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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font size=1>As filed with the Securities and Exchange Commission on April 16, 2007</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=1>&nbsp;</font></p> </td>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=1>Registration No. __________________</font></p> </td> </tr></table>
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;line-height:90.83333%;'><font size=1><sub>&nbsp;</sub></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><B><font SIZE=3>UNITED STATES</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><B><font SIZE=3>SECURITIES AND EXCHANGE COMMISSION</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><b><font size=2>Washington, D.C. 20549</font></b></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font size=2>___________________</font></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font SIZE=3>FORM S-8</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font SIZE=2>REGISTRATION STATEMENT</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font SIZE=2>UNDER</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font SIZE=2>THE SECURITIES ACT OF 1933</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font size=2>___________________</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><B><font SIZE=3>RESOURCES CONNECTION, INC.</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font size=1>(Exact Name of Registrant as Specified in Its Charter)</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font size=2>___________________</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=1>&nbsp;</font></p> </td>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>Delaware</font></p> </td>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>33-0832424</font></p> </td> </tr></table>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=1>&nbsp;</font></p> </td>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=1>(State or Other Jurisdiction of</font></p> </td>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=1>(I.R.S. Employer</font></p> </td> </tr></table>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=1>&nbsp;</font></p> </td>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=1>Incorporation or Organization)</font></p> </td>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=1>Identification No.)</font></p> </td> </tr></table>
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=1>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font size=2>695 Town Center Drive, Suite 600</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font size=2>Costa Mesa, California 92626</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font size=1>(Address, Including Zip Code, of Principal Executive Offices) </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font size=2>___________________</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=1>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><b><font size=2>Resources Connection, Inc.</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><b><font size=2>2004 Performance Incentive Plan </font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><b><font size=2>Resources Connection, Inc.</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><b><font size=2>1999 Long-Term Incentive Plan</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font size=1>(Full Title of the Plan)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font size=2>___________________</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font size=2>Stephen J. Giusto</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font size=2>Secretary</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font size=2>Resources Connection, Inc.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font size=2>695 Town Center Drive, Suite 600</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font size=2>Costa Mesa, California 92626 </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font size=2>(714) 430-6400</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font size=1>(Name, Address and Telephone Number, Including Area Code, of Agent For Service)</font></p>

<p style=' margin-bottom:10pt; margin-top:10pt;text-align:center;line-height:90.83333%;'><font SIZE=2>COPY TO:</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font size=2>David A. Krinsky, Esq.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font size=2>O&#146;Melveny &amp; Myers LLP</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font size=2>610 Newport Center Drive, Suite 1700</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font size=2>Newport Beach, California 92660</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font size=2>(949) 760-9600</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font size=2>___________________</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font SIZE=2>CALCULATION  OF REGISTRATION  FEE</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=1>&nbsp;</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>&nbsp;</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>Title Of</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>Securities</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>To Be Registered</font></p> </td>
        <td width="132" valign=top style='border-top:solid black 1.0pt; border-left:none;border-bottom:solid black 1.0pt;border-right:none;  padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=1>&nbsp;</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>&nbsp;</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>Amount</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>To Be</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>Registered</font></p> </td>
        <td width="114" valign=top style='border-top:solid black 1.0pt; border-left:none;border-bottom:solid black 1.0pt;border-right:none;  padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>Proposed</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>Maximum</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>Offering</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>Price</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>Per Share</font></p> </td>
        <td width="144" valign=top style='border-top:solid black 1.0pt; border-left:none;border-bottom:solid black 1.0pt;border-right:none;  padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>Proposed</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>Maximum</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>Aggregate</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>Offering</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>Price</font></p> </td>
        <td width="114" valign=top style='border-top:solid black 1.0pt; border-left:none;border-bottom:solid black 1.0pt;border-right:none;  padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=1>&nbsp;</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>&nbsp;</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>Amount Of</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>Registration</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>Fee</font></p> </td> </tr></table>
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:0in;margin-bottom: 9.0pt;line-height:97.2%'><font size=2>Common Stock, par value $0.01 per share, issuable under the Resources Connection, Inc. 2004 Performance Incentive Plan</font></p> </td>
        <td width="132" valign=top style='border-bottom:solid black 1.0pt; padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:9.0pt;margin-bottom: 0in;line-height:97.2%'><font size=2>1,500,000</font><font size=2><sup>(1)</sup></font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>shares</font></p> </td>
        <td width="114" valign=top style='border-bottom:solid black 1.0pt; padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:9.0pt;margin-bottom: 0in;line-height:97.2%'><font size=2>$31.59<sup>(2)</sup></font></p> </td>
        <td width="144" valign=top style='border-bottom:solid black 1.0pt; padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:9.0pt;margin-bottom: 0in;line-height:97.2%'><font size=2>$47,385,000.00<sup>(2)</sup></font></p> </td>
        <td width="114" valign=top style='border-bottom:solid black 1.0pt; padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:9.0pt;margin-bottom: 0in;line-height:97.2%'><font size=2>$1,454.72<sup>(2)</sup></font></p> </td> </tr>
    <tr style='page-break-inside:avoid'>
        <td width="144" valign=top style='border-bottom:solid black 1.0pt; padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:0in;margin-bottom: 9.0pt;line-height:97.2%'><font size=2>Common Stock, par value $0.01 per share, issuable under the Resources Connection, Inc. 1999 Long-Term Incentive Plan</font></p> </td>
        <td width="132" valign=top style='border-bottom:solid black 1.0pt; padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:9.0pt;margin-bottom: 0in;line-height:97.2%'><font size=2>2,342,377</font><font size=2><sup>(1)</sup></font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>shares</font></p> </td>
        <td width="114" valign=top style='border-bottom:solid black 1.0pt; padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:9.0pt;margin-bottom: 0in;line-height:97.2%'><font size=2>$31.59<sup>(2)</sup></font></p> </td>
        <td width="144" valign=top style='border-bottom:solid black 1.0pt; padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:9.0pt;margin-bottom: 0in;line-height:97.2%'><font size=2>$73,995,689.43<sup>(2)</sup></font></p> </td>
        <td width="114" valign=top style='border-bottom:solid black 1.0pt; padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:9.0pt;margin-bottom: 0in;line-height:97.2%'><font size=2>$2,271.67<sup> (2)</sup></font></p> </td> </tr>
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        <td width="144" style='border-bottom:solid black 1.0pt; padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:0in;margin-bottom: 9.0pt;line-height:97.2%'><font SIZE=2>TOTALS</font></p> </td>
        <td width="132" style='border-bottom:solid black 1.0pt; padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:9.0pt;margin-bottom: 0in;line-height:97.2%'><font size=2>3,842,377</font><font size=2><sup>(1)</sup></font><font size=2> shares </font></p> </td>
        <td width="114" valign=top style='border-bottom:solid black 1.0pt; padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:9.0pt;margin-bottom: 0in;line-height:97.2%'><font size=2>$31.59</font></p> </td>
        <td width="144" valign=top style='border-bottom:solid black 1.0pt; padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:9.0pt;margin-bottom: 0in;line-height:97.2%'><font size=2>$121,380,689.40</font></p> </td>
        <td width="114" valign=top style='border-bottom:solid black 1.0pt; padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:9.0pt;margin-bottom: 0in;line-height:97.2%'><font size=2>$3,726.39</font></p> </td> </tr>
    <tr style='page-break-inside:avoid;height:98.5pt'>
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            <p style='margin-left:17.1pt;text-indent:-17.1pt;text-align:left;margin-top:0in;margin-bottom: 0in;line-height:97.2%'><font size=1>&nbsp;</font></p>
<p style='margin-left:.25in;text-indent:0pt;text-align:left;margin-top:0in;margin-bottom: 0in;line-height:97.2%'><font size=2><sup>(1)  </sup>This Registration Statement covers, in addition to the number of shares of Resources, Connection, Inc., a Delaware corporation (the &#147;Company&#148; or the &#147;Registrant&#148;), Class A common stock, par value $0.01 per share (the &#147;Common Stock&#148;), stated above, options and other rights to purchase or acquire the shares of Common Stock covered by this Registration Statement and, pursuant to Rule 416(c) under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;), an additional indeterminate number of shares, options and rights that may be offered or issued pursuant to the Resources
Connection, Inc. 2004 Performance Incentive Plan (the &#147;2004 Plan&#148;) and the Resources Connection, Inc. 1999 Long-Term Incentive Plan (the &#147;1999 Plan and, together with the 2004 Plan, the &#147;Plans&#148;) as a result of one or more adjustments under the Plans to prevent dilution resulting from one or more stock splits, stock dividends, or similar transactions.</font></p> </td> </tr>
    <tr style='page-break-inside:avoid'>
        <td  colspan="5" valign=top style=' border-bottom:double black 2.25pt;padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:17.3pt;text-indent:10.5pt;text-align:left;margin-top:0in;margin-bottom: 6.0pt;line-height:97.2%'><font size=2><sup>(2)  </sup>Pursuant to Securities Act Rule 457(h), the maximum offering price, per share and in the aggregate, and the registration fee were calculated based upon the average of the high and low prices of the Common Stock on April 9, 2007, as quoted on the Nasdaq Global Market.</font></p>
<p style='margin-left:17.1pt;text-indent:.15pt;text-align:left;margin-top:0in;margin-bottom: 0in;line-height:97.2%'><font size=2>The Exhibit Index for this Registration Statement is at page 7.</font></p> </td> </tr></table>
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

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<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><B><font SIZE=2>EXPLANATORY NOTE</font></B></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:left;line-height:90.83333%;'><font size=2>This Registration Statement is filed by the Company to register additional securities issuable pursuant to the Plans and consists of only those items required by General Instruction E to Form S-8.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><b><font size=2>__________________________</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><B><font SIZE=2>PART I</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font SIZE=2>INFORMATION REQUIRED IN THE</font></p>

<p style=' margin-bottom:24pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font size=2>SECTION 10(a) PROSPECTUS</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:left;line-height:90.83333%;'><font size=2>The document(s) containing the information specified in Part I of Form S-8 will be sent or given to participants in the Plans as specified by Securities Act Rule&nbsp;428(b)(1).</font></p>
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<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;line-height:90.83333%;'>
<B><font SIZE=2>PART II</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font SIZE=2>INFORMATION REQUIRED IN THE</font></p>

<p style=' margin-bottom:24pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><font SIZE=2>REGISTRATION STATEMENT</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><b><font size=2>Item 3.</font></b></p> </td>
        <td  valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><b><font size=2>Incorporation of Certain Documents by Reference</font></b></p> </td> </tr></table>
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<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:left;line-height:90.83333%;'><font size=2>The following documents of the Company filed with the Securities and Exchange Commission (the &#147;Commission&#148;) are incorporated herein by reference: </font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt;line-height:97.2%'><font size=1>&nbsp;</font></p> </td>
        <td width="48" valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>(a)</font></p> </td>
        <td  valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>The Company&#146;s Annual Report on Form 10-K for its fiscal year ended May 31, 2006, filed with the Commission on August 9, 2006 (Commission File No. 0-32113);</font></p> </td> </tr></table>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt;line-height:97.2%'><font size=1>&nbsp;</font></p> </td>
        <td width="48" valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>(b)</font></p> </td>
        <td  valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>The Company&#146;s Quarterly Reports on Form 10-Q for its fiscal quarters ended August 31, 2006, November 30, 2006 and February 28, 2007 filed with the Commission on October 5, 2006, January 4, 2007, and April 5, 2007, respectively (each, Commission File No. 0-32113); </font></p> </td> </tr></table>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt;line-height:97.2%'><font size=1>&nbsp;</font></p> </td>
        <td width="48" valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>(c)</font></p> </td>
        <td  valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>The Company&#146;s Current Reports on Form 8-K filed with the Commission on  August 10, 2006, September 28, 2006, October 26, 2006 and December 14, 2006 (each, Commission File No. 0-32113); </font></p> </td> </tr></table>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt;line-height:97.2%'><font size=1>&nbsp;</font></p> </td>
        <td width="48" valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>(d)</font></p> </td>
        <td  valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>The description of the Company&#146;s Common Stock contained in its Registration Statement on Form 8-A filed with the Commission on December 12, 2000 (Commission File No. 000-32113), which incorporates such description from the Company&#146;s Registration Statement on Form S-1 filed with the Commission on September 1, 2000 (Commission File No. 333-45000), which description is also incorporated herein by reference, and any amendment or report filed for the purpose of updating such description; </font></p> </td> </tr></table>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt;line-height:97.2%'><font size=1>&nbsp;</font></p> </td>
        <td width="48" valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>(e)</font></p> </td>
        <td  valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>The Company&#146;s Registration Statement on Form S-8 relating to the 2004 Plan, filed with the Commission on August 16, 2005 (Commission File No. 333-127579); and</font></p> </td> </tr></table>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt;line-height:97.2%'><font size=1>&nbsp;</font></p> </td>
        <td width="48" valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>(f)</font></p> </td>
        <td  valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>The Company&#146;s Registration Statement on Form S-8 relating to the 1999 Plan, filed with the Commission on December 22, 2000 (Commission File No. 333-52730).</font></p> </td> </tr></table>
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<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:left;line-height:90.83333%;'><font size=2>All documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a part hereof from the date of filing of such documents; provided, however, that documents or information deemed to have been furnished and not filed in accordance with Commission rules shall not be deemed incorporated by reference into this Registration Statement.  Any statement contained herein or in a document, all or a portion of which is incorporated or deemed to be incorporated by reference herein, shall be deemed to be modified or
superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such </font></p>
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<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;line-height:90.83333%;'><font size=2>statement.  Any such statement so modified or superseded shall not be deemed, except as so modified or amended, to constitute a part of this Registration Statement.</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><b><font size=2>Item 5.</font></b></p> </td>
        <td  valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><b><font size=2>Interests of Named Experts and Counsel</font></b></p> </td> </tr></table>
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<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:left;line-height:90.83333%;'><font size=2>The validity of the issuance of Common Stock registered hereby is passed on for the Company by Kate W. Duchene, Esq.  Ms. Duchene is the Chief Legal Officer, Executive Vice President of Human Relations and Assistant Secretary of the Company and is compensated by the Company as an employee.  Ms. Duchene owns 94,291 shares of Common Stock and Company stock options to acquire up to 212,500 shares of Common Stock.  Ms. Duchene is eligible to receive awards granted by the Company under the Plans.</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><b><font size=2>Item 8. </font></b></p> </td>
        <td  valign=top style='padding:0in 0in 12.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><b><font size=2>Exhibits</font></b></p> </td> </tr></table>
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<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:left;line-height:90.83333%;'><font size=2>See the attached Exhibit Index at page 7, which is incorporated herein by reference.</font></p>
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<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>SIGNATURES</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.5in;text-align:left;line-height:90.83333%;'><font size=2>Pursuant to the requirements of the Securities Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Costa Mesa, State of California, on March 22, 2007.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.5in;text-align:left;'><font size=2>&nbsp;</font></p>


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            <p style='margin-left:0pt;text-indent:0in;text-align:left;margin-top:0pt;margin-bottom:0in;line-height:98.0999965667725%'><font size=1>&nbsp;</font></p> </td>
        <td width="313" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0in;text-align:left;margin-top:0pt;margin-bottom:0in;line-height:98.0999965667725%'><font size=2>By:  </font><u><font size=2>/s/ DONALD B. MURRAY&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></u></p> </td> </tr>
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        <td width="323" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0in;text-align:left;margin-top:0pt;margin-bottom:0in;line-height:98.0999965667725%'><font size=1>&nbsp;</font></p> </td>
        <td width="313" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:1.3pt;text-indent:34.5pt;text-align:left;margin-top:0in;margin-bottom: 0in;line-height:98.0999965667725%'><font size=2>Donald B. Murray</font><br> <font size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chief Executive Officer and President</font></p> </td> </tr></table>
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;line-height:90.83333%;'><B><font SIZE=2>POWER OF ATTORNEY</font></B></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:left;line-height:90.83333%;'><font size=2>Each person whose signature appears below constitutes and appoints Donald B. Murray, Stephen J. Giusto, and Kate W. Duchene, and each of them, acting individually and without the others, as his or her true and lawful attorney-in-fact and agents, with full power of substitution and resubstitution, for him or her and in his or her name, place, and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments, exhibits thereto and other documents in connection therewith) to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Commission, granting unto said attorneys-in-fact and agents, and each of them individually, full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully
to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them individually, or their or his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:left;line-height:90.83333%;'><font size=2>Pursuant to the requirements of the Securities Act, this Form S-8 Registration Statement has been signed below by the following persons in the capacities and on the dates indicated.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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            <p style='margin-left:0in;text-indent:0pt;text-align:center;margin-top:4.5pt;margin-bottom:2.7pt;line-height:97.2%'><u><font  size=2>Signature</font></u></p>  </td>
        <td  colspan="2" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:center;margin-top:4.5pt;margin-bottom:2.7pt;line-height:97.2%'><u><font  size=2>Title</font></u></p>  </td>
        <td width="166" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:center;margin-top:4.5pt;margin-bottom:2.7pt;line-height:97.2%'><u><font size=2>Date</font></u></p>  </td> </tr>
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            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:.25in;margin-bottom: 2.7pt;line-height:97.2%'><u><font size=2>/s/ </font><small>DONALD</small> <small>B.</small> <small>MURRAY</small><font size=2>                                        </font></u><font size=2>&nbsp;</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:2.7pt;line-height:97.2%'><font size=2>Donald B. Murray</font></p> </td>
        <td  colspan="2" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><br> <font size=2>Chairman of the Board of Directors, Chief Executive Officer, President and Director</font><br> <font size=2>(Principal Executive Officer)</font></p> </td>
        <td width="166" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:center;margin-top:.25in;margin-bottom:2.7pt;line-height:97.2%'><font size=2>March 22, 2007</font></p> </td> </tr>
    <tr style='page-break-inside:avoid'>
        <td width="188" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:.25in;margin-bottom: 2.7pt;line-height:97.2%'><u><font size=2>/s/ </font><small>STEPHEN</small> <small>J.</small> <small>GIUSTO</small><font size=2>                                      </font></u><font size=2>&nbsp;</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:2.7pt;line-height:97.2%'><font size=2>Stephen J. Giusto</font></p> </td>
        <td  colspan="2" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:.25in;margin-bottom:0pt;line-height:97.2%'><font size=2>Chief Financial Officer, Executive Vice President of Corporate Development, Secretary and Director</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=2>(Principal Financial Officer and Principal Accounting Officer)</font></p> </td>
        <td width="166" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:center;margin-top:.25in;margin-bottom:2.7pt;line-height:97.2%'><font size=2>March 22, 2007</font></p> </td> </tr>
    <tr style='page-break-inside:avoid'>
        <td  colspan="2" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:.25in;margin-bottom: 2.7pt;line-height:97.2%'><u><font size=2>/s/ </font><small>NEIL</small> <small>DIMICK</small><font size=2>                                      </font></u><font size=2>&nbsp;</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:2.7pt;line-height:97.2%'><font size=2>Neil Dimick</font></p> </td>
        <td width="209" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:.25in;margin-bottom: 2.7pt;line-height:97.2%'><font size=2>Director</font></p> </td>
        <td width="166" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:center;margin-top:.25in;margin-bottom:2.7pt;line-height:97.2%'><font size=2>March 29, 2007</font></p> </td> </tr>
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        <td width="188" ></td>

        <td width="10" ></td>

        <td width="209" ></td>

        <td width="166" ></td> </tr> </table>
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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    <tr style='page-break-inside:avoid'>
        <td width="198" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:.25in;margin-bottom: 2.7pt;line-height:97.2%'><u><font size=2>/s/ </font><small>KAREN</small> <small>M.</small> <small>FERGUSON</small><font size=2>                                      </font></u><font size=2>&nbsp;</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:2.7pt;line-height:97.2%'><font size=2>Karen M. Ferguson</font></p> </td>
        <td width="209" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:.25in;margin-bottom: 2.7pt;line-height:97.2%'><font size=2>Executive Vice President and Director</font></p> </td>
        <td width="166" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:center;margin-top:.25in;margin-bottom:2.7pt;line-height:97.2%'><font size=2>March 26, 2007</font></p> </td> </tr>
    <tr style='page-break-inside:avoid'>
        <td width="198" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:.25in;margin-bottom: 2.7pt;line-height:97.2%'><u><font size=2>/s/ </font><small>ROBERT</small> <small>F.</small> <small>KISTINGER</small><font size=2>                                      </font></u><font size=2>&nbsp;</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:2.7pt;line-height:97.2%'><font size=2>Robert F. Kistinger</font></p> </td>
        <td width="209" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:.25in;margin-bottom: 2.7pt;line-height:97.2%'><font size=2>Director</font></p> </td>
        <td width="166" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:center;margin-top:.25in;margin-bottom:2.7pt;line-height:97.2%'><font size=2>March 26, 2007</font></p> </td> </tr>
    <tr style='page-break-inside:avoid'>
        <td width="198" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:.25in;margin-bottom: 2.7pt;line-height:97.2%'><u><font size=2>/s/ </font><small>A.</small> <small>ROBERT</small> <small>PISANO</small><font size=2>                                      </font></u><font size=2>&nbsp;</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:2.7pt;line-height:97.2%'><font size=2>A. Robert Pisano</font></p> </td>
        <td width="209" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:.25in;margin-bottom: 2.7pt;line-height:97.2%'><font size=2>Director</font></p> </td>
        <td width="166" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:center;margin-top:.25in;margin-bottom:2.7pt;line-height:97.2%'><font size=2>March 23, 2007</font></p> </td> </tr>
    <tr style='page-break-inside:avoid'>
        <td width="198" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:.25in;margin-bottom: 2.7pt;line-height:97.2%'><u><font size=2>/s/ </font><small>THOMAS</small> <small>D.</small> <small>CHRISTOPOUL</small><font size=2>                          </font></u><font size=2>&nbsp;</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:2.7pt;line-height:97.2%'><font size=2>Thomas D. Christopoul</font></p> </td>
        <td width="209" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:.25in;margin-bottom: 2.7pt;line-height:97.2%'><font size=2>Director</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:2.7pt;line-height:97.2%'><font size=1>&nbsp;</font></p> </td>
        <td width="166" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:center;margin-top:.25in;margin-bottom:2.7pt;line-height:97.2%'><font size=2>March 25, 2007</font></p> </td> </tr>
    <tr style='page-break-inside:avoid'>
        <td width="198" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:.25in;margin-bottom: 2.7pt;line-height:97.2%'><u><font size=2>/s/ </font><small>JOLENE</small> <small>SYKES</small> <small>SARKIS</small><font size=2>                                      </font></u><font size=2>&nbsp;</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:2.7pt;line-height:97.2%'><font size=2>Jolene Sykes Sarkis</font></p> </td>
        <td width="209" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:left;margin-top:.25in;margin-bottom: 2.7pt;line-height:97.2%'><font size=2>Director</font></p> </td>
        <td width="166" valign=top style='padding:0in 6.0pt 0in 6.0pt'>
            <p style='margin-left:0in;text-indent:0pt;text-align:center;margin-top:.25in;margin-bottom:2.7pt;line-height:97.2%'><font size=2>March 29, 2007</font></p> </td> </tr></table>
</div>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
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<p style=' margin-bottom:24pt; margin-top:0pt;text-align:center;'>
<B><font SIZE=2>EXHIBIT INDEX</font></B></p>


<div align=left>

<table border="0" cellspacing=0 cellpadding=0 width="636" style='border-collapse:collapse; '>
    <tr >
        <td width="79" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=1>&nbsp;</font></p> </td>
        <td width="556" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;line-height:97.2%'><font size=1>&nbsp;</font></p> </td> </tr>
    <tr >
        <td width="79" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:24.0pt;line-height:97.2%'><font size=2>Exhibit</font><br> <u><font size=2>Number</font></u></p> </td>
        <td width="556" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:24.0pt;line-height:97.2%'><br>                                                 <font size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><u><font size=2>Description of Exhibit</font></u></p> </td> </tr>
    <tr >
        <td width="79" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt;line-height:97.2%'><font size=2>4.1</font></p> </td>
        <td width="556" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt;line-height:97.2%'><font size=2>Resources Connection, Inc. 2004 Performance Incentive Plan.  (Filed as Exhibit 10.20 to the Company&#146;s Quarterly Report on Form 10-Q filed with the Commission on January 4, 2007 (Commission File No. 000-32113) and incorporated herein by this reference.)</font></p> </td> </tr>
    <tr >
        <td width="79" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt;line-height:97.2%'><font size=2>4.2</font></p> </td>
        <td width="556" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt;line-height:97.2%'><font size=2>Resources Connection, Inc. 1999 Long-Term Incentive Plan.  (Filed as Appendix A to the Company&#146;s Proxy Statement filed with the Commission pursuant to Section 14(a) of the Exchange Act on September 6, 2001 (Commission File No. 000-32113) and incorporated herein by this reference.)</font></p> </td> </tr>
    <tr >
        <td width="79" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt;line-height:97.2%'><font size=2>5.</font></p> </td>
        <td width="556" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt;line-height:97.2%'><font size=2>Opinion of Counsel.</font></p> </td> </tr>
    <tr >
        <td width="79" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt;line-height:97.2%'><font size=2>23.1</font></p> </td>
        <td width="556" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt;line-height:97.2%'><font size=2>Consent of Independent Registered Public Accounting Firm.</font></p> </td> </tr>
    <tr >
        <td width="79" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt;line-height:97.2%'><font size=2>23.2</font></p> </td>
        <td width="556" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt;line-height:97.2%'><font size=2>Consent of Counsel (included in Exhibit 5).</font></p> </td> </tr>
    <tr >
        <td width="79" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt;line-height:97.2%'><font size=2>24.</font></p> </td>
        <td width="556" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12.0pt;line-height:97.2%'><font size=2>Power of Attorney (included in this Registration Statement under &#147;Signatures&#148;).</font></p> </td> </tr></table>
</div>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:1in; text-indent:-1in;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>



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[{"type": "S-8", "sequence": "1", "filename": "form_s8.htm", "description": "FOR S-8 RESOURCES CONNECTION INC.", "secsgml_size_bytes": 54705}]
{"company-data": {"conformed-name": "RESOURCES CONNECTION INC", "cik": "0001084765", "assigned-sic": "7389", "irs-number": "330832424", "state-of-incorporation": "DE", "fiscal-year-end": "0531"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-142145", "film-number": "07768759"}, "business-address": {"street1": "695 TOWN CTR DR", "street2": "STE 600", "city": "COSTA MESA", "state": "CA", "zip": "92626", "phone": "8009001131"}, "mail-address": {"street1": "695 TOWN CENTER DRIVE", "street2": "SUITE 600", "city": "COSTA MESA", "state": "CA", "zip": "92626"}, "former-company": {"former-conformed-name": "RC TRANSACTION CORP", "date-changed": "20000824"}}
As filed with the Securities and Exchange Commission on April 16, 2007
Registration No. __________________
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
___________________
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
___________________
RESOURCES CONNECTION, INC.
(Exact Name of Registrant as Specified in Its Charter)
___________________
Delaware
33-0832424
(State or Other Jurisdiction of
(I.R.S. Employer
Incorporation or Organization)
Identification No.)
695 Town Center Drive, Suite 600
Costa Mesa, California 92626
(Address, Including Zip Code, of Principal Executive Offices)
___________________
Resources Connection, Inc.
2004 Performance Incentive Plan
Resources Connection, Inc.
1999 Long-Term Incentive Plan
(Full Title of the Plan)
___________________
Stephen J. Giusto
Secretary
Resources Connection, Inc.
695 Town Center Drive, Suite 600
Costa Mesa, California 92626
(714) 430-6400
(Name, Address and Telephone Number, Including Area Code, of Agent For Service)
COPY TO:
David A. Krinsky, Esq.
O'Melveny & Myers LLP
610 Newport Center Drive, Suite 1700
Newport Beach, California 92660
(949) 760-9600
___________________
CALCULATION  OF REGISTRATION  FEE
Title Of
Securities
To Be Registered
Amount
To Be
Registered
Proposed
Maximum
Offering
Price
Per Share
Proposed
Maximum
Aggregate
Offering
Price
Amount Of
Registration
Fee
Common Stock, par value $0.01 per share, issuable under the Resources Connection, Inc. 2004 Performance Incentive Plan
1,500,000
(1)
shares
$31.59
(2)
$47,385,000.00
(2)
$1,454.72
(2)
Common Stock, par value $0.01 per share, issuable under the Resources Connection, Inc. 1999 Long-Term Incentive Plan
2,342,377
(1)
shares
$31.59
(2)
$73,995,689.43
(2)
$2,271.67
(2)
TOTALS
3,842,377
(1)
shares
$31.59
$121,380,689.40
$3,726.39
(1)
This Registration Statement covers, in addition to the number of shares of Resources, Connection, Inc., a Delaware corporation (the "Company" or the "Registrant"), Class A common stock, par value $0.01 per share (the "Common Stock"), stated above, options and other rights to purchase or acquire the shares of Common Stock covered by this Registration Statement and, pursuant to Rule 416(c) under the Securities Act of 1933, as amended (the "Securities Act"), an additional indeterminate number of shares, options and rights that may be offered or issued pursuant to the Resources
Connection, Inc. 2004 Performance Incentive Plan (the "2004 Plan") and the Resources Connection, Inc. 1999 Long-Term Incentive Plan (the "1999 Plan and, together with the 2004 Plan, the "Plans") as a result of one or more adjustments under the Plans to prevent dilution resulting from one or more stock splits, stock dividends, or similar transactions.
(2)
Pursuant to Securities Act Rule 457(h), the maximum offering price, per share and in the aggregate, and the registration fee were calculated based upon the average of the high and low prices of the Common Stock on April 9, 2007, as quoted on the Nasdaq Global Market.
The Exhibit Index for this Registration Statement is at page 7.
EXPLANATORY NOTE
This Registration Statement is filed by the Company to register additional securities issuable pursuant to the Plans and consists of only those items required by General Instruction E to Form S-8.
__________________________
PART I
INFORMATION REQUIRED IN THE
SECTION 10(a) PROSPECTUS
The document(s) containing the information specified in Part I of Form S-8 will be sent or given to participants in the Plans as specified by Securities Act Rule 428(b)(1).
PART II
INFORMATION REQUIRED IN THE
REGISTRATION STATEMENT
Item 3.
Incorporation of Certain Documents by Reference
The following documents of the Company filed with the Securities and Exchange Commission (the "Commission") are incorporated herein by reference:
(a)
The Company's Annual Report on Form 10-K for its fiscal year ended May 31, 2006, filed with the Commission on August 9, 2006 (Commission File No. 0-32113);
(b)
The Company's Quarterly Reports on Form 10-Q for its fiscal quarters ended August 31, 2006, November 30, 2006 and February 28, 2007 filed with the Commission on October 5, 2006, January 4, 2007, and April 5, 2007, respectively (each, Commission File No. 0-32113);
(c)
The Company's Current Reports on Form 8-K filed with the Commission on  August 10, 2006, September 28, 2006, October 26, 2006 and December 14, 2006 (each, Commission File No. 0-32113);
(d)
The description of the Company's Common Stock contained in its Registration Statement on Form 8-A filed with the Commission on December 12, 2000 (Commission File No. 000-32113), which incorporates such description from the Company's Registration Statement on Form S-1 filed with the Commission on September 1, 2000 (Commission File No. 333-45000), which description is also incorporated herein by reference, and any amendment or report filed for the purpose of updating such description;
(e)
The Company's Registration Statement on Form S-8 relating to the 2004 Plan, filed with the Commission on August 16, 2005 (Commission File No. 333-127579); and
(f)
The Company's Registration Statement on Form S-8 relating to the 1999 Plan, filed with the Commission on December 22, 2000 (Commission File No. 333-52730).
All documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a part hereof from the date of filing of such documents; provided, however, that documents or information deemed to have been furnished and not filed in accordance with Commission rules shall not be deemed incorporated by reference into this Registration Statement.  Any statement contained herein or in a document, all or a portion of which is incorporated or deemed to be incorporated by reference herein, shall be deemed to be modified or
superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such
statement.  Any such statement so modified or superseded shall not be deemed, except as so modified or amended, to constitute a part of this Registration Statement.
Item 5.
Interests of Named Experts and Counsel
The validity of the issuance of Common Stock registered hereby is passed on for the Company by Kate W. Duchene, Esq.  Ms. Duchene is the Chief Legal Officer, Executive Vice President of Human Relations and Assistant Secretary of the Company and is compensated by the Company as an employee.  Ms. Duchene owns 94,291 shares of Common Stock and Company stock options to acquire up to 212,500 shares of Common Stock.  Ms. Duchene is eligible to receive awards granted by the Company under the Plans.
Item 8.
Exhibits
See the attached Exhibit Index at page 7, which is incorporated herein by reference.
SIGNATURES
Pursuant to the requirements of the Securities Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Costa Mesa, State of California, on March 22, 2007.
By:
/s/ DONALD B. MURRAY
Donald B. Murray
Chief Executive Officer and President
POWER OF ATTORNEY
Each person whose signature appears below constitutes and appoints Donald B. Murray, Stephen J. Giusto, and Kate W. Duchene, and each of them, acting individually and without the others, as his or her true and lawful attorney-in-fact and agents, with full power of substitution and resubstitution, for him or her and in his or her name, place, and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments, exhibits thereto and other documents in connection therewith) to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Commission, granting unto said attorneys-in-fact and agents, and each of them individually, full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully
to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them individually, or their or his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act, this Form S-8 Registration Statement has been signed below by the following persons in the capacities and on the dates indicated.
Signature
Title
Date
/s/
DONALD
B.
MURRAY
Donald B. Murray
Chairman of the Board of Directors, Chief Executive Officer, President and Director
(Principal Executive Officer)
March 22, 2007
/s/
STEPHEN
J.
GIUSTO
Stephen J. Giusto
Chief Financial Officer, Executive Vice President of Corporate Development, Secretary and Director
(Principal Financial Officer and Principal Accounting Officer)
March 22, 2007
/s/
NEIL
DIMICK
Neil Dimick
Director
March 29, 2007
/s/
KAREN
M.
FERGUSON
Karen M. Ferguson
Executive Vice President and Director
March 26, 2007
/s/
ROBERT
F.
KISTINGER
Robert F. Kistinger
Director
March 26, 2007
/s/
A.
ROBERT
PISANO
A. Robert Pisano
Director
March 23, 2007
/s/
THOMAS
D.
CHRISTOPOUL
Thomas D. Christopoul
Director
March 25, 2007
/s/
JOLENE
SYKES
SARKIS
Jolene Sykes Sarkis
Director
March 29, 2007
EXHIBIT INDEX
Exhibit
Number
Description of Exhibit
4.1
Resources Connection, Inc. 2004 Performance Incentive Plan.  (Filed as Exhibit 10.20 to the Company's Quarterly Report on Form 10-Q filed with the Commission on January 4, 2007 (Commission File No. 000-32113) and incorporated herein by this reference.)
4.2
Resources Connection, Inc. 1999 Long-Term Incentive Plan.  (Filed as Appendix A to the Company's Proxy Statement filed with the Commission pursuant to Section 14(a) of the Exchange Act on September 6, 2001 (Commission File No. 000-32113) and incorporated herein by this reference.)
5.
Opinion of Counsel.
23.1
Consent of Independent Registered Public Accounting Firm.
23.2
Consent of Counsel (included in Exhibit 5).
24.
Power of Attorney (included in this Registration Statement under "Signatures").