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<title>s8.091905</title>

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<p align=center><b><font size="2">As filed
with the </font> </b><font size="2"><b>United States</b></font><b><font size="2"> Securities and Exchange Commission on September
21,
2005</font></b></p>


<p align=right><b><font size="2">Registration
No. 333-________</font></b></p>


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<p align=left>&nbsp;</p>

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<p align=center><b><font size="2">UNITED STATES SECURITIES AND
EXCHANGE COMMISSION<br>
Washington</font></b><font size="2"><b>, D.C.</b></font><b><font size="2">20549</font></b></p>

<p align=center><b><font size="2">_________________________________</font></b></p>

<p align=center><b><font size="2">FORM S-8<br>
REGISTRATION
STATEMENT<br>
UNDER THE
SECURITIES ACT OF 1933<br>
________________________________</font></b></p>

<p align=center><b><font size="2">ROCK OF AGES CORPORATION</font></b></p>

<p align=center><font size="2">(Exact name of registrant as
specified in its charter)</font></p>

<div align=center>

<table border=0 cellspacing=0 cellpadding=0>
 <tr>
  <td width=221 valign=top>
  <p align=center><b><font size="2">Delaware</font></b></p>
  </td>
  <td width=24 valign=top>
  <p align=center>&nbsp;</p>
  </td>
  <td width=221 valign=top>
  <p align=center><font size="2">03-0153200</font></p>
  </td>
 </tr>
 <tr>
  <td width=221 valign=top>
  <p align=center><font size="2">(State
  or other jurisdiction of incorporation or organization)</font></p>
  </td>
  <td width=24 valign=top>
  <p align=center>&nbsp;</p>
  </td>
  <td width=221 valign=top>
  <p align=center><font size="2">(I.R.S.
  Employer Identification No.)</font></p>
  </td>
 </tr>
</table>

</div>

<p align=center><b><font size="2">772 Graniteville Road<br>
Graniteville</font></b><font size="2"><b>, Vermont</b></font><b><font size="2">05654</font></b><font size="2"><br>
(Address of Principal Executive
Offices) (Zip Code)<br>
_________________________________</font></p>

<p align=center><b><font size="2">Rock of
Ages Corporation 2005 Stock Plan</font></b><font size="2"><br>
(Full title of
the plan)</font></p>

<p align=center><font size="2">_________________________________</font></p>

<p align=center><b><font size="2">Kurt M. Swenson<br>
Chairman,
President and Chief Executive Officer<br>
Rock of
Ages Corporation<br>
772
  Graniteville Road<br>
Graniteville</font></b><font size="2"><b>, Vermont05654<br> </b>(Name and address of agent for
service)</font></p>

<p align=center><b><font size="2">(802)
476-3121</font></b><font size="2"><br>
(Telephone
Number, Including Area<br>
Code, of Agent for Service)</font></p>

<p align=center><font size="2">________________________________</font></p>

<p align=center><b><font size="2">CALCULATION OF REGISTRATION
FEE</font></b></p>

<table border=0 cellspacing=0 cellpadding=0 width="691">
 <tr>
  <td width=279 valign=bottom>
  <p align=center><b><font size="2">Title
  of Securities To Be Registered</font></b></p>
  </td>
  <td width=112 valign=bottom>
  <p align=center><b><font size="2">Amount
  to Be Registered (1)</font></b></p>
  </td>
  <td width=116 valign=bottom>
  <p align=center><b><font size="2">Proposed
  Maximum Offering Price per Share (2)</font></b></p>
  </td>
  <td width=99 valign=bottom>
  <p align=center><b><font size="2">Proposed
  Maximum Aggregate Offering Price (2)</font></b></p>
  </td>
  <td width=85 valign=bottom>
  <p align=center><b><font size="2">Amount
  of Registration Fee (3)</font></b></p>
  </td>
 </tr>
 <tr>
  <td width=279 valign=bottom>
  <p><font size="2">Class A Common Stock</font></p>
  </td>
  <td width=112 valign=bottom>
  <p align=center><font size="2">550,000
  shares</font></p>
  </td>
  <td width=116 valign=bottom>
  <p align="center"><font size="2">$5.44</font></td>
  <td width=99 valign=bottom>
  <p align="center"><font size="2">$2,992,000.00</font></td>
  <td width=85 valign=bottom>
  <p align=center><font size="2">$353.00</font></p>
  </td>
 </tr>
</table>

<p>&nbsp;</p>

<table border="1" cellpadding="0" cellspacing="0" style="border-collapse: collapse; border-width: 0" bordercolor="#111111" width="100%" id="AutoNumber1">
  <tr>
    <td width="5%" style="border-style: none; border-width: medium" valign="top">
    <font size="2">(1)</font></td>
    <td width="95%" style="border-style: none; border-width: medium" valign="top"><font size="2">The
Class A Common Stock, par value $.01 per share (the &quot;Class A Common
Stock&quot;) being registered relates to option and restricted stock grants to
be made in the future pursuant to the Rock of Ages 2005 Stock Plan (the
&quot;Stock Plan&quot;), with option exercise prices to be determined. The
aggregate number of shares to be registered is subject to adjustment by reason
of recapitalization, stock splits, reverse stock split, stock dividends and
other events pursuant to the terms of the Plan (the "Stock Plan"), as
applicable. Accordingly, pursuant to Rule 416 under the Securities Act of
1933, as amended (the &quot;Securities Act&quot;), this Registration Statement
covers, in addition to the number of shares of Class A Common Stock shown in
the table above, an indeterminate number of shares of the Registrant's common
stock which may be subject to grant or otherwise issuable by operation of the
provisions of the Stock Plan governing such adjustments.</font></td>
  </tr>
</table>
<hr>
<table border="1" cellpadding="0" cellspacing="0" style="border-collapse: collapse; border-width: 0" bordercolor="#111111" width="100%" id="AutoNumber2">
  <tr>
    <td width="6%" style="border-style: none; border-width: medium" valign="top">
    <font size="2">(2)</font></td>
    <td width="94%" style="border-style: none; border-width: medium" valign="top"><font size="2">Estimated pursuant to Rule 457(c) and (h)
of the Securities Act, solely for the purpose of calculating the registration
fee, on the basis of the average of the high and low selling prices of the
Class A Common Stock as reported on The Nasdaq National Market on September 19, 2005.</font></td>
  </tr>
  <tr>
    <td width="6%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="94%" style="border-style: none; border-width: medium">&nbsp;</td>
  </tr>
  <tr>
    <td width="6%" style="border-style: none; border-width: medium" valign="top">
    <font size="2">(3)</font></td>
    <td width="94%" style="border-style: none; border-width: medium" valign="top"><font size="2">
    The registration fee has been calculated pursuant to Section 6(b) of the
    Securities Act by multiplying .0001177 by the proposed maximum aggregate
    offering price (as computed in accordance with Rule 457 under the Securities
    Act solely for the purpose of determining the registration fee of the
    securities registered hereby).</font></td>
  </tr>
</table>
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&nbsp;</div>



<p>&nbsp;</p>

<hr>

<p><b><font size="2"><br>
</font>
</b></p>


<div>

<p align=center><font size="2"><b>P</b></font><b><font size="2">ART I</font></b></p>

<p align=center><b><font size="2">INFORMATION
REQUIRED IN THE SECTION 10(A) PROSPECTUS</font></b></p>

<p><font size="2">&nbsp;&nbsp;&nbsp; The documents
containing the information specified in Part I have been sent or given to
employees as specified by Rule 428(b)(1). Such documents are not being filed
with the Securities and Exchange Commission (the &quot;Commission&quot;) either
as part of this Registration Statement or as prospectuses or prospectus
supplements pursuant to Rule 424. Such documents and the documents incorporated
by reference in this Registration Statement pursuant to Item 3 of Part II of
this Form, taken together, constitute a prospectus that meets the requirements
of Section 10(a) of the Securities Act.</font></p>

<p align=center><b><font size="2">PART
II</font></b></p>

<p align=center><b><font size="2">INFORMATION
REQUIRED IN THE REGISTRATION STATEMENT</font></b></p>

<p><b><font size="2">Item 3:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Incorporation
of Documents by Reference</font></b></p>

<p><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Registrant hereby incorporates by reference into this
Registration Statement the following documents, which have been previously
filed by the Registrant with the Commission:</font></p>

<table border="1" cellpadding="0" cellspacing="0" style="border-collapse: collapse; border-width: 0" bordercolor="#111111" width="100%" id="AutoNumber3">
  <tr>
    <td width="4%" style="border-style: none; border-width: medium" valign="top">
    <font size="2">(1)</font></td>
    <td width="96%" style="border-style: none; border-width: medium" valign="top"><font size="2">
    Annual Report on Form 10-K for the year ended December 31, 2004 (filed with
    the Commission on March 30, 2005), as amended by Amendment No. 1 thereto on
    Form 10-K/A filed with the Commission on May 25, 2005;</font></td>
  </tr>
  <tr>
    <td width="4%" style="border-style: none; border-width: medium" valign="top">&nbsp;</td>
    <td width="96%" style="border-style: none; border-width: medium" valign="top">&nbsp;</td>
  </tr>
  <tr>
    <td width="4%" style="border-style: none; border-width: medium" valign="top">
    <font size="2">(2)</font></td>
    <td width="96%" style="border-style: none; border-width: medium" valign="top"><font size="2">
    Quarterly Report on Form 10-Q for the quarter ended April 2, 2005 filed with
    the Commission on May 17, 2005 and Quarterly Report on Form 10-Q for the
    quarter ended July 2, 2005 filed with the Commission on August 16, 2005;</font></td>
  </tr>
  <tr>
    <td width="4%" style="border-style: none; border-width: medium" valign="top">&nbsp;</td>
    <td width="96%" style="border-style: none; border-width: medium" valign="top">&nbsp;</td>
  </tr>
  <tr>
    <td width="4%" style="border-style: none; border-width: medium" valign="top">
    <font size="2">(3)</font></td>
    <td width="96%" style="border-style: none; border-width: medium" valign="top"><font size="2">
    Current Reports on Form 8-K filed with the Commission on January 4, 2005,
    January 27, 2005, February 1, 2005, February 11, 2005, February 18, 2005,
    February 24, 2005, March 22, 2005, May 10, 2005, May 13, 2005, May 31, 2005,
    June 23, 2005, August 4, 2005 and August 11, 2005, in each case excluding
    information furnished under Items 2.02 or 7.01 and any related exhibits or
    portions thereof;</font></td>
  </tr>
  <tr>
    <td width="4%" style="border-style: none; border-width: medium" valign="top">&nbsp;</td>
    <td width="96%" style="border-style: none; border-width: medium" valign="top">&nbsp;</td>
  </tr>
  <tr>
    <td width="4%" style="border-style: none; border-width: medium" valign="top">
    <font size="2">(4)</font></td>
    <td width="96%" style="border-style: none; border-width: medium" valign="top"><font size="2">
    Current Report on Form 8-K/A filed with the Commission on February 24, 2005,
    excluding information furnished under Item 2.02 and the portions of the
    exhibit related thereto; and</font></td>
  </tr>
  <tr>
    <td width="4%" style="border-style: none; border-width: medium" valign="top">&nbsp;</td>
    <td width="96%" style="border-style: none; border-width: medium" valign="top">&nbsp;</td>
  </tr>
  <tr>
    <td width="4%" style="border-style: none; border-width: medium" valign="top">
    <font size="2">(5)</font></td>
    <td width="96%" style="border-style: none; border-width: medium" valign="top"><font size="2">
    The description of the Registrant's Class A Common Stock contained in the
    Registration Statement on Form 8-A filed with the Commission on October 16,
    1997, as amended by Form 8-A/A filed with the Commission on February 4,
    1998, and including any amendment or report updating such description of the
    Class A Common Stock.</font></td>
  </tr>
</table>

<p><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Until such time
that a post-effective amendment to this Registration Statement has been filed
which indicates that all securities offered hereby have been sold or which
deregisters all securities remaining unsold at the time of such amendment, 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 (the
&quot;Exchange Act&quot;), shall be deemed to be incorporated by reference in this
Registration Statement and to be a part hereof from the date of filing of such
documents.</font></p>

<p align="center"><font size="2">3</font></p>

<hr>

<p><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Any statement contained herein or in a document
incorporated or deemed to be incorporated by reference herein shall be deemed
to be modified or superseded for purposes of this Registration Statement to the
extent that a statement contained herein or in any subsequently filed document
which also is or is deemed to be incorporated by reference herein modifies or
supersedes such statement. Any such statement so modified or superseded shall
not be deemed, except as so modified or superseded, to constitute a part of
this Registration Statement.</font></p>

<p><b><font size="2">Item 4:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Description
of Securities</font></b></p>

<p><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Not applicable.</font></p>

<p><b><font size="2">Item 5:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interests
of Named Experts and Counsel</font></b></p>

<p><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The validity of the shares of Class A Common Stock being
registered by this Registration Statement has been passed upon by Michael B.
Tule, Esq., Senior Vice President/General Counsel and Secretary of the
Registrant. Mr. Tule is a full time employee of the Registrant.</font></p>

<p><b><font size="2">Item 6:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indemnification
of Directors and Officers</font></b></p>

<p><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Section 102 of
the Delaware General Corporation Law (&quot;DGCL&quot;), as amended, allows a
corporation to eliminate the personal liability of directors of a corporation
to the corporation or its stockholders for monetary damages for a breach of
fiduciary duty as a director, except where the director breached his duty of
loyalty, failed to act in good faith, engaged in intentional misconduct or
knowingly violated a law, authorized the payment of a dividend or approved a
stock repurchase in violation of Delaware corporate law or obtained an improper
personal benefit.



</font></p>

<p><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Section 145 of
the DGCL, as amended, provides that a corporation may indemnify any person who
was or is a party or is threatened to be made a party to any threatened,
pending or completed action, suit or proceedings, whether civil, criminal,
administrative or investigative (other than an action by or in the right of the
corporation), by reason of the fact that he is or was a director, officer,
employee or agent of the corporation or is or was serving at its request in
such capacity in another corporation, partnership, joint venture, trust or
other enterprise, against expenses (including attorneys' fees), judgments,
fines and amounts paid in settlement actually and reasonably incurred by him in
connection with such action, suit or proceeding if he acted in good faith and
in a manner be reasonably believed to be in or not opposed to the best
interests of the corporation and, with respect to any criminal action or
proceeding, had no reasonable cause to believe his conduct was unlawful.</font></p>

<p><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Article Ninth of
the Registrant's Amended and Restated Certificate of Incorporation provides for
elimination of directors' personal liability and indemnification as follows:</font></p>

<p><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &quot;(Nine)
No director shall be personally liable to the Corporation or any of its
stockholders for monetary damages for breach of fiduciary duty as a director,
except to the extent such exemption from liability or limitation thereto is not
permitted under the DGCL as the same exists or may hereafter be amended. If
the DGCL is amended hereafter to authorize the further elimination or
limitation of the liability of directors, then the liability of a director of
the Corporation shall be eliminated or limited to the fullest extent authorized
by the DGCL, as so amended. Any repeal or modification of this Article NINTH
shall not adversely affect any right or protection of a director of the
Corporation existing at the time of such repeal or modification with respect to
acts or omissions occurring prior to such repeal or modification.&quot;</font></p>

<p align="center"><font size="2">4</font></p>

<hr>

<p><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; In addition,
Article VIII of the Registrant's Amended and Restated By-Laws (the &quot;Restated
By-Laws&quot;) provides for indemnification of officers and directors of the
Registrant and certain other persons against liabilities and expenses incurred
by any of them in certain stated proceedings and under certain stated
conditions. Article VIII of the Restated By-Laws also permits the Registrant to
purchase and maintain insurance on behalf of any officer or director for any
liability arising out of his or her actions in such capacity, regardless of
whether the Restated By-Laws would otherwise permit indemnification for that
liability.</font></p>

<p><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Registrant has
purchased directors' and officers' liability insurance which would indemnify the
directors and officers of the Registrant against damages arising out of certain
kinds of claims which might be made against them based on their negligent acts
or omissions while acting in their capacity as such.</font></p>

<p><b><font size="2">Item 7:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Exemption from Registration Claimed</font></b></p>

<p><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Not applicable.</font></p>

<p><b><font size="2">Item 8:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exhibits</font></b></p>

<table border=0 cellspacing=0 cellpadding=0>
 <tr>
  <td width=112 valign=top>
  <p><u><font size="2">Exhibit Number</font></u></p>
  </td>
  <td width=17 valign=top>
  <p>&nbsp;</p>
  </td>
  <td width=503 valign=top>
  <p><u><font size="2">Description</font></u></p>
  </td>
 </tr>
 <tr>
  <td width=112 valign=top>
  <p><font size="2">4.1</font></p>
  </td>
  <td width=17 valign=top>
  <p>&nbsp;</p>
  </td>
  <td width=503 valign=top>
  <p><font size="2">Amended and
  Restated Certificate of Incorporation of the Registrant (Incorporated by
  reference to Exhibit 3.1 to the Registrant's Registration Statement on Form
  S-1 (Registration No. 333-33685) as declared effective by the Securities and
  Exchange Commission on October 20, 1997).</font></p>
  </td>
 </tr>
 <tr>
  <td width=112 valign=top>
  <p><font size="2">4.2</font></p>
  </td>
  <td width=17 valign=top>
  <p>&nbsp;</p>
  </td>
  <td width=503 valign=top>
  <p><font size="2">Amended and Restated By-Laws of the Registrant (as amended
  through April 6, 1999) (Incorporated by reference to Exhibit 3.2 to the
  Registrant's Quarterly Report on Form 10-Q for the quarterly period ended
  March 31, 1999 and filed with the Securities and Exchange Commission on May
  17, 1999).</font></p>
  </td>
 </tr>
 <tr>
  <td width=112 valign=top>
  <p><font size="2">4.3</font></p>
  </td>
  <td width=17 valign=top>
  <p>&nbsp;</p>
  </td>
  <td width=503 valign=top>
  <p><font size="2">Specimen Certificate for the Class A Common Stock of the
  Registrant (Incorporated by reference to Exhibit 4 to the Registrant's
  Registration Statement on Form S-1 (Registration No. 333-33685) as declared
  effective by the Securities and Exchange Commission on October 20, 1997.</font></p>
  </td>
 </tr>
 <tr>
  <td width=112 valign=top>
  <p><font size="2">5.1</font></p>
  </td>
  <td width=17 valign=top>
  <p>&nbsp;</p>
  </td>
  <td width=503 valign=top>
  <p><font size="2">Opinion of Michael B. Tule, Esq.</font></p>
  </td>
 </tr>
 <tr>
  <td width=112 valign=top>
  <p><font size="2">23.1</font></p>
  </td>
  <td width=17 valign=top>
  <p>&nbsp;</p>
  </td>
  <td width=503 valign=top>
  <p><font size="2">Consent of KPMG LLP.</font></p>
  </td>
 </tr>
 <tr>
  <td width=112 valign=top>
  <p><font size="2">23.2</font></p>
  </td>
  <td width=17 valign=top>
  <p>&nbsp;</p>
  </td>
  <td width=503 valign=top>
  <p><font size="2">Consent of Michael B. Tule, Esq. (included in the opinion
  filed as Exhibit 5.1 to this Registration Statement).</font></p>
  </td>
 </tr>
 <tr>
  <td width=112 valign=top>
  <p><font size="2">24.1</font></p>
  </td>
  <td width=17 valign=top>
  <p>&nbsp;</p>
  </td>
  <td width=503 valign=top>
  <p><font size="2">Power of Attorney (included on the signature page to this
  Registration Statement).</font></p>
  </td>
 </tr>
 <tr>
  <td width=112 valign=top>
  <p><font size="2">99.1</font></p>
  </td>
  <td width=17 valign=top>
  <p>&nbsp;</p>
  </td>
  <td width=503 valign=top>
  <p><font size="2">Rock of Ages Corporation 2005 Stock Plan (Incorporated by
  reference to Exhibit 10.1 to the Registrant's Current Report on Form 8-K
  filed with the Securities and Exchange Commission on June 23, 2005).</font></p>
  </td>
 </tr>
</table>

<p><font size="2">___________________________________</font></p>

<p><b><font size="2">Item 9:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Undertakings</font></b></p>

<table border="1" cellpadding="0" cellspacing="0" style="border-collapse: collapse; border-width: 0" bordercolor="#111111" width="100%" id="AutoNumber4">
  <tr>
    <td width="4%" style="border-style: none; border-width: medium">
    <font size="2">(a)</font></td>
    <td width="96%" style="border-style: none; border-width: medium"><font size="2">
    The undersigned Registrant hereby undertakes: </font> </td>
  </tr>
</table>

<p align="center"><font size="2">5</font></p>

<hr>
<p></p>

<p align="center">&nbsp;</p>

<table border="1" cellpadding="0" cellspacing="0" style="border-collapse: collapse; border-width: 0" bordercolor="#111111" width="100%" id="AutoNumber7">
  <tr>
    <td width="4%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="3%" style="border-style: none; border-width: medium">
    <font size="2">(1)</font></td>
    <td width="93%" style="border-style: none; border-width: medium" colspan="2"><font 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>
  <tr>
    <td width="4%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="3%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="4%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="89%" style="border-style: none; border-width: medium">&nbsp;</td>
  </tr>
  <tr>
    <td width="4%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="3%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="4%" style="border-style: none; border-width: medium">
    <font size="2">(i)</font></td>
    <td width="89%" style="border-style: none; border-width: medium"><font size="2">
    To include any prospectus required by Section 10(a)(3) of the Securities
    Act;</font></td>
  </tr>
  <tr>
    <td width="4%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="3%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="4%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="89%" style="border-style: none; border-width: medium">&nbsp;</td>
  </tr>
  <tr>
    <td width="4%" style="border-style: none; border-width: medium" valign="top">&nbsp;</td>
    <td width="3%" style="border-style: none; border-width: medium" valign="top">&nbsp;</td>
    <td width="4%" style="border-style: none; border-width: medium" valign="top">
    <font size="2">(ii)</font></td>
    <td width="89%" style="border-style: none; border-width: medium" valign="top"><font size="2">
    To reflect in the prospectus any facts or events arising after the effective
    date of this Registration Statement (or the most recent post-effective
    amendment thereof) which, individually or in the aggregate, represent a
    fundamental change in the information set forth in the Registration
    Statement.&nbsp; Notwithstanding the foregoing, any increase or decrease in
    volume of securities offered (if the total dollar value of securities
    offered would not exceed that which was registered) and any deviation from
    the low or high end of the estimated maximum offering range may be reflected
    in the form of prospectus filed with the Commission pursuant to Rule 424(b)
    if, in the aggregate, the changes in volume and price represent no more than
    a 20% change in the maximum aggregate offering price set forth in the
    &quot;Calculation of Registration Fee&quot; table in the effective Registration
    Statement; and</font></td>
  </tr>
  <tr>
    <td width="4%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="3%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="4%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="89%" style="border-style: none; border-width: medium">&nbsp;</td>
  </tr>
  <tr>
    <td width="4%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="3%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="4%" style="border-style: none; border-width: medium">
    <font size="2">(iii)</font></td>
    <td width="89%" style="border-style: none; border-width: medium"><font 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>
  <tr>
    <td width="4%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="3%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="4%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="89%" style="border-style: none; border-width: medium">&nbsp;</td>
  </tr>
  <tr>
    <td width="4%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="3%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="93%" style="border-style: none; border-width: medium" colspan="2"><i><font size="2">provided,
however</font></i><font size="2">, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the
information required to be included in a post-effective amendment by those
paragraphs is contained in periodic reports filed with or furnished to the
Commission by the Registrant pursuant to Section 13 or Section 15(d) of the
Exchange Act that are incorporated by reference in the Registration Statement;</font></td>
  </tr>
  <tr>
    <td width="4%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="3%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="4%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="89%" style="border-style: none; border-width: medium">&nbsp;</td>
  </tr>
  <tr>
    <td width="4%" style="border-style: none; border-width: medium" valign="top">&nbsp;</td>
    <td width="3%" style="border-style: none; border-width: medium" valign="top">
    <font size="2">(2)</font></td>
    <td width="93%" style="border-style: none; border-width: medium" colspan="2" valign="top"><font size="2">
    That, for the purpose of determining any liability under the Securities Act,
    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; and</font></td>
  </tr>
  <tr>
    <td width="4%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="3%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="4%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="89%" style="border-style: none; border-width: medium">&nbsp;</td>
  </tr>
  <tr>
    <td width="4%" style="border-style: none; border-width: medium" valign="top">&nbsp;</td>
    <td width="3%" style="border-style: none; border-width: medium" valign="top">
    <font size="2">(3)</font></td>
    <td width="93%" style="border-style: none; border-width: medium" colspan="2" valign="top"><font 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>
  <tr>
    <td width="4%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="3%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="4%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="89%" style="border-style: none; border-width: medium">&nbsp;</td>
  </tr>
  <tr>
    <td width="4%" style="border-style: none; border-width: medium" valign="top">
    <font size="2">(b)</font></td>
    <td width="96%" style="border-style: none; border-width: medium" colspan="3" valign="top"><font size="2">The undersigned
Registrant hereby undertakes that, for purposes of determining any liability
under the Securities Act, each filing of the Registrant's annual report
pursuant to Section&nbsp;13(a) or Section&nbsp;15(d) of the Exchange Act (and,
where applicable, each filing of an employee benefit plan's annual report
pursuant to Section&nbsp;15(d) of the Exchange Act) that is incorporated by
reference in this Registration Statement shall be deemed to be a new
registration statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be the initial <i>bona
fide</i> offering thereof. </font> </td>
  </tr>
</table>
<p align="center"><font size="2">6</font></p>
<hr>
<p align="left">&nbsp;</p>
<table border="1" cellpadding="0" cellspacing="0" style="border-collapse: collapse; border-width: 0" bordercolor="#111111" width="100%" id="AutoNumber8">
  <tr>
    <td width="4%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="3%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="4%" style="border-style: none; border-width: medium">&nbsp;</td>
    <td width="89%" style="border-style: none; border-width: medium">&nbsp;</td>
  </tr>
  <tr>
    <td width="4%" style="border-style: none; border-width: medium" valign="top">
    <font size="2">(c)</font></td>
    <td width="96%" style="border-style: none; border-width: medium" valign="top" colspan="3"><font size="2">
    Insofar as indemnification for liabilities arising under the Securities Act
    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 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>
<p align="center"><font size="2">7</font></p>

<hr>



<p align=center><b><font size="2">SIGNATURES</font></b></p>

<p><font size="2">Pursuant to the requirements of the Securities Act, 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 Graniteville, State of Vermont on this 21st day
of September, 2005.</font></p>

<div align="right">
  <table border="1" cellpadding="0" cellspacing="0" style="border-collapse: collapse; border-width: 0" bordercolor="#111111" width="37%" id="AutoNumber9">
    <tr>
      <td width="100%" style="border-style: none; border-width: medium">
      <font size="2">ROCK OF AGES CORPORATION</font></td>
    </tr>
    <tr>
      <td width="100%" style="border-style: none; border-width: medium">&nbsp;</td>
    </tr>
    <tr>
      <td width="100%" style="border-style: none; border-width: medium">
      <font size="2">By: <u>/s/Kurt M. Swenson<br>
      </u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Kurt M. Swenson<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Chairman, President and<br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Chief Executive Officer</font></td>
    </tr>
    <tr>
      <td width="100%" style="border-style: none; border-width: medium">&nbsp;</td>
    </tr>
  </table>
</div>

<p align="center"><b><font size="2">POWER OF ATTORNEY</font></b></p>

<p><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; KNOW ALL PERSONS BY THESE PRESENTS, that each person whose
signature appears below constitutes and appoints Kurt M. Swenson and Michael B.
Tule, and each of them individually, as his or her true and lawful
attorneys-in-fact and agents, with full power of substitution and
resubstitution, for him or her and in his or her name, place and stead, in any
and all capacities, to sign any and all amendments (including post-effective
amendments) to this Registration Statement on Form S-8, and to file the same,
with all exhibits thereto, and any other documents in connection therewith, with
the Securities and Exchange Commission, granting unto said attorneys-in-fact
and agents, and each of them, full power and authority to do and perform each
and every act and thing requisite and necessary to be done in connection
therewith, as fully to all intents and purposes as he or she might or could do
in person, hereby ratifying and confirming all that said attorney-in-facts and
agents, or either of them, or their or his substitute or substitutes, may
lawfully do or cause to be done by virtue hereof.</font></p>

<p><font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pursuant to the requirements of the Securities Act, this
Registration Statement has been signed by the following persons in the
capacities and on the date indicated.</font></p>

<table border=0 cellspacing=0 cellpadding=0 width=624 height="245">
 <tr>
  <td width=228 valign=top height="15">
  <p align=center><b><font size="2">Signature</font></b></p>
  </td>
  <td width=288 valign=top height="15">
  <p align=center><b><font size="2">Title</font></b></p>
  </td>
  <td width=108 valign=top height="15">
  <p align=center><b><font size="2">Date</font></b></p>
  </td>
 </tr>
 <tr>
  <td width=228 valign=bottom height="30">
  <p><u><font size="2">/s/ Kurt M. Swenson</font></u><font size="2"><br>
  Kurt M. Swenson</font></p>
  </td>
  <td width=288 valign=bottom height="30">
  <p><font size="2">Chief Executive Officer,
  President and Chairman of the Board of Directors (<i>Principal Executive
  Officer</i>)</font></p>
  </td>
  <td width=108 valign=bottom height="30">
  <p><font size="2">September 21, 2005</font></p>
  </td>
 </tr>
 <tr>
  <td width=228 valign=bottom height="19">
  &nbsp;</td>
  <td width=288 valign=bottom height="19">
  &nbsp;</td>
  <td width=108 valign=bottom height="19">
  &nbsp;</td>
 </tr>
 <tr>
  <td width=228 valign=bottom height="45">
  <p><u><font size="2">/s/ Douglas S.
  Goldsmith</font></u><font size="2"><br>
  Douglas S. Goldsmith</font></p>
  </td>
  <td width=288 valign=bottom height="45">
  <p><font size="2">Senior Vice President,
  Chief Financial Officer and Treasurer (<i>Principal Financial and Accounting
  Officer</i>)</font></p>
  </td>
  <td width=108 valign=bottom height="45">
  <p><font size="2">September 21, 2005</font></p>
  </td>
 </tr>
 <tr>
  <td width=228 valign=top height="19">
  &nbsp;</td>
  <td width=288 valign=top height="19">
  &nbsp;</td>
  <td width=108 valign=top height="19">
  &nbsp;</td>
 </tr>
 <tr>
  <td width=228 valign=bottom height="30">
  <p><u><font size="2">/s/ Richard C. Kimball</font></u><font size="2"><br>
  Richard C. Kimball</font></p>
  </td>
  <td width=288 valign=bottom height="30">
  <p><font size="2">Vice Chairman of the
  Board of Directors</font></p>
  </td>
  <td width=108 valign=bottom height="30">
  <p><font size="2">September 21, 2005</font></p>
  </td>
 </tr>
 <tr>
  <td width=228 valign=bottom height="18">
  </td>
  <td width=288 valign=bottom height="18">
  </td>
  <td width=108 valign=bottom height="18">
  </td>
 </tr>
 <tr>
  <td width=228 valign=bottom height="18">
  <p><u><font size="2">/s/ Pamela G.
  Sheiffer</font></u><font size="2"><br>
  Pamela G. Sheiffer</font></p>
  </td>
  <td width=288 valign=bottom height="18">
  <p><font size="2">Director</font></p>
  </td>
  <td width=108 valign=bottom height="18">
  <p><font size="2">September 21, 2005</font></p>
  </td>
 </tr>
 <tr>
  <td width=228 valign=top height="18">
  </td>
  <td width=288 valign=top height="18">
  </td>
  <td width=108 valign=top height="18">
  </td>
 </tr>
 <tr>
  <td width=228 valign=bottom height="19">
  <p><u><font size="2">/s/ Charles M. Waite</font></u><font size="2"><br>
  Charles M. Waite</font></p>
  </td>
  <td width=288 valign=bottom height="19">
  <p><font size="2">Director</font></p>
  </td>
  <td width=108 valign=bottom height="19">
  <p><font size="2">September 21, 2005</font></p>
  </td>
 </tr>
 <tr>
  <td width=228 valign=top height="19">
  &nbsp;</td>
  <td width=288 valign=top height="19">
  &nbsp;</td>
  <td width=108 valign=top height="19">
  &nbsp;</td>
 </tr>
 <tr>
  <td width=228 valign=bottom height="30">
  <p><u><font size="2">/s/ </font> </u><font size="2"><u>Frederick E. Webster Jr.<br>
  </u>Frederick E. Webster Jr., Ph.D.</font></p>
  </td>
  <td width=288 valign=bottom height="30">
  <p><font size="2">Director</font></p>
  </td>
  <td width=108 valign=bottom height="30">
  <p><font size="2">September 21, 2005</font></p>
  </td>
 </tr>
 <tr>
  <td width=228 valign=bottom height="12">
  </td>
  <td width=288 valign=bottom height="12">
  </td>
  <td width=108 valign=bottom height="12">
  </td>
 </tr>
 <tr>
  <td width=228 valign=bottom height="20">
  <p><u><font size="2">&nbsp;/s/ James L.
  Fox</font></u><font size="2"><br>
  James L. Fox</font></p>
  </td>
  <td width=288 valign=bottom height="20">
  <p><font size="2">Director</font></p>
  </td>
  <td width=108 valign=bottom height="20">
  <p><font size="2">September 21, 2005</font></p>
  </td>
 </tr>
</table>
<p align="center"><font size="2"><br clear=all>


8</font></p>
<hr>



<p align=center><b><font size="2">EXHIBIT
INDEX</font></b></p>

<table border=0 cellspacing=0 cellpadding=0 height="293">
 <tr>
  <td width=116 valign=top height="19">
  <p><u><font size="2">Exhibit Number</font></u></p>
  </td>
  <td width=24 valign=top height="19">
  <p>&nbsp;</p>
  </td>
  <td width=452 valign=top height="19">
  <p><u><font size="2">Description</font></u></p>
  </td>
 </tr>
 <tr>
  <td width=116 valign=top height="60">
  <p><font size="2">4.1 (1)</font></p>
  </td>
  <td width=24 valign=top height="60">
  <p>&nbsp;</p>
  </td>
  <td width=452 valign=top height="60">
  <p><font size="2">Amended and
  Restated Certificate of Incorporation of the Registrant (Incorporated by
  reference to Exhibit 3.1 to the Registrant's Registration Statement on Form
  S-1 (Registration No. 333-33685) as declared effective by the Securities and
  Exchange Commission on October 20, 1997).</font></p>
  </td>
 </tr>
 <tr>
  <td width=116 valign=top height="60">
  <p><font size="2">4.2 (2)</font></p>
  </td>
  <td width=24 valign=top height="60">
  <p>&nbsp;</p>
  </td>
  <td width=452 valign=top height="60">
  <p><font size="2">Amended and Restated By-Laws of the Registrant (as amended
  through April 6, 1999) (Incorporated by reference to Exhibit 3.2 to the
  Registrant's Quarterly Report on Form 10-Q for the quarterly period ended March
  31, 1999 and filed with the Securities and Exchange Commission on May 17,
  1999).</font></p>
  </td>
 </tr>
 <tr>
  <td width=116 valign=top height="60">
  <p><font size="2">4.3 (1)</font></p>
  </td>
  <td width=24 valign=top height="60">
  <p>&nbsp;</p>
  </td>
  <td width=452 valign=top height="60">
  <p><font size="2">Specimen Certificate for the Class A Common Stock of the
  Registrant (Incorporated by reference to Exhibit 4 to the Registrant's
  Registration Statement on Form S-1 (Registration No. 333-33685) as declared
  effective by the Securities and Exchange Commission on October 20, 1997.</font></p>
  </td>
 </tr>
 <tr>
  <td width=116 valign=top height="1">
  <p><font size="2">5.1</font></p>
  </td>
  <td width=24 valign=top height="1">
  <p></p>
  </td>
  <td width=452 valign=top height="1">
  <p><font size="2">Opinion of Michael B. Tule, Esq.</font></p>
  </td>
 </tr>
 <tr>
  <td width=116 valign=top height="15">
  <p><font size="2">23.1</font></p>
  </td>
  <td width=24 valign=top height="15">
  <p></p>
  </td>
  <td width=452 valign=top height="15">
  <p><font size="2">Consent of KPMG LLP.</font></p>
  </td>
 </tr>
 <tr>
  <td width=116 valign=top height="30">
  <p><font size="2">23.2</font></p>
  </td>
  <td width=24 valign=top height="30">
  <p>&nbsp;</p>
  </td>
  <td width=452 valign=top height="30">
  <p><font size="2">Consent of Michael B. Tule, Esq. (included in the opinion
  filed as Exhibit 5.1 to this Registration Statement).</font></p>
  </td>
 </tr>
 <tr>
  <td width=116 valign=top height="15">
  <p><font size="2">24.1</font></p>
  </td>
  <td width=24 valign=top height="15">
  <p></p>
  </td>
  <td width=452 valign=top height="15">
  <p><font size="2">Power of Attorney (included on the signature page of this
  Registration Statement).</font></p>
  </td>
 </tr>
 <tr>
  <td width=116 valign=top height="45">
  <p><font size="2">99.1</font></p>
  </td>
  <td width=24 valign=top height="45">
  <p>&nbsp;</p>
  </td>
  <td width=452 valign=top height="45">
  <p><font size="2">Rock of Ages Corporation 2005 Stock Plan (Incorporated by
  reference to Exhibit 10.1 to the Registrant's Current Report on Form 8-K
  filed with the Securities and Exchange Commission on June 23, 2005).</font></p>
  </td>
 </tr>
 <tr>
  <td width=116 valign=top>
  <p>&nbsp;</p>
  </td>
  <td width=24 valign=top height="19">
  &nbsp;</td>
  <td width=452 valign=top height="19">
  <p>&nbsp;</p>
  </td>
 </tr>
</table>

<p align="center"><font size="2">9</font></p>



<hr>

<p align="left">&nbsp;</p>



</body>

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s8.091905
As filed
with the
United States
Securities and Exchange Commission on September
21,
2005
Registration
No. 333-________
UNITED STATES SECURITIES AND
EXCHANGE COMMISSION
Washington
, D.C.
20549
_________________________________
FORM S-8
REGISTRATION
STATEMENT
UNDER THE
SECURITIES ACT OF 1933
________________________________
ROCK OF AGES CORPORATION
(Exact name of registrant as
specified in its charter)
Delaware
03-0153200
(State
  or other jurisdiction of incorporation or organization)
(I.R.S.
  Employer Identification No.)
772 Graniteville Road
Graniteville
, Vermont
05654
(Address of Principal Executive
Offices) (Zip Code)
_________________________________
Rock of
Ages Corporation 2005 Stock Plan
(Full title of
the plan)
_________________________________
Kurt M. Swenson
Chairman,
President and Chief Executive Officer
Rock of
Ages Corporation
772
  Graniteville Road
Graniteville
, Vermont05654
(Name and address of agent for
service)
(802)
476-3121
(Telephone
Number, Including Area
Code, of Agent for Service)
________________________________
CALCULATION OF REGISTRATION
FEE
Title
  of Securities To Be Registered
Amount
  to Be Registered (1)
Proposed
  Maximum Offering Price per Share (2)
Proposed
  Maximum Aggregate Offering Price (2)
Amount
  of Registration Fee (3)
Class A Common Stock
550,000
  shares
$5.44
$2,992,000.00
$353.00
(1)
The
Class A Common Stock, par value $.01 per share (the "Class A Common
Stock") being registered relates to option and restricted stock grants to
be made in the future pursuant to the Rock of Ages 2005 Stock Plan (the
"Stock Plan"), with option exercise prices to be determined. The
aggregate number of shares to be registered is subject to adjustment by reason
of recapitalization, stock splits, reverse stock split, stock dividends and
other events pursuant to the terms of the Plan (the "Stock Plan"), as
applicable. Accordingly, pursuant to Rule 416 under the Securities Act of
1933, as amended (the "Securities Act"), this Registration Statement
covers, in addition to the number of shares of Class A Common Stock shown in
the table above, an indeterminate number of shares of the Registrant's common
stock which may be subject to grant or otherwise issuable by operation of the
provisions of the Stock Plan governing such adjustments.
(2)
Estimated pursuant to Rule 457(c) and (h)
of the Securities Act, solely for the purpose of calculating the registration
fee, on the basis of the average of the high and low selling prices of the
Class A Common Stock as reported on The Nasdaq National Market on September 19, 2005.
(3)
The registration fee has been calculated pursuant to Section 6(b) of the
    Securities Act by multiplying .0001177 by the proposed maximum aggregate
    offering price (as computed in accordance with Rule 457 under the Securities
    Act solely for the purpose of determining the registration fee of the
    securities registered hereby).
P
ART I
INFORMATION
REQUIRED IN THE SECTION 10(A) PROSPECTUS
The documents
containing the information specified in Part I have been sent or given to
employees as specified by Rule 428(b)(1). Such documents are not being filed
with the Securities and Exchange Commission (the "Commission") either
as part of this Registration Statement or as prospectuses or prospectus
supplements pursuant to Rule 424. Such documents and the documents incorporated
by reference in this Registration Statement pursuant to Item 3 of Part II of
this Form, taken together, constitute a prospectus that meets the requirements
of Section 10(a) of the Securities Act.
PART
II
INFORMATION
REQUIRED IN THE REGISTRATION STATEMENT
Item 3:        Incorporation
of Documents by Reference
The Registrant hereby incorporates by reference into this
Registration Statement the following documents, which have been previously
filed by the Registrant with the Commission:
(1)
Annual Report on Form 10-K for the year ended December 31, 2004 (filed with
    the Commission on March 30, 2005), as amended by Amendment No. 1 thereto on
    Form 10-K/A filed with the Commission on May 25, 2005;
(2)
Quarterly Report on Form 10-Q for the quarter ended April 2, 2005 filed with
    the Commission on May 17, 2005 and Quarterly Report on Form 10-Q for the
    quarter ended July 2, 2005 filed with the Commission on August 16, 2005;
(3)
Current Reports on Form 8-K filed with the Commission on January 4, 2005,
    January 27, 2005, February 1, 2005, February 11, 2005, February 18, 2005,
    February 24, 2005, March 22, 2005, May 10, 2005, May 13, 2005, May 31, 2005,
    June 23, 2005, August 4, 2005 and August 11, 2005, in each case excluding
    information furnished under Items 2.02 or 7.01 and any related exhibits or
    portions thereof;
(4)
Current Report on Form 8-K/A filed with the Commission on February 24, 2005,
    excluding information furnished under Item 2.02 and the portions of the
    exhibit related thereto; and
(5)
The description of the Registrant's Class A Common Stock contained in the
    Registration Statement on Form 8-A filed with the Commission on October 16,
    1997, as amended by Form 8-A/A filed with the Commission on February 4,
    1998, and including any amendment or report updating such description of the
    Class A Common Stock.
Until such time
that a post-effective amendment to this Registration Statement has been filed
which indicates that all securities offered hereby have been sold or which
deregisters all securities remaining unsold at the time of such amendment, 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 (the
"Exchange Act"), shall be deemed to be incorporated by reference in this
Registration Statement and to be a part hereof from the date of filing of such
documents.
3
Any statement contained herein or in a document
incorporated or deemed to be incorporated by reference herein shall be deemed
to be modified or superseded for purposes of this Registration Statement to the
extent that a statement contained herein or in any subsequently filed document
which also is or is deemed to be incorporated by reference herein modifies or
supersedes such statement. Any such statement so modified or superseded shall
not be deemed, except as so modified or superseded, to constitute a part of
this Registration Statement.
Item 4:            Description
of Securities
Not applicable.
Item 5:            Interests
of Named Experts and Counsel
The validity of the shares of Class A Common Stock being
registered by this Registration Statement has been passed upon by Michael B.
Tule, Esq., Senior Vice President/General Counsel and Secretary of the
Registrant. Mr. Tule is a full time employee of the Registrant.
Item 6:            Indemnification
of Directors and Officers
Section 102 of
the Delaware General Corporation Law ("DGCL"), as amended, allows a
corporation to eliminate the personal liability of directors of a corporation
to the corporation or its stockholders for monetary damages for a breach of
fiduciary duty as a director, except where the director breached his duty of
loyalty, failed to act in good faith, engaged in intentional misconduct or
knowingly violated a law, authorized the payment of a dividend or approved a
stock repurchase in violation of Delaware corporate law or obtained an improper
personal benefit.
Section 145 of
the DGCL, as amended, provides that a corporation may indemnify any person who
was or is a party or is threatened to be made a party to any threatened,
pending or completed action, suit or proceedings, whether civil, criminal,
administrative or investigative (other than an action by or in the right of the
corporation), by reason of the fact that he is or was a director, officer,
employee or agent of the corporation or is or was serving at its request in
such capacity in another corporation, partnership, joint venture, trust or
other enterprise, against expenses (including attorneys' fees), judgments,
fines and amounts paid in settlement actually and reasonably incurred by him in
connection with such action, suit or proceeding if he acted in good faith and
in a manner be reasonably believed to be in or not opposed to the best
interests of the corporation and, with respect to any criminal action or
proceeding, had no reasonable cause to believe his conduct was unlawful.
Article Ninth of
the Registrant's Amended and Restated Certificate of Incorporation provides for
elimination of directors' personal liability and indemnification as follows:
"(Nine)
No director shall be personally liable to the Corporation or any of its
stockholders for monetary damages for breach of fiduciary duty as a director,
except to the extent such exemption from liability or limitation thereto is not
permitted under the DGCL as the same exists or may hereafter be amended. If
the DGCL is amended hereafter to authorize the further elimination or
limitation of the liability of directors, then the liability of a director of
the Corporation shall be eliminated or limited to the fullest extent authorized
by the DGCL, as so amended. Any repeal or modification of this Article NINTH
shall not adversely affect any right or protection of a director of the
Corporation existing at the time of such repeal or modification with respect to
acts or omissions occurring prior to such repeal or modification."
4
In addition,
Article VIII of the Registrant's Amended and Restated By-Laws (the "Restated
By-Laws") provides for indemnification of officers and directors of the
Registrant and certain other persons against liabilities and expenses incurred
by any of them in certain stated proceedings and under certain stated
conditions. Article VIII of the Restated By-Laws also permits the Registrant to
purchase and maintain insurance on behalf of any officer or director for any
liability arising out of his or her actions in such capacity, regardless of
whether the Restated By-Laws would otherwise permit indemnification for that
liability.
The Registrant has
purchased directors' and officers' liability insurance which would indemnify the
directors and officers of the Registrant against damages arising out of certain
kinds of claims which might be made against them based on their negligent acts
or omissions while acting in their capacity as such.
Item 7:           
Exemption from Registration Claimed
Not applicable.
Item 8:            Exhibits
Exhibit Number
Description
4.1
Amended and
  Restated Certificate of Incorporation of the Registrant (Incorporated by
  reference to Exhibit 3.1 to the Registrant's Registration Statement on Form
  S-1 (Registration No. 333-33685) as declared effective by the Securities and
  Exchange Commission on October 20, 1997).
4.2
Amended and Restated By-Laws of the Registrant (as amended
  through April 6, 1999) (Incorporated by reference to Exhibit 3.2 to the
  Registrant's Quarterly Report on Form 10-Q for the quarterly period ended
  March 31, 1999 and filed with the Securities and Exchange Commission on May
  17, 1999).
4.3
Specimen Certificate for the Class A Common Stock of the
  Registrant (Incorporated by reference to Exhibit 4 to the Registrant's
  Registration Statement on Form S-1 (Registration No. 333-33685) as declared
  effective by the Securities and Exchange Commission on October 20, 1997.
5.1
Opinion of Michael B. Tule, Esq.
23.1
Consent of KPMG LLP.
23.2
Consent of Michael B. Tule, Esq. (included in the opinion
  filed as Exhibit 5.1 to this Registration Statement).
24.1
Power of Attorney (included on the signature page to this
  Registration Statement).
99.1
Rock of Ages Corporation 2005 Stock Plan (Incorporated by
  reference to Exhibit 10.1 to the Registrant's Current Report on Form 8-K
  filed with the Securities and Exchange Commission on June 23, 2005).
___________________________________
Item 9:            Undertakings
(a)
The undersigned Registrant hereby undertakes:
5
(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;
(ii)
To reflect in the prospectus any facts or events arising after the effective
    date of this Registration Statement (or the most recent post-effective
    amendment thereof) which, individually or in the aggregate, represent a
    fundamental change in the information set forth in 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 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 paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the
information required to be included in a post-effective amendment by those
paragraphs is contained in periodic reports filed with or furnished to the
Commission by the Registrant pursuant to Section 13 or Section 15(d) of the
Exchange Act that are incorporated by reference in the Registration Statement;
(2)
That, for the purpose of determining any liability under the Securities Act,
    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; and
(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, each filing of the Registrant's annual report
pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and,
where applicable, each filing of an employee benefit plan's annual report
pursuant to Section 15(d) of the Exchange Act) that is incorporated by
reference in this Registration Statement shall be deemed to be a new
registration statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be the initial
bona
fide
offering thereof.
6
(c)
Insofar as indemnification for liabilities arising under the Securities Act
    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 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.
7
SIGNATURES
Pursuant to the requirements of the Securities Act, 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 Graniteville, State of Vermont on this 21st day
of September, 2005.
ROCK OF AGES CORPORATION
By:
/s/Kurt M. Swenson
Kurt M. Swenson
Chairman, President and
Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each person whose
signature appears below constitutes and appoints Kurt M. Swenson and Michael B.
Tule, and each of them individually, as his or her true and lawful
attorneys-in-fact and agents, with full power of substitution and
resubstitution, for him or her and in his or her name, place and stead, in any
and all capacities, to sign any and all amendments (including post-effective
amendments) to this Registration Statement on Form S-8, and to file the same,
with all exhibits thereto, and any other documents in connection therewith, with
the Securities and Exchange Commission, granting unto said attorneys-in-fact
and agents, and each of them, full power and authority to do and perform each
and every act and thing requisite and necessary to be done in connection
therewith, as fully to all intents and purposes as he or she might or could do
in person, hereby ratifying and confirming all that said attorney-in-facts and
agents, or either of them, or their or his substitute or substitutes, may
lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act, this
Registration Statement has been signed by the following persons in the
capacities and on the date indicated.
Signature
Title
Date
/s/ Kurt M. Swenson
Kurt M. Swenson
Chief Executive Officer,
  President and Chairman of the Board of Directors (
Principal Executive
  Officer
)
September 21, 2005
/s/ Douglas S.
  Goldsmith
Douglas S. Goldsmith
Senior Vice President,
  Chief Financial Officer and Treasurer (
Principal Financial and Accounting
  Officer
)
September 21, 2005
/s/ Richard C. Kimball
Richard C. Kimball
Vice Chairman of the
  Board of Directors
September 21, 2005
/s/ Pamela G.
  Sheiffer
Pamela G. Sheiffer
Director
September 21, 2005
/s/ Charles M. Waite
Charles M. Waite
Director
September 21, 2005
/s/
Frederick E. Webster Jr.
Frederick E. Webster Jr., Ph.D.
Director
September 21, 2005
/s/ James L.
  Fox
James L. Fox
Director
September 21, 2005
8
EXHIBIT
INDEX
Exhibit Number
Description
4.1 (1)
Amended and
  Restated Certificate of Incorporation of the Registrant (Incorporated by
  reference to Exhibit 3.1 to the Registrant's Registration Statement on Form
  S-1 (Registration No. 333-33685) as declared effective by the Securities and
  Exchange Commission on October 20, 1997).
4.2 (2)
Amended and Restated By-Laws of the Registrant (as amended
  through April 6, 1999) (Incorporated by reference to Exhibit 3.2 to the
  Registrant's Quarterly Report on Form 10-Q for the quarterly period ended March
  31, 1999 and filed with the Securities and Exchange Commission on May 17,
  1999).
4.3 (1)
Specimen Certificate for the Class A Common Stock of the
  Registrant (Incorporated by reference to Exhibit 4 to the Registrant's
  Registration Statement on Form S-1 (Registration No. 333-33685) as declared
  effective by the Securities and Exchange Commission on October 20, 1997.
5.1
Opinion of Michael B. Tule, Esq.
23.1
Consent of KPMG LLP.
23.2
Consent of Michael B. Tule, Esq. (included in the opinion
  filed as Exhibit 5.1 to this Registration Statement).
24.1
Power of Attorney (included on the signature page of this
  Registration Statement).
99.1
Rock of Ages Corporation 2005 Stock Plan (Incorporated by
  reference to Exhibit 10.1 to the Registrant's Current Report on Form 8-K
  filed with the Securities and Exchange Commission on June 23, 2005).
9