As filed with the Securities and Exchange Commission on May 22, 1995

                                        Registration No. 33-_____

                    SECURITIES AND EXCHANGE COMMISSION
                          WASHINGTON, D.C.  20549

                                 FORM S-8

                          REGISTRATION STATEMENT
                                   UNDER
                        THE SECURITIES ACT OF 1933

                            COMSAT Corporation
            (Exact name of issuer as specified in its charter)

     District of Columbia                      52-0781863    
(State or other jurisdiction of             (I.R.S. Employer
 incorporation or organization)              identification no.)

                          6560 Rock Spring Drive
                         Bethesda, Maryland  20817
       (Address of Principal Executive Offices, including Zip Code)

            COMSAT CORPORATION 1993 EMPLOYEE STOCK OPTION PLAN
                         (Full Title of the Plan)

                          Warren Y. Zeger, Esq. 
              Vice President, General Counsel and Secretary 
                            COMSAT Corporation
                          6560 Rock Spring Drive
                            Bethesda, MD  20817
                              (301) 214-3000
         (Name, Address and Telephone Number of Agent for Service)

                      CALCULATION OF REGISTRATION FEE
---------------------------------------------------------------------
Title of     Amount      Proposed       Proposed      Amount of
Securities   to be       Maximum        Maximum       Registration
to be        Registered  Offering Price Aggregate     Fee
Registered               per Share      Offering Price               
---------------------------------------------------------------------
Common Stock 1,000,000
(without par shares(1)   $19.75(2)      $19,750,000(2)      $6,810.34
 value)                                                              
---------------------------------------------------------------------
(1)  This Registration Statement also covers such additional
     shares of Common Stock as may be issuable pursuant to
     adjustments deemed necessary or equitable by the Committee
     on Compensation and Management Development of the Board of
     Directors of the registrant upon changes in capitalization,
     as provided in Section 8 of the COMSAT Corporation 1993
     Employee Stock Option Plan.
(2)  Estimated pursuant to Rule 457(h) solely for the purpose of
     calculating the registration fee on the basis of the average
     of the high and low prices of the registrant's Common Stock
     on the New York Stock Exchange on May 19, 1995.

               Page 1 of 14 pages - Exhibit Index at page 9.

<PAGE>

                                 PART II
              INFORMATION REQUIRED IN REGISTRATION STATEMENT

Pursuant to General Instruction E to Form S-8, this Registration
Statement is being filed with respect to the registration of
additional shares of Common Stock of COMSAT Corporation to be
issued under the COMSAT Corporation 1993 Employee Stock Option
Plan, for which Plan shares of Common Stock were previously
registered on Registration Statement No. 33-54685 on Form S-8
which is currently effective and which is incorporated by
reference herein.

Item 3.  Incorporation of Documents by Reference  

     The following documents which have been filed previously
with the Securities and Exchange Commission (the "Commission") by
COMSAT Corporation (the "Company") (Commission File No. 1-4929)
pursuant to the Securities Act of 1933, as amended, or the
Securities Exchange Act of 1934, as amended (the "Exchange Act"),
are incorporated herein by reference:

     
(a)  The Company's Annual Report on Form 10-K for the fiscal year
     ended December 31, 1994.

     (b)  The Company's Quarterly Report on Form 10-Q for the
          fiscal quarter ended March 31, 1995.

     (c)  The description of the Common Stock appearing on pages
          41 through 46 of the Company's Registration Statement
          No. 33-53437.

     All documents filed with the Commission subsequent to the
date of this Registration Statement pursuant to Sections 13(a),
14 or 15(d) of the Exchange Act, prior to the filing of a post-
effective amendment which indicates that all securities offered
have been sold or which deregisters all securities remaining
unsold, shall be deemed to be incorporated by reference into this
Registration Statement and to be a part hereof from the date of
filing of such documents with the Commission.

Item 4.  Description of Securities

     The Company's Common Stock is registered under Section 12(b) 
of the Exchange Act.


Item 5.  Interests of Named Experts and Counsel

     An opinion as to the validity of the securities being issued
has been rendered for the Company by Warren Y. Zeger, Vice
President, General Counsel and Secretary of the Company.  As of
May 1, 1995, Mr. Zeger was the record owner of 18,329.3996 the
Company's Common Stock ("Common Stock") and had options to
purchase 164,819 shares of Common Stock, of which options to
purchase 59,819 shares were exercisable.

Page 2
<PAGE>

Item 6.  Indemnification of Officers and Directors

     Reference is made to the provisions of Article III of the
registrant's Articles of Incorporation filed as Exhibit 4(a)
hereto and the provisions of Article VIII of the registrant's By-
laws filed as Exhibit 4(b) hereto.

     Section 29-304 of the District of Columbia Business
Corporations Act provides a District of Columbia corporation
shall have the power to indemnify any and all of its directors or
officers or former directors or officers or any person who may
have served at its request as a director or officer of another
corporation in which it owns shares of capital stock or of which
it is a creditor against expenses actually and necessarily
incurred by them in connection with the defense of any action,
suit or proceeding in which they, or any of them, are made
parties, or a party, by reason of being or having been directors
or officers or a director or officer of the corporation, or of
such other corporation, except in relation to matters as to which
any such director or officer or former director or officer or
person shall be adjudged in such action, suit or proceeding to be
liable for negligence or misconduct in the performance of duty. 
Such indemnification shall not be deemed exclusive of any other
rights to which those indemnified may be entitled, under any
bylaw, agreement, vote of stockholders, or otherwise.

     There are in effect directors' and officers' liability
insurance policies which insure the registrant's directors and
officers against certain liabilities that they may incur in such
capacities.

Item 7.  Exemption from Registration Claimed

     Not Applicable.


Item 8.  Exhibits
     
     The exhibits listed below are listed according to the number
assigned in the table in Item 601 of Regulation S-K.
                         
     Exhibit No.         Description of Exhibit
          
        4(a)        Articles of Incorporation of COMSAT
                    Corporation (as amended through June 1, 1993)
                    (Incorporated by reference to Exhibit 4(a) to
                    Registrant's Registration Statement on Form
                    S-3, Commission File No. 33-51661).

        4(b)        By-laws of COMSAT Corporation (as amended
                    through January 20, 1995) (Incorporated by
                    reference to Exhibit 3(b) to Registrant's
                    Annual Report on Form 10-K for the fiscal
                    year ended December 31, 1994).

Page 3
<PAGE>

        5(a)        Opinion of Warren Y. Zeger, Vice President,
                    General Counsel and Secretary of the
                    registrant, as to the legality of the shares
                    of Common Stock being registered. 

        5(b)        Not applicable.

        23(a)       Consent of Deloitte & Touche LLP.

        23(b)       Consent of Warren Y. Zeger (contained in
                    Exhibit 5(a)).

        24          Powers of Attorney.


Item 9.  Undertakings (numbered as in Item 512 of Regulation S-K)

     (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 event
            arising after the effective date of the registration
            statement (or the most recent post-effective
            amendment thereof) which, individually or in the
            aggregate, represent a fundamental change in the
            information set forth in the registration statement;

     (iii)  To include any material information with respect to
            the plan of distribution not previously disclosed in
            the registration statement or any material change to
            such information in the registration statement;

provided, however, that the undertakings set forth in paragraphs
(1)(i) and (1)(ii) above 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
Securities and Exchange Commission by the registrant pursuant to
Section 13 or 15(d) of the Securities Exchange Act of 1934 that
are incorporated by reference in this registration statement.

     (2)  That, for the purpose of determining any liability
under the Securities Act of 1933, each such post-effective
amendment shall be deemed to be a new registration statement
relating to the securities offered therein, and the offering of
such securities at that time shall be deemed to be the initial
bona fide offering thereof.

Page 4
<PAGE>

     (3)  To remove from registration by means of a post-
effective amendment any of the securities being registered which
remain unsold at the termination of the offering.

     (b)  The undersigned registrant hereby undertakes that, for
purposes of determining any liability under the Securities Act of
1933, each filing of the registrant's annual report pursuant to
section 13(a) or section 15(d) of the Securities Exchange Act of
1934 that is incorporated by reference in the registration
statement shall be deemed to be a new registration statement
relating to the securities offered therein, and the offering of
such securities at that time shall be deemed to be the initial
bona fide offering thereof.

     (c)  Insofar as indemnification for liabilities arising
under the Securities Act of 1933 may be permitted to directors,
officers, and controlling persons of the registrant pursuant to
the foregoing provisions, or otherwise, the registrant has been
advised that in the opinion of the Securities and Exchange
Commission such indemnification is against public policy as
expressed in the Act and is, therefore, unenforceable.  In the
event that a claim for indemnification against such liabilities
(other than the payment by the registrant of expenses incurred or
paid by a director, officer or controlling person of the
registrant in the successful defense of any action, suit or
proceeding) is asserted by such director, officer or controlling
person in connection with the securities being registered, the
registrant will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of
appropriate jurisdiction the question whether such
indemnification by it is against public policy as expressed in
the Act and will be governed by the final adjudication of such
issue.
                                
Page 5
<PAGE>

                                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 Bethesda, County of
Montgomery, State of Maryland, on May 22, 1995.


                                   COMSAT Corporation
                                      (Registrant) 



Date: May 22, 1995       By  /s/ Warren Y. Zeger                  
                           Warren Y. Zeger
                           Vice President, General Counsel and
                            Secretary


     Pursuant to the requirements of the Securities Act of 1933,
this Registration Statement has been signed by the following
persons by power of attorney in the capacities and on the date
indicated.


                         (1)  Principal executive officer


Date:  May 22, 1995               /s/ Bruce L. Crockett*        
                              (Bruce L. Crockett, President
                               and Chief Executive Officer)


                         (2)  Principal financial officer


Date:  May 22, 1995               /s/ Allen E. Flower*          
                              (Allen E. Flower, Acting Chief
                              Financial Officer)


                         (3)  Principal accounting officer


Date:  May 22, 1995              /s/ Allen E. Flower*           
                              (Allen E. Flower, Controller)

Page 6
<PAGE>

                         (4)  Board of Directors


Date:  May 22, 1995               /s/ Lucy Wilson Benson*       
                              (Lucy Wilson Benson, Director)



Date:  May 22, 1995               /s/ Edwin I. Colodny*         
                              (Edwin I. Colodny, Director)



Date:  May 22, 1995               /s/ Bruce L. Crockett*        
                              (Bruce L. Crockett, Director)



Date:  May 22, 1995               /s/ Lawrence S. Eagleburger*              
                              (Lawrence E. Eagleburger, Director)



Date:  May 22, 1995               /s/ Neal B. Freeman*          
                              (Neal B. Freeman, Director)



Date:  May 22, 1995               /s/ Barry M. Goldwater*              
                              (Barry M. Goldwater, Director)



Date:  May 22, 1995               /s/ Arthur Hauspurg*          
                              (Arthur Hauspurg, Director)



Date:  May 22, 1995               /s/ Peter S. Knight*          
                              (Peter S. Knight, Director)



Date:  May 22, 1995               /s/ Melvin R. Laird*          
                              (Melvin R. Laird, Chairman of the              
                               Board and Director)


Date:  May 22, 1995               /s/ Peter W. Likins*          
                              (Peter W. Likins, Director)


Page 7
<PAGE>


Date:  May 22, 1995                                             
                              (Howard M. Love, Director)



Date:  May 22, 1995               /s/ Charles T. Manatt*              
                              (Charles T. Manatt, Director)



Date:  May 22, 1995               /s/ Robert G. Schwartz*       
                              (Robert G. Schwartz, Director)



Date:  May 22, 1995               /s/ C. J. Silas*              
                              (C. J. Silas, Director)



Date:  May 22, 1995               /s/ Dolores D. Wharton*        
                              (Dolores D. Wharton, Director)


*  By: /s/ Warren Y. Zeger             
      Warren Y. Zeger, Attorney-in-fact
                               
Page 8
<PAGE>

                               EXHIBIT INDEX

                                                                 
                                                  Sequential
Exhibit No.              Description              Page Number

   4(a)         Articles of Incorporation of
                COMSAT Corporation (as amended
                through June 1, 1993)
                (Incorporated by reference to
                Exhibit 4(a) to Registrant's
                Registration Statement on Form
                S-3, Commission File No.
                33-51661).
   
   4(b)         By-laws of COMSAT Corporation
                (as amended through January
                20, 1995) (Incorporated by
                reference to Exhibit 3(b) to
                Registrant's Annual Report on
                Form 10-K for the fiscal year
                ended December 31, 1994).

   5(a)         Opinion of Warren Y. Zeger,             10
                Vice President, General
                Counsel and Secretary of the
                registrant counsel as to the
                legality of the shares of
                Common Stock to which this
                Registration Statement
                relates.

   5(b)         Not applicable.

   23(a)        Consent of Deloitte & Touche            11
                LLP.

   23(b)        Consent of Warren Y. Zeger
                (contained in Exhibit 5(a)).

   24           Powers of Attorney.                     12
                                                              
Page 9
<PAGE>

                                                              Exhibit 5(a)

                                             May 22, 1995


COMSAT Corporation
6560 Rock Spring Drive
Bethesda, Maryland  20817

     Re:  Registration Statement on Form S-8 Relating to
          1,000,000 Shares of COMSAT Corporation Common Stock to
          be issued under the COMSAT Corporation 1993 Employee
          Stock Option Plan (the "Registration Statement").      

Ladies and Gentlemen:

          In connection with the proposed issuance and sale by
COMSAT Corporation, a District of Columbia corporation (the
"Company"), of up to 1,000,000 shares of Common Stock, without
par value (the "Shares") of the Company to be issued pursuant to
an the COMSAT Corporation 1993 Stock Option Plan (the "Plan"), I
am of the opinion that:

          1.   The Company is a duly incorporated and validly
               existing corporation in good standing under the
               laws of the District of Columbia.

          2.   Proper corporate proceedings have been taken so
               that the Shares have been duly authorized and when
               certificates for any Shares have been duly
               executed, registered and delivered, and paid for,
               in accordance with the terms of the Plan, such
               Shares will have been legally issued and will be
               fully paid and nonassessable.

          I hereby consent to the filing of this opinion with the
Securities and Exchange Commission as Exhibit 5(a) to the
Registration Statement.


                              Very truly yours,

                              /s/ Warren Y. Zeger
                              
                              Warren Y. Zeger
                              Vice President, General Counsel and
                               Secretary

Page 10
<PAGE>

                                                              Exhibit 23(a)





                       INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in this Registration
Statement of COMSAT Corporation on Form S-8 of our report dated
February 10, 1995 relating to the consolidated financial
statements of COMSAT Corporation, appearing in the Annual Report
on Form 10-K of COMSAT Corporation for the year ended December
31, 1994.  


Deloitte & Touche LLP

/s/ Deloitte & Touche LLP

Washington, D.C.
May 22, 1995

Page 11
<PAGE>

                                                      Exhibit 24



                            COMSAT CORPORATION

                            POWERS OF ATTORNEY


     Each of the undersigned hereby appoints Bruce L. Crockett,
President and Chief Executive Officer, Allen E. Flower, Acting
Chief Financial Officer and Controller, Warren Y. Zeger, Vice
President, General Counsel and Secretary, and Robert N. Davis,
Jr., Assistant General Counsel, and each of them severally, his
or her true and lawful attorneys to execute (in the name of and
on behalf of and as attorneys for the undersigned) a Registration
Statement on Form S-8 relating to the registration of 1,000,000
shares of the Corporation's Common Stock for issuance pursuant to
the Corporation's 1993 Employee Stock Option Plan, and any and
all amendments to such Registration Statement, and to file the
same, with all exhibits thereto and other documents in connection
therewith, with the Securities and Exchange Commission.
                         
                              (1)  Principal executive officer



Date:  May 19, 1995                  /s/ Bruce L. Crockett        
                                   (Bruce L. Crockett, President 
                                    and Chief Executive Officer)



                              (2)  Principal financial officer



Date:  May 19, 1995                  /s/ Allen E. Flower          
                                   (Allen E. FLower, Acting Chief
                                    Financial Officer)

     
     
                              (3)  Principal accounting officer



Date:  May 19, 1995                  /s/ Allen E. Flower          
                                   (Allen E. Flower, Controller)             
                                   
Page 12                                   
<PAGE>

                              (4)  Board of Directors



Date:  May 19, 1995                  /s/ Lucy Wilson Benson       
                                   (Lucy Wilson Benson, Director)



Date:  May 19, 1995                  /s/ Edwin I. Colodny         
                                   (Edwin I. Colodny, Director)



Date:  May 19, 1995                  /s/ Bruce L. Crockett        
                                   (Bruce L. Crockett, Director)



Date:  May 19, 1995                  /s/ Lawrence S. Eagleburger  
                                   (Lawrence S. Eagleburger,
                                   Director)



Date:  May 19, 1995                  /s/ Neal B. Freeman          
                                   (Neal B. Freeman, Director)



Date:  May 19, 1995                  /s/ Barry M. Goldwater       
                                   (Barry M. Goldwater, Director)



Date:  May 19, 1995                  /s/ Arthur Hauspurg          
                                   (Arthur Hauspurg, Director)



Date:  May 19, 1995                  /s/ Peter S. Knight          
                                   (Peter S. Knight, Director)



Date:  May 19, 1995                  /s/ Melvin R. Laird          
                                   (Melvin R. Laird, Chairman of
                                    the Board and Director)
                                   


Date:  May 19, 1995                  /s/ Peter W. Likins          
                                   (Peter W. Likins, Director)

Page 13
<PAGE>

Date:  May 19, 1995                                               
                                   (Howard M. Love, Director)



Date:  May 19, 1995                  /s/ Charles T. Manatt        
                                   (Charles T. Manatt, Director)



Date:  May 19, 1995                  /s/ Robert G. Schwartz       
                                   (Robert G. Schwartz, Director)



Date:  May 19, 1995                  /s/ C. J. Silas              
                                   (C. J. Silas, Director)



Date:  May 19, 1995                  /s/ Dolores D. Wharton       
                                   (Dolores D. Wharton, Director)

Page 14
<PAGE>
[{"type": "S-8", "sequence": "1", "description": "'93 EMPLOYEE STOCK OPT PLAN", "secsgml_size_bytes": 23837}]
As filed with the Securities and Exchange Commission on May 22, 1995

                                        Registration No. 33-_____

                    SECURITIES AND EXCHANGE COMMISSION
                          WASHINGTON, D.C.  20549

                                 FORM S-8

                          REGISTRATION STATEMENT
                                   UNDER
                        THE SECURITIES ACT OF 1933

                            COMSAT Corporation
            (Exact name of issuer as specified in its charter)

     District of Columbia                      52-0781863    
(State or other jurisdiction of             (I.R.S. Employer
 incorporation or organization)              identification no.)

                          6560 Rock Spring Drive
                         Bethesda, Maryland  20817
       (Address of Principal Executive Offices, including Zip Code)

            COMSAT CORPORATION 1993 EMPLOYEE STOCK OPTION PLAN
                         (Full Title of the Plan)

                          Warren Y. Zeger, Esq. 
              Vice President, General Counsel and Secretary 
                            COMSAT Corporation
                          6560 Rock Spring Drive
                            Bethesda, MD  20817
                              (301) 214-3000
         (Name, Address and Telephone Number of Agent for Service)

                      CALCULATION OF REGISTRATION FEE
---------------------------------------------------------------------
Title of     Amount      Proposed       Proposed      Amount of
Securities   to be       Maximum        Maximum       Registration
to be        Registered  Offering Price Aggregate     Fee
Registered               per Share      Offering Price               
---------------------------------------------------------------------
Common Stock 1,000,000
(without par shares(1)   $19.75(2)      $19,750,000(2)      $6,810.34
 value)                                                              
---------------------------------------------------------------------
(1)  This Registration Statement also covers such additional
     shares of Common Stock as may be issuable pursuant to
     adjustments deemed necessary or equitable by the Committee
     on Compensation and Management Development of the Board of
     Directors of the registrant upon changes in capitalization,
     as provided in Section 8 of the COMSAT Corporation 1993
     Employee Stock Option Plan.
(2)  Estimated pursuant to Rule 457(h) solely for the purpose of
     calculating the registration fee on the basis of the average
     of the high and low prices of the registrant's Common Stock
     on the New York Stock Exchange on May 19, 1995.

               Page 1 of 14 pages - Exhibit Index at page 9.
PART II
              INFORMATION REQUIRED IN REGISTRATION STATEMENT

Pursuant to General Instruction E to Form S-8, this Registration
Statement is being filed with respect to the registration of
additional shares of Common Stock of COMSAT Corporation to be
issued under the COMSAT Corporation 1993 Employee Stock Option
Plan, for which Plan shares of Common Stock were previously
registered on Registration Statement No. 33-54685 on Form S-8
which is currently effective and which is incorporated by
reference herein.

Item 3.  Incorporation of Documents by Reference  

     The following documents which have been filed previously
with the Securities and Exchange Commission (the "Commission") by
COMSAT Corporation (the "Company") (Commission File No. 1-4929)
pursuant to the Securities Act of 1933, as amended, or the
Securities Exchange Act of 1934, as amended (the "Exchange Act"),
are incorporated herein by reference:

     
(a)  The Company's Annual Report on Form 10-K for the fiscal year
     ended December 31, 1994.

     (b)  The Company's Quarterly Report on Form 10-Q for the
          fiscal quarter ended March 31, 1995.

     (c)  The description of the Common Stock appearing on pages
          41 through 46 of the Company's Registration Statement
          No. 33-53437.

     All documents filed with the Commission subsequent to the
date of this Registration Statement pursuant to Sections 13(a),
14 or 15(d) of the Exchange Act, prior to the filing of a post-
effective amendment which indicates that all securities offered
have been sold or which deregisters all securities remaining
unsold, shall be deemed to be incorporated by reference into this
Registration Statement and to be a part hereof from the date of
filing of such documents with the Commission.

Item 4.  Description of Securities

     The Company's Common Stock is registered under Section 12(b) 
of the Exchange Act.

Item 5.  Interests of Named Experts and Counsel

     An opinion as to the validity of the securities being issued
has been rendered for the Company by Warren Y. Zeger, Vice
President, General Counsel and Secretary of the Company.  As of
May 1, 1995, Mr. Zeger was the record owner of 18,329.3996 the
Company's Common Stock ("Common Stock") and had options to
purchase 164,819 shares of Common Stock, of which options to
purchase 59,819 shares were exercisable.

Page 2
Item 6.  Indemnification of Officers and Directors

     Reference is made to the provisions of Article III of the
registrant's Articles of Incorporation filed as Exhibit 4(a)
hereto and the provisions of Article VIII of the registrant's By-
laws filed as Exhibit 4(b) hereto.

     Section 29-304 of the District of Columbia Business
Corporations Act provides a District of Columbia corporation
shall have the power to indemnify any and all of its directors or
officers or former directors or officers or any person who may
have served at its request as a director or officer of another
corporation in which it owns shares of capital stock or of which
it is a creditor against expenses actually and necessarily
incurred by them in connection with the defense of any action,
suit or proceeding in which they, or any of them, are made
parties, or a party, by reason of being or having been directors
or officers or a director or officer of the corporation, or of
such other corporation, except in relation to matters as to which
any such director or officer or former director or officer or
person shall be adjudged in such action, suit or proceeding to be
liable for negligence or misconduct in the performance of duty. 
Such indemnification shall not be deemed exclusive of any other
rights to which those indemnified may be entitled, under any
bylaw, agreement, vote of stockholders, or otherwise.

     There are in effect directors' and officers' liability
insurance policies which insure the registrant's directors and
officers against certain liabilities that they may incur in such
capacities.

Item 7.  Exemption from Registration Claimed

     Not Applicable.

Item 8.  Exhibits
     
     The exhibits listed below are listed according to the number
assigned in the table in Item 601 of Regulation S-K.
                         
     Exhibit No.         Description of Exhibit
          
        4(a)        Articles of Incorporation of COMSAT
                    Corporation (as amended through June 1, 1993)
                    (Incorporated by reference to Exhibit 4(a) to
                    Registrant's Registration Statement on Form
                    S-3, Commission File No. 33-51661).

        4(b)        By-laws of COMSAT Corporation (as amended
                    through January 20, 1995) (Incorporated by
                    reference to Exhibit 3(b) to Registrant's
                    Annual Report on Form 10-K for the fiscal
                    year ended December 31, 1994).

Page 3
5(a)        Opinion of Warren Y. Zeger, Vice President,
                    General Counsel and Secretary of the
                    registrant, as to the legality of the shares
                    of Common Stock being registered. 

        5(b)        Not applicable.

        23(a)       Consent of Deloitte & Touche LLP.

        23(b)       Consent of Warren Y. Zeger (contained in
                    Exhibit 5(a)).

        24          Powers of Attorney.

Item 9.  Undertakings (numbered as in Item 512 of Regulation S-K)

     (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 event
            arising after the effective date of the registration
            statement (or the most recent post-effective
            amendment thereof) which, individually or in the
            aggregate, represent a fundamental change in the
            information set forth in the registration statement;

     (iii)  To include any material information with respect to
            the plan of distribution not previously disclosed in
            the registration statement or any material change to
            such information in the registration statement;

provided, however, that the undertakings set forth in paragraphs
(1)(i) and (1)(ii) above 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
Securities and Exchange Commission by the registrant pursuant to
Section 13 or 15(d) of the Securities Exchange Act of 1934 that
are incorporated by reference in this registration statement.

     (2)  That, for the purpose of determining any liability
under the Securities Act of 1933, each such post-effective
amendment shall be deemed to be a new registration statement
relating to the securities offered therein, and the offering of
such securities at that time shall be deemed to be the initial
bona fide offering thereof.

Page 4
(3)  To remove from registration by means of a post-
effective amendment any of the securities being registered which
remain unsold at the termination of the offering.

     (b)  The undersigned registrant hereby undertakes that, for
purposes of determining any liability under the Securities Act of
1933, each filing of the registrant's annual report pursuant to
section 13(a) or section 15(d) of the Securities Exchange Act of
1934 that is incorporated by reference in the registration
statement shall be deemed to be a new registration statement
relating to the securities offered therein, and the offering of
such securities at that time shall be deemed to be the initial
bona fide offering thereof.

     (c)  Insofar as indemnification for liabilities arising
under the Securities Act of 1933 may be permitted to directors,
officers, and controlling persons of the registrant pursuant to
the foregoing provisions, or otherwise, the registrant has been
advised that in the opinion of the Securities and Exchange
Commission such indemnification is against public policy as
expressed in the Act and is, therefore, unenforceable.  In the
event that a claim for indemnification against such liabilities
(other than the payment by the registrant of expenses incurred or
paid by a director, officer or controlling person of the
registrant in the successful defense of any action, suit or
proceeding) is asserted by such director, officer or controlling
person in connection with the securities being registered, the
registrant will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of
appropriate jurisdiction the question whether such
indemnification by it is against public policy as expressed in
the Act and will be governed by the final adjudication of such
issue.
                                
Page 5
SIGNATURES

     Pursuant to the requirements of the Securities Act of 1933,
as amended, the Registrant certifies that it has reasonable
grounds to believe that it meets all of the requirements for
filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Bethesda, County of
Montgomery, State of Maryland, on May 22, 1995.

                                   COMSAT Corporation
                                      (Registrant) 

Date: May 22, 1995       By  /s/ Warren Y. Zeger                  
                           Warren Y. Zeger
                           Vice President, General Counsel and
                            Secretary

     Pursuant to the requirements of the Securities Act of 1933,
this Registration Statement has been signed by the following
persons by power of attorney in the capacities and on the date
indicated.

                         (1)  Principal executive officer

Date:  May 22, 1995               /s/ Bruce L. Crockett*        
                              (Bruce L. Crockett, President
                               and Chief Executive Officer)

                         (2)  Principal financial officer

Date:  May 22, 1995               /s/ Allen E. Flower*          
                              (Allen E. Flower, Acting Chief
                              Financial Officer)

                         (3)  Principal accounting officer

Date:  May 22, 1995              /s/ Allen E. Flower*           
                              (Allen E. Flower, Controller)

Page 6
(4)  Board of Directors

Date:  May 22, 1995               /s/ Lucy Wilson Benson*       
                              (Lucy Wilson Benson, Director)

Date:  May 22, 1995               /s/ Edwin I. Colodny*         
                              (Edwin I. Colodny, Director)

Date:  May 22, 1995               /s/ Bruce L. Crockett*        
                              (Bruce L. Crockett, Director)

Date:  May 22, 1995               /s/ Lawrence S. Eagleburger*              
                              (Lawrence E. Eagleburger, Director)

Date:  May 22, 1995               /s/ Neal B. Freeman*          
                              (Neal B. Freeman, Director)

Date:  May 22, 1995               /s/ Barry M. Goldwater*              
                              (Barry M. Goldwater, Director)

Date:  May 22, 1995               /s/ Arthur Hauspurg*          
                              (Arthur Hauspurg, Director)

Date:  May 22, 1995               /s/ Peter S. Knight*          
                              (Peter S. Knight, Director)

Date:  May 22, 1995               /s/ Melvin R. Laird*          
                              (Melvin R. Laird, Chairman of the              
                               Board and Director)

Date:  May 22, 1995               /s/ Peter W. Likins*          
                              (Peter W. Likins, Director)

Page 7
Date:  May 22, 1995                                             
                              (Howard M. Love, Director)

Date:  May 22, 1995               /s/ Charles T. Manatt*              
                              (Charles T. Manatt, Director)

Date:  May 22, 1995               /s/ Robert G. Schwartz*       
                              (Robert G. Schwartz, Director)

Date:  May 22, 1995               /s/ C. J. Silas*              
                              (C. J. Silas, Director)

Date:  May 22, 1995               /s/ Dolores D. Wharton*        
                              (Dolores D. Wharton, Director)

*  By: /s/ Warren Y. Zeger             
      Warren Y. Zeger, Attorney-in-fact
                               
Page 8
EXHIBIT INDEX

                                                                 
                                                  Sequential
Exhibit No.              Description              Page Number

   4(a)         Articles of Incorporation of
                COMSAT Corporation (as amended
                through June 1, 1993)
                (Incorporated by reference to
                Exhibit 4(a) to Registrant's
                Registration Statement on Form
                S-3, Commission File No.
                33-51661).
   
   4(b)         By-laws of COMSAT Corporation
                (as amended through January
                20, 1995) (Incorporated by
                reference to Exhibit 3(b) to
                Registrant's Annual Report on
                Form 10-K for the fiscal year
                ended December 31, 1994).

   5(a)         Opinion of Warren Y. Zeger,             10
                Vice President, General
                Counsel and Secretary of the
                registrant counsel as to the
                legality of the shares of
                Common Stock to which this
                Registration Statement
                relates.

   5(b)         Not applicable.

   23(a)        Consent of Deloitte & Touche            11
                LLP.

   23(b)        Consent of Warren Y. Zeger
                (contained in Exhibit 5(a)).

   24           Powers of Attorney.                     12
                                                              
Page 9
Exhibit 5(a)

                                             May 22, 1995

COMSAT Corporation
6560 Rock Spring Drive
Bethesda, Maryland  20817

     Re:  Registration Statement on Form S-8 Relating to
          1,000,000 Shares of COMSAT Corporation Common Stock to
          be issued under the COMSAT Corporation 1993 Employee
          Stock Option Plan (the "Registration Statement").      

Ladies and Gentlemen:

          In connection with the proposed issuance and sale by
COMSAT Corporation, a District of Columbia corporation (the
"Company"), of up to 1,000,000 shares of Common Stock, without
par value (the "Shares") of the Company to be issued pursuant to
an the COMSAT Corporation 1993 Stock Option Plan (the "Plan"), I
am of the opinion that:

          1.   The Company is a duly incorporated and validly
               existing corporation in good standing under the
               laws of the District of Columbia.

          2.   Proper corporate proceedings have been taken so
               that the Shares have been duly authorized and when
               certificates for any Shares have been duly
               executed, registered and delivered, and paid for,
               in accordance with the terms of the Plan, such
               Shares will have been legally issued and will be
               fully paid and nonassessable.

          I hereby consent to the filing of this opinion with the
Securities and Exchange Commission as Exhibit 5(a) to the
Registration Statement.

                              Very truly yours,

                              /s/ Warren Y. Zeger
                              
                              Warren Y. Zeger
                              Vice President, General Counsel and
                               Secretary

Page 10
Exhibit 23(a)

                       INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Registration
Statement of COMSAT Corporation on Form S-8 of our report dated
February 10, 1995 relating to the consolidated financial
statements of COMSAT Corporation, appearing in the Annual Report
on Form 10-K of COMSAT Corporation for the year ended December
31, 1994.  

Deloitte & Touche LLP

/s/ Deloitte & Touche LLP

Washington, D.C.
May 22, 1995

Page 11
Exhibit 24

                            COMSAT CORPORATION

                            POWERS OF ATTORNEY

     Each of the undersigned hereby appoints Bruce L. Crockett,
President and Chief Executive Officer, Allen E. Flower, Acting
Chief Financial Officer and Controller, Warren Y. Zeger, Vice
President, General Counsel and Secretary, and Robert N. Davis,
Jr., Assistant General Counsel, and each of them severally, his
or her true and lawful attorneys to execute (in the name of and
on behalf of and as attorneys for the undersigned) a Registration
Statement on Form S-8 relating to the registration of 1,000,000
shares of the Corporation's Common Stock for issuance pursuant to
the Corporation's 1993 Employee Stock Option Plan, and any and
all amendments to such Registration Statement, and to file the
same, with all exhibits thereto and other documents in connection
therewith, with the Securities and Exchange Commission.
                         
                              (1)  Principal executive officer

Date:  May 19, 1995                  /s/ Bruce L. Crockett        
                                   (Bruce L. Crockett, President 
                                    and Chief Executive Officer)

                              (2)  Principal financial officer

Date:  May 19, 1995                  /s/ Allen E. Flower          
                                   (Allen E. FLower, Acting Chief
                                    Financial Officer)

     
     
                              (3)  Principal accounting officer

Date:  May 19, 1995                  /s/ Allen E. Flower          
                                   (Allen E. Flower, Controller)             
                                   
Page 12
(4)  Board of Directors

Date:  May 19, 1995                  /s/ Lucy Wilson Benson       
                                   (Lucy Wilson Benson, Director)

Date:  May 19, 1995                  /s/ Edwin I. Colodny         
                                   (Edwin I. Colodny, Director)

Date:  May 19, 1995                  /s/ Bruce L. Crockett        
                                   (Bruce L. Crockett, Director)

Date:  May 19, 1995                  /s/ Lawrence S. Eagleburger  
                                   (Lawrence S. Eagleburger,
                                   Director)

Date:  May 19, 1995                  /s/ Neal B. Freeman          
                                   (Neal B. Freeman, Director)

Date:  May 19, 1995                  /s/ Barry M. Goldwater       
                                   (Barry M. Goldwater, Director)

Date:  May 19, 1995                  /s/ Arthur Hauspurg          
                                   (Arthur Hauspurg, Director)

Date:  May 19, 1995                  /s/ Peter S. Knight          
                                   (Peter S. Knight, Director)

Date:  May 19, 1995                  /s/ Melvin R. Laird          
                                   (Melvin R. Laird, Chairman of
                                    the Board and Director)
                                   

Date:  May 19, 1995                  /s/ Peter W. Likins          
                                   (Peter W. Likins, Director)

Page 13
Date:  May 19, 1995                                               
                                   (Howard M. Love, Director)

Date:  May 19, 1995                  /s/ Charles T. Manatt        
                                   (Charles T. Manatt, Director)

Date:  May 19, 1995                  /s/ Robert G. Schwartz       
                                   (Robert G. Schwartz, Director)

Date:  May 19, 1995                  /s/ C. J. Silas              
                                   (C. J. Silas, Director)

Date:  May 19, 1995                  /s/ Dolores D. Wharton       
                                   (Dolores D. Wharton, Director)

Page 14