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                <td width="25%"><font face="Times New Roman, Times, Serif" size="2">&nbsp;</font>
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                <td align="left" width="18%"><font face="Times New Roman" size="2">&nbsp;</font>
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                <td align="center" width="67%"><font face="Times New Roman" size="2">As filed with
                the Securities and Exchange Commission on September 12, 2007</font></td>

                <td align="left" width="15%"><font face="Times New Roman" size="2">&nbsp;</font>
                </td>
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                <td align="left"><font face="Times New Roman" size="2">&nbsp;</font> </td>

                <td align="right"><font face="Times New Roman" size="2"><b>Registration No.
                &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</b></font> </td>
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        <h1 align="center"><font face="Times New Roman, Times, Serif" size="4">UNITED STATES<br>
        SECURITIES AND EXCHANGE COMMISSION<br>
        </font><font face="Times New Roman, Times, Serif" size="3">WASHINGTON, D.C.
        20549</font></h1>
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        <p align="center">_________________</p>
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        <h1 align="center"><font face="Times New Roman, Times, Serif" size="4">FORM S-8</font>
        <font face="Times New Roman, Times, Serif" size="3"><br>
        REGISTRATION STATEMENT<br>
        Under<br>
        THE SECURITIES ACT OF 1933</font></h1>
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        <p align="center">_________________</p>
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        <p align="center"><font face="Times New Roman, Times, Serif" size="4"><b>LIFETIME BRANDS,
        INC.</b><br>
        </font><font face="Times New Roman, Times, Serif" size="2">(Exact name of Registrant as
        specified in its charter)</font></p>

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                <th align="center"><font face="Times New Roman" size="2">Delaware</font></th>

                <th align="center"><font face="Times New Roman" size="2">11-2682486</font></th>
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                <td valign="top" align="center" width="50%">
                <font face="Times New Roman" size="2">(State or other jurisdiction of<br>
                incorporation or organization)</font></td>

                <td valign="top" align="center" width="50%">
                <font face="Times New Roman" size="2">(IRS Employer<br>
                Identification No.)</font></td>
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        <p align="center">_________________</p>
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        <p align="center"><font face="Times New Roman, Times, Serif" size="3"><b>1000 Stewart
        Avenue<br>
        Garden City, New York 11530<br>
        (516) 683-6000</b><br>
        </font><font face="Times New Roman, Times, Serif" size="2">(Address, including zip code, of
        Principal Executive Offices)</font></p>
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        <h1 align="center"><font face="Times New Roman, Times, Serif" size="4">LIFETIME BRANDS,
        INC.<br>
        2000 LONG-TERM INCENTIVE PLAN<br>
        </font><font face="Times New Roman, Times, Serif" size="2">(Full Title of the Plan or
        Agreement)</font></h1>
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        <p align="center">_________________</p>
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        <p align="center"><font face="Times New Roman, Times, Serif" size="2"><b>Jeffrey Siegel<br>
        1000 Stewart Avenue<br>
        Garden City, New York 11530<br>
        (516) 683-6000</b><br>
        (Name, address, and telephone number,<br>
        including area code, of agent for service)</font></p>
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        <p align="center">_________________</p>
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        <h1 align="center"><font face="Times New Roman, Times, Serif" size="2">Copies
        to:</font></h1>

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                <td align="left" width="75%"><font face="Times New Roman" size="2"><b>Gary
                Rothstein, Esq</b>.</font></td>

                <td align="left" width="25%"><font face="Times New Roman" size="2"><b>Laurence
                Winoker</b></font></td>
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            <tr valign="bottom">
                <td align="left"><font face="Times New Roman" size="2"><b>Morgan, Lewis &amp;
                Bockius LLP</b></font></td>

                <td align="left"><font face="Times New Roman" size="2"><b>Lifetime Brands,
                Inc.</b></font></td>
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                <td align="left"><font face="Times New Roman" size="2"><b>101 Park
                Avenue</b></font></td>

                <td align="left"><font face="Times New Roman" size="2"><b>1000 Stewart
                Avenue</b></font></td>
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                <td align="left"><font face="Times New Roman" size="2"><b>New York, New York
                10178</b></font></td>

                <td align="left"><font face="Times New Roman" size="2"><b>Garden City, New York
                11530</b></font></td>
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                <td align="left"><font face="Times New Roman" size="2"><b>(212)
                309-6000</b></font></td>

                <td align="left"><font face="Times New Roman" size="2"><b>(516)
                683-6000</b></font></td>
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        </table>

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                <th colspan="5">
                    <font face="Times New Roman" size="2">CALCULATION OF REGISTRATION FEE</font>
                    <hr width="100%" color="black" noshade size="2">
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            </tr>

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                <th>
                    <font face="Times New Roman" size="2">Title of Securities to<br>
                    be Registered<br>
                    </font>
                    <hr width="100%" color="black" noshade size="1">
                </th>

                <th align="center">
                    <font face="Times New Roman" size="2">Number of Shares to be<br>
                    Registered (1)<br>
                    </font>
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                </th>

                <th align="center">
                    <font face="Times New Roman" size="2">Proposed<br>
                    Maximum<br>
                    Offering<br>
                    Price per Share<br>
                    (2)</font>
                    <hr width="100%" color="black" noshade size="1">
                </th>

                <th align="center">
                    <font face="Times New Roman" size="2">Proposed<br>
                    Maximum<br>
                    Aggregate<br>
                    Offering<br>
                    Price (2)<br>
                    </font>
                    <hr width="100%" color="black" noshade size="1">
                </th>

                <th align="center">
                    <font face="Times New Roman" size="2">Amount of<br>
                    Registration Fee<br>
                    (2)(3)<br>
                    </font>
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                <td align="left" width="40%"><font face="Times New Roman" size="2">Common Stock,
                $.01 par value per share</font></td>

                <td align="center" width="15%">
                <font face="Times New Roman" size="2">750,000&nbsp;</font> </td>

                <td align="center" width="15%">
                <font face="Times New Roman" size="2">$19.81</font></td>

                <td align="center" width="15%">
                <font face="Times New Roman" size="2">$14,857,500</font></td>

                <td align="center" width="15%">
                <font face="Times New Roman" size="2">$456.13</font></td>
            </tr>

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                <th colspan="5">
                    <font face="Times New Roman" size="2">&nbsp;</font>
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                <td width="5%"><font face="Times New Roman, Times, Serif" size="2">(1)</font> </td>

                <td><font face="Times New Roman, Times, Serif" size="2">&nbsp;</font> </td>

                <td width="95%"><font face="Times New Roman, Times, Serif" size="2">Pursuant to
                Rule 416(c) of the Securities Act of 1933, as amended (the &ldquo;Securities
                Act&rdquo;), the number of shares being registered shall include an indeterminate
                number of additional shares of common stock or common stock which may become
                issuable as a result of stock splits, stock dividends, or similar transactions in
                accordance with anti-dilution provisions of the Lifetime Brands, Inc. 2000
                Long-Term Incentive Plan.</font> </td>
            </tr>
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        <br>
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                <td width="5%"><font face="Times New Roman, Times, Serif" size="2">(2)</font> </td>

                <td><font face="Times New Roman, Times, Serif" size="2">&nbsp;</font> </td>

                <td width="95%"><font face="Times New Roman, Times, Serif" size="2">Calculated
                pursuant to paragraphs (c) and (h) of Rule 457 of the Securities Act, based upon
                the average of the reported high and low sales prices for the Registrant&rsquo;s
                common stock as reported on the NASDAQ Global Select Market on September 5, 2007.
                The foregoing calculation is solely for the purpose of determining the registration
                fee.</font></td>
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        </table>
        <br>
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                <td width="5%"><font face="Times New Roman, Times, Serif" size="2">(3)</font> </td>

                <td><font face="Times New Roman, Times, Serif" size="2">&nbsp;</font> </td>

                <td width="95%"><font face="Times New Roman, Times, Serif" size="2">Calculated
                pursuant to Section 6(b) of the Securities Act as follows: Proposed maximum
                aggregate offering price per share multiplied by .0000307.</font> </td>
            </tr>
        </table>
        <br>
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        <h1 align="center"><font face="Times New Roman, Times, Serif" size="3">INCORPORATION BY REFERENCE</font></h1>
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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The Registrant is registering
                an additional 750,000 shares of common                 stock authorized
for issuance under its 2000 Long-Term Incentive Plan (the &#147;Plan&#148;), which was
approved by                 the Registrant&rsquo;s stockholders on June 8, 2006.  The Registrant has previously
registered shares of common stock issuable under the Plan pursuant to the Registration
Statement on Form S-8 filed on May 19, 2003 (File No. 333-105382). The contents of such
Registration Statement on Form S-8 are hereby incorporated by reference. </FONT></P>

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        <h1 align="center">
        <font face="Times New Roman, Times, Serif" size="3">SIGNATURES</font></h1>
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        <p>
        <font face="Times New Roman, Times, Serif" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
        to the requirements of the Securities Act of 1933, the Company 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 on Form S-8 to be
        signed on its behalf by the undersigned, thereunto duly authorized, in the City of Garden
        City, State of New York, on September 12, 2007.</font></p>

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                <td>
                </td>

                <td colspan="2"><font face="Times New Roman, Times, Serif" size="2"><b>LIFETIME
                BRANDS, INC.</b></font> </td>
            </tr>

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                <td width="50%">
                </td>

                <td align="left" width="1%">
                <font face="Times New Roman, Times, Serif" size="2"><br>
                <br>
                By: </font></td>

                <td align="left" width="49%">
                <font face="Times New Roman, Times, Serif" size="2"><br>
                <br>
                /s/ Jeffrey Siegel</font></td>
            </tr>

            <tr valign="top">
                <td width="50%">
                </td>

                <td align="left" width="5%">
                </td>

                <td align="left" width="45%">
                    <hr align="left" width="70%" color="black" size="1">
                </td>
            </tr>

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                <td>
                </td>

                <td>
                </td>

                <td align="left"><font face="Times New Roman, Times, Serif" size="2">Jeffrey
                Siegel<br>
                Chairman of the Board of Directors, Chief Executive Officer<br>
                and President<br>
                </font></td>
            </tr>
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        <h1 align="center"><font face="Times New Roman, Times, Serif" size="3">POWER OF
        ATTORNEY</font></h1>
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        <p>
        <font face="Times New Roman, Times, Serif" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each
        person whose signature to this Registration Statement appears below hereby appoints
        Laurence Winoker as his or her attorney-in-fact to sign on his or her behalf individually
        and in the capacity stated below and to file all supplements, amendments and post-effective
        amendments to this Registration Statement, and any and all instruments or documents filed
        as a part of or in connection with this Registration Statement or any amendment or
        supplement thereto, and any such attorney-in-fact may make such changes and additions to
        this Registration Statement as such attorney-in-fact may deem necessary or
        appropriate.</font></p>
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        <p>
        <font face="Times New Roman, Times, Serif" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
        to the requirement of the Securities Act of 1933, this Registration Statement has been
        signed by the following persons in the capacities and on the dates indicated.</font></p>

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                <th>
                </th>

                <th>
                </th>

                <th>
                </th>
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                <td align="left" width="42%">
                <font face="Times New Roman" size="2"><u>Signature</u></font> </td>

                <td align="left" width="42%">
                <font face="Times New Roman" size="2"><u>Title</u></font> </td>

                <td align="left" width="16%">
                <font face="Times New Roman" size="2"><u>Date</u></font> </td>
            </tr>

            <tr valign="bottom">
                <td align="left"><font face="Times New Roman" size="2"><br>
                </font></td>
            </tr>

            <tr valign="bottom">
                <td align="left"><font face="Times New Roman" size="2"><br>
                </font></td>
            </tr>

            <tr valign="bottom">
                <td align="left">
                    <font face="Times New Roman" size="2">/s/&nbsp;Jeffrey Siegel</font>
                    <hr align="left" width="50%" color="black" size="1">
                </td>

                <td align="left"><font face="Times New Roman" size="2">Chairman of the Board of
                Directors,</font></td>

                <td align="left"><font face="Times New Roman" size="2">September 12,
                2007</font></td>
            </tr>

            <tr valign="bottom">
                <td align="left"><font face="Times New Roman" size="2">Jeffrey Siegel</font></td>

                <td align="left"><font face="Times New Roman" size="2">Chief Executive Officer
                and&nbsp;President</font> </td>

                <td align="left"><font face="Times New Roman" size="2">&nbsp;</font> </td>
            </tr>

            <tr valign="bottom">
                <td align="left"><font face="Times New Roman" size="2">&nbsp;</font> </td>

                <td align="left"><font face="Times New Roman" size="2">(Principal Executive
                Officer)</font></td>

                <td align="left"><font face="Times New Roman" size="2">&nbsp;</font> </td>
            </tr>

            <tr valign="bottom">
                <td align="left"><font face="Times New Roman" size="2"><br>
                </font></td>
            </tr>

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                <td align="left">
                    <font face="Times New Roman" size="2">/s/&nbsp;Ronald Shiftan</font>
                    <hr align="left" width="50%" color="black" size="1">
                </td>

                <td align="left"><font face="Times New Roman" size="2">Vice Chairman of the Board
                of Directors,</font></td>

                <td align="left"><font face="Times New Roman" size="2">September 12,
                2007</font></td>
            </tr>

            <tr valign="bottom">
                <td align="left"><font face="Times New Roman" size="2">Ronald Shiftan</font></td>

                <td align="left"><font face="Times New Roman" size="2">Chief Operating Officer
                and</font></td>
            </tr>

            <tr valign="bottom">
                <td align="left"><font face="Times New Roman" size="2">&nbsp;</font> </td>

                <td align="left"><font face="Times New Roman" size="2">Director</font></td>

                <td align="left"><font face="Times New Roman" size="2">&nbsp;</font> </td>
            </tr>

            <tr valign="bottom">
                <td align="left"><font face="Times New Roman" size="2"><br>
                </font></td>
            </tr>

            <tr valign="bottom">
                <td align="left">
                    <font face="Times New Roman" size="2">/s/&nbsp;Laurence Winoker</font>
                    <hr align="left" width="50%" color="black" size="1">
                </td>

                <td align="left"><font face="Times New Roman" size="2">Senior
                Vice-President-Finance,</font></td>

                <td align="left"><font face="Times New Roman" size="2">September 12,
                2007</font></td>
            </tr>

            <tr valign="bottom">
                <td align="left"><font face="Times New Roman" size="2">Laurence Winoker</font></td>

                <td align="left"><font face="Times New Roman" size="2">Treasurer and Chief
                Financial Officer</font></td>
            </tr>

            <tr valign="bottom">
                <td align="left"><font face="Times New Roman" size="2">&nbsp;</font> </td>

                <td align="left"><font face="Times New Roman" size="2">(Principal Financial and
                Accounting Officer)</font></td>

                <td align="left"><font face="Times New Roman" size="2">&nbsp;</font> </td>
            </tr>

            <tr valign="bottom">
                <td align="left"><font face="Times New Roman" size="2"><br>
                </font></td>
            </tr>

            <tr valign="bottom">
                <td align="left">
                    <font face="Times New Roman" size="2">/s/&nbsp;Craig Phillips</font>
                    <hr align="left" width="50%" color="black" size="1">
                </td>

                <td align="left"><font face="Times New Roman" size="2">Senior
                Vice-President-Distribution,</font></td>

                <td align="left"><font face="Times New Roman" size="2">September 12,
                2007</font></td>
            </tr>

            <tr valign="bottom">
                <td align="left"><font face="Times New Roman" size="2">Craig Phillips</font></td>

                <td align="left"><font face="Times New Roman" size="2">Secretary and
                Director</font></td>

                <td align="left"><font face="Times New Roman" size="2">&nbsp;</font> </td>
            </tr>
        </table>
        <br>
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        <p align="center"><font face="Times New Roman, Times, Serif" size="2"></font></p>

        <div style="PAGE-BREAK-AFTER: always">
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        <br>
        <br>

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            <tr valign="bottom">
                <th>
                </th>

                <th>
                </th>

                <th>
                </th>
            </tr>

            <tr valign="bottom">
                <td align="left" width="42%">
                    <font face="Times New Roman" size="2">/s/&nbsp;David Dangoor</font>
                    <hr align="left" width="50%" color="black" size="1">
                </td>

                <td align="left" width="42%">
                <font face="Times New Roman" size="2">Director</font></td>

                <td align="left" width="16%"><font face="Times New Roman" size="2">September 12,
                2007</font></td>
            </tr>

            <tr valign="bottom">
                <td align="left"><font face="Times New Roman" size="2">David Dangoor</font></td>

                <td align="left"><font face="Times New Roman" size="2">&nbsp;</font> </td>

                <td align="left"><font face="Times New Roman" size="2">&nbsp;</font> </td>
            </tr>

            <tr valign="bottom">
                <td align="left"><font face="Times New Roman" size="2"><br>
                </font></td>
            </tr>

            <tr valign="bottom">
                <td align="left">
                    <font face="Times New Roman" size="2">/s/&nbsp;Fiona Dias</font>
                    <hr align="left" width="50%" color="black" size="1">
                </td>

                <td align="left"><font face="Times New Roman" size="2">Director</font></td>

                <td align="left"><font face="Times New Roman" size="2">September 12,
                2007</font></td>
            </tr>

            <tr valign="bottom">
                <td align="left"><font face="Times New Roman" size="2">Fiona Dias</font></td>

                <td align="left"><font face="Times New Roman" size="2">&nbsp;</font> </td>

                <td align="left"><font face="Times New Roman" size="2">&nbsp;</font> </td>
            </tr>

            <tr valign="bottom">
                <td align="left"><font face="Times New Roman" size="2"><br>
                </font></td>
            </tr>

            <tr valign="bottom">
                <td align="left">
                    <font face="Times New Roman" size="2">/s/&nbsp;Michael Jeary</font>
                    <hr align="left" width="50%" color="black" size="1">
                </td>

                <td align="left"><font face="Times New Roman" size="2">Director</font></td>

                <td align="left"><font face="Times New Roman" size="2">September 12,
                2007</font></td>
            </tr>

            <tr valign="bottom">
                <td align="left"><font face="Times New Roman" size="2">Michael Jeary</font></td>

                <td align="left"><font face="Times New Roman" size="2">&nbsp;</font> </td>

                <td align="left"><font face="Times New Roman" size="2">&nbsp;</font> </td>
            </tr>

            <tr valign="bottom">
                <td align="left"><font face="Times New Roman" size="2"><br>
                </font></td>
            </tr>

            <tr valign="bottom">
                <td align="left">
                    <font face="Times New Roman" size="2">/s/&nbsp;Cherrie Nanninga</font>
                    <hr align="left" width="50%" color="black" size="1">
                </td>

                <td align="left"><font face="Times New Roman" size="2">Director</font></td>

                <td align="left"><font face="Times New Roman" size="2">September 12,
                2007</font></td>
            </tr>

            <tr valign="bottom">
                <td align="left"><font face="Times New Roman" size="2">Cherrie Nanninga</font></td>

                <td align="left"><font face="Times New Roman" size="2">&nbsp;</font> </td>

                <td align="left"><font face="Times New Roman" size="2">&nbsp;</font> </td>
            </tr>

            <tr valign="bottom">
                <td align="left"><font face="Times New Roman" size="2"><br>
                </font></td>
            </tr>

            <tr valign="bottom">
                <td align="left">
                    <font face="Times New Roman" size="2">/s/&nbsp;William Westerfield</font>
                    <hr align="left" width="50%" color="black" size="1">
                </td>

                <td align="left"><font face="Times New Roman" size="2">Director</font></td>

                <td align="left"><font face="Times New Roman" size="2">September 12,
                2007</font></td>
            </tr>

            <tr valign="bottom">
                <td align="left"><font face="Times New Roman" size="2">William
                Westerfield</font></td>

                <td align="left"><font face="Times New Roman" size="2">&nbsp;</font> </td>

                <td align="left"><font face="Times New Roman" size="2">&nbsp;</font> </td>
            </tr>

            <tr valign="bottom">
                <td align="left"><font face="Times New Roman" size="2"><br>
                </font></td>
            </tr>

            <tr valign="bottom">
                <td align="left">
                    <font face="Times New Roman" size="2">/s/&nbsp;Sheldon Misher</font>
                    <hr align="left" width="50%" color="black" size="1">
                </td>

                <td align="left"><font face="Times New Roman" size="2">Director</font></td>

                <td align="left"><font face="Times New Roman" size="2">September 12,
                2007</font></td>
            </tr>

            <tr valign="bottom">
                <td align="left"><font face="Times New Roman" size="2">Sheldon Misher</font></td>

                <td align="left"><font face="Times New Roman" size="2">&nbsp;</font> </td>

                <td align="left"><font face="Times New Roman" size="2">&nbsp;</font> </td>
            </tr>
        </table>
        <br>
        <!-- MARKER FORMAT-SHEET="Head Minor Center" FSL="Default" -->

        <p align="center"><font face="Times New Roman, Times, Serif" size="2"></font></p>

        <div style="PAGE-BREAK-AFTER: always">
        </div>
        <!-- MARKER PAGE="; page: 9" -->
        <hr color="gray" noshade size="5">
        <!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" -->

        <h1 align="center"><font face="Times New Roman, Times, Serif" size="4">EXHIBITS</font></h1>
        <!-- MARKER FORMAT-SHEET="Para Hang" FSL="Default" -->

        <table cellspacing="0" cellpadding="0" width="100%">
            <tr valign="top">
                <td width="5%">
                <font face="Times New Roman, Times, Serif" size="2"><u>Exhibit</u></font> </td>

                <td><font face="Times New Roman, Times, Serif" size="2">&nbsp;</font> </td>

                <td width="95%">
                <font face="Times New Roman, Times, Serif" size="2"><u>Description</u></font> </td>
            </tr>
        </table>
        <br>
        <!-- MARKER FORMAT-SHEET="Para Hang" FSL="Default" -->

        <table cellspacing="0" cellpadding="0" width="100%">
            <tr valign="top">
                <td width="5%"><font face="Times New Roman, Times, Serif" size="2">4.1</font> </td>

                <td><font face="Times New Roman, Times, Serif" size="2">&nbsp;</font> </td>

                <td width="95%"><font face="Times New Roman, Times, Serif" size="2">Second Restated
                Certificate of Incorporation of Lifetime Brands, Inc. (filed as an Exhibit to the
                Registrant's Annual Report on Form 10-K for the Year Ended December 31, 2005 and
                incorporated by reference herein).</font> </td>
            </tr>
        </table>
        <br>
        <!-- MARKER FORMAT-SHEET="Para Hang" FSL="Default" -->

        <table cellspacing="0" cellpadding="0" width="100%">
            <tr valign="top">
                <td width="5%"><font face="Times New Roman, Times, Serif" size="2">4.2</font> </td>

                <td><font face="Times New Roman, Times, Serif" size="2">&nbsp;</font> </td>

                <td width="95%"><font face="Times New Roman, Times, Serif" size="2">By-Laws of
                Lifetime Brands, Inc. (filed as an Exhibit to Lifetime Hoan Corporation's
                Registration Statement on Form S-1 (File No. 333-40154) and incorporated by
                reference herein).</font> </td>
            </tr>
        </table>
        <br>
        <!-- MARKER FORMAT-SHEET="Para Hang" FSL="Default" -->

        <table cellspacing="0" cellpadding="0" width="100%">
            <tr valign="top">
                <td width="5%"><font face="Times New Roman, Times, Serif" size="2">4.3</font> </td>

                <td><font face="Times New Roman, Times, Serif" size="2">&nbsp;</font> </td>

                <td width="95%"><font face="Times New Roman, Times, Serif" size="2">Amended 2000
                Long-Term Incentive Plan (filed as an Exhibit to the Registrant&rsquo;s Form 8-K
                dated June 8, 2006 and incorporated by reference herein).</font> </td>
            </tr>
        </table>
        <br>
        <!-- MARKER FORMAT-SHEET="Para Hang" FSL="Default" -->

        <table cellspacing="0" cellpadding="0" width="100%">
            <tr valign="top">
                <td width="5%"><font face="Times New Roman, Times, Serif" size="2">5.1</font> </td>

                <td><font face="Times New Roman, Times, Serif" size="2">&nbsp;</font> </td>

                <td width="95%"><font face="Times New Roman, Times, Serif" size="2"><A HREF="ex5-1_s8091007.htm">Opinion of
                Morgan, Lewis &amp; Bockius LLP.</A></font> </td>
            </tr>
        </table>
        <br>
        <!-- MARKER FORMAT-SHEET="Para Hang" FSL="Default" -->

        <table cellspacing="0" cellpadding="0" width="100%">
            <tr valign="top">
                <td width="5%"><font face="Times New Roman, Times, Serif" size="2">23.1</font>
                </td>

                <td><font face="Times New Roman, Times, Serif" size="2">&nbsp;</font> </td>

                <td width="95%"><font face="Times New Roman, Times, Serif" size="2"><A HREF="ex23-1_s8091007.htm">Consent of
                Ernst &amp; Young LLP.</A></font> </td>
            </tr>
        </table>
        <br>
        <!-- MARKER FORMAT-SHEET="Para Hang" FSL="Default" -->

        <table cellspacing="0" cellpadding="0" width="100%">
            <tr valign="top">
                <td width="5%"><font face="Times New Roman, Times, Serif" size="2">23.2</font>
                </td>

                <td><font face="Times New Roman, Times, Serif" size="2">&nbsp;</font> </td>

                <td width="95%"><font face="Times New Roman, Times, Serif" size="2">Consent of
                Morgan, Lewis &amp; Bockius LLP (included in Exhibit 5.1).</font> </td>
            </tr>
        </table>
        <br>
        <!-- MARKER FORMAT-SHEET="Para Hang" FSL="Default" -->

        <table cellspacing="0" cellpadding="0" width="100%">
            <tr valign="top">
                <td width="5%"><font face="Times New Roman, Times, Serif" size="2">24</font> </td>

                <td><font face="Times New Roman, Times, Serif" size="2">&nbsp;</font> </td>

                <td width="95%"><font face="Times New Roman, Times, Serif" size="2">Power of
                Attorney (included on the signature pages of this Amendment No. 1 to the
                Registration Statement).</font> </td>
            </tr>
        </table>
        <br>
        <!-- MARKER FORMAT-SHEET="Head Minor Center" FSL="Default" -->

        <p align="center"><font face="Times New Roman, Times, Serif" size="2"></font></p>
    </body>
</html>
[{"type": "S-8", "sequence": "1", "filename": "s8091007.htm", "secsgml_size_bytes": 36149}]
{"company-data": {"conformed-name": "LIFETIME BRANDS, INC", "cik": "0000874396", "assigned-sic": "3420", "irs-number": "112682486", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-146017", "film-number": "071113894"}, "business-address": {"street1": "1000 STEWART AVENUE", "city": "GARDEN CITY", "state": "NY", "zip": "11530", "phone": "5166836000"}, "mail-address": {"street1": "1000 STEWART AVENUE", "street2": "1000 STEWART AVENUE", "city": "GARDEN CITY", "state": "NY", "zip": "11530"}, "former-company": {"former-conformed-name": "LIFETIME HOAN CORP", "date-changed": "19930328"}}
As filed with
                the Securities and Exchange Commission on September 12, 2007
Registration No.
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.
        20549
_________________
FORM S-8
REGISTRATION STATEMENT
Under
THE SECURITIES ACT OF 1933
_________________
LIFETIME BRANDS,
        INC.
(Exact name of Registrant as
        specified in its charter)
Delaware
11-2682486
(State or other jurisdiction of
incorporation or organization)
(IRS Employer
Identification No.)
_________________
1000 Stewart
        Avenue
Garden City, New York 11530
(516) 683-6000
(Address, including zip code, of
        Principal Executive Offices)
LIFETIME BRANDS,
        INC.
2000 LONG-TERM INCENTIVE PLAN
(Full Title of the Plan or
        Agreement)
_________________
Jeffrey Siegel
1000 Stewart Avenue
Garden City, New York 11530
(516) 683-6000
(Name, address, and telephone number,
including area code, of agent for service)
_________________
Copies
        to:
Gary
                Rothstein, Esq
.
Laurence
                Winoker
Morgan, Lewis &
                Bockius LLP
Lifetime Brands,
                Inc.
101 Park
                Avenue
1000 Stewart
                Avenue
New York, New York
                10178
Garden City, New York
                11530
(212)
                309-6000
(516)
                683-6000
CALCULATION OF REGISTRATION FEE
Title of Securities to
be Registered
Number of Shares to be
Registered (1)
Proposed
Maximum
Offering
Price per Share
(2)
Proposed
Maximum
Aggregate
Offering
Price (2)
Amount of
Registration Fee
(2)(3)
Common Stock,
                $.01 par value per share
750,000
$19.81
$14,857,500
$456.13
(1)
Pursuant to
                Rule 416(c) of the Securities Act of 1933, as amended (the "Securities
                Act"), the number of shares being registered shall include an indeterminate
                number of additional shares of common stock or common stock which may become
                issuable as a result of stock splits, stock dividends, or similar transactions in
                accordance with anti-dilution provisions of the Lifetime Brands, Inc. 2000
                Long-Term Incentive Plan.
(2)
Calculated
                pursuant to paragraphs (c) and (h) of Rule 457 of the Securities Act, based upon
                the average of the reported high and low sales prices for the Registrant's
                common stock as reported on the NASDAQ Global Select Market on September 5, 2007.
                The foregoing calculation is solely for the purpose of determining the registration
                fee.
(3)
Calculated
                pursuant to Section 6(b) of the Securities Act as follows: Proposed maximum
                aggregate offering price per share multiplied by .0000307.
INCORPORATION BY REFERENCE
The Registrant is registering
                an additional 750,000 shares of common                 stock authorized
for issuance under its 2000 Long-Term Incentive Plan (the "Plan"), which was
approved by                 the Registrant's stockholders on June 8, 2006.  The Registrant has previously
registered shares of common stock issuable under the Plan pursuant to the Registration
Statement on Form S-8 filed on May 19, 2003 (File No. 333-105382). The contents of such
Registration Statement on Form S-8 are hereby incorporated by reference.
SIGNATURES
Pursuant
        to the requirements of the Securities Act of 1933, the Company 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 on Form S-8 to be
        signed on its behalf by the undersigned, thereunto duly authorized, in the City of Garden
        City, State of New York, on September 12, 2007.
LIFETIME
                BRANDS, INC.
By:
/s/ Jeffrey Siegel
Jeffrey
                Siegel
Chairman of the Board of Directors, Chief Executive Officer
and President
POWER OF
        ATTORNEY
Each
        person whose signature to this Registration Statement appears below hereby appoints
        Laurence Winoker as his or her attorney-in-fact to sign on his or her behalf individually
        and in the capacity stated below and to file all supplements, amendments and post-effective
        amendments to this Registration Statement, and any and all instruments or documents filed
        as a part of or in connection with this Registration Statement or any amendment or
        supplement thereto, and any such attorney-in-fact may make such changes and additions to
        this Registration Statement as such attorney-in-fact may deem necessary or
        appropriate.
Pursuant
        to the requirement of the Securities Act of 1933, this Registration Statement has been
        signed by the following persons in the capacities and on the dates indicated.
Signature
Title
Date
/s/ Jeffrey Siegel
Chairman of the Board of
                Directors,
September 12,
                2007
Jeffrey Siegel
Chief Executive Officer
                and President
(Principal Executive
                Officer)
/s/ Ronald Shiftan
Vice Chairman of the Board
                of Directors,
September 12,
                2007
Ronald Shiftan
Chief Operating Officer
                and
Director
/s/ Laurence Winoker
Senior
                Vice-President-Finance,
September 12,
                2007
Laurence Winoker
Treasurer and Chief
                Financial Officer
(Principal Financial and
                Accounting Officer)
/s/ Craig Phillips
Senior
                Vice-President-Distribution,
September 12,
                2007
Craig Phillips
Secretary and
                Director
/s/ David Dangoor
Director
September 12,
                2007
David Dangoor
/s/ Fiona Dias
Director
September 12,
                2007
Fiona Dias
/s/ Michael Jeary
Director
September 12,
                2007
Michael Jeary
/s/ Cherrie Nanninga
Director
September 12,
                2007
Cherrie Nanninga
/s/ William Westerfield
Director
September 12,
                2007
William
                Westerfield
/s/ Sheldon Misher
Director
September 12,
                2007
Sheldon Misher
EXHIBITS
Exhibit
Description
4.1
Second Restated
                Certificate of Incorporation of Lifetime Brands, Inc. (filed as an Exhibit to the
                Registrant's Annual Report on Form 10-K for the Year Ended December 31, 2005 and
                incorporated by reference herein).
4.2
By-Laws of
                Lifetime Brands, Inc. (filed as an Exhibit to Lifetime Hoan Corporation's
                Registration Statement on Form S-1 (File No. 333-40154) and incorporated by
                reference herein).
4.3
Amended 2000
                Long-Term Incentive Plan (filed as an Exhibit to the Registrant's Form 8-K
                dated June 8, 2006 and incorporated by reference herein).
5.1
Opinion of
                Morgan, Lewis & Bockius LLP.
23.1
Consent of
                Ernst & Young LLP.
23.2
Consent of
                Morgan, Lewis & Bockius LLP (included in Exhibit 5.1).
24
Power of
                Attorney (included on the signature pages of this Amendment No. 1 to the
                Registration Statement).