<HTML>
<HEAD>
<META NAME="Generator" CONTENT="Microsoft Word 97">
<TITLE>Oshkosh BGosh S8</TITLE>
<META NAME="_AdHocReviewCycleID" CONTENT="182742694">
<META NAME="_EmailSubject" CONTENT="Form S-8 for 2004 Incentive Stock Plan">
<META NAME="_AuthorEmail" CONTENT="DTUCKER@quarles.com">
<META NAME="_AuthorEmailDisplayName" CONTENT="Tucker, Douglas J.">
</HEAD>
<BODY>

<TABLE CELLSPACING=0 BORDER=0 WIDTH=624>
<TR><TD WIDTH="72%" VALIGN="TOP" COLSPAN=5>
<FONT SIZE=2><P>As filed with the Securities and Exchange Commission on February 7, 2005</FONT></TD>
<TD WIDTH="28%" VALIGN="TOP" COLSPAN=2>
<FONT SIZE=2><P ALIGN="CENTER">Registration No. 333-[&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;]</FONT></TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7 BGCOLOR="#0000ff" HEIGHT=1><P></P></TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7>&nbsp;</TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7>&nbsp;</TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7>
<B><FONT SIZE=2><P ALIGN="CENTER">UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
Washington, D.C.  20549</B></FONT></TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7>&nbsp;</TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7>
<B><P ALIGN="CENTER">FORM S-8</B><FONT SIZE=2><BR>
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</FONT></TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7>&nbsp;</TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7>
<B><P ALIGN="CENTER">OSHKOSH B'GOSH, INC.<BR>
</B><FONT SIZE=2>(Exact name of registrant as specified in its charter)</FONT></TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7>&nbsp;</TD>
</TR>
<TR><TD WIDTH="51%" VALIGN="TOP" COLSPAN=3>
<FONT SIZE=2><P ALIGN="CENTER">DELAWARE<BR>
(State or other jurisdiction of <BR>
incorporation or organization)</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP" COLSPAN=4>
<FONT SIZE=2><P ALIGN="CENTER">39-0519915<BR>
(I.R.S. Employer Identification No.)</FONT></TD>
</TR>
<TR><TD WIDTH="51%" VALIGN="TOP" COLSPAN=3>&nbsp;</TD>
<TD WIDTH="49%" VALIGN="TOP" COLSPAN=4>&nbsp;</TD>
</TR>
<TR><TD WIDTH="51%" VALIGN="TOP" COLSPAN=3>
<FONT SIZE=2><P ALIGN="CENTER">112 Otter Avenue<BR>
Oshkosh, Wisconsin <BR>
(Address of Principal Executive Offices)</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP" COLSPAN=4>
<FONT SIZE=2><P ALIGN="CENTER"><BR>
54901<BR>
(Zip Code)</FONT></TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7>&nbsp;</TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7>
<B><P ALIGN="CENTER">OSHKOSH B'GOSH, INC. 2004 STOCK INCENTIVE PLAN<BR>
</B><FONT SIZE=2>(Full title of the plan)</FONT></TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7>&nbsp;</TD>
</TR>
<TR><TD WIDTH="51%" VALIGN="TOP" COLSPAN=3>
<FONT SIZE=2><P ALIGN="CENTER">MICHAEL L. HEIDER<BR>
Vice President, Finance, Treasurer<BR>
and Chief Financial Officer<BR>
OSHKOSH B'GOSH, INC.<BR>
 112 Otter Avenue<BR>
Oshkosh, Wisconsin 54901</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP" COLSPAN=4>
<I><FONT SIZE=2><P ALIGN="CENTER">Copy to<BR>
</I>STEVEN R. DUBACK, ESQ.<I><BR>
</I>Quarles &amp; Brady<BR>
411 East Wisconsin Avenue<BR>
Milwaukee, Wisconsin 53202</FONT></TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7>
<FONT SIZE=2><P ALIGN="CENTER">(Name and address of agent for service)</FONT></TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7>&nbsp;</TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7>
<FONT SIZE=2><P ALIGN="CENTER">(414) 231-8800<BR>
(Telephone number, including area code, of agent for service)</FONT></TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7>&nbsp;</TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7>&nbsp;</TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7>&nbsp;</TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7>
<FONT SIZE=2><P ALIGN="CENTER">CALCULATION OF REGISTRATION FEE</FONT></TD>
</TR>
<TR><TD WIDTH="23%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="17%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="21%" VALIGN="TOP" COLSPAN=2>&nbsp;</TD>
<TD WIDTH="20%" VALIGN="TOP" COLSPAN=2>&nbsp;</TD>
<TD WIDTH="18%" VALIGN="TOP">&nbsp;</TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7 BGCOLOR="#0000ff" HEIGHT=1><P></P></TD>
</TR>
<TR><TD WIDTH="23%" VALIGN="TOP">
<FONT SIZE=2><P ALIGN="CENTER">Title of Securities <BR>
to be Registered</FONT></TD>
<TD WIDTH="17%" VALIGN="TOP">
<FONT SIZE=2><P ALIGN="CENTER">Amount to be<BR>
 Registered(1)</FONT></TD>
<TD WIDTH="21%" VALIGN="TOP" COLSPAN=2>
<FONT SIZE=2><P ALIGN="CENTER">Proposed Maximum<BR>
Offering Price<BR>
 Per Share</FONT></TD>
<TD WIDTH="20%" VALIGN="TOP" COLSPAN=2>
<FONT SIZE=2><P ALIGN="CENTER">Proposed Maximum Aggregate<BR>
Offering Price(2)</FONT></TD>
<TD WIDTH="18%" VALIGN="TOP">
<FONT SIZE=2><P ALIGN="CENTER">Amount of<BR>
Registration Fee</FONT></TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7 BGCOLOR="#0000ff" HEIGHT=1><P></P></TD>
</TR>
<TR><TD WIDTH="23%" VALIGN="TOP">
<FONT SIZE=2><P ALIGN="CENTER">Class A&nbsp;Common Stock,<BR>
$.01 par value</FONT></TD>
<TD WIDTH="17%" VALIGN="TOP">
<FONT SIZE=2><P ALIGN="CENTER">1,350,000 shares</FONT></TD>
<TD WIDTH="21%" VALIGN="TOP" COLSPAN=2>
<FONT SIZE=2><P ALIGN="CENTER">(2)</FONT></TD>
<TD WIDTH="20%" VALIGN="TOP" COLSPAN=2>
<FONT SIZE=2><P ALIGN="CENTER">$25,852,500</FONT></TD>
<TD WIDTH="18%" VALIGN="TOP">
<FONT SIZE=2><P ALIGN="CENTER">$3,042.84</FONT></TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7>&nbsp;</TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7 BGCOLOR="#0000ff" HEIGHT=1><P></P></TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7>&nbsp;</TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7>
<FONT SIZE=1><P>(1)</FONT><FONT FACE="Dutch801 SWC,Times New Roman" SIZE=2>&nbsp;&nbsp;</FONT><FONT SIZE=1>The Plan provides for the possible adjustment of the number, price and kind of shares granted or to be granted under the Plan in the event of certain capital or other changes affecting the Registrant's Common Stock.  This Registration Statement therefore covers, an indeterminate number of additional shares that may become subject to the Plan by means of any such adjustment.</FONT></TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7>&nbsp;</TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=7>
<FONT SIZE=1><P>(2)&nbsp;&nbsp; Pursuant to Rule 457(h), estimated solely for the purpose of computing the registration fee, based upon $19.15 per share, which is the average of the high and low sales prices of the Registrant's Class A Common Stock on January 31, 2005, as reported on the Nasdaq Stock Market.</FONT></TD>
</TR>
</TABLE>

<B><FONT SIZE=2><P ALIGN="CENTER">PART I<BR>
</P>
<P ALIGN="CENTER">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</P>
</B>
<P ALIGN="JUSTIFY">Information specified in Part I of Form S-8 (Items 1 and 2) will be sent or given to Plan participants as specified by Rule 428(b)(1) under the Securities Act of 1933.</P>
<P ALIGN="JUSTIFY"></P>
<B><P ALIGN="CENTER">PART II<BR>
</P>
<P ALIGN="CENTER">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</P>
</B><P ALIGN="CENTER"></P>
<B><P>Item 3.&nbsp;&nbsp;Incorporation of Documents by Reference.</P>
</B>
<P ALIGN="JUSTIFY">The following documents filed by OshKosh B'Gosh, Inc. (the "Registrant") (Commission File No. 0-13365) with the Securities and Exchange Commission (the "Commission") pursuant to Section 13 of the Securities Exchange Act of 1934 (the "1934 Act") are incorporated herein by reference:</P>
<P ALIGN="JUSTIFY"></P><DIR>
<DIR>
<DIR>
<DIR>

<P ALIGN="JUSTIFY">(a)&#9;The Registrant's Annual Report on Form 10-K for the fiscal year ended January 3, 2004;</P>
<P ALIGN="JUSTIFY"></P>
<P ALIGN="JUSTIFY">(b)&#9;The Registrant's Quarterly Reports on Form 10-Q for the quarterly periods ended April 3, 2004, July 3, 2004 and October 2, 2004 and the Registrant's Current Reports on Form 8-K dated January 4, 2005, December 10, 2004, and November 1, 2004; and</P>
<P ALIGN="JUSTIFY"></P>
<P ALIGN="JUSTIFY">(c)&#9;The Registrant's Current Report on Form 8-K dated October 25, 1995, including specifically the description of the Registrant's Common Stock in Item 5 thereof, filed for the purpose of updating the description of the Registrant's Common Stock under the 1934 Act, including any future amendment or report filed for the purpose of updating such description.</P>
<P ALIGN="JUSTIFY"></P></DIR>
</DIR>
</DIR>
</DIR>

<P ALIGN="JUSTIFY">All documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the 1934 Act, prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part hereof from the date of the filing of such documents.</P>
<P ALIGN="JUSTIFY"></P>
<P ALIGN="JUSTIFY">Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes hereof to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.  Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part hereof.</P>
<P ALIGN="JUSTIFY"></P>
<B><P>Item 4.&nbsp;&nbsp;Description of Securities.</P>
</B>
<P ALIGN="JUSTIFY">Not applicable.  See Item 3(c) above.</P>
<P ALIGN="JUSTIFY"></P>
<B><P>Item 5.&nbsp;&nbsp;Interests of Named Experts and Counsel.</P>
</B>
<P ALIGN="JUSTIFY">Not applicable.</P>
<P ALIGN="JUSTIFY"></P>
<B><P>Item 6.&nbsp;&nbsp;Indemnification of Directors and Officers.</P>
</B>
<P ALIGN="JUSTIFY">Section 145(a) of the General Corporation Law of the State of Delaware (the "General Corporation Law") provides that a Delaware 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 proceeding, 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 the request of the corporation as a director, officer, employee or agent of another corporation or enterprise, against expenses, 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 he 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 cause to believe his conduct was unlawful.</P>
<P ALIGN="JUSTIFY"></P>
<P ALIGN="JUSTIFY">Section 145(b) of the General Corporation Law provides that a Delaware 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 or suit by or in the right of the corporation to procure a judgment in its favor by reason of the fact that such person acted in any of the capacities set forth above, against expenses actually and reasonably incurred by him in connection with the defense or settlement of such action or suit if he acted under similar standards, except that no indemnification may be made in respect to any claim, issue or matter as to which such person shall have been adjudged to be liable for negligence or misconduct in the performance of his duty to the corporation unless and only to the extent that the court in which such action or suit was brought shall determine that despite the adjudication of liability, such person is fairly and reasonably entitled to be indemnified for such expenses which the court shall deem proper.</P>
<P ALIGN="JUSTIFY"></P>
<P ALIGN="JUSTIFY">Section 145 of the General Corporation Law further provides that to the extent a director or officer of a corporation has been successful in the defense of any action, suit or proceeding referred to in subsections (a) and (b) or in the defense of any claim, issue or matter therein, he shall be indemnified against expenses actually and reasonably incurred by him in connection therewith; that indemnification provided for by Section 145 shall not be deemed exclusive of any other rights to which the indemnified party may be entitled; and that the corporation may purchase and maintain insurance on behalf of a director or officer of the corporation against any liability asserted against him or incurred by him in any such capacity or arising out of his status as such whether or not the corporation would have the power to indemnify him against such liabilities under such Section 145.</P>
<P ALIGN="JUSTIFY"></P>
<P ALIGN="JUSTIFY">Section 102(b)(7) of the General Corporation Law provides that a corporation in its original certificate of incorporation or an amendment thereto validly approved by stockholders may eliminate or limit personal liability of members of its board of directors or governing body for violations of a director's duty of care.  However, no such provision may eliminate or limit the liability of a director for breaching his duty of loyalty, failing to act in good faith, engaging in intentional misconduct or knowingly violating a law, paying a dividend or approving a stock repurchase which was illegal, or obtaining an improper personal benefit.  A provision of this type has no effect on the availability of equitable remedies, such as injunction or rescission, for breach of fiduciary duty.  The Registrant's Restated Certificate of Incorporation, as amended, contains such a provision.</P>
<P ALIGN="JUSTIFY"></P>
<P ALIGN="JUSTIFY">Section&nbsp;49 of the Registrant's Bylaws contains provisions that substantially parallel the indemnification provisions of the General Corporation Law and also covers certain securities law actions and procedural matters not dealt with in the General Corporation Law.</P>
<P ALIGN="JUSTIFY"></P>
<P ALIGN="JUSTIFY">Certain directors and officers of the Registrant are parties to Indemnity Agreements with the Registrant providing essentially the same indemnification as the General Corporation Law and the Registrant's Bylaws and are also covered by directors' and officers' liability insurance under which they are insured (subject to certain exceptions and limitations specified in the policy) against expenses and liabilities arising out of proceedings to which they are parties by reason of being or having been directors or officers.</P>
<P ALIGN="JUSTIFY"></P>
<B><P>Item 7.&nbsp;&nbsp;Exemption from Registration Claimed.</P>
</B>
<P ALIGN="JUSTIFY">Not applicable.</P>
<P ALIGN="JUSTIFY"></P>
<B><P>Item 8.&nbsp;&nbsp;Exhibits.</P>
</B>
<P ALIGN="JUSTIFY">See Exhibit Index following Signature page in this Registration Statement, which Exhibit Index is incorporated herein by reference.</P>
<P ALIGN="JUSTIFY"></P>
<B><P>Item 9.&nbsp;&nbsp;Undertakings.</P>
</B><DIR>
<DIR>

<P ALIGN="JUSTIFY">(a)&#9;The undersigned Registrant hereby undertakes:</P>
<P ALIGN="JUSTIFY"></P></DIR>
</DIR>

<P ALIGN="JUSTIFY">(1)&#9;To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>
<P ALIGN="JUSTIFY"></P><DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>

<P ALIGN="JUSTIFY">(i)&#9;To include any prospectus required by section 10(a)(3) of the Securities Act of 1933;</P>
<P ALIGN="JUSTIFY"></P>
<P ALIGN="JUSTIFY">(ii)&#9;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;</P>
<P ALIGN="JUSTIFY"></P>
<P ALIGN="JUSTIFY">(iii)&#9;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;</P>
<P ALIGN="JUSTIFY"></P></DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>

<I><P ALIGN="JUSTIFY">Provided, however</I>, 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 by the Registrant pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the Registration Statement.</P>
<P ALIGN="JUSTIFY"></P>
<P ALIGN="JUSTIFY">(2)&#9;That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</P>
<P ALIGN="JUSTIFY"></P>
<P ALIGN="JUSTIFY">(3)&#9;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.</P>
<P ALIGN="JUSTIFY"></P><DIR>
<DIR>

<P ALIGN="JUSTIFY">(b)&#9;The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</P>
<P ALIGN="JUSTIFY"></P>
<P ALIGN="JUSTIFY">(h)&#9;Reference is made to the indemnification provisions referred to in Item 6 of this Registration Statement.</P>
<P ALIGN="JUSTIFY"></P></DIR>
</DIR>

<P ALIGN="JUSTIFY">Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable.  In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.</P>
<B><P ALIGN="CENTER"></P>
<P ALIGN="CENTER">&nbsp;</P>
<P ALIGN="CENTER">SIGNATURES</P>
</B>
<P ALIGN="JUSTIFY">Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Oshkosh, State of Wisconsin, on February 7, 2005.</P>
<P>OSHKOSH B'GOSH, INC.</P>
</FONT>
<TABLE CELLSPACING=0 BORDER=0 WIDTH=594>
<TR><TD WIDTH="54%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="46%" VALIGN="TOP">
<FONT SIZE=2><P>By:  /S/ MICHAEL L. HEIDER</FONT></TD>
</TR>
<TR><TD WIDTH="54%" VALIGN="TOP" HEIGHT=1><P></P></TD>
<TD WIDTH="46%" VALIGN="TOP" BGCOLOR="#0000ff" HEIGHT=1><P></P></TD>
</TR>
<TR><TD WIDTH="54%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="46%" VALIGN="TOP">
<FONT SIZE=2><P>Michael L. Heider</FONT></TD>
</TR>
<TR><TD WIDTH="54%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="46%" VALIGN="TOP">
<FONT SIZE=2><P>Vice President Finance, Treasurer and <BR>
Chief Financial Officer</FONT></TD>
</TR>
</TABLE>

<FONT SIZE=2>
<P>&nbsp;</P>
<B><P ALIGN="CENTER">POWER OF ATTORNEY</P>
</B><P ALIGN="CENTER"></P>
<P ALIGN="JUSTIFY">KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Douglas W. Hyde, and Michael L. Heider, and each of them, his true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him and in his name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, and any other regulatory authority, 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 and about the premises, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them, or their substitutes, may lawfully do or cause to be done by virtue hereof.</P>
<P ALIGN="JUSTIFY"></P>
<P ALIGN="JUSTIFY">Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the date indicated.</P>
<P ALIGN="JUSTIFY"></P></FONT>
<TABLE CELLSPACING=0 BORDER=0 WIDTH=613>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Date:&nbsp;&nbsp;February 7, 2005</FONT></TD>
<TD WIDTH="6%" VALIGN="MIDDLE">
<FONT SIZE=2><P>By:</FONT></TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<B><FONT SIZE=2><P>/S/&nbsp;DOUGLAS W. HYDE</B></FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE" HEIGHT=1><P></P></TD>
<TD WIDTH="6%" VALIGN="MIDDLE" HEIGHT=1><P></P></TD>
<TD WIDTH="50%" VALIGN="MIDDLE" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Douglas W. Hyde</FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Chairman of the Board, Chief<BR>
(Principal) Executive Officer and Director</FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Date:&nbsp;&nbsp;February 7, 2005</FONT></TD>
<TD WIDTH="6%" VALIGN="MIDDLE">
<FONT SIZE=2><P>By:</FONT></TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<B><FONT SIZE=2><P>/S/&nbsp;DAVID L. OMACHINSKI</B></FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE" HEIGHT=1><P></P></TD>
<TD WIDTH="6%" VALIGN="MIDDLE" HEIGHT=1><P></P></TD>
<TD WIDTH="50%" VALIGN="MIDDLE" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<FONT SIZE=2><P>David L. Omachinski</FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Director</FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Date:&nbsp;&nbsp;February 7, 2005</FONT></TD>
<TD WIDTH="6%" VALIGN="MIDDLE">
<FONT SIZE=2><P>By:</FONT></TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<B><FONT SIZE=2><P>/S/MICHAEL L. HEIDER</B></FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE" HEIGHT=1><P></P></TD>
<TD WIDTH="6%" VALIGN="MIDDLE" HEIGHT=1><P></P></TD>
<TD WIDTH="50%" VALIGN="MIDDLE" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Michael L. Heider</FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Vice President Finance, Treasurer, Chief (Principal) Financial Officer and Principal Accounting Officer</FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Date:&nbsp;&nbsp;February 7, 2005</FONT></TD>
<TD WIDTH="6%" VALIGN="MIDDLE">
<FONT SIZE=2><P>By:</FONT></TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<B><FONT SIZE=2><P>/S/&nbsp;STEVE R. DUBACK</B></FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE" HEIGHT=1><P></P></TD>
<TD WIDTH="6%" VALIGN="MIDDLE" HEIGHT=1><P></P></TD>
<TD WIDTH="50%" VALIGN="MIDDLE" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Steve R. Duback</FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Director</FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Date:&nbsp;&nbsp;February 7, 2005</FONT></TD>
<TD WIDTH="6%" VALIGN="MIDDLE">
<FONT SIZE=2><P>By:</FONT></TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<B><FONT SIZE=2><P>/S/&nbsp;WILLIAM F. WYMAN</B></FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE" HEIGHT=1><P></P></TD>
<TD WIDTH="6%" VALIGN="MIDDLE" HEIGHT=1><P></P></TD>
<TD WIDTH="50%" VALIGN="MIDDLE" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<FONT SIZE=2><P>William F. Wyman</FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Director</FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Date:&nbsp;&nbsp;February 7, 2005</FONT></TD>
<TD WIDTH="6%" VALIGN="MIDDLE">
<FONT SIZE=2><P>By:</FONT></TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<B><FONT SIZE=2><P>/S/&nbsp;PAUL A. LOWRY</B></FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE" HEIGHT=1><P></P></TD>
<TD WIDTH="6%" VALIGN="MIDDLE" HEIGHT=1><P></P></TD>
<TD WIDTH="50%" VALIGN="MIDDLE" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Paul A. Lowry</FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Director</FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Date:&nbsp;&nbsp;February 7, 2005</FONT></TD>
<TD WIDTH="6%" VALIGN="MIDDLE">
<FONT SIZE=2><P>By:</FONT></TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<B><FONT SIZE=2><P>/S/&nbsp;PHOEBE A. WOOD</B></FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE" HEIGHT=1><P></P></TD>
<TD WIDTH="6%" VALIGN="MIDDLE" HEIGHT=1><P></P></TD>
<TD WIDTH="50%" VALIGN="MIDDLE" BGCOLOR="#000000" HEIGHT=1><P></P></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Phoebe A. Wood</FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Director</FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Date:&nbsp;&nbsp;February 7, 2005</FONT></TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Shirley A. Dawe</FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Director</FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Date:&nbsp;&nbsp;February 7, 2005</FONT></TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Tamara L. Heim</FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Director</FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Date:&nbsp;&nbsp;February 7, 2005</FONT></TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Robert C. Siegel</FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">
<FONT SIZE=2><P>Director</FONT></TD>
</TR>
<TR><TD WIDTH="44%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="MIDDLE">&nbsp;</TD>
<TD WIDTH="50%" VALIGN="MIDDLE">&nbsp;</TD>
</TR>
</TABLE>

<B><FONT SIZE=2><P ALIGN="CENTER"></P>
<P ALIGN="CENTER">&nbsp;</P>
<P ALIGN="CENTER">&nbsp;</P></B></FONT>
<TABLE CELLSPACING=0 BORDER=0 WIDTH=601>
<TR><TD VALIGN="TOP" COLSPAN=5>
<B><FONT SIZE=2><P ALIGN="CENTER">OSHKOSH B'GOSH, INC.<BR>
(the "Registrant")<BR>
(Commission File No. 0-13365)</B></FONT></TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="29%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="27%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="27%" VALIGN="TOP" COLSPAN=2>&nbsp;</TD>
</TR>
<TR><TD VALIGN="TOP" COLSPAN=5>
<B><FONT SIZE=2><P ALIGN="CENTER">EXHIBIT INDEX TO</P>
<P ALIGN="CENTER">FORM S-8 REGISTRATION STATEMENT</B></FONT></TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="29%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="30%" VALIGN="TOP" COLSPAN=2>&nbsp;</TD>
<TD WIDTH="23%" VALIGN="TOP">&nbsp;</TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">
<B><FONT SIZE=2><P ALIGN="CENTER">Exhibit<BR>
Number</B></FONT></TD>
<TD WIDTH="29%" VALIGN="TOP">
<B><FONT SIZE=2><P ALIGN="CENTER"><BR>
Description</B></FONT></TD>
<TD WIDTH="30%" VALIGN="TOP" COLSPAN=2>
<B><FONT SIZE=2><P ALIGN="CENTER">Incorporated Herein<BR>
by Reference To</B></FONT></TD>
<TD WIDTH="23%" VALIGN="TOP">
<B><FONT SIZE=2><P ALIGN="CENTER">Filed<BR>
Hereiwth</B></FONT></TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="29%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="30%" VALIGN="TOP" COLSPAN=2>&nbsp;</TD>
<TD WIDTH="23%" VALIGN="TOP">&nbsp;</TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">
<FONT SIZE=2><P>4.1</FONT></TD>
<TD WIDTH="29%" VALIGN="TOP">
<FONT SIZE=2><P>Restated Certificate of Incorporation of OshKosh B'Gosh, Inc.</FONT></TD>
<TD WIDTH="30%" VALIGN="TOP" COLSPAN=2>
<FONT SIZE=2><P>Exhibit 3.1 to the Registrant's Form 10-K for the fiscal year ended December 28, 2002</FONT></TD>
<TD WIDTH="23%" VALIGN="TOP">&nbsp;</TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="29%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="30%" VALIGN="TOP" COLSPAN=2>&nbsp;</TD>
<TD WIDTH="23%" VALIGN="TOP">&nbsp;</TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">
<FONT SIZE=2><P>4.2</FONT></TD>
<TD WIDTH="29%" VALIGN="TOP">
<FONT SIZE=2><P>Bylaws of OshKosh B'Gosh, Inc. (as amended through December 7, 2004)</FONT></TD>
<TD WIDTH="30%" VALIGN="TOP" COLSPAN=2>
<FONT SIZE=2><P>Exhibit 3.2 to the Registrant's Form 8-K dated December 10, 2004</FONT></TD>
<TD WIDTH="23%" VALIGN="TOP">&nbsp;</TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="29%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="30%" VALIGN="TOP" COLSPAN=2>&nbsp;</TD>
<TD WIDTH="23%" VALIGN="TOP">&nbsp;</TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">
<FONT SIZE=2><P>5.1</FONT></TD>
<TD WIDTH="29%" VALIGN="TOP">
<FONT SIZE=2><P>Opinion of Counsel</FONT></TD>
<TD WIDTH="30%" VALIGN="TOP" COLSPAN=2>&nbsp;</TD>
<TD WIDTH="23%" VALIGN="TOP">
<FONT SIZE=2><P ALIGN="CENTER">X</FONT></TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="29%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="30%" VALIGN="TOP" COLSPAN=2>&nbsp;</TD>
<TD WIDTH="23%" VALIGN="TOP">&nbsp;</TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">
<FONT SIZE=2><P>23.1</FONT></TD>
<TD WIDTH="29%" VALIGN="TOP">
<FONT SIZE=2><P>Consent of Independent Registered Public Accounting Firm</FONT></TD>
<TD WIDTH="30%" VALIGN="TOP" COLSPAN=2>&nbsp;</TD>
<TD WIDTH="23%" VALIGN="TOP">
<FONT SIZE=2><P ALIGN="CENTER">X</FONT></TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="29%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="30%" VALIGN="TOP" COLSPAN=2>&nbsp;</TD>
<TD WIDTH="23%" VALIGN="TOP">&nbsp;</TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">
<FONT SIZE=2><P>23.2</FONT></TD>
<TD WIDTH="29%" VALIGN="TOP">
<FONT SIZE=2><P>Consent of Counsel</FONT></TD>
<TD WIDTH="30%" VALIGN="TOP" COLSPAN=2>&nbsp;</TD>
<TD WIDTH="23%" VALIGN="TOP">
<FONT SIZE=2><P>Contained in Opinion filed as Exhibit 5</FONT></TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="29%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="30%" VALIGN="TOP" COLSPAN=2>&nbsp;</TD>
<TD WIDTH="23%" VALIGN="TOP">&nbsp;</TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">
<FONT SIZE=2><P>24.1</FONT></TD>
<TD WIDTH="29%" VALIGN="TOP">
<FONT SIZE=2><P>Powers of Attorney</FONT></TD>
<TD WIDTH="30%" VALIGN="TOP" COLSPAN=2>&nbsp;</TD>
<TD WIDTH="23%" VALIGN="TOP">
<FONT SIZE=2><P>Signature Page to this Registration Statement</FONT></TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="29%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="30%" VALIGN="TOP" COLSPAN=2>&nbsp;</TD>
<TD WIDTH="23%" VALIGN="TOP">&nbsp;</TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">
<FONT SIZE=2><P>99.1</FONT></TD>
<TD WIDTH="29%" VALIGN="TOP">
<FONT SIZE=2><P>OshKosh B'Gosh, Inc. 2004 Incentive Stock Plan</FONT></TD>
<TD WIDTH="30%" VALIGN="TOP" COLSPAN=2>&nbsp;</TD>
<TD WIDTH="23%" VALIGN="TOP">
<FONT SIZE=2><P ALIGN="CENTER">X</FONT></TD>
</TR>
</TABLE>

<FONT SIZE=2></FONT></BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "s804sip2.htm", "description": "OSHKOSH B'GOSH INC SEC FORM S-8 2004 INCENTIVE STOCK PLAN", "secsgml_size_bytes": 37429}]
{"company-data": {"conformed-name": "OSHKOSH B GOSH INC", "cik": "0000075042", "assigned-sic": "2300", "irs-number": "390519915", "state-of-incorporation": "DE", "fiscal-year-end": "0101"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-122617", "film-number": "05581470"}, "business-address": {"street1": "112 OTTER AVE", "street2": "P O BOX 300", "city": "OSHKOSH", "state": "WI", "zip": "54901", "phone": "9202318800"}, "mail-address": {"street1": "112 OTTER AVE", "city": "OSHKOSH", "state": "WI", "zip": "54901"}}
Oshkosh BGosh S8
As filed with the Securities and Exchange Commission on February 7, 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
OSHKOSH B'GOSH, INC.
(Exact name of registrant as specified in its charter)
DELAWARE
(State or other jurisdiction of
incorporation or organization)
39-0519915
(I.R.S. Employer Identification No.)
112 Otter Avenue
Oshkosh, Wisconsin
(Address of Principal Executive Offices)
54901
(Zip Code)
OSHKOSH B'GOSH, INC. 2004 STOCK INCENTIVE PLAN
(Full title of the plan)
MICHAEL L. HEIDER
Vice President, Finance, Treasurer
and Chief Financial Officer
OSHKOSH B'GOSH, INC.
112 Otter Avenue
Oshkosh, Wisconsin 54901
Copy to
STEVEN R. DUBACK, ESQ.
Quarles & Brady
411 East Wisconsin Avenue
Milwaukee, Wisconsin 53202
(Name and address of agent for service)
(414) 231-8800
(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
Proposed Maximum Aggregate
Offering Price(2)
Amount of
Registration Fee
Class A Common Stock,
$.01 par value
1,350,000 shares
(2)
$25,852,500
$3,042.84
(1)
The Plan provides for the possible adjustment of the number, price and kind of shares granted or to be granted under the Plan in the event of certain capital or other changes affecting the Registrant's Common Stock.  This Registration Statement therefore covers, an indeterminate number of additional shares that may become subject to the Plan by means of any such adjustment.
(2)   Pursuant to Rule 457(h), estimated solely for the purpose of computing the registration fee, based upon $19.15 per share, which is the average of the high and low sales prices of the Registrant's Class A Common Stock on January 31, 2005, as reported on the Nasdaq Stock Market.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Information specified in Part I of Form S-8 (Items 1 and 2) will be sent or given to Plan participants as specified by Rule 428(b)(1) under the Securities Act of 1933.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.  Incorporation of Documents by Reference.
The following documents filed by OshKosh B'Gosh, Inc. (the "Registrant") (Commission File No. 0-13365) with the Securities and Exchange Commission (the "Commission") pursuant to Section 13 of the Securities Exchange Act of 1934 (the "1934 Act") are incorporated herein by reference:
(a)	The Registrant's Annual Report on Form 10-K for the fiscal year ended January 3, 2004;
(b)	The Registrant's Quarterly Reports on Form 10-Q for the quarterly periods ended April 3, 2004, July 3, 2004 and October 2, 2004 and the Registrant's Current Reports on Form 8-K dated January 4, 2005, December 10, 2004, and November 1, 2004; and
(c)	The Registrant's Current Report on Form 8-K dated October 25, 1995, including specifically the description of the Registrant's Common Stock in Item 5 thereof, filed for the purpose of updating the description of the Registrant's Common Stock under the 1934 Act, including any future amendment or report filed for the purpose of updating such description.
All documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the 1934 Act, prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part hereof from the date of the filing of such documents.
Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes hereof to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.  Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part hereof.
Item 4.  Description of Securities.
Not applicable.  See Item 3(c) above.
Item 5.  Interests of Named Experts and Counsel.
Not applicable.
Item 6.  Indemnification of Directors and Officers.
Section 145(a) of the General Corporation Law of the State of Delaware (the "General Corporation Law") provides that a Delaware 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 proceeding, 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 the request of the corporation as a director, officer, employee or agent of another corporation or enterprise, against expenses, 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 he 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 cause to believe his conduct was unlawful.
Section 145(b) of the General Corporation Law provides that a Delaware 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 or suit by or in the right of the corporation to procure a judgment in its favor by reason of the fact that such person acted in any of the capacities set forth above, against expenses actually and reasonably incurred by him in connection with the defense or settlement of such action or suit if he acted under similar standards, except that no indemnification may be made in respect to any claim, issue or matter as to which such person shall have been adjudged to be liable for negligence or misconduct in the performance of his duty to the corporation unless and only to the extent that the court in which such action or suit was brought shall determine that despite the adjudication of liability, such person is fairly and reasonably entitled to be indemnified for such expenses which the court shall deem proper.
Section 145 of the General Corporation Law further provides that to the extent a director or officer of a corporation has been successful in the defense of any action, suit or proceeding referred to in subsections (a) and (b) or in the defense of any claim, issue or matter therein, he shall be indemnified against expenses actually and reasonably incurred by him in connection therewith; that indemnification provided for by Section 145 shall not be deemed exclusive of any other rights to which the indemnified party may be entitled; and that the corporation may purchase and maintain insurance on behalf of a director or officer of the corporation against any liability asserted against him or incurred by him in any such capacity or arising out of his status as such whether or not the corporation would have the power to indemnify him against such liabilities under such Section 145.
Section 102(b)(7) of the General Corporation Law provides that a corporation in its original certificate of incorporation or an amendment thereto validly approved by stockholders may eliminate or limit personal liability of members of its board of directors or governing body for violations of a director's duty of care.  However, no such provision may eliminate or limit the liability of a director for breaching his duty of loyalty, failing to act in good faith, engaging in intentional misconduct or knowingly violating a law, paying a dividend or approving a stock repurchase which was illegal, or obtaining an improper personal benefit.  A provision of this type has no effect on the availability of equitable remedies, such as injunction or rescission, for breach of fiduciary duty.  The Registrant's Restated Certificate of Incorporation, as amended, contains such a provision.
Section 49 of the Registrant's Bylaws contains provisions that substantially parallel the indemnification provisions of the General Corporation Law and also covers certain securities law actions and procedural matters not dealt with in the General Corporation Law.
Certain directors and officers of the Registrant are parties to Indemnity Agreements with the Registrant providing essentially the same indemnification as the General Corporation Law and the Registrant's Bylaws and are also covered by directors' and officers' liability insurance under which they are insured (subject to certain exceptions and limitations specified in the policy) against expenses and liabilities arising out of proceedings to which they are parties by reason of being or having been directors or officers.
Item 7.  Exemption from Registration Claimed.
Not applicable.
Item 8.  Exhibits.
See Exhibit Index following Signature page in this Registration Statement, which Exhibit Index is incorporated herein by reference.
Item 9.  Undertakings.
(a)	The undersigned Registrant hereby undertakes:
(1)	To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i)	To include any prospectus required by section 10(a)(3) of the Securities Act of 1933;
(ii)	To reflect in the prospectus any facts or 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;
(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 by the Registrant pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the Registration Statement.
(2)	That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(3)	To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
(b)	The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(h)	Reference is made to the indemnification provisions referred to in Item 6 of this Registration Statement.
Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable.  In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Oshkosh, State of Wisconsin, on February 7, 2005.
OSHKOSH B'GOSH, INC.
By:  /S/ MICHAEL L. HEIDER
Michael L. Heider
Vice President Finance, Treasurer and
Chief Financial Officer
POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Douglas W. Hyde, and Michael L. Heider, and each of them, his true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him and in his name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, and any other regulatory authority, 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 and about the premises, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them, or their substitutes, may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the date indicated.
Date:  February 7, 2005
By:
/S/ DOUGLAS W. HYDE
Douglas W. Hyde
Chairman of the Board, Chief
(Principal) Executive Officer and Director
Date:  February 7, 2005
By:
/S/ DAVID L. OMACHINSKI
David L. Omachinski
Director
Date:  February 7, 2005
By:
/S/MICHAEL L. HEIDER
Michael L. Heider
Vice President Finance, Treasurer, Chief (Principal) Financial Officer and Principal Accounting Officer
Date:  February 7, 2005
By:
/S/ STEVE R. DUBACK
Steve R. Duback
Director
Date:  February 7, 2005
By:
/S/ WILLIAM F. WYMAN
William F. Wyman
Director
Date:  February 7, 2005
By:
/S/ PAUL A. LOWRY
Paul A. Lowry
Director
Date:  February 7, 2005
By:
/S/ PHOEBE A. WOOD
Phoebe A. Wood
Director
Date:  February 7, 2005
Shirley A. Dawe
Director
Date:  February 7, 2005
Tamara L. Heim
Director
Date:  February 7, 2005
Robert C. Siegel
Director
OSHKOSH B'GOSH, INC.
(the "Registrant")
(Commission File No. 0-13365)
EXHIBIT INDEX TO
FORM S-8 REGISTRATION STATEMENT
Exhibit
Number
Description
Incorporated Herein
by Reference To
Filed
Hereiwth
4.1
Restated Certificate of Incorporation of OshKosh B'Gosh, Inc.
Exhibit 3.1 to the Registrant's Form 10-K for the fiscal year ended December 28, 2002
4.2
Bylaws of OshKosh B'Gosh, Inc. (as amended through December 7, 2004)
Exhibit 3.2 to the Registrant's Form 8-K dated December 10, 2004
5.1
Opinion of Counsel
X
23.1
Consent of Independent Registered Public Accounting Firm
X
23.2
Consent of Counsel
Contained in Opinion filed as Exhibit 5
24.1
Powers of Attorney
Signature Page to this Registration Statement
99.1
OshKosh B'Gosh, Inc. 2004 Incentive Stock Plan
X