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      s8 sip plan
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        <div>&#160;</div>
        <div>&#160;</div>
        <div>
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        <div>&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="right">As
          filed with the Securities And Exchange Commission on May 16, 2006
</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="right">Registration
          Statement No. 333--------------------- </div>
        <div>SECURITIES AND EXCHANGE COMMISSION</div>
        <div>WASHINGTON, D.C. 20549</div>
        <div>&#160;____________________________</div>
        <div>&#160;</div>
        <div>&#160;FORM S-8</div>
        <div>REGISTRATION STATEMENT</div>
        <div>UNDER</div>
        <div>THE SECURITIES ACT OF 1933</div>
        <div>____________________________</div>
        <div>&#160;</div>
        <div>&#160;BORGWARNER INC.</div>
        <div>(Exact name of Registrant as specified in charter)</div>
        <div>&#160;</div>
        <div>DELAWARE&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
13-3404508</div>
        <div>(State or other jurisdiction
          of&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
(I.R.S. Employer</div>
        <div>incorporation or
          organization)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Identification No.)</div>
        <div>&#160;</div>
        <div>&#160;3850 Hamlin Road</div>
        <div>Auburn Hills, Michigan 48326</div>
        <div>(Address of Principal Executive Offices)</div>
        <div>&#160;</div>
        <div>________________________________</div>
        <div>BORGWARNER &#160;INC. AMENDED AND RESTATED 2004 STOCK INCENTIVE PLAN</div>
        <div>(Full title of the plan)</div>
        <div>&#160;</div>
        <div>&#160;LAURENE H. HORISZNY, ESQ.</div>
        <div style="MARGIN: 0in 0in 0pt -9pt; TEXT-ALIGN: center" align="center">BORGWARNER
          INC.</div>
        <div style="MARGIN: 0in 0in 0pt -9pt; TEXT-ALIGN: center" align="center">3850
          HAMLIN ROAD</div>
        <div style="MARGIN: 0in 0in 0pt -9pt; TEXT-ALIGN: center" align="center">AUBURN
          HILLS, MICHIGAN 48326</div>
        <div style="MARGIN: 0in 0in 0pt -9pt; TEXT-ALIGN: center" align="center">(248)
          754-9200</div>
        <div style="MARGIN: 0in 0in 0pt -9pt; TEXT-ALIGN: center" align="center">(Name,
          address and telephone number of agent for service)</div>
        <div style="MARGIN: 0in 0in 0pt -9pt; TEXT-ALIGN: center" align="center">_____________________________&#160;</div>
        <div style="MARGIN: 0in 0in 0pt -9pt; TEXT-INDENT: -9pt" align="left">&#160;&#160;&#160;&#160;
CALCULATION
          OF REGISTRATION FEE</div>
        <div style="MARGIN: 0in 0in 0pt -9pt; TEXT-INDENT: -4.5pt" align="left">&#160;&#160;
          _________________________________________________________________________&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div>
        <div style="MARGIN: 0in 0in 0pt -9pt; TEXT-INDENT: -4.5pt" align="left">&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;&#160;</font>&#160;PROPOSED&#160;&#160;&#160;&#160;&#160;
          &#160;&#160;
&#160;&#160;PROPOSED&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div>
        <div style="MARGIN: 0in 0in 0pt -9pt; TEXT-INDENT: -4.5pt" align="left">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
          &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
&#160;MAXIMUM&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;MAXIMUM&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div>
        <div style="MARGIN: 0in 0in 0pt -9pt; TEXT-INDENT: -4.5pt" align="left">&#160;&#160;
TITLE
          OF SECURITIES&#160;&#160;AMOUNT TO BE&#160;&#160;
OFFERING
          PRICE&#160;&#160;AGGREGATE&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
REGISTRATION</div>
        <div style="MARGIN: 0in 0in 0pt -9pt; TEXT-INDENT: -4.5pt" align="left">&#160;&#160;
TO
          BE REGISTERED&#160;&#160;&#160;
&#160;&#160;REGISTERED&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; PER
          SHARE
          (1)&#160;&#160;&#160;&#160;&#160;&#160;OFFERING&#160;PRICE&#160;&#160;&#160;FEE</div>
        <div style="MARGIN: 0in 0in 0pt -9pt; TEXT-INDENT: -4.5pt" align="left">&#160;&#160;&#160;___________________________________________________________________________________&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
          </div>
        <div style="MARGIN: 0in 0in 0pt -9pt; TEXT-INDENT: -4.5pt" align="left">&#160;&#160;&#160;
&#160;&#160;&#160;
$0.01
          per share </div>
        <div style="MARGIN: 0in 0in 0pt -9pt; TEXT-INDENT: -9pt" align="left">&#160;&#160;&#160;
("Common
          Stock")(2)&#160;&#160;&#160;&#160;&#160;&#160; 2,300,000
          shares&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
$64.41&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
$148,143,000.00&#160;&#160;&#160;&#160;&#160; $15,851.30</div>
        <div style="MARGIN: 0in 0in 0pt -9pt; TEXT-INDENT: -9pt" align="left">______________________________________________________________________________________
          </div>
        <div style="MARGIN: 0in 0in 0pt -4.5pt; TEXT-INDENT: 0pt" align="left">(1)
          Computed pursuant to Rule 457(c) solely for the purpose of calculating
          the
          registration fee and not as a</div>
        <div style="MARGIN: 0in 0in 0pt -4.5pt; TEXT-INDENT: 0pt" align="left">&#160;representation
          as to any actual proposed price. This amount is
          based on the average of the high and low prices</div>
        <div style="MARGIN: 0in 0in 0pt -4.5pt; TEXT-INDENT: 0pt" align="left">&#160;of
          such Common Stock on May 11, 2006 on the consolidated reporting system.</div>
        <div style="MARGIN: 0in 0in 0pt -4.5pt; TEXT-INDENT: 0pt" align="left">(2)
          In
          addition, pursuant to Rule 416(c) under the Securities Act of 1933, this
          Registration Statement also </div>
        <div style="MARGIN: 0in 0in 0pt -4.5pt; TEXT-INDENT: 0pt" align="left">covers
          an
          indeterminate amount of interests to be offered or sold pursuant to the
          employee
          benefit plan described herein.</div>
        <div style="MARGIN: 0in 0in 0pt -9pt; TEXT-INDENT: 0pt" align="left">&#160;</div>
        <div>
          <hr style="MARGIN-TOP: -5px; COLOR: #000000" noshade size="4">
          <hr style="MARGIN-TOP: -10px; COLOR: #000000" noshade size="1">
        </div>
        <div style="MARGIN: 0in 0in 0pt -9pt"><br clear="all">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><strong>PART
          II</strong></div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">INFORMATION
          REQUIRED IN THE REGISTRATION STATEMENT</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;This
          Registration
          Statement relates to the registration of additional securities under the
          BorgWarner Inc. Amended and Restated 2004 Stock Incentive Plan (the
&#8220;Plan&#8221;).&#160; In accordance with General Instruction E to Form S-8, the
          contents of the previous Registration Statement on Form S-8, Commission
          File No.
          333-117707 filed on July 28, 2004 with the Securities and Exchange Commission
          (the &#8220;Commission&#8221;) are incorporated herein by reference.</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">ITEM
          3. INCORPORATION BY REFERENCE</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
          The following documents filed by the Registrant are hereby incorporated
          by
          reference:</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
          (i)&#160;the Registrant's latest Annual Report on Form 10-K for the fiscal year
          ended December 31, 2005, as filed with the Commission on February 17,
          2006;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
          (ii) the Registrant&#8217;s Current Reports on Form 8-K filed with the Commission on
          February 1, 2006, February 8, 2006, February 9, 2006, and April 27, 2006;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
          (iii) the Registrant&#8217;s Quarterly Report on Form 10-Q for the quarterly period
          ended March 31, 2006, filed with the Commission on April 27, 2006; and</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
          (iv) the description of the Company's Common Stock, par value $0.01 per
          share,
          set forth in the Registrant's Registration Statement on Form 8-A, as filed
          with
          the Commission on July 29,&#160;1993,&#160;as that description may be updated
          from time to time.</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
All
          documents
          subsequently filed by the Company or the&#160;Plan pursuant to Sections 13(a),
          13(c), 14 or 15(d) of the Securities Exchange Act of 1934, prior to the
          filing
          of a post-effective amendment which indicates that all securities offered
          have
          been sold or which deregisters all securities then remaining unsold, shall
          be
          deemed to be incorporated by reference in the Registration Statement and
          to be
          part thereof from the date of the filing of</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">such
          documents.</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Any
          statement
          contained in a document incorporated by, or deemed to be incorporated by
          reference herein, shall be deemed to be modified or superseded for purposes
          of
          this Registration Statement to the extent that a statement contained herein
          or
          in any 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 of this Registration Statement.</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">ITEM
          4.&#160; DESCRIPTION OF SECURITIES.</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Not
          applicable.</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">ITEM
          5.&#160; INTERESTS OF NAMED EXPERTS AND COUNSEL.</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
The
          legality of the
          shares of common stock that may be purchased under the&#160;Plan has been passed
          upon for the Company by Laurene H. Horiszny, Vice President, General Counsel
          and
          Secretary of the Company. Ms. Horiszny owns or has the right to acquire
          within
          the next 60 days an aggregate of 48,210 shares of the Company's common
          stock.</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;ITEM
          6.&#160; INDEMNIFICATION OF DIRECTORS AND OFFICERS.</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Section
          145 of
          the General Corporation Law of the State of Delaware (the "DGCL") provides
          that
          a corporation has the power to indemnify its officers and directors against
          the
          expenses, including attorneys' fees, judgments, fines or settlement amounts
          actually and reasonably incurred by them in connection with the defense
          of any
          action by reason of being or having been directors or officers, if such
          person
          shall have acted in good faith and in a manner reasonably believed to be
          in or
          not opposed to the best interests of the corporation, except that if such
          action
          shall be in the right of the corporation, no such indemnification shall
          be
          provided as to any claim, issue or matter as to which such person shall
          have
          been judged to have been liable to the corporation unless and to the extent
          that
          the Court of Chancery of the State of Delaware, or another court in which
          the
          suit was brought, shall determine upon application that, in view of all
          of the
          circumstances of the case, such person is fairly and reasonably entitled
          to
          indemnity.</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
As
          permitted by
          Section 102 of the DGCL, the Company's Certificate of Incorporation provides
          that no director shall be liable to the Company or its stockholders for
          monetary
          damages for breach of fiduciary duty as a director other than (i) for breaches
          of the director's duty of loyalty to the Company and its stockholders,
          (ii) for
          acts or omissions not in good faith or which involve intentional misconduct
          or a
          knowing violation of law, (iii) for the unlawful payment of dividends or
          unlawful stock purchases or redemptions under Section 174 of the DGCL and
          (iv)
          for any transaction from which the director derived an improper personal
          benefit.</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;&#160;&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;&#160;&#160;&#160;&#160;&#160;
The
          Company's Certificate of
          Incorporation provides for indemnification of its directors and officers
          to the
          fullest extent permitted by the DGCL, and allows the Company to advance
          or
          reimburse litigation expenses upon submission by the director, officer
          or
          employee of an undertaking to repay such advances or reimbursements if
          it is
          ultimately determined that indemnification is not available to such director
          or
          officer.</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;ITEM
          7.&#160; EXEMPTION FROM REGISTRATION CLAIMED.</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;&#160;&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;&#160;&#160;&#160;&#160;&#160;
Not
          applicable.</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;ITEM
          8.&#160; EXHIBITS.</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
The
          exhibits listed
          below are filed herewith and made a part hereof.</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">
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            </div>
          </div>
          <div id="PN" style="PAGE-BREAK-AFTER: always">
            <div style="WIDTH: 100%; TEXT-ALIGN: center">
            </div>
            <div style="WIDTH: 100%; TEXT-ALIGN: center">
              <hr style="COLOR: black" noshade size="2">
            </div>
          </div>
          <div id="HDR">
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            </div>
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        </div>
        <div>&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">EXHIBIT</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">NUMBER&#160;&#160;&#160;
DESCRIPTION
          OF DOCUMENT</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">--------&#160;&#160;&#160;&#160;&#160;
          ------------------------------------------------------------------</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">5.1&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
          &#160;Opinion of Laurene H. Horiszny, Vice President, General Counsel</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
          &#160;&#160;&#160;and Secretary of the Company.</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">23.1&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Consent
          of
          Independent Registered Public Accounting Firm.</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">23.2&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Consent
          of
          Laurene H. Horiszny (included in Exhibit 5.1).</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">24.1&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Power
          of
          Attorney.</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">ITEM
          9.&#160; UNDERTAKINGS.</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">(a)&#160;
The
          undersigned Registrant hereby undertakes:</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;&#160;&#160;
(1)
          To file, during any period in which offers or
          sales are being made, a post-effective amendment to this Registration
          Statement:</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
          (i) To include any prospectus required by Section 10(a)(3) of the Securities
          Act
          of 1933 (the "Securities Act");</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
          (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 in the Registration Statement.
          Notwithstanding the foregoing, any increase or decrease in volume of securities
          offered (if the total dollar value of securities offered would not exceed
          that
          which was registered) and any deviation from the low or high end of the
          estimated maximum offering range may be reflected in the form of prospectus
          filed with the Commission pursuant to Rule 424(b) if, in the aggregate,
          the
          changes in volume and price represent no more than a 20% change in the
          maximum
          aggregate offering price set forth in the "Calculation of Registration
          Fee"
          table in the effective Registration Statement;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
          (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) of this section do not
          apply
          if the registration statement is on Form S-3 or Form S-8 or Form F-3, and
          the
          information required to be included in a post-effective amendment by those
          paragraphs is contained in periodic reports filed with or furnished to
          the
          Commission by the Registrant pursuant to section 13 or section 15(d) of
          the
          Securities Exchange Act of 1934 (the "Exchange Act") that are incorporated
          by
          reference in the registration statement.</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;&#160;&#160;&#160;
(2)
          That, for the purpose of determining any
          liability under the Securities Act, each such post-effective amendment
          shall be
          deemed to be a new registration statement relating to the securities offered
          therein, and the offering of such securities at that time shall be deemed
          to be
          the initial bona fide offering thereof.</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;&#160;&#160;&#160;
(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.</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">(b)
          The undersigned Registrant hereby undertakes that, for purposes
          of determining any liability under the Securities Act, each filing of the
          Registrant's annual report pursuant to section 13(a) or section 15(d) of
          the
          Exchange Act (and, where applicable, each filing of an employee benefit
          plan's
          annual report pursuant to section 15(d) of the Exchange Act) that is</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">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.</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">(c)
          Insofar as indemnification for liabilities arising under the
          Securities Act may be permitted to directors, officers and controlling
          persons
          of the Registrant pursuant to the foregoing provisions, or otherwise, the
          Registrant has been advised that in the opinion of the Securities and Exchange
          Commission such indemnification is against public policy as expressed in
          the
          Securities Act and is, therefore, unenforceable. In the event that a claim
          for
          indemnification against such liabilities (other than the payment by the
          Registrant of expenses incurred or paid by a director, officer or controlling
          person of the Registrant in the successful defense of any action, suit
          or
          proceeding) is asserted by such director, officer or controlling person
          in
          connection with the securities being registered, the Registrant will, unless
          in
          the opinion of its counsel the matter has been settled by controlling precedent,
          submit to a court of appropriate jurisdiction the question whether such
          indemnification by it is against public policy as expressed in the Securities
          Act and will be governed by the final adjudication of such issue.</div>
        <div>&#160;</div>
        <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
          <div id="FTR">
            <div id="GLFTR" style="WIDTH: 100%" align="left">
            </div>
          </div>
          <div id="PN" style="PAGE-BREAK-AFTER: always">
            <div style="WIDTH: 100%; TEXT-ALIGN: center">
            </div>
            <div style="WIDTH: 100%; TEXT-ALIGN: center">
              <hr style="COLOR: black" noshade size="2">
            </div>
          </div>
          <div id="HDR">
            <div id="GLHDR" style="WIDTH: 100%" align="right">
            </div>
          </div>
        </div>
        <div>&#160;&#160; SIGNATURES</div>
        <div style="MARGIN: 0in 0in 0pt">&#160;</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.25in" align="left">THE REGISTRANT.
          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 Auburn Hills, State of Michigan, on May 16,
          2006.
</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.25in" align="left">&#160;</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 3in" align="left"><font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;BORGWARNER
          INC.</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left">&#160;</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left">&#160;</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left">&#160;</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 3in" align="left"><font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font><u>&#160;By:
          /s/ Timothy M.
          Manganello</u></div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 3in" align="left"><font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;&#160;Timothy
          M.
          Manganello</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 3in" align="left">&#160;&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;
          Chairman and Chief Executive Officer</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left">&#160;</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left">&#160;&#160;&#160;&#160; 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.</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left">&#160;</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left"><u>Name&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
          Title
&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Date </u></div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left">&#160;</div>
        <div style="MARGIN: 0in 0in 0pt 4in; TEXT-INDENT: -4in; tab-stops: -1.0in" align="left">/s/
          Timothy M.
          Manganello&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Chairman
          and&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
May 16, 2006</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left">TIMOTHY
          M.
          MANGANELLO&#160;&#160;&#160;&#160;&#160;&#160;Chief Executive
          Officer&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in" align="left">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
          </div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left">&#160;/s/ Robin
          J.
          Adams&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Executive Vice President,&#160;&#160;&#160;&#160;&#160;&#160; &#160;May 16,
          2006</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left">ROBIN J.
          ADAMS&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Chief
          Financial Officer &amp; </div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Chief
          Administrative Officer</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 2in" align="left">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;(Principal
          Financial Officer)&#160;&#160;&#160; </div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left">&#160;</div>
        <div style="MARGIN: 0in 0in 0pt 2.5in; TEXT-INDENT: -2.5in; tab-stops: -1.0in" align="left">/s/
          Jeffrey L.
          Obermayer&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Vice
          President and Controller May 16, 2006</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left">JEFFREY
          L.
          OBERMAYER&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;(Principal
          Accounting Officer)</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left">&#160;</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left">*</div>
        <div style="MARGIN: 0in 0in 0pt 4.5in; TEXT-INDENT: -4.5in; tab-stops: -1.0in" align="left">PHYLLIS
          O.
          BONNANO&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Director&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;May
          16, 2006</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left">*</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left">DAVID T.
          BROWN&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Director&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;May
          16, 2006</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left">*</div>
        <div style="MARGIN: 0in 0in 0pt 4.5in; TEXT-INDENT: -4.5in; tab-stops: -1.0in" align="left">JERE
          A.
          DRUMMOND&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Director&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;May
          16, 2006</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left">*</div>
        <div style="MARGIN: 0in 0in 0pt 4.5in; TEXT-INDENT: -4.5in; tab-stops: -1.0in" align="left">PAUL
          E.
          GLASKE&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Director&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
May 16, 2006</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left">*</div>
        <div style="MARGIN: 0in 0in 0pt 4.5in; TEXT-INDENT: -4.5in; tab-stops: -1.0in" align="left">ALEXIS
          P.
          MICHAS&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Director&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;May
          16, 2006</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left">*&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left">ERNEST J.
          NOVAK,
          JR.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Director&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
May 16, 2006</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left">*</div>
        <div style="MARGIN: 0in 0in 0pt 4in; TEXT-INDENT: -4in; tab-stops: -1.0in" align="left">RICHARD
          O.
          SCHAUM&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
&#160;Director&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;May
          16, 2006</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left">*</div>
        <div style="MARGIN: 0in 0in 0pt 4in; TEXT-INDENT: -4in; tab-stops: -1.0in" align="left">THOMAS
          T.
          STALLKAMP&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
&#160;Director&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;May
          16, 2006</div>
        <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 1.5in" align="left">&#160;</div>
      </div><br clear="all">
      <div style="MARGIN: 0in 0in 0pt 4in; TEXT-INDENT: -4in; tab-stops: -1.0in" align="left">/s/TIMOTHY
        M. MANGANELLO &#160;&#160;&#160;&#160;&#160;*As
        attorney-in-fact&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;May
        16, 2006</div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0pt" align="left">TIMOTHY M.
        MANGANELLO&#160; &#160;&#160;&#160; &#160;&#160;&#160;&#160;&#160;&#160;for
        directors marked</div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 2.25in" align="left">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
&#160;by an
        asterisk.</div><br clear="all">
      <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 2.5in" align="left">&#160;</div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
          <div id="GLFTR" style="WIDTH: 100%" align="left">
          </div>
        </div>
        <div id="PN" style="PAGE-BREAK-AFTER: always">
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
          </div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
            <hr style="COLOR: black" noshade size="2">
          </div>
        </div>
        <div id="HDR">
          <div id="GLHDR" style="WIDTH: 100%" align="right">
          </div>
        </div>
      </div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align="center"><strong>EXHIBIT
        INDEX</strong></div>
      <div style="MARGIN: 0in 0in 0pt">&#160;</div>
      <div style="MARGIN: 0in 0in 0pt">&#160;</div>
      <div style="MARGIN: 0in 0in 0pt">EXHIBIT</div>
      <div style="MARGIN: 0in 0in 0pt">NUMBER&#160;&#160;&#160;&#160;&#160;&#160;
DESCRIPTION OF DOCUMENT</div>
      <div style="MARGIN: 0in 0in 0pt 1in; TEXT-INDENT: -1in; tab-stops: -1.0in">--------&#160;&#160;&#160;&#160;
        &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
------------------------------------------------------------------</div>
      <div style="MARGIN: 0in 0in 0pt 1in; TEXT-INDENT: -1in; tab-stops: -1.0in">5.1&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Opinion
        of Laurene H. Horiszny, Vice President, General Counsel</div>
      <div style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 1in">and Secretary of the
        Company.</div>
      <div style="MARGIN: 0in 0in 0pt 1in; TEXT-INDENT: -1in; tab-stops: -1.0in">23.1&#160;&#160;
        &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Consent of Independent Registered Public Accounting Firm.</div>
      <div style="MARGIN: 0in 0in 0pt 1in; TEXT-INDENT: -1in; tab-stops: -1.0in">23.2&#160;&#160;&#160;&#160;&#160;
        &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Consent of Laurene
        H. Horiszny (included in Exhibit 5.1).</div>
      <div style="MARGIN: 0in 0in 0pt 1in; TEXT-INDENT: -1in; tab-stops: -1.0in">24.1&#160;&#160;&#160;&#160;&#160;
        &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Power of
        Attorney.</div>
    </div>
  </body>
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{"company-data": {"conformed-name": "BORGWARNER INC", "cik": "0000908255", "assigned-sic": "3714", "irs-number": "133404508", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-134167", "film-number": "06845785"}, "business-address": {"street1": "3850 HAMLIN RD.", "city": "AUBURN HILLS", "state": "MI", "zip": "48326", "phone": "2487549200"}, "mail-address": {"street1": "3850 HAMLIN RD.", "city": "AUBURN HILLS", "state": "MI", "zip": "48326"}, "former-company": {"former-conformed-name": "BORG WARNER AUTOMOTIVE INC", "date-changed": "19930628"}}
s8 sip plan
As
          filed with the Securities And Exchange Commission on May 16, 2006
Registration
          Statement No. 333---------------------
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
____________________________
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
____________________________
BORGWARNER INC.
(Exact name of Registrant as specified in charter)
DELAWARE                                        
13-3404508
(State or other jurisdiction
          of               
(I.R.S. Employer
incorporation or
          organization)                
Identification No.)
3850 Hamlin Road
Auburn Hills, Michigan 48326
(Address of Principal Executive Offices)
________________________________
BORGWARNER  INC. AMENDED AND RESTATED 2004 STOCK INCENTIVE PLAN
(Full title of the plan)
LAURENE H. HORISZNY, ESQ.
BORGWARNER
          INC.
3850
          HAMLIN ROAD
AUBURN
          HILLS, MICHIGAN 48326
(248)
          754-9200
(Name,
          address and telephone number of agent for service)
_____________________________
CALCULATION
          OF REGISTRATION FEE
_________________________________________________________________________
PROPOSED     
            
  PROPOSED
MAXIMUM            MAXIMUM
TITLE
          OF SECURITIES  AMOUNT TO BE  
OFFERING
          PRICE  AGGREGATE         
REGISTRATION
TO
          BE REGISTERED   
  REGISTERED          PER
          SHARE
          (1)      OFFERING PRICE   FEE
___________________________________________________________________________________
$0.01
          per share
("Common
          Stock")(2)       2,300,000
          shares         
$64.41                
$148,143,000.00      $15,851.30
______________________________________________________________________________________
(1)
          Computed pursuant to Rule 457(c) solely for the purpose of calculating
          the
          registration fee and not as a
representation
          as to any actual proposed price. This amount is
          based on the average of the high and low prices
of
          such Common Stock on May 11, 2006 on the consolidated reporting system.
(2)
          In
          addition, pursuant to Rule 416(c) under the Securities Act of 1933, this
          Registration Statement also
covers
          an
          indeterminate amount of interests to be offered or sold pursuant to the
          employee
          benefit plan described herein.
PART
          II
INFORMATION
          REQUIRED IN THE REGISTRATION STATEMENT
This
          Registration
          Statement relates to the registration of additional securities under the
          BorgWarner Inc. Amended and Restated 2004 Stock Incentive Plan (the
"Plan").  In accordance with General Instruction E to Form S-8, the
          contents of the previous Registration Statement on Form S-8, Commission
          File No.
          333-117707 filed on July 28, 2004 with the Securities and Exchange Commission
          (the "Commission") are incorporated herein by reference.
ITEM
          3. INCORPORATION BY REFERENCE
The following documents filed by the Registrant are hereby incorporated
          by
          reference:
(i) the Registrant's latest Annual Report on Form 10-K for the fiscal year
          ended December 31, 2005, as filed with the Commission on February 17,
          2006;
(ii) the Registrant's Current Reports on Form 8-K filed with the Commission on
          February 1, 2006, February 8, 2006, February 9, 2006, and April 27, 2006;
(iii) the Registrant's Quarterly Report on Form 10-Q for the quarterly period
          ended March 31, 2006, filed with the Commission on April 27, 2006; and
(iv) the description of the Company's Common Stock, par value $0.01 per
          share,
          set forth in the Registrant's Registration Statement on Form 8-A, as filed
          with
          the Commission on July 29, 1993, as that description may be updated
          from time to time.
All
          documents
          subsequently filed by the Company or the Plan pursuant to Sections 13(a),
          13(c), 14 or 15(d) of the Securities Exchange Act of 1934, prior to the
          filing
          of a post-effective amendment which indicates that all securities offered
          have
          been sold or which deregisters all securities then remaining unsold, shall
          be
          deemed to be incorporated by reference in the Registration Statement and
          to be
          part thereof from the date of the filing of
such
          documents.
Any
          statement
          contained in a document incorporated by, or deemed to be incorporated by
          reference herein, shall be deemed to be modified or superseded for purposes
          of
          this Registration Statement to the extent that a statement contained herein
          or
          in any 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 of this Registration Statement.
ITEM
          4.  DESCRIPTION OF SECURITIES.
Not
          applicable.
ITEM
          5.  INTERESTS OF NAMED EXPERTS AND COUNSEL.
The
          legality of the
          shares of common stock that may be purchased under the Plan has been passed
          upon for the Company by Laurene H. Horiszny, Vice President, General Counsel
          and
          Secretary of the Company. Ms. Horiszny owns or has the right to acquire
          within
          the next 60 days an aggregate of 48,210 shares of the Company's common
          stock.
ITEM
          6.  INDEMNIFICATION OF DIRECTORS AND OFFICERS.
Section
          145 of
          the General Corporation Law of the State of Delaware (the "DGCL") provides
          that
          a corporation has the power to indemnify its officers and directors against
          the
          expenses, including attorneys' fees, judgments, fines or settlement amounts
          actually and reasonably incurred by them in connection with the defense
          of any
          action by reason of being or having been directors or officers, if such
          person
          shall have acted in good faith and in a manner reasonably believed to be
          in or
          not opposed to the best interests of the corporation, except that if such
          action
          shall be in the right of the corporation, no such indemnification shall
          be
          provided as to any claim, issue or matter as to which such person shall
          have
          been judged to have been liable to the corporation unless and to the extent
          that
          the Court of Chancery of the State of Delaware, or another court in which
          the
          suit was brought, shall determine upon application that, in view of all
          of the
          circumstances of the case, such person is fairly and reasonably entitled
          to
          indemnity.
As
          permitted by
          Section 102 of the DGCL, the Company's Certificate of Incorporation provides
          that no director shall be liable to the Company or its stockholders for
          monetary
          damages for breach of fiduciary duty as a director other than (i) for breaches
          of the director's duty of loyalty to the Company and its stockholders,
          (ii) for
          acts or omissions not in good faith or which involve intentional misconduct
          or a
          knowing violation of law, (iii) for the unlawful payment of dividends or
          unlawful stock purchases or redemptions under Section 174 of the DGCL and
          (iv)
          for any transaction from which the director derived an improper personal
          benefit.
The
          Company's Certificate of
          Incorporation provides for indemnification of its directors and officers
          to the
          fullest extent permitted by the DGCL, and allows the Company to advance
          or
          reimburse litigation expenses upon submission by the director, officer
          or
          employee of an undertaking to repay such advances or reimbursements if
          it is
          ultimately determined that indemnification is not available to such director
          or
          officer.
ITEM
          7.  EXEMPTION FROM REGISTRATION CLAIMED.
Not
          applicable.
ITEM
          8.  EXHIBITS.
The
          exhibits listed
          below are filed herewith and made a part hereof.
EXHIBIT
NUMBER   
DESCRIPTION
          OF DOCUMENT
--------     
          ------------------------------------------------------------------
5.1         
           Opinion of Laurene H. Horiszny, Vice President, General Counsel
and Secretary of the Company.
23.1        
Consent
          of
          Independent Registered Public Accounting Firm.
23.2        
Consent
          of
          Laurene H. Horiszny (included in Exhibit 5.1).
24.1        
Power
          of
          Attorney.
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 (the "Securities Act");
(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 in the Registration Statement.
          Notwithstanding the foregoing, any increase or decrease in volume of securities
          offered (if the total dollar value of securities offered would not exceed
          that
          which was registered) and any deviation from the low or high end of the
          estimated maximum offering range may be reflected in the form of prospectus
          filed with the Commission pursuant to Rule 424(b) if, in the aggregate,
          the
          changes in volume and price represent no more than a 20% change in the
          maximum
          aggregate offering price set forth in the "Calculation of Registration
          Fee"
          table in the effective Registration Statement;
(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) of this section do not
          apply
          if the registration statement is on Form S-3 or Form S-8 or Form F-3, and
          the
          information required to be included in a post-effective amendment by those
          paragraphs is contained in periodic reports filed with or furnished to
          the
          Commission by the Registrant pursuant to section 13 or section 15(d) of
          the
          Securities Exchange Act of 1934 (the "Exchange Act") that are incorporated
          by
          reference in the registration statement.
(2)
          That, for the purpose of determining any
          liability under the Securities Act, each such post-effective amendment
          shall be
          deemed to be a new registration statement relating to the securities offered
          therein, and the offering of such securities at that time shall be deemed
          to be
          the initial bona fide offering thereof.
(3)
          To remove from registration by means of
          a post-effective amendment any of the securities being registered which
          remain
          unsold at the termination of the offering.
(b)
          The undersigned Registrant hereby undertakes that, for purposes
          of determining any liability under the Securities Act, each filing of the
          Registrant's annual report pursuant to section 13(a) or section 15(d) of
          the
          Exchange Act (and, where applicable, each filing of an employee benefit
          plan's
          annual report pursuant to section 15(d) of the Exchange Act) that is
incorporated
          by reference in the Registration Statement shall be
          deemed to be a new registration statement relating to the securities offered
          therein, and the offering of such securities at that time shall be deemed
          to be
          the initial bona fide offering thereof.
(c)
          Insofar as indemnification for liabilities arising under the
          Securities Act may be permitted to directors, officers and controlling
          persons
          of the Registrant pursuant to the foregoing provisions, or otherwise, the
          Registrant has been advised that in the opinion of the Securities and Exchange
          Commission such indemnification is against public policy as expressed in
          the
          Securities Act and is, therefore, unenforceable. In the event that a claim
          for
          indemnification against such liabilities (other than the payment by the
          Registrant of expenses incurred or paid by a director, officer or controlling
          person of the Registrant in the successful defense of any action, suit
          or
          proceeding) is asserted by such director, officer or controlling person
          in
          connection with the securities being registered, the Registrant will, unless
          in
          the opinion of its counsel the matter has been settled by controlling precedent,
          submit to a court of appropriate jurisdiction the question whether such
          indemnification by it is against public policy as expressed in the Securities
          Act and will be governed by the final adjudication of such issue.
SIGNATURES
THE REGISTRANT.
          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 Auburn Hills, State of Michigan, on May 16,
          2006.
BORGWARNER
          INC.
By:
          /s/ Timothy M.
          Manganello
Timothy
          M.
          Manganello
Chairman and Chief Executive Officer
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.
Name                                                 
          Title
                                       
Date
/s/
          Timothy M.
          Manganello                 Chairman
          and                        
May 16, 2006
TIMOTHY
          M.
          MANGANELLO      Chief Executive
          Officer
/s/ Robin
          J.
          Adams                           
Executive Vice President,        May 16,
          2006
ROBIN J.
          ADAMS                           Chief
          Financial Officer &
Chief
          Administrative Officer
(Principal
          Financial Officer)
/s/
          Jeffrey L.
          Obermayer                     Vice
          President and Controller May 16, 2006
JEFFREY
          L.
          OBERMAYER             (Principal
          Accounting Officer)
*
PHYLLIS
          O.
          BONNANO               Director                                  May
          16, 2006
*
DAVID T.
          BROWN                         Director                                  May
          16, 2006
*
JERE
          A.
          DRUMMOND                  
Director                                  May
          16, 2006
*
PAUL
          E.
          GLASKE                          
Director                                 
May 16, 2006
*
ALEXIS
          P.
          MICHAS                      
Director                                  May
          16, 2006
*
ERNEST J.
          NOVAK,
          JR.               
Director                                  
May 16, 2006
*
RICHARD
          O.
          SCHAUM               
 Director                                   May
          16, 2006
*
THOMAS
          T.
          STALLKAMP          
 Director                                   May
          16, 2006
/s/TIMOTHY
        M. MANGANELLO      *As
        attorney-in-fact            May
        16, 2006
TIMOTHY M.
        MANGANELLO            for
        directors marked
by an
        asterisk.
EXHIBIT
        INDEX
EXHIBIT
NUMBER      
DESCRIPTION OF DOCUMENT
--------    
                
------------------------------------------------------------------
5.1                   Opinion
        of Laurene H. Horiszny, Vice President, General Counsel
and Secretary of the
        Company.
23.1  
                     
Consent of Independent Registered Public Accounting Firm.
23.2     
                   Consent of Laurene
        H. Horiszny (included in Exhibit 5.1).
24.1     
                   Power of
        Attorney.