      reflect in the prospectus any facts or events arising after the effective date
      of this Registration Statement (or the most recent post-effective amendment
      thereof) which, individually or in the aggregate, represent a fundamental change
      in the information set forth in this Registration Statement. 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 this Registration Statement or any material change
      to
      such information in this Registration Statement;
Provided,
      however,
that
      paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information
      required to be included in a post-effective amendment by those paragraphs is
      contained in periodic reports filed with or furnished to the Commission by
      the
      registrant pursuant to section 13 or section 15(d) of the Securities
      Exchange Act of 1934 that are incorporated by reference in this Registration
      Statement or is contained in a form of prospectus filed pursuant to Rule 424(b)
      that is part of 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 therein, and the offering of such securities
      at that time shall be deemed to be the initial bona fide offering
      thereof.
(3)
To
      remove
      from registration by means of a post-effective amendment any of the securities
      being registered which remain unsold at the termination of the
      offering.
(b)
The
      undersigned registrant hereby undertakes that, for purposes of determining
      any
      liability under the Securities Act 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 (and, where applicable, each filing of an employee benefit
      plan's annual report pursuant to Section 15(d) of the Securities Exchange Act of
      1934) that is incorporated by reference in this 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 provisions described under Item 6 above, or otherwise, the
      registrant has been advised that in the opinion of the Securities and Exchange
      Commission such indemnification is against public policy as expressed in the
      Act
      and is, therefore, unenforceable. In the event that a claim for indemnification
      against such liabilities (other than the payment of the registrant of expenses
      incurred or paid by a director, officer or controlling person of the registrant
      in the successful defense of any action, suit or proceeding) is asserted by
      such
      director, officer or controlling person in connection with the securities being
      registered, the registrant will, unless in the opinion of its counsel the matter
      has been settled by controlling precedent, submit to a court of appropriate
      jurisdiction the question whether such indemnification by it is against public
      policy as expressed in the Act and will be governed by the final adjudication
      of
      such issue.
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 Houston, State of Texas, on April 27,
      2006.
FRONTIER
                OIL CORPORATION
By:
/s/
              James R. Gibbs
James
              R. Gibbs
Chairman
                of the Board, President and
Chief
                Executive Officer
POWER
      OF ATTORNEY
KNOW
      ALL
      MEN BY THESE PRESENTS, that each person whose signature appears below
      constitutes and appoints James R. Gibbs and Michael C. Jennings and each of
      them
      severally, his true and lawful attorney or attorneys-in-fact and agents, with
      full power to act with or without the others and with full power of substitution
      and resubstitution, to execute in his name, place and stead, in any and all
      capacities, any or all amendments (including pre-effective and post-effective
      amendments) to this Registration Statement and any registration statement for
      the same offering filed pursuant to Rule 462 under the Securities Act of 1933,
      as amended, and to file the same, with all exhibits thereto, and other documents
      in connection therewith, with the Securities and Exchange Commission, granting
      unto said attorneys-in-fact and agents and each of them, full power and
      authority to do and perform in the name of on behalf of the undersigned, in
      any
      and all capacities, each and every act and thing necessary or desirable to
      be
      done in and about the premises, to all intents and purposes and as fully as
      they
      might or could do in person, hereby ratifying, approving and confirming all
      that
      said attorneys-in-fact and agents or their substitutes may lawfully 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 the capacities and on the dates
      indicated.
Signature
Title
Date
/s/
                James R. Gibbs
James
                R. Gibbs
Chairman
                of the Board, President, Chief Executive Officer and Director
(Principal
                Executive Officer)
April
                27, 2006
/s/
                Michael C. Jennings
Michael
                C. Jennings
Executive
                Vice President - Chief
Financial
                Officer
(Principal
                Financial Officer)
April
                27, 2006
/s/
                Nancy J. Zupan
Nancy
                J. Zupan
Vice
                President -Controller (Principal Accounting Officer)
April
                27, 2006
/s/
                Douglas Y. Bech
Douglas
                Y. Bech
Director
April
                27, 2006
/s/
                G. Clyde Buck
G.
                Clyde Buck
Director
April
                27, 2006
/s/
                T. Michael Dossey
T.
                Michael Dossey
Director
April
                27, 2006
/s/
                James H. Lee
James
                H. Lee
Director
April
                27, 2006
/s/
                Paul B. Loyd, Jr.
Paul
                B. Loyd, Jr.
Director
April
                27, 2006
/s/
                Michael E. Rose
Michael
                E. Rose
Director
April
                27, 2006
EXHIBIT
      INDEX
Exhibit
Number
Description
4.1
Restated
                Articles of Incorporation of Wainoco Oil Corporation (now Frontier
                Oil
                Corporation) dated August 5, 1987 (incorporated by reference to Exhibit
                3.1.1 to Registration Statement No. 333-120643, filed November 19,
                2004).
4.2
Articles of Amendment to the Restated Articles
                of
                Incorporation of Wainoco Oil Corporation (now Frontier Oil Corporation)
                dated June 14, 1988 (incorporated by reference to Exhibit 3.1.2 to
                Registration Statement Number 333-120643, filed November 19,
                2004).
4.3
Articles of Amendment to the Restated Articles
                of
                Incorporation of Wainoco Oil Corporation (now Frontier Oil Corporation)
                dated April 24, 1992 (incorporated by reference to Exhibit 3.1.3
                to
                Registration Statement Number 333-120643, filed November 19,
                2004).
4.4
Articles of Amendment to the Restated Articles
                of
                Incorporation of Wainoco Oil Corporation (now Frontier Oil Corporation)
                dated April 27, 1998 (incorporated by reference to Exhibit 3.1.4
                to
                Registration Statement Number 333-120643, filed November 19,
                2004).
4.5
Articles
                of Amendment to the Restated Articles of Incorporation of Frontier
                Oil
                Corporation dated May 23, 2005 (incorporated by reference to Exhibit
                3.1
                to Form 8-K ,File Number 1-07627, filed May 24, 2005).
4.6
Fourth Restated Bylaws of Wainoco Oil Corporation
                (now
                Frontier Oil Corporation), as amended through February 20, 2002
                (incorporated by reference to Exhibit 3.2 to Wainoco Oil Corporation's
                Annual Report on Form 10-K, File Number 1-07627, filed March 10,
                1993).
4.7
Frontier Oil Corporation Omnibus Incentive Compensation
                Plan (incorporated by reference to the Company's Definitive Proxy
                Statement filed on March 21, 2006).
*4.8
Form of Frontier Oil Corporation Omnibus Incentive
                Compensation Plan Stock Unit/Restricted Stock Agreement.
*4.9
Form of Frontier Oil Corporation Omnibus Incentive
                Compensation Plan Nonqualified Stock Option Agreement.
*5.1
Opinion of Brown, Drew & Massey, LLP with respect to
                legality of the securities.
*23.1
Consent of Deloitte & Touche LLP.
*23.2
Consent of Brown, Drew & Massey, LLP (included as
                part of Exhibit 5.1).
*24.1
Powers of Attorney (set
              forth on
              the signature page of this Registration
              Statement).
*
      Filed
      herewith.