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<P ALIGN="JUSTIFY">&#9;<B>SECURITIES AND EXCHANGE COMMISSION</P>
</B><P ALIGN="JUSTIFY">&#9;Washington, D.C. 20549</P>
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<P ALIGN="CENTER">POST EFFECTIVE AMENDMENT NUMBER EIGHT</P>
<P ALIGN="CENTER">TO</P>
<P ALIGN="CENTER">FORM S-8</P>
<P ALIGN="JUSTIFY">&#9;REGISTRATION STATEMENT</P>
<P ALIGN="JUSTIFY">&#9;UNDER</P>
<P ALIGN="JUSTIFY">&#9;THE SECURITIES ACT OF 1933  </P>
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<B><U><P ALIGN="CENTER">NEXIA HOLDINGS, INC.</P>
</B></U><P ALIGN="LEFT"> &#9;(Exact name of registrant as specified in its charter)</P>
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<U><P ALIGN="LEFT">Nevada  </U>&#9;&#9;&#9;&#9;&#9;&#9;&#9;      <U>84-1062062</P>
</U><P ALIGN="LEFT">(State or other jurisdiction of            &#9;&#9;&#9;&#9;  (I.R.S. Employer Identification No.)</P>
<P ALIGN="LEFT">incorporation or organization)            </P>
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<U><P ALIGN="CENTER">&nbsp;</P>
<P ALIGN="CENTER">59 West 100 South, Second Floor, Salt Lake City, Utah   84101</U>    </P>
<P ALIGN="CENTER"> (Address of principal executive offices) </P>
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<U><P ALIGN="LEFT">&nbsp;</P>
<B><P ALIGN="CENTER">The 2004 Benefit Plan of Nexia Holdings, Inc.</P>
</B></U><P ALIGN="LEFT">&#9;(Full title of the plan)</P>
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<U><P ALIGN="CENTER">Richard Surber, 268 West 400 South, Suite 300, Salt Lake City, Utah 84101 </P>
</U><P ALIGN="LEFT">&#9;(Name, address, including zip code, of agent for service)</P>
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<P ALIGN="LEFT">&nbsp;</P>
<P ALIGN="LEFT">&#9;Telephone number for Issuer:  <U>(801)575-8073</P>
</U><P ALIGN="LEFT">&#9;</P>
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</FONT><B><FONT SIZE=4><P ALIGN="CENTER">PART II</P>
</B></FONT><FONT SIZE=3><P ALIGN="LEFT">&#9;<B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</P>
</B><P ALIGN="LEFT"></P>
<B><P ALIGN="LEFT">Item 9.  Undertakings</P>
</B><P ALIGN="LEFT">    </P>
</FONT><FONT FACE="CG Times,CG Times" SIZE=3><P ALIGN="LEFT">Pursuant to the undertaking set forth in paragraph (a)(3) of Item 9 of the Registration Statement on Form S-8, for The 2004 Benefit Plan of Nexia Holdings, Inc. as filed by the Company in an S-8 filed on January 12, 2004, file no. 333-111864, previously amended on February 24, 2004, file no. 333-113053, on May 21, 2004, file no. 333-115720, on July 26, 2004, file no. 333-117658, on September 7, 2004, file no. 333-118835, on October 7, 2004, file no. 333-119588,  on November 12, 2004, file no. 333-120392, and on December 15, 2004, file no. 333-121269, each of which is incorporated herein by reference, Nexia hereby removes from registration any and all remaining shares of common stock which have not been issued or reserved for issuance under the Company's 2004 Benefit Plan as of the date specified herein.</P>
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<P ALIGN="LEFT">                                                                       </P>
<B><P ALIGN="CENTER">SIGNATURES</P>
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<P ALIGN="LEFT">Pursuant to the requirements of the Securities Act of 1933, 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 Post-Effective Amendment Eight to the S-8 Registration Statement Number 333-111864, dated January 12, 2004 and as amended as set forth hereinabove, to be signed on its behalf by the undersigned, thereunto duly authorized, in Salt Lake City, Utah on February 1, 2005.</P>
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<P ALIGN="LEFT">Nexia Holdings, Inc.</P>
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<P ALIGN="LEFT">By:<U>   /s/ Richard Surber              .</P>
</U><P ALIGN="LEFT">    Richard Surber, as President and Director</P>
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<P ALIGN="LEFT">&nbsp;</P>
<P ALIGN="LEFT">Pursuant to the requirements of the Securities Act of 1933, this Post-Effective Amendment Eight to the S-8 Registration Statement Number 333-111864, dated January 12, 2004 and as amended thereafter has been signed by the following persons in the capacity and on the date indicated.</P>
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<U><P ALIGN="LEFT">Signature</U>&#9;&#9;&#9;&#9;<U>Title</U>&#9;&#9;&#9;&#9;&#9;<U>Date</P>
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<U><P ALIGN="LEFT">       /s/ Richard  Surber      </U>&#9;President and Director  &#9;            &#9;&#9;         &#9;February 1, 2005</P></DIR>
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<P ALIGN="LEFT">Richard D. Surber</P>
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<U><P ALIGN="LEFT">    /s/ Gerald Einhorn           </U>&#9;Vice-President and Director&#9;&#9;&#9;February 1, 2005</P></DIR>
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<P ALIGN="LEFT">Gerald Einhorn</P>
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<U><P ALIGN="LEFT">    /s/ John Fry, Jr.               </U>&#9;Director&#9;&#9;&#9;&#9;&#9;February 1, 2005</P></DIR>
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<P ALIGN="LEFT">John Fry, Jr.</P>
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<U><P ALIGN="LEFT">   /s/                                     </U>&#9;Director&#9;&#9;&#9;&#9;&#9;February 1, 2005</P></DIR>
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<P ALIGN="LEFT">Adrienne Bernstein</P>
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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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POST EFFECTIVE AMENDMENT NUMBER EIGHT
TO
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
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NEXIA HOLDINGS, INC.
(Exact name of registrant as specified in its charter)
Nevada
84-1062062
(State or other jurisdiction of            				  (I.R.S. Employer Identification No.)
incorporation or organization)
59 West 100 South, Second Floor, Salt Lake City, Utah   84101
(Address of principal executive offices)
The 2004 Benefit Plan of Nexia Holdings, Inc.
(Full title of the plan)
Richard Surber, 268 West 400 South, Suite 300, Salt Lake City, Utah 84101
(Name, address, including zip code, of agent for service)
Telephone number for Issuer:
(801)575-8073
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 9.  Undertakings
Pursuant to the undertaking set forth in paragraph (a)(3) of Item 9 of the Registration Statement on Form S-8, for The 2004 Benefit Plan of Nexia Holdings, Inc. as filed by the Company in an S-8 filed on January 12, 2004, file no. 333-111864, previously amended on February 24, 2004, file no. 333-113053, on May 21, 2004, file no. 333-115720, on July 26, 2004, file no. 333-117658, on September 7, 2004, file no. 333-118835, on October 7, 2004, file no. 333-119588,  on November 12, 2004, file no. 333-120392, and on December 15, 2004, file no. 333-121269, each of which is incorporated herein by reference, Nexia hereby removes from registration any and all remaining shares of common stock which have not been issued or reserved for issuance under the Company's 2004 Benefit Plan as of the date specified herein.
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, 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 Post-Effective Amendment Eight to the S-8 Registration Statement Number 333-111864, dated January 12, 2004 and as amended as set forth hereinabove, to be signed on its behalf by the undersigned, thereunto duly authorized, in Salt Lake City, Utah on February 1, 2005.
Nexia Holdings, Inc.
By:
/s/ Richard Surber              .
Richard Surber, as President and Director
Pursuant to the requirements of the Securities Act of 1933, this Post-Effective Amendment Eight to the S-8 Registration Statement Number 333-111864, dated January 12, 2004 and as amended thereafter has been signed by the following persons in the capacity and on the date indicated.
Signature
Title
Date
/s/ Richard  Surber
President and Director  	            		         	February 1, 2005
Richard D. Surber
/s/ Gerald Einhorn
Vice-President and Director			February 1, 2005
Gerald Einhorn
/s/ John Fry, Jr.
Director					February 1, 2005
John Fry, Jr.
/s/
Director					February 1, 2005
Adrienne Bernstein