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<P ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>As
filed with the Securities and Exchange Commission on April 13, 2003 <BR><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Registration No.
</FONT></P>



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



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

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

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



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







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     <P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>_______________________________ <BR>
         70 Valley Stream Parkway<BR>  Malvern, PA 19355 <BR>  (Address of Principal
Executive Offices) (Zip Code) <BR> _______________________________ </FONT></P>

<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2> <B>IKON OFFICE SOLUTIONS, INC<BR>RETIREMENT SAVINGS PLAN</B>
</FONT></P>

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



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     <TH WIDTH=20% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Title of securities<BR>to be registered</FONT></TH>
     <TH WIDTH=20% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amount to be <BR>registered</FONT></TH>
     <TH WIDTH=20% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Proposed Maximuim<BR> Offering price per<BR> unit*</FONT></TH>
     <TH WIDTH=20% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Proposed Maximum <BR>Aggregate offering <BR>price</FONT></TH>
     <TH WIDTH=20% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amount of <BR>registration fee</FONT></TH></TR>


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     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Common stock<BR>without <U>par value</U>**</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>10,000,000</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$12.39</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$123,900,000.00</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$15,698.13</FONT></TD></TR>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>*Estimated solely for the purpose of
determining the registration fee pursuant to Rule 457(c). <BR>**This Registration Statement relates to Registration Statement Number 333-99355 and is being filed pursuant to General Instruction E
of Form S-8 in order to register additional securities of the same class as other securities for which a registration statement file
on this form relating to the same employee benefit plan is effective. </FONT></P>


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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On September 10, 2002, the Registrant filed a Registration Statement on Form S-8, Registration Statement No. 333-99355, to register
an additional 10,000,000 shares of the registrant&#146;s common stock, no par value (the &#147;Common Stock&#148;) issuable under the Registrant&#146;s
Retirement Savings Plan (the &#147;Plan&#148;).  The contents of Registration Statement Number 333-99355 are incorporated by reference in this
Registration Statement.  The Registrant is now filing this separate Registration Statement to register an additional 10,000,000
shares of Common Stock which may be issued under the Plan. </FONT></P>


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



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

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

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

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

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant.</I> &nbsp;&nbsp;Pursuant to the
requirements of the Securities Act of 1933, the Registrant certifies that it has
reasonable grounds to believe that it meets all the requirements for filing on Form S-8,
and has duly caused this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in Malvern, Pennsylvania, on the 13th day of April, 2004. </FONT></P>


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     <TD WIDTH="50%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR><BR><BR><BR><BR><BR>Date:&nbsp;&nbsp;    April 13, 2004</FONT></TD>
     <TD WIDTH="50%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">IKON OFFICE SOLUTIONS, INC.<BR><BR><BR><BR><BR>
By:    &nbsp;&nbsp;&nbsp; <U>/s/ WILLIAM S. URKIEL</U>  <BR>
         &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(William S. Urkiel)           <BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Title:&nbsp;&nbsp;   Senior Vice President and     <BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chief Financial Officer      <BR>
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Principal Financial Officer) <BR>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities Act of 1933, this Registration Statement has been
signed by the following persons in the capacities and on the dates indicated. </FONT></P>



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

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

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

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<TD>&nbsp;</TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
/s/ MATTHEW J. ESPE&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(Matthew J. Espe)<BR><BR></B></FONT></TD>
<TD>&nbsp;</TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Chairman, President and Chief Executive<BR>
Officer (Principal Executive Officer)<BR><BR></FONT></TD>
     <TD ALIGN=LEFT  VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>April 13, 2004<BR><BR><BR></FONT></TD></TR>

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<TD>&nbsp;</TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
/s/ WILLIAM S. URKIEL&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(William S. Urkiel)<BR><BR></B></FONT></TD>
<TD>&nbsp;</TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Senior Vice President and Chief Financial<BR>
Officer (Principal Financial Officer)<BR><BR></FONT></TD>
     <TD ALIGN=LEFT  VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>April 13, 2004<BR><BR><BR></FONT></TD></TR>

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<TD>&nbsp;</TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
/s/ THEODORE E. STRAND&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(Theodore E. Strand)<BR><BR></B></FONT></TD>
<TD>&nbsp;</TD>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Vice President and Controller (Principal<BR>
Accounting Officer)<BR><BR></FONT></TD>
     <TD ALIGN=LEFT  VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>April 13, 2004<BR><BR><BR></FONT></TD></TR>


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

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<TR VALIGN=Bottom>
<TD>&nbsp;</TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(Judith M. Bell)<BR><BR></B></FONT></TD>
<TD>&nbsp;</TD>
     <TD ALIGN=LEFT VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director<BR><BR></FONT></TD>
 <TD ALIGN=LEFT  VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>April 13, 2004<BR><BR><BR></FONT></TD></TR>

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<TD>&nbsp;</TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(Philip E. Cushing)<BR><BR></B></FONT></TD>
<TD>&nbsp;</TD>
     <TD ALIGN=LEFT VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director<BR><BR></FONT></TD>
 <TD ALIGN=LEFT  VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>April 13, 2004<BR><BR><BR></FONT></TD></TR>



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<TD>&nbsp;</TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
*THOMAS R. GIBSON&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(Thomas R. Gibson)<BR><BR></B></FONT></TD>
<TD>&nbsp;</TD>
     <TD ALIGN=LEFT VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director<BR><BR></FONT></TD>
<TD ALIGN=LEFT  VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>April 13, 2004<BR><BR><BR></FONT></TD></TR>

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<TD>&nbsp;</TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
*RICHARD A. JALKUT&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(Richard A. Jalkut)<BR><BR></B></FONT></TD>
<TD>&nbsp;</TD>
     <TD ALIGN=LEFT VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director<BR><BR></FONT></TD>
<TD ALIGN=LEFT  VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>April 13, 2004<BR><BR><BR></FONT></TD></TR>
<TR VALIGN=Bottom>
<TD>&nbsp;</TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
*ARTHUR E. JOHNSON&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(Arthur E. Johnson)<BR><BR></B></FONT></TD>
<TD>&nbsp;</TD>
     <TD ALIGN=LEFT VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director<BR><BR></FONT></TD>
<TD ALIGN=LEFT  VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>April 13, 2004<BR><BR><BR></FONT></TD></TR>
<TR VALIGN=Bottom>
<TD>&nbsp;</TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
*KURT M. LANDGRAF&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(Kurt M. Landgraf)<BR><BR></B></FONT></TD>
<TD>&nbsp;</TD>
     <TD ALIGN=LEFT VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director<BR><BR></FONT></TD>
<TD ALIGN=LEFT  VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>April 13, 2004<BR><BR><BR></FONT></TD></TR>

<TR VALIGN=Bottom>
<TD>&nbsp;</TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
*GERALD LUTERMAN&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(Kurt M. Landgraf)<BR><BR></B></FONT></TD>
<TD>&nbsp;</TD>
     <TD ALIGN=LEFT VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director<BR><BR></FONT></TD>
<TD ALIGN=LEFT  VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>April 13, 2004<BR><BR><BR></FONT></TD></TR>

<TR VALIGN=Bottom>
<TD>&nbsp;</TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(William E. McCracken)<BR><BR></B></FONT></TD>
<TD>&nbsp;</TD>
     <TD ALIGN=LEFT VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director<BR><BR></FONT></TD>
 <TD ALIGN=LEFT  VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>April 13, 2004<BR><BR><BR></FONT></TD></TR>


<TR VALIGN=Bottom>
<TD>&nbsp;</TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
*WILLIAM L. MEDDAUGH&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(Anthony P. Terracciano)<BR><BR></B></FONT></TD>
<TD>&nbsp;</TD>
     <TD ALIGN=LEFT VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director<BR><BR></FONT></TD>
<TD ALIGN=LEFT  VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>April 13, 2004<BR><BR><BR></FONT></TD></TR>


<TR VALIGN=Bottom>
<TD>&nbsp;</TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
*ANTHONY P. TERRACCIANO&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(Anthony P. Terracciano)<BR><BR></B></FONT></TD>
<TD>&nbsp;</TD>
     <TD ALIGN=LEFT VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director<BR><BR></FONT></TD>
<TD ALIGN=LEFT  VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>April 13, 2004<BR><BR><BR></FONT></TD></TR>

<TR VALIGN=Bottom>
<TD>&nbsp;</TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
*MARILYN WARE&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(Marilyn Ware)<BR><BR></B></FONT></TD>
<TD>&nbsp;</TD>
     <TD ALIGN=LEFT VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director<BR><BR></FONT></TD>
<TD ALIGN=LEFT  VALIGN=TOP><FONT FACE="Times New Roman, Times, Serif" SIZE=2>April 13, 2004<BR><BR><BR></FONT></TD></TR>

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

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<TD WIDTH=6%>&nbsp;</TD>
 <TD WIDTH=35% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
/s/ DON H. LIU&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
<B>(Don H. Liu)</B><BR><BR></FONT></TD>
<TD WIDTH=3%>&nbsp;</TD>
     <TD WIDTH=35% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=22% VALIGN=TOP ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>April 13, 2004</FONT></TD>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>The Plan.</I> &nbsp;&nbsp;
Pursuant to the requirements of the Securities Act of 1933, the trustees (or other persons who administer the employee benefit plan)
have duly caused this Registration Statement to be signed on their behalf by the undersigned, thereunto duly authorized, in Malvern,
Pennsylvania, on the 13th day of April 2004.
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     <TD WIDTH="50%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR><BR><BR><BR><BR><BR>Date:&nbsp;&nbsp;    April 13, 2004</FONT></TD>
     <TD WIDTH="50%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">IKON OFFICE SOLUTIONS, INC.<BR><BR><BR><BR><BR>
By:    &nbsp;&nbsp;&nbsp; <U>/s/ ALLISTER H. MCCREE&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U>  <BR>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;   Alliser H. McCree, Jr.     <BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Plan Administrator     <BR>


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[{"type": "S-8", "sequence": "1", "filename": "form-s8.htm", "secsgml_size_bytes": 23071}]
{"company-data": {"conformed-name": "IKON OFFICE SOLUTIONS INC", "cik": "0000003370", "assigned-sic": "5045", "irs-number": "230334400", "state-of-incorporation": "OH", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-114431", "film-number": "04730733"}, "business-address": {"street1": "PO BOX 834", "city": "VALLEY FORGE", "state": "PA", "zip": "19482", "phone": "6102968000"}, "mail-address": {"street1": "PO BOX 834", "city": "VALLEY FORGE", "state": "PA", "zip": "19482"}, "former-company": [{"former-conformed-name": "ALCO STANDARD CORP", "date-changed": "19920703"}, {"former-conformed-name": "ALCO CHEMICAL CORP", "date-changed": "19680218"}]}
As
filed with the Securities and Exchange Commission on April 13, 2003
Registration No.
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON D.C. 20549
FORM S-8
REGISTRATION STATEMENT
Under The Securities
Act of 1933
IKON OFFICE SOLUTIONS,
INC.
(Exact name of
Registrant as specified in its charter)
OHIO
(State or other jurisdiction of
incorporation or organization)
23-0334400
(I.R.S. Employer Identification No.)
_______________________________
70 Valley Stream Parkway
Malvern, PA 19355
(Address of Principal
Executive Offices) (Zip Code)
_______________________________
IKON OFFICE SOLUTIONS, INC
RETIREMENT SAVINGS PLAN
_______________________________
Don H. Liu
Senior Vice President, General Counsel and Secretary
IKON Office Solutions, Inc.
70 Valley Stream Parkway
Malvern, PA 19355
(Name and address of agent for service)
(610) 296-8000
(Telephone number, including area code, of agent for service)
_______________________________
CALCULATION OF REGISTRATION FEE
Title of securities
to be registered
Amount to be
registered
Proposed Maximuim
Offering price per
unit*
Proposed Maximum
Aggregate offering
price
Amount of
registration fee
Common stock
without
par value
**
10,000,000
$12.39
$123,900,000.00
$15,698.13
*Estimated solely for the purpose of
determining the registration fee pursuant to Rule 457(c).
**This Registration Statement relates to Registration Statement Number 333-99355 and is being filed pursuant to General Instruction E
of Form S-8 in order to register additional securities of the same class as other securities for which a registration statement file
on this form relating to the same employee benefit plan is effective.
On September 10, 2002, the Registrant filed a Registration Statement on Form S-8, Registration Statement No. 333-99355, to register
an additional 10,000,000 shares of the registrant's common stock, no par value (the "Common Stock") issuable under the Registrant's
Retirement Savings Plan (the "Plan").  The contents of Registration Statement Number 333-99355 are incorporated by reference in this
Registration Statement.  The Registrant is now filing this separate Registration Statement to register an additional 10,000,000
shares of Common Stock which may be issued under the Plan.
Item 8.    Exhibits.
(4.1)
Amended and Restated Rights Agreement, dated as of July 18, 1997
between IKON Office Solutions, Inc. and National City Bank,
filed on July 18, 1997 as Exhibit 1 to IKON Office Solutions, Inc's Report on Form 8-K, is incorporated herein by
reference.
(5)
Opinion of Don H. Liu re:  legality.
(23)
Consent of PricewaterhouseCooper LLP.
(24.1)
Powers of Attorney.
(24.2)
Certification of Board Resolution re: Powers of Attorney.
SIGNATURES
The Registrant.
Pursuant to the
requirements of the Securities Act of 1933, the Registrant certifies that it has
reasonable grounds to believe that it meets all the requirements for filing on Form S-8,
and has duly caused this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in Malvern, Pennsylvania, on the 13th day of April, 2004.
Date:      April 13, 2004
IKON OFFICE SOLUTIONS, INC.
By:
/s/ WILLIAM S. URKIEL
(William S. Urkiel)
Title:     Senior Vice President and
Chief Financial Officer
(Principal Financial Officer)
Pursuant
to the requirements of the Securities Act of 1933, this Registration Statement has been
signed by the following persons in the capacities and on the dates indicated.
Signature
Title
Date
/s/ MATTHEW J. ESPE
(Matthew J. Espe)
Chairman, President and Chief Executive
Officer (Principal Executive Officer)
April 13, 2004
/s/ WILLIAM S. URKIEL
(William S. Urkiel)
Senior Vice President and Chief Financial
Officer (Principal Financial Officer)
April 13, 2004
/s/ THEODORE E. STRAND
(Theodore E. Strand)
Vice President and Controller (Principal
Accounting Officer)
April 13, 2004
(Judith M. Bell)
Director
April 13, 2004
(Philip E. Cushing)
Director
April 13, 2004
*THOMAS R. GIBSON
(Thomas R. Gibson)
Director
April 13, 2004
*RICHARD A. JALKUT
(Richard A. Jalkut)
Director
April 13, 2004
*ARTHUR E. JOHNSON
(Arthur E. Johnson)
Director
April 13, 2004
*KURT M. LANDGRAF
(Kurt M. Landgraf)
Director
April 13, 2004
*GERALD LUTERMAN
(Kurt M. Landgraf)
Director
April 13, 2004
(William E. McCracken)
Director
April 13, 2004
*WILLIAM L. MEDDAUGH
(Anthony P. Terracciano)
Director
April 13, 2004
*ANTHONY P. TERRACCIANO
(Anthony P. Terracciano)
Director
April 13, 2004
*MARILYN WARE
(Marilyn Ware)
Director
April 13, 2004
*By
his signature set forth below, Don H. Liu, pursuant to duly executed Powers of Attorney
duly filed with the Securities and Exchange Commission, has signed this Registration
Statement on behalf of the persons whose signatures are printed above, in the capacities
set forth opposite their respective names.
/s/ DON H. LIU
(Don H. Liu)
April 13, 2004
The Plan.
Pursuant to the requirements of the Securities Act of 1933, the trustees (or other persons who administer the employee benefit plan)
have duly caused this Registration Statement to be signed on their behalf by the undersigned, thereunto duly authorized, in Malvern,
Pennsylvania, on the 13th day of April 2004.
Date:      April 13, 2004
IKON OFFICE SOLUTIONS, INC.
By:
/s/ ALLISTER H. MCCREE
Alliser H. McCree, Jr.
Plan Administrator