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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 October 3, 2006 </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><B>UNITED STATES <BR>SECURITIES AND
EXCHANGE COMMISSION <BR>WASHINGTON, D.C. 20549</B> </FONT></P>

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     <P ALIGN=CENTER>_________________ </P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=4>FORM S-8 </FONT></H1>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>REGISTRATION STATEMENT <BR>UNDER THE SECURITIES
ACT OF 1933 </B></FONT></P>

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     <P ALIGN=CENTER>_________________ </P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4KIDS ENTERTAINMENT,
INC. <BR>(Exact
name of registrant as specified in its charter) </FONT></P>
<BR>


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    <td  align=center width="292"><font size=2><B>New York</B></font>
      <hr noshade align="center" size="1" width="50%">
      <font size=2><B> </B>(State or other jurisdiction of <br>
      incorporation or organization) </font></td>
    <td  align=center width="296"><font size=2><b>13-2691380</b></font>
      <hr noshade align="center" size="1" width="50%">
      <font size=2><b> </b>(I.R.S. Employer<br>
      Identification No.)</font></td>
  </tr></table>

<BR>


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    <td  align=center><font size=2><B>1414 Avenue of the Americas <BR>
      New York, New York 10019 <BR>
      (212) 758-7666 </B></font>
      <hr noshade align="center" size="1" width="50%">
      <font size=2><B> (</B>Address, including zip code, and telephone number,
      including area code,<br>
      of Registrant&#146;s principal executive offices)</font></td>
  </tr></table>
<BR>
<table width=600><tr>
    <td  align=center><font size=2>4Kids Entertainment,
Inc. 2006 Long-Term Incentive Compensation Plan </font>
      <hr noshade align="center" size="1" width="50%">
      <font size=2>(Full Title of the Plan)</font></td>
  </tr></table>

<BR>



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    <td  align=center><font size=2>Rory A. Greiss <BR>Kaye Scholer LLP <BR>425 Park Avenue <BR>New York, New York 10022 </font>
      <hr noshade align="center" size="1" width="50%">
      <font size=2>(Name
and address of agent for service)</font></td>
  </tr></table>
<BR>

<table width=600><tr><td  align=center><font size=2>(212)
836-8000 </font><hr noshade align="center" size="1" width="50%"><font size=2>(Telephone
number, including area code,<BR> of agent for service)</font></td></tr></table><BR>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CALCULATION OF
REGISTRATION FEE </FONT></P>

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     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Title of securities to<BR>
be registered</FONT><HR WIDTH=85% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amount to be<BR>
registered</FONT><HR WIDTH=85% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Proposed maximum<BR>
offering price per<BR>
share (1)</FONT><HR WIDTH=85% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Proposed maximum<BR>
aggregate offering<BR>
price (1)</FONT><HR WIDTH=85% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Amount of<BR>
registration fee</FONT><HR WIDTH=85% SIZE=1 COLOR=BLACK NOSHADE></TH></TR>
<TR VALIGN=Bottom>
     <TD WIDTH=33% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Common Stock, par value</FONT></TD>
     <TD WIDTH=1% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=2% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=17% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>600,000 shares</FONT></TD>
     <TD WIDTH=1% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=2% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=12% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$16.66 (2)</FONT></TD>
     <TD WIDTH=1% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=2% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=1% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$</FONT></TD><TD WIDTH=12% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2> 9,996,000</FONT></TD>
        <TD WIDTH=3% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=11% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$1,069.57</FONT></TD><TD WIDTH=1% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>    &nbsp;</FONT></TD>
        <TD WIDTH=1% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$.01 per share</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
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 <P ALIGN=left>_________________ </P>

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          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(1)</FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Estimated solely for the purpose of calculating the registration fee. </FONT></TD>
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          <BR>

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          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(2)</FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Estimated pursuant to paragraphs (c) and (h) of Rule 457 under the Securities
          Act of 1933, as amended, solely for the purpose of calculating the registration
          fee, based upon the average of the high and low prices of the Common Stock on
          The New York Stock Exchange on September 29, 2006. </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Pursuant
to Rule 416(c) under the Securities Act of 1933, as amended, this Registration Statement
also covers such additional indeterminate number of shares as may become issuable pursuant
to anti-dilution and adjustment provisions of any options to purchase shares registered
hereby. </FONT></TD>
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<BR>

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<H1 ALIGN=Center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PART I </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INFORMATION REQUIRED
IN THIS SECTION 10(a) PROSPECTUS </FONT></H1>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 1. Plan Information. </FONT></H1>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;See
Item 2 below.</I></FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 2. Registrant
Information and Employee Plan Annual Information. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
document containing the information specified in Part I of this Registration Statement on
Form S-8 will be sent or given to participants in the Plan as specified by Rule 428(b)(1)
under the Securities Act of 1933, as amended. Such documents are not required to be, and
are not being, filed by the Registrant with the Securities and Exchange Commission, either
as part of this Registration Statement or as prospectuses or prospectus supplements
pursuant to Rule 424 under the Securities Act of 1933, as amended. Such documents,
together with the documents incorporated by reference herein pursuant to Item 3 of Part II
of this Registration Statement on Form S-8, constitute a prospectus that meets the
requirements of Section 10(a) of the Securities Act of 1933, as amended. </FONT></P>

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<H1 ALIGN=Center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PART II </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INFORMATION REQUIRED
IN THE REGISTRATION STATEMENT </FONT></H1>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 3. Incorporation of Documents
by Reference. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
following documents filed with the Securities and Exchange Commission pursuant to the
Securities Exchange Act of 1934, as amended , are incorporated by reference into this
Registration Statement. </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(a)&nbsp;&nbsp;&nbsp;&nbsp;
          The Registrant&#146;s Annual Report on Form 10-K for the fiscal year ended
          December 31, 2005 filed with the Securities and Exchange Commission on March 15,
          2006. </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(b)&nbsp;&nbsp;&nbsp;&nbsp;
          The Registrant&#146;s Current Report on Form 8-K filed with the Securities and
          Exchange Commission on January 13, 2006. </FONT></P>



<P align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2</FONT></P>
<HR SIZE=5 COLOR=GRAY NOSHADE>



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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(c)&nbsp;&nbsp;&nbsp;&nbsp;
          The Registrant&#146;s Current Report on Form 8-K filed with the Securities and
          Exchange Commission on March 8, 2006. </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(d)&nbsp;&nbsp;&nbsp;&nbsp;
          The Registrant&#146;s Current Report on Form 8-K filed with the Securities and
          Exchange Commission on March 15, 2006. </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(e)&nbsp;&nbsp;&nbsp;&nbsp;
          The Registrant&#146;s Current Report on Form 8-K filed with the Securities and
          Exchange Commission on April 12, 2006. </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(f)&nbsp;&nbsp;&nbsp;&nbsp;
          The Registrant&#146;s Quarterly Report on Form 10-Q for the quarter ended March
          31, 2006 filed with the Securities and Exchange Commission on May 10, 2006. </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(g)&nbsp;&nbsp;&nbsp;&nbsp;
          The Registrant&#146;s Current Report on Form 8-K filed with the Securities and
          Exchange Commission on May 10, 2006. </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(h)&nbsp;&nbsp;&nbsp;&nbsp;
          The Registrant&#146;s Current Report on Form 8-K filed with the Securities and
          Exchange Commission on May 18, 2006. </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(i)&nbsp;&nbsp;&nbsp;&nbsp;
          The Registrant&#146;s Current Report on Form 8-K filed with the Securities and
          Exchange Commission on June 23, 2006. </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(j)&nbsp;&nbsp;&nbsp;&nbsp;
          The Registrant&#146;s Quarterly Report on Form 10-Q for the quarter ended June
          30, 2006 filed with the Securities and Exchange Commission on August 9, 2006. </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(k)&nbsp;&nbsp;&nbsp;&nbsp;
          The Registrant&#146;s Current Report on Form 8-K filed with the Securities and
          Exchange Commission on August 9, 2006. </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(l)&nbsp;&nbsp;&nbsp;&nbsp;
          The description of the Registrant&#146;s Common Stock contained in the
          Registration Statement on Form 8-A filed with the Securities and Exchange
          Commission on September 13, 2000. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and
15(d) of the Securities Exchange Act of 1934, as amended, prior to the filing of a
post-effective amendment which indicates that all the securities offered have been sold or
which deregisters all the securities then remaining unsold, shall be deemed to be
incorporated by reference in this Registration Statement and to be part thereof from the
date of filing of such documents. </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 4. Description of
Securities. </FONT></H1>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
Applicable.</I></FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 5. Interest of
Named Experts and Counsel. </FONT></H1>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
Applicable.</I></FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 6. Indemnification
of Officers and Directors. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section
721 through 726 inclusive of the Business Corporation Law of New York permits
indemnification of directors, officers and employees of a corporation under certain
conditions and subject to certain limitations. The Registrant&#146;s Certificate of
Incorporation and Bylaws require the Registrant to indemnify its officers, directors and
employees to the fullest extent permitted by law, including full or partial
indemnification for any judgment, settlement or related expense. In addition, advances of
expenses to officers and directors are permitted upon an undertaking by the person to be
indemnified to repay all such expenses if he or she is ultimately found not to be entitled
to indemnification. The indemnification provision in the Registrant&#146;s Certificate of
Incorporation applies to all actions and proceedings including those brought by or in the
right of the Registrant. Directors and officers remain liable for acts and omissions not
in good faith or which involve intentional misconduct and transactions from which such
officer or director derives improper personal benefit. The Registrant maintains insurance
to cover directors and officers against liability which they may incur in such capacity. </FONT></P>



<P align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>3</FONT></P>
<HR SIZE=5 COLOR=GRAY NOSHADE>


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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 7. Exemption from
Registration Claimed. </FONT></H1>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
Applicable.</I></FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 8. Exhibits. </FONT></H1>


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<TR VALIGN=Bottom>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit Number</FONT><HR WIDTH=55% SIZE=1 COLOR=BLACK NOSHADE></TH>
<TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Description</FONT><HR WIDTH=90% SIZE=1 COLOR=BLACK NOSHADE></TH></TR>
</TABLE>
<BR>





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<TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.1 </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Certificate of Incorporation of the Registrant filed on April 28, 1970, as amended on
October 12, 1971, as further amended on April 21, 1972, as further amended on
July&nbsp;17, 1979, as further amended on May 22, 1985, as further amended on
July&nbsp;30, 1986, as further amended on July 19, 1989, as further amended on
November&nbsp;16, 1995 (changing the name of the Corporation to 4Kids Entertainment, Inc.)
(1) </FONT></TD>
</TR>
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<TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>            4.2  </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Certificate
of Amendment to the Certificate of Incorporation of the Registrant,
                              dated April 29, 1999 (2) </FONT></TD>
</TR>
</TABLE>
<BR>






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<TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>            4.3  </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Certificate
of Amendment to the Certificate of Incorporation of the Registrant,
                              dated May 18, 2000 (3) </FONT></TD>
</TR>
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<TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>            4.4  </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>By-Laws
of the Registrant adopted by the Board of Directors on March 28, 1991 (4) </FONT></TD>
</TR>
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<BR>




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<TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>            4.5  </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Form
of Common Stock Certificate (5) </FONT></TD>
</TR>
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<TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>            5.1  </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Opinion
of Kaye Scholer LLP(*) </FONT></TD>
</TR>
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<BR>



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<TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>            10.1  </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2006
Long-Term Incentive Compensation Plan (6) </FONT></TD>
</TR>
</TABLE>
<BR>



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<TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
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<TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>            23.1  </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of Eisner LLP (*) </FONT></TD>
</TR>
</TABLE>
<BR>



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<TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>            23.2  </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of Kaye Scholer LLP (included in Exhibit 5.1) </FONT></TD>
</TR>
</TABLE>
<BR>


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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(*)&nbsp;&nbsp;&nbsp;&nbsp;
          Filed herewith. </FONT></P>



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</TD>
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<BR>

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     <TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
          <TR VALIGN=TOP>
          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(1)</FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Incorporated by reference to the Registrant&#146;s Annual Report on Form 10-K
          for the year ended December 31, 1995 (File No. 000-07843). </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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     <TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
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          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(2)</FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Incorporated by reference to the Registrant&#146;s 1999 Proxy Statement for
          Annual Meeting of Shareholders held April&nbsp;29, 1999 (File No. 000-07843). </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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     <TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
          <TR VALIGN=TOP>
          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(3)</FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Incorporated by reference to the Registrant&#146;s 2000 Proxy Statement for
          Annual Meeting of Shareholders held May&nbsp;17, 2000 (File No. 000-07843). </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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     <TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
          <TR VALIGN=TOP>
          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4)</FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Incorporated by reference to the Registrant&#146;s Annual Report on Form 10-K
          for the year ended December 31, 1990 (File No. 000-07843). </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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     <TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
          <TR VALIGN=TOP>
          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(5)</FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Incorporated by reference to the Registrant&#146;s Registration Statement on
          Form S-1 declared effective March 7, 1986 (File No. 33-3056). </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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     <TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
          <TR VALIGN=TOP>
          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(6)</FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Incorporated by reference to the Registrant&#146;s Definitive Proxy Statement
          relating to the Registrant&#146;s 2006 Annual Meeting of Stockholders filed with
          the Securities and Exchange Commission on June 20, 2006. </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 9. Undertakings. </FONT></H1>

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               <TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
               <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(a) </FONT></TD>
               <TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
               The Registrant hereby undertakes: </FONT></TD>
               </TR>
               </TABLE>
               <BR>

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          <TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
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               <TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
               <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(1) </FONT></TD>
               <TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
               To file, during any period in which offers or sales are being made, a
               post-effective amendment to this registration statement; </FONT></TD>
               </TR>
               </TABLE>
               <BR>

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          <TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
               <TR VALIGN=TOP>
               <TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
               <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(i) </FONT></TD>
               <TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
               To include any prospectus required by section&nbsp;10(a)(3) of the Securities
               Act of 1933, as amended; </FONT></TD>
               </TR>
               </TABLE>
               <BR>


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<TD>

<P align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4</FONT></P>
<HR SIZE=5 COLOR=GRAY NOSHADE>


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</TD>
</TR>
</TABLE>
<BR>


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               <TR VALIGN=TOP>
               <TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
               <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(ii) </FONT></TD>
               <TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
               To reflect in the prospectus any facts or events arising after the effective
               date of the registration statement (or the most recent post-effective amendment
               thereof) which, individually or in the aggregate, represent a fundamental change
               in the information set forth in the registration statement. Notwithstanding the
               foregoing, any increase or decrease in 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
               Securities and Exchange 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 &#147;Calculation of
               Registration Fee&#148; table in the effective registration statement; and </FONT></TD>
               </TR>
               </TABLE>
               <BR>

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          <TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
               <TR VALIGN=TOP>
               <TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
               <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(iii) </FONT></TD>
               <TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
               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. </FONT></TD>
               </TR>
               </TABLE>
               <BR>

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<TR VALIGN=TOP>
<TD WIDTH=20%>&nbsp;</TD>
<TD WIDTH=80%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
<I>Provided</I>,
<I>however</I>, that the undertakings set forth in paragraphs (a)(1)(i) and (a)(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 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.</FONT></TD>
</TR>
</TABLE>
<BR>

<TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
               <TR VALIGN=TOP>
               <TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
               <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(2) </FONT></TD>
               <TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          That, for the purpose of determining any liability under the Securities Act of
          1933, as amended, 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
          <I>bona fide </I>offering thereof. </FONT></TD>
          </TR>
          </TABLE>
          <BR>

<TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
               <TR VALIGN=TOP>
               <TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
               <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(3) </FONT></TD>
               <TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          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></TD>
          </TR>
          </TABLE>
          <BR>

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          <TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
               <TR VALIGN=TOP>
               <TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
               <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(b) </FONT></TD>
               <TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          The undersigned Registrant hereby undertakes that, for purposes of determining
          any liability under the Securities Act of 1933, as amended, each filing of the
          Registrant&#146;s annual report pursuant to Section 13(a) or 15(d) of the
          Securities Exchange Act of 1934, as amended 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 <I>bona fide </I>offering
          thereof. </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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          <TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
               <TR VALIGN=TOP>
               <TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
               <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(c) </FONT></TD>
               <TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Insofar as indemnification for liabilities arising under the Securities Act of
          1933, as amended, may be permitted to directors, officers and controlling
          persons of the Registrant pursuant to the foregoing provisions, or otherwise,
          the Registrant has been advised that in the opinion of the Securities and
          Exchange Commission such indemnification is against public policy as expressed
          in the Securities Act 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
          Securities Act and will be governed by the final adjudication of such issue. </FONT></TD>
          </TR>
          </TABLE>
          <BR>


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<TD>


<P align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>5</FONT></P>
<HR SIZE=5 COLOR=GRAY NOSHADE>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURES </FONT></H1>

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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, 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 New York, state of New York, on
this 29th day of September, 2006. </FONT></P>


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<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
4KIDS
ENTERTAINMENT, INC.</FONT></TD>
</TR>
</TABLE>
<BR>




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<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
By:
<U><I>/s/ Alfred R. Kahn </I></U></FONT></TD>
</TR>
</TABLE>



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<TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Alfred
R. Kahn, <BR>&nbsp;&nbsp;Chairman of the Board and <BR>&nbsp;&nbsp;Chief Executive Officer  </FONT></TD>
</TR>
</TABLE><BR>
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<TABLE WIDTH=600 CELLSPACING=0 CELLPADDING=0 BORDER=0>
<TR VALIGN=TOP>
<TD>

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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, as amended, this Registration Statement
has been signed below by the following persons in the capacities and on the dates
indicated. </FONT></P>

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</TD>
</TR>
</TABLE>
<BR>


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<TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Date: September 29, 2006  </FONT></TD>
</TR>
</TABLE>
<BR>



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<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
By:
<U><I>/s/ Alfred R. Kahn </I></U></FONT></TD>
</TR>
</TABLE>



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<TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Alfred
R. Kahn, <BR>&nbsp;&nbsp;Chairman of the Board, <BR>&nbsp;&nbsp;Chief Executive Officer and<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Director </FONT></TD>
</TR>
</TABLE>

<BR>



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<TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Date: September 29, 2006  </FONT></TD>
</TR>
</TABLE>
<BR>









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<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
By:
<U><I>/s/ Richard Block </I></U></FONT></TD>
</TR>
</TABLE>



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<TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Richard Block,<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Director </FONT></TD>
</TR>
</TABLE>

<BR>
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<TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Date: September 29, 2006  </FONT></TD>
</TR>
</TABLE>
<BR>


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<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
By:
<U><I>/s/ Jay Emmett </I></U></FONT></TD>
</TR>
</TABLE>



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<TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Jay Emmett, <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Director </FONT></TD>
</TR>
</TABLE>

<BR>
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<TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Date: September 29, 2006  </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
By:
<U><I>/s/ Michael Goldstein </I></U></FONT></TD>
</TR>
</TABLE>



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<TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Michael Goldstein, <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Director </FONT></TD>
</TR>
</TABLE>

<BR>
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<TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Date: September 29, 2006  </FONT></TD>
</TR>
</TABLE>
<BR>


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<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
By:
<U><I>/s/ Randy O. Rissman</I></U></FONT></TD>
</TR>
</TABLE>



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<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Randy O. Rissman, <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Director </FONT></TD>
</TR>
</TABLE>

<BR>
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<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Date: September 29, 2006 </FONT></TD>
</TR>
</TABLE>
<BR>

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<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
By:
<U><I>/s/ Bruce R. Foster </I></U></FONT></TD>
</TR>
</TABLE>



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<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Bruce R. Foster, <BR>&nbsp;&nbsp;&nbsp;Executive Vice President,<BR>&nbsp;Treasurer, Chief Financial <BR>Officer  and Principal Accounting Officer  </FONT></TD>
</TR>
</TABLE>
<BR>



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<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Date: September 29, 2006 </FONT></TD>
</TR>
</TABLE>
<BR>

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<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
By:
<U><I>/s/ Samuel R. Newborn </I></U></FONT></TD>
</TR>
</TABLE>



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<TR VALIGN=TOP>
<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Samuel R. Newborn, <BR>&nbsp;&nbsp;&nbsp;Executive Vice President,<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;General Counsel <BR> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;and Director  </FONT></TD>
</TR>
</TABLE>
<BR>










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<TD>

<P align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>6</FONT></P>
<HR SIZE=5 COLOR=GRAY NOSHADE>


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</TD>
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<BR>


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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit Index </FONT></H1>


<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=600>
<TR VALIGN=Bottom>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit Number</FONT><HR WIDTH=55% SIZE=1 COLOR=BLACK NOSHADE></TH>
<TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Description</FONT><HR WIDTH=90% SIZE=1 COLOR=BLACK NOSHADE></TH></TR>
</TABLE>
<BR>




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<TR VALIGN=TOP>
<TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.1 </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Certificate of Incorporation of the Registrant filed on April 28, 1970, as amended on
October 12, 1971, as further amended on April 21, 1972, as further amended on
July&nbsp;17, 1979, as further amended on May 22, 1985, as further amended on
July&nbsp;30, 1986, as further amended on July 19, 1989, as further amended on
November&nbsp;16, 1995 (changing the name of the Corporation to 4Kids Entertainment, Inc.)
(1) </FONT></TD>
</TR>
</TABLE>
<BR>

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<TR VALIGN=TOP>
<TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>            4.2  </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Certificate
of Amendment to the Certificate of Incorporation of the Registrant,
                              dated April 29, 1999 (2) </FONT></TD>
</TR>
</TABLE>
<BR>






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<TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>            4.3  </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Certificate
of Amendment to the Certificate of Incorporation of the Registrant,
                              dated May 18, 2000 (3) </FONT></TD>
</TR>
</TABLE>
<BR>



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<TR VALIGN=TOP>
<TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>            4.4  </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>By-Laws
of the Registrant adopted by the Board of Directors on March 28, 1991 (4) </FONT></TD>
</TR>
</TABLE>
<BR>




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<TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>            4.5  </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Form
of Common Stock Certificate (5) </FONT></TD>
</TR>
</TABLE>
<BR>



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<TR VALIGN=TOP>
<TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>            5.1  </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Opinion
of Kaye Scholer LLP(*) </FONT></TD>
</TR>
</TABLE>
<BR>



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<TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>            10.1  </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2006
Long-Term Incentive Compensation Plan (6) </FONT></TD>
</TR>
</TABLE>
<BR>



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<TR VALIGN=TOP>
<TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>            23.1  </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of Eisner LLP (*) </FONT></TD>
</TR>
</TABLE>
<BR>



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<TD WIDTH=20%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>            23.2  </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of Kaye Scholer LLP (included in Exhibit 5.1) </FONT></TD>
</TR>
</TABLE>
<BR>


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<TD>



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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(*)&nbsp;&nbsp;&nbsp;&nbsp;
          Filed herewith. </FONT></P>



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          <TR VALIGN=TOP>
          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(1)</FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Incorporated by reference to the Registrant&#146;s Annual Report on Form 10-K
          for the year ended December 31, 1995 (File No. 000-07843). </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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     <TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
          <TR VALIGN=TOP>
          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(2)</FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Incorporated by reference to the Registrant&#146;s 1999 Proxy Statement for
          Annual Meeting of Shareholders held April&nbsp;29, 1999 (File No. 000-07843). </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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          <TR VALIGN=TOP>
          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(3)</FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Incorporated by reference to the Registrant&#146;s 2000 Proxy Statement for
          Annual Meeting of Shareholders held May&nbsp;17, 2000 (File No. 000-07843). </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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     <TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
          <TR VALIGN=TOP>
          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(4)</FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Incorporated by reference to the Registrant&#146;s Annual Report on Form 10-K
          for the year ended December 31, 1990 (File No. 000-07843). </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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     <TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0 BORDER=0>
          <TR VALIGN=TOP>
          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(5)</FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Incorporated by reference to the Registrant&#146;s Registration Statement on
          Form S-1 declared effective March 7, 1986 (File No. 33-3056). </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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          <TR VALIGN=TOP>
          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(6)</FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Incorporated by reference to the Registrant&#146;s Definitive Proxy Statement
          relating to the Registrant&#146;s 2006 Annual Meeting of Stockholders filed with
          the Securities and Exchange Commission on June 20, 2006. </FONT></TD>
          </TR>
          </TABLE>
          <BR>


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<TD>


<P align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>7</FONT></P>
<HR SIZE=5 COLOR=GRAY NOSHADE>



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</HTML>
[{"type": "S-8", "sequence": "1", "filename": "forms81032006.htm", "description": "FORM S-8 DATE OCTOBER 3, 2006", "secsgml_size_bytes": 58042}]
{"company-data": {"conformed-name": "4 KIDS ENTERTAINMENT INC", "cik": "0000058592", "assigned-sic": "6794", "irs-number": "132691380", "state-of-incorporation": "NY", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-137768", "film-number": "061124746"}, "business-address": {"street1": "1414 AVE OF THE AMERICAS", "city": "NEW YORK", "state": "NY", "zip": "10019", "phone": "2127587666"}, "mail-address": {"street1": "1414 AVENUE OF THE AMERICAS", "city": "NEW YORK", "state": "NY", "zip": "10019"}, "former-company": [{"former-conformed-name": "LEISURE CONCEPTS INC", "date-changed": "19920703"}, {"former-conformed-name": "AMERICAN LEISURE INDUSTRIES INC", "date-changed": "19740822"}]}
As
filed with the Securities and Exchange Commission on October 3, 2006
UNITED STATES
SECURITIES AND
EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
_________________
FORM S-8
REGISTRATION STATEMENT
UNDER THE SECURITIES
ACT OF 1933
_________________
4KIDS ENTERTAINMENT,
INC.
(Exact
name of registrant as specified in its charter)
New York
(State or other jurisdiction of
incorporation or organization)
13-2691380
(I.R.S. Employer
Identification No.)
1414 Avenue of the Americas
New York, New York 10019
(212) 758-7666
(
Address, including zip code, and telephone number,
      including area code,
of Registrant's principal executive offices)
4Kids Entertainment,
Inc. 2006 Long-Term Incentive Compensation Plan
(Full Title of the Plan)
Rory A. Greiss
Kaye Scholer LLP
425 Park Avenue
New York, New York 10022
(Name
and address of agent for service)
(212)
836-8000
(Telephone
number, including area code,
of agent for service)
CALCULATION OF
REGISTRATION FEE
Title of securities to
be registered
Amount to be
registered
Proposed maximum
offering price per
share (1)
Proposed maximum
aggregate offering
price (1)
Amount of
registration fee
Common Stock, par value
600,000 shares
$16.66 (2)
$
9,996,000
$1,069.57
$.01 per share
_________________
(1)
Estimated solely for the purpose of calculating the registration fee.
(2)
Estimated pursuant to paragraphs (c) and (h) of Rule 457 under the Securities
          Act of 1933, as amended, solely for the purpose of calculating the registration
          fee, based upon the average of the high and low prices of the Common Stock on
          The New York Stock Exchange on September 29, 2006.
Pursuant
to Rule 416(c) under the Securities Act of 1933, as amended, this Registration Statement
also covers such additional indeterminate number of shares as may become issuable pursuant
to anti-dilution and adjustment provisions of any options to purchase shares registered
hereby.
PART I
INFORMATION REQUIRED
IN THIS SECTION 10(a) PROSPECTUS
Item 1. Plan Information.
See
Item 2 below.
Item 2. Registrant
Information and Employee Plan Annual Information.
The
document containing the information specified in Part I of this Registration Statement on
Form S-8 will be sent or given to participants in the Plan as specified by Rule 428(b)(1)
under the Securities Act of 1933, as amended. Such documents are not required to be, and
are not being, filed by the Registrant with the Securities and Exchange Commission, either
as part of this Registration Statement or as prospectuses or prospectus supplements
pursuant to Rule 424 under the Securities Act of 1933, as amended. Such documents,
together with the documents incorporated by reference herein pursuant to Item 3 of Part II
of this Registration Statement on Form S-8, constitute a prospectus that meets the
requirements of Section 10(a) of the Securities Act of 1933, as amended.
PART II
INFORMATION REQUIRED
IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents
by Reference.
The
following documents filed with the Securities and Exchange Commission pursuant to the
Securities Exchange Act of 1934, as amended , are incorporated by reference into this
Registration Statement.
(a)    
          The Registrant's Annual Report on Form 10-K for the fiscal year ended
          December 31, 2005 filed with the Securities and Exchange Commission on March 15,
          2006.
(b)    
          The Registrant's Current Report on Form 8-K filed with the Securities and
          Exchange Commission on January 13, 2006.
2
(c)    
          The Registrant's Current Report on Form 8-K filed with the Securities and
          Exchange Commission on March 8, 2006.
(d)    
          The Registrant's Current Report on Form 8-K filed with the Securities and
          Exchange Commission on March 15, 2006.
(e)    
          The Registrant's Current Report on Form 8-K filed with the Securities and
          Exchange Commission on April 12, 2006.
(f)    
          The Registrant's Quarterly Report on Form 10-Q for the quarter ended March
          31, 2006 filed with the Securities and Exchange Commission on May 10, 2006.
(g)    
          The Registrant's Current Report on Form 8-K filed with the Securities and
          Exchange Commission on May 10, 2006.
(h)    
          The Registrant's Current Report on Form 8-K filed with the Securities and
          Exchange Commission on May 18, 2006.
(i)    
          The Registrant's Current Report on Form 8-K filed with the Securities and
          Exchange Commission on June 23, 2006.
(j)    
          The Registrant's Quarterly Report on Form 10-Q for the quarter ended June
          30, 2006 filed with the Securities and Exchange Commission on August 9, 2006.
(k)    
          The Registrant's Current Report on Form 8-K filed with the Securities and
          Exchange Commission on August 9, 2006.
(l)    
          The description of the Registrant's Common Stock contained in the
          Registration Statement on Form 8-A filed with the Securities and Exchange
          Commission on September 13, 2000.
All
documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and
15(d) of the Securities Exchange Act of 1934, as amended, prior to the filing of a
post-effective amendment which indicates that all the securities offered have been sold or
which deregisters all the securities then remaining unsold, shall be deemed to be
incorporated by reference in this Registration Statement and to be part thereof from the
date of filing of such documents.
Item 4. Description of
Securities.
Not
Applicable.
Item 5. Interest of
Named Experts and Counsel.
Not
Applicable.
Item 6. Indemnification
of Officers and Directors.
Section
721 through 726 inclusive of the Business Corporation Law of New York permits
indemnification of directors, officers and employees of a corporation under certain
conditions and subject to certain limitations. The Registrant's Certificate of
Incorporation and Bylaws require the Registrant to indemnify its officers, directors and
employees to the fullest extent permitted by law, including full or partial
indemnification for any judgment, settlement or related expense. In addition, advances of
expenses to officers and directors are permitted upon an undertaking by the person to be
indemnified to repay all such expenses if he or she is ultimately found not to be entitled
to indemnification. The indemnification provision in the Registrant's Certificate of
Incorporation applies to all actions and proceedings including those brought by or in the
right of the Registrant. Directors and officers remain liable for acts and omissions not
in good faith or which involve intentional misconduct and transactions from which such
officer or director derives improper personal benefit. The Registrant maintains insurance
to cover directors and officers against liability which they may incur in such capacity.
3
Item 7. Exemption from
Registration Claimed.
Not
Applicable.
Item 8. Exhibits.
Exhibit Number
Description
4.1
Certificate of Incorporation of the Registrant filed on April 28, 1970, as amended on
October 12, 1971, as further amended on April 21, 1972, as further amended on
July 17, 1979, as further amended on May 22, 1985, as further amended on
July 30, 1986, as further amended on July 19, 1989, as further amended on
November 16, 1995 (changing the name of the Corporation to 4Kids Entertainment, Inc.)
(1)
4.2
Certificate
of Amendment to the Certificate of Incorporation of the Registrant,
                              dated April 29, 1999 (2)
4.3
Certificate
of Amendment to the Certificate of Incorporation of the Registrant,
                              dated May 18, 2000 (3)
4.4
By-Laws
of the Registrant adopted by the Board of Directors on March 28, 1991 (4)
4.5
Form
of Common Stock Certificate (5)
5.1
Opinion
of Kaye Scholer LLP(*)
10.1
2006
Long-Term Incentive Compensation Plan (6)
23.1
Consent
of Eisner LLP (*)
23.2
Consent
of Kaye Scholer LLP (included in Exhibit 5.1)
(*)    
          Filed herewith.
(1)
Incorporated by reference to the Registrant's Annual Report on Form 10-K
          for the year ended December 31, 1995 (File No. 000-07843).
(2)
Incorporated by reference to the Registrant's 1999 Proxy Statement for
          Annual Meeting of Shareholders held April 29, 1999 (File No. 000-07843).
(3)
Incorporated by reference to the Registrant's 2000 Proxy Statement for
          Annual Meeting of Shareholders held May 17, 2000 (File No. 000-07843).
(4)
Incorporated by reference to the Registrant's Annual Report on Form 10-K
          for the year ended December 31, 1990 (File No. 000-07843).
(5)
Incorporated by reference to the Registrant's Registration Statement on
          Form S-1 declared effective March 7, 1986 (File No. 33-3056).
(6)
Incorporated by reference to the Registrant's Definitive Proxy Statement
          relating to the Registrant's 2006 Annual Meeting of Stockholders filed with
          the Securities and Exchange Commission on June 20, 2006.
Item 9. Undertakings.
(a)
The 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, as amended;
4
(ii)
To reflect in the prospectus any facts or events arising after the effective
               date of the registration statement (or the most recent post-effective amendment
               thereof) which, individually or in the aggregate, represent a fundamental change
               in the information set forth in the registration statement. Notwithstanding the
               foregoing, any increase or decrease in 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
               Securities and Exchange 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; and
(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 (a)(1)(i) and (a)(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 Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Securities
Exchange Act of 1934 that are incorporated by reference in this Registration Statement.
(2)
That, for the purpose of determining any liability under the Securities Act of
          1933, as amended, 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, as amended, each filing of the
          Registrant's annual report pursuant to Section 13(a) or 15(d) of the
          Securities Exchange Act of 1934, as amended 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, as amended, may be permitted to directors, officers and controlling
          persons of the Registrant pursuant to the foregoing provisions, or otherwise,
          the Registrant has been advised that in the opinion of the Securities and
          Exchange Commission such indemnification is against public policy as expressed
          in the Securities Act 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
          Securities Act and will be governed by the final adjudication of such issue.
5
SIGNATURES
Pursuant
to the requirements of the Securities Act of 1933, as amended, the Registrant certifies
that it has reasonable grounds to believe that it meets all of the requirements for filing
on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by
the undersigned, thereunto duly authorized, in the city of New York, state of New York, on
this 29th day of September, 2006.
4KIDS
ENTERTAINMENT, INC.
By:
/s/ Alfred R. Kahn
Alfred
R. Kahn,
Chairman of the Board and
Chief Executive Officer
Pursuant
to the requirements of the Securities Act of 1933, as amended, this Registration Statement
has been signed below by the following persons in the capacities and on the dates
indicated.
Date: September 29, 2006
By:
/s/ Alfred R. Kahn
Alfred
R. Kahn,
Chairman of the Board,
Chief Executive Officer and
Director
Date: September 29, 2006
By:
/s/ Richard Block
Richard Block,
Director
Date: September 29, 2006
By:
/s/ Jay Emmett
Jay Emmett,
Director
Date: September 29, 2006
By:
/s/ Michael Goldstein
Michael Goldstein,
Director
Date: September 29, 2006
By:
/s/ Randy O. Rissman
Randy O. Rissman,
Director
Date: September 29, 2006
By:
/s/ Bruce R. Foster
Bruce R. Foster,
Executive Vice President,
Treasurer, Chief Financial
Officer  and Principal Accounting Officer
Date: September 29, 2006
By:
/s/ Samuel R. Newborn
Samuel R. Newborn,
Executive Vice President,
General Counsel
and Director
6
Exhibit Index
Exhibit Number
Description
4.1
Certificate of Incorporation of the Registrant filed on April 28, 1970, as amended on
October 12, 1971, as further amended on April 21, 1972, as further amended on
July 17, 1979, as further amended on May 22, 1985, as further amended on
July 30, 1986, as further amended on July 19, 1989, as further amended on
November 16, 1995 (changing the name of the Corporation to 4Kids Entertainment, Inc.)
(1)
4.2
Certificate
of Amendment to the Certificate of Incorporation of the Registrant,
                              dated April 29, 1999 (2)
4.3
Certificate
of Amendment to the Certificate of Incorporation of the Registrant,
                              dated May 18, 2000 (3)
4.4
By-Laws
of the Registrant adopted by the Board of Directors on March 28, 1991 (4)
4.5
Form
of Common Stock Certificate (5)
5.1
Opinion
of Kaye Scholer LLP(*)
10.1
2006
Long-Term Incentive Compensation Plan (6)
23.1
Consent
of Eisner LLP (*)
23.2
Consent
of Kaye Scholer LLP (included in Exhibit 5.1)
(*)    
          Filed herewith.
(1)
Incorporated by reference to the Registrant's Annual Report on Form 10-K
          for the year ended December 31, 1995 (File No. 000-07843).
(2)
Incorporated by reference to the Registrant's 1999 Proxy Statement for
          Annual Meeting of Shareholders held April 29, 1999 (File No. 000-07843).
(3)
Incorporated by reference to the Registrant's 2000 Proxy Statement for
          Annual Meeting of Shareholders held May 17, 2000 (File No. 000-07843).
(4)
Incorporated by reference to the Registrant's Annual Report on Form 10-K
          for the year ended December 31, 1990 (File No. 000-07843).
(5)
Incorporated by reference to the Registrant's Registration Statement on
          Form S-1 declared effective March 7, 1986 (File No. 33-3056).
(6)
Incorporated by reference to the Registrant's Definitive Proxy Statement
          relating to the Registrant's 2006 Annual Meeting of Stockholders filed with
          the Securities and Exchange Commission on June 20, 2006.
7