content: <HTML>
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  <TITLE>sv8</TITLE>
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  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <DIV align="right" style="font-size: 10pt; margin-top: 12pt">As filed with the Securities and Exchange Commission on July&nbsp;3, 2007<BR>
  Registration No.&nbsp;333-<U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U>
  </DIV>
  
  
  <DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
  <DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>
  
  
  
  
  <DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>UNITED STATES SECURITIES AND EXCHANGE COMMISSION</B>
  </DIV>
  
  <DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>
  
  <DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM S-8</B>
  </DIV>
  
  
  <DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>REGISTRATION STATEMENT<BR>
  UNDER<BR>
  THE SECURITIES ACT OF 1933</B>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>
  <DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>3COM CORPORATION</B>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt">(Exact name of Registrant as specified in its charter)</DIV>
  
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="47%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="47%">&nbsp;</TD>
  </TR>
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD align="center" valign="top"><B>Delaware</B>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><B>94-2605794</B></TD>
  </TR>
  <TR style="font-size: 1px">
      <TD align="center" valign="top" style="border-top: 1px solid #000000">&nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top">(State of Incorporation)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">(I.R.S. Employer Identification Number)</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>350 Campus Drive<BR>
  Marlborough, MA 01752</B><BR>
  (Address of Principal Executive Offices)</DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>Stand Alone Stock Option Agreement with Edgar Masri dated September&nbsp;5, 2006<BR>
  Stand Alone Stock Option Agreement with Jay Zager dated July&nbsp;3, 2007<BR>
  Stand Alone Stock Restricted Stock Agreement with Jay Zager dated July&nbsp;3, 2007</B><BR>
  (Full title of the plans)</DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>Neal D. Goldman, Esq.<BR>
  Executive Vice President, Chief Administrative and Legal Officer and Secretary<BR>
  350 Campus Drive<BR>
  Marlborough, MA 01752</B><BR>
  (Name and address of agent for service)</DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>(508)&nbsp;323-1000</B><BR>
  (Telephone number, including area code, of agent for service)</DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt">CALCULATION OF REGISTRATION FEE</DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="1%">&nbsp;</TD>
      <TD width="54%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
  
      <TD width="1%">&nbsp;</TD>
  </TR><TR style="font-size: 1px" valign="bottom">
      <TD nowrap align="left" colspan="23" style="border-bottom: 3px double #000000">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD nowrap align="center"><B>Title of Securities to</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Amount</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Offering Price</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Aggregate Offering</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Amount of</B></TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD nowrap align="center"><B>be Registered (1)</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>to be Registered (2)</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Per Share (3)</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Price (3)</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Registration Fee (4)</B></TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
                      <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock, $0.01 par value per share</DIV></TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">2,500,000</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">4.45</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">11,125,000</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">342</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock, $0.01 par value per share</DIV></TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">3,000,000</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">5.34</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">16,020,000</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">492</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock, $0.01 par value per share</DIV></TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">3,000,000</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">5.785</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">17,355,000</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">533</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock, $0.01 par value per share</DIV></TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">500,000</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">$</TD>
  <TD align="right" style="border-top: 2px solid #000000">4.28</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">2,140,000</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">66</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock, $0.01 par value per share</DIV></TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">300,000</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">$</TD>
  
  <TD nowrap align="right" style="border-top: 2px solid #000000">4.12</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">1,236,000</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">38</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000"><DIV style="margin-left:30px; text-indent:-15px"><B>Total</B></DIV></TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000"><B>9,300,000</B></TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000"><B>$</B></TD>
  
  <TD align="right" style="border-top: 2px solid #000000"><B>47,876,000</B></TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000"><B>$</B></TD>
      <TD align="right" style="border-top: 2px solid #000000"><B>1,471</B></TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  </TR>
  <TR style="font-size: 1px" valign="bottom">
      <TD nowrap align="left" colspan="23" style="border-top: 3px double #000000">&nbsp;</TD>
  </TR>
  
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  <TR>
      <TD width="3%"></TD>
      <TD width="1%"></TD>
      <TD width="96"></TD>
  </TR>
  
  <TR valign="top">
      <TD nowrap align="left">(1)</TD>
      <TD>&nbsp;</TD>
      <TD>Shares of 2.5&nbsp;million, 3.0&nbsp;million and 3.0&nbsp;million to be offered pursuant to the
  Registrant&#146;s Stand Alone Stock Option Agreement with Edgar Masri dated September&nbsp;5, 2006.
  Shares of 0.5&nbsp;million to be offered pursuant to the Registrant&#146;s Stand Alone Stock Option
  Agreement with Jay Zager dated July&nbsp;3, 2007. Shares of 0.3&nbsp;million to be offered pursuant
  to the Registrant&#146;s Stand Alone Restricted Stock Agreement with Jay Zager dated July&nbsp;3,
  2007. The foregoing agreements are collectively defined as the &#147;Plans&#148;. Each share of common stock includes a preferred stock
  purchase right. The preferred stock purchase rights, which are attached to the shares of
  common stock being registered hereunder, will be issued for no additional consideration.
  Accordingly, no additional registration fee is payable.</TD>
  </TR>
  
  <TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top">
      <TD nowrap align="left">(2)</TD>
      <TD>&nbsp;</TD>
      <TD>Pursuant to Rule&nbsp;416 under the Securities Act of 1933, as amended, to the extent
  additional shares of common stock may be issued or issuable as a result of a stock split
  or other distribution declared at any time by the Board of Directors while this
  registration statement is in effect, this registration statement is hereby deemed to cover
  all such additional shares of common stock.</TD>
  </TR>
  
  <TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top">
      <TD nowrap align="left">(3)</TD>
      <TD>&nbsp;</TD>
      <TD>For all shares, except the 0.3&nbsp;million shares to be offered to Mr.&nbsp;Zager, the Proposed
  Maximum Offering Price Per Share and the Proposed Maximum Aggregate Offering Price are
  based on the actual exercise price of each tranche of options granted under the Plan and
  is calculated in accordance with Rule&nbsp;457(h)(1) promulgated under the Securities Act of
  1933. For the 0.3&nbsp;million shares to be offered to Mr.&nbsp;Zager, the Proposed Maximum
  Offering Price Per Share and the Proposed Maximum Aggregate Offering Price are estimated
  in accordance with Rule 457(c) and 457(h) solely for the purpose of calculating the filing
  fee on the basis of $4.12 per share, which represents the average of the high and low
  prices of the Common Stock as reported on the NASDAQ on July&nbsp;2, 2007 (a date within five
  business days of July&nbsp;3, 2007, the filing date).</TD>
  </TR>
  
  <TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top">
      <TD nowrap align="left">(4)</TD>
      <TD>&nbsp;</TD>
      <TD>The Amount of Registration Fee is based on a fee rate of $30.70 per million. The total
  filing fee for Common Stock registered herein of $1,471 is offset pursuant to Rule
  457(p) of the Securities Act by filing fees totaling $4,737 previously paid with respect
  to unsold shares registered pursuant to a Registration Statement on Form S-8 filed by 3Com
  Corporation on May&nbsp;31, 2006 for the Stand Alone Option Agreement with Scott Murray dated
  January&nbsp;25, 2006 (Commission File No.&nbsp;333-134610). Therefore, no fee is being paid
  herewith.</TD>
  </TR>
  
  </TABLE>
  
  
  
  <DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
  <DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
  
  
  
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  
  <!-- TOC -->
  <A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>
  
  <P><CENTER>
  <TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
  <TR>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="76%"></TD>
  </TR>
  <TR><TD colspan="9"><A HREF="#000">PART I</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#001">PART II</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;3. <U>Incorporation of Documents by Reference</U>.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#003">Item&nbsp;4. <U>Description of Securities</U>.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;5. <U>Interests of Named Experts and Counsel</U>.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;6. <U>Indemnification of Directors and Officers</U>.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;7. <U>Exemption from Registration Claimed</U>.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#007">Item&nbsp;8. <U>Exhibits</U>.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#008">Item&nbsp;9. <U>Undertakings</U>.</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#009">SIGNATURES</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#010">INDEX TO EXHIBITS</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b65935s8exv5w1.htm">Ex-5.1 Opinion of Jeffrey M. Held</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b65935s8exv10w2.htm">Ex-10.2 Stand Alone Stock Option Agreement</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b65935s8exv10w3.htm">Ex-10.3 Stand Alone Restricted Stock Agreement</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b65935s8exv23w1.htm">Ex-23.1 Consent of Deloitte & Touche LLP</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b65935s8exv23w2.htm">Ex-23.2 Consent of Deloitte & Touche Tohmatsu CPA Ltd.</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b65935s8exv23w3.htm">Ex-23.3 Consent of KPMG Huazhen</A></TD></TR>
  </TABLE>
  </CENTER>
  <!-- /TOC -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  
  
  
  <!-- link1 "PART I" -->
  <DIV align="left"><A NAME="000"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART I</B>
  </DIV>
  
  
  <DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B>
  
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Information required by Part&nbsp;I to be contained in the Section 10(a) Prospectus is omitted from
  this registration statement in accordance with Rule&nbsp;428 under the Securities Act of 1933, as
  amended.
  </DIV>
  <!-- link1 "PART II" -->
  <DIV align="left"><A NAME="001"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART II</B>
  </DIV>
  
  
  <DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>INFORMATION REQUIRED IN REGISTRATION STATEMENT</B>
  
  </DIV>
  <!-- link2 "Item&nbsp;3. <U>Incorporation of Documents by Reference</U>." -->
  <DIV align="left"><A NAME="002"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;3. </B><U><B>Incorporation of Documents by Reference</B></U>.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents and information heretofore filed by Registrant with the Securities and
  Exchange Commission (the &#147;Commission&#148;) are hereby incorporated by reference in this registration
  statement:
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(a)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Annual Report on Form 10-K for the fiscal year ended June&nbsp;2,
  2006, filed pursuant to Section 13(a) of the Securities Exchange Act of 1934, as
  amended (the &#147;Exchange Act&#148;);</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(b)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Quarterly Reports on Form 10-Q for the fiscal quarters ended
  September&nbsp;1, 2006, December&nbsp;1, 2006 and March&nbsp;2, 2007;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(c)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Current Reports on Form 8-K filed on June&nbsp;26, June&nbsp;28 (Item
  2.05 only), July&nbsp;7, July&nbsp;26, August&nbsp;9, August&nbsp;11, August&nbsp;24, October&nbsp;5, November&nbsp;15,
  November&nbsp;29 and December&nbsp;27, 2006 and January&nbsp;26, March&nbsp;22 (Items 5.02 and 8.01 only),
  March&nbsp;23, March&nbsp;29, May&nbsp;10, May&nbsp;25, May&nbsp;31, June&nbsp;15 and June&nbsp;28 (Item&nbsp;5.02 only), 2007;
  and the Registrant&#146;s Current Report on Form 8-K/A filed on June&nbsp;7, 2007;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(d)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The description of the Registrant&#146;s Common Stock contained in the registration
  statement on Form 8-A, filed with the Commission on September&nbsp;18, 1984, and any
  amendment or report filed for the purpose of updating such description; and</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(e)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The description of the Registrant&#146;s preferred share purchase rights contained
  in the registration statement on Form 8-A, filed with the Commission on September&nbsp;22,
  1989, as amended and restated on November&nbsp;27, 2002.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents subsequently filed by the Registrant pursuant to Sections&nbsp;13(a), 13(c), 14 and
  15(d) of the Exchange Act, prior to the filing of a post-effective amendment to the registration
  statement which indicates that all of the shares of common stock offered have been sold or which
  deregisters all of such shares then remaining unsold, shall be deemed to be incorporated by
  reference in this registration statement and to be a part hereof from the date of the filing of
  such documents; except as to any portion of any future annual or quarterly report to stockholders
  or document that is not deemed filed under such provisions. For the purposes of this registration
  statement, any
  </DIV>
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->II-1<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">statement contained in a document incorporated or deemed to be incorporated by reference
  herein shall be deemed to be modified or superseded 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 superseded, to constitute a part of this
  registration statement.
  </DIV>
  <!-- link2 "Item&nbsp;4. <U>Description of Securities</U>." -->
  <DIV align="left"><A NAME="003"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;4. </B><U><B>Description of Securities</B></U>.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  </DIV>
  <!-- link2 "Item&nbsp;5. <U>Interests of Named Experts and Counsel</U>." -->
  <DIV align="left"><A NAME="004"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;5. </B><U><B>Interests of Named Experts and Counsel</B></U>.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  </DIV>
  <!-- link2 "Item&nbsp;6. <U>Indemnification of Directors and Officers</U>." -->
  <DIV align="left"><A NAME="005"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;6. </B><U><B>Indemnification of Directors and Officers</B></U>.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;145 of the General Corporation Law of the State of Delaware authorizes a Delaware
  corporation to indemnify officers, directors, employees, and agents of the corporation, in
  connection with actual or threatened actions, suits or proceedings provided that such officer,
  director, employee, or agent acted in good faith and in a manner such officer reasonably believed
  to be in or not opposed to the corporation&#146;s best interests, and, for criminal proceedings, had no
  reasonable cause to believe his or her conduct was unlawful. This authority is sufficiently broad
  to permit indemnification under certain circumstances for liabilities (including reimbursement for
  expenses incurred) arising under the Securities Act of 1933, as amended.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant&#146;s By-laws provide for indemnification of officers and directors to the fullest
  extent permitted by Delaware law. In addition, the Registrant has, and intends in the future to
  enter into, agreements to provide indemnification for directors and officers in addition to that
  provided for in the Bylaws. These agreements, among other things, indemnify the Registrant&#146;s
  directors and officers for certain expenses (including attorney fees), judgments, fines and
  settlement amounts incurred by any such person in any action or proceeding, including any action by
  or in the right of the Registrant, arising out of such person&#146;s services as a director or officer
  of the Registrant, any subsidiary of the Registrant or any other company or enterprise to which the
  person provides services at the request of the Registrant. The Registrant believes that these
  provisions and agreements are necessary to attract and retain qualified directors and officers.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be
  permitted to directors, officers or persons controlling the Registrant pursuant to the foregoing
  provisions, the Registrant has been informed that in the opinion of the Securities and Exchange
  Commission such indemnification is against public policy as expressed in the Act and is therefore
  unenforceable.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant maintains insurance on behalf of any person who is a director or officer
  against any loss arising from any claim asserted against such person and expense incurred by such
  person in any capacity, subject to certain exclusions.
  </DIV>
  <!-- link2 "Item&nbsp;7. <U>Exemption from Registration Claimed</U>." -->
  <DIV align="left"><A NAME="006"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;7. </B><U><B>Exemption from Registration Claimed</B></U>.
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->II-2<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable.
  </DIV>
  <!-- link2 "Item&nbsp;8. <U>Exhibits</U>." -->
  <DIV align="left"><A NAME="007"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;8. </B><U><B>Exhibits</B></U>.
  </DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="3%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="88%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center" colspan="3"><B>Exhibit</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Number</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.1</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Third Amended and Restated Preferred Shares Rights Agreement, dated as of
  November&nbsp;4, 2002 (incorporated by reference from Exhibit&nbsp;4.1 to Form&nbsp;8-A/A
  (File No.&nbsp;0-12867) filed on November&nbsp;27, 2002)</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">5.1</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Opinion of Jeffrey M. Held, Senior Corporate Counsel and Assistant Secretary of
  the Registrant*</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">10.1</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Stand Alone Stock Option Agreement dated September&nbsp;5, 2006 by and between Edgar
  Masri and the Registrant (incorporated by reference from Exhibit&nbsp;10.2 to
  Quarterly Report on Form&nbsp;10-Q (File No.&nbsp;0-12867) filed on October&nbsp;10, 2006)</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">10.2</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Stand Alone Stock Option Agreement dated July&nbsp;3, 2007 by and between Jay Zager
  and the Registrant*</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">10.3</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Stand Alone Restricted Stock Agreement dated July&nbsp;3, 2007 by and between Jay
  Zager and the Registrant*</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">10.4</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">3Com Corporation 2003 Stock Plan, as amended (incorporated by reference from
  Exhibit&nbsp;10.1 to Form&nbsp;S-8 filed on November&nbsp;17, 2005)</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">23.1</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Deloitte &#038; Touche LLP, Independent Registered Public Accounting Firm*</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">23.2</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Deloitte Touche Tohmatsu CPA Ltd., Independent Auditors*</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">23.3</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of KPMG Huazhen, Independent Auditors*</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">23.4</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Jeffrey M. Held, Senior Corporate Counsel and Assistant Secretary of
  the Registrant (contained in Exhibit&nbsp;5.1)*</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">24.1</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Power of Attorney (see page II-6)*</DIV></TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  <DIV align="left">
  <DIV style="font-size: 3pt; margin-top: 16pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
  </DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  <TR>
      <TD width="3%"></TD>
      <TD width="1%"></TD>
      <TD width="96"></TD>
  </TR>
  
  <TR valign="top">
      <TD nowrap align="left"><B>*</B></TD>
      <TD>&nbsp;</TD>
      <TD>Filed herewith</TD>
  </TR>
  
  </TABLE>
  
  
  <!-- link2 "Item&nbsp;9. <U>Undertakings</U>." -->
  <DIV align="left"><A NAME="008"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;9. </B><U><B>Undertakings</B></U>.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;The undersigned Registrant hereby undertakes:
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;To file, during any period in which offers or sales are being made, a post-effective
  amendment to this registration statement:
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;To include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act of 1933, as
  amended (the &#147;Securities Act&#148;);
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) To reflect in the prospectus any facts or events arising after the effective date of this
  registration statement (or the most recent post-effective amendment thereof) which, individually or
  in the aggregate, represent a fundamental change in the information set forth in this 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
  </DIV>
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->II-3<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">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&nbsp;percent change in
  the maximum aggregate offering price set forth in the &#147;Calculation of Registration Fee&#148; table in
  the effective registration statement;
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;To include any material information with respect to the plan of distribution not
  previously disclosed in this registration statement or any material change to such information in
  this registration statement;
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>Provided, however</I>, that paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the
  information required to be included in a post-effective amendment by those paragraphs is contained
  in periodic reports filed with or furnished to the Securities and Exchange Commission by the
  Registrant pursuant to Section&nbsp;13 or Section 15(d) of the Securities Exchange Act of 1934, as
  amended (the &#147;Exchange Act&#148;) that are incorporated by reference in this registration statement.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;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 align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;To remove from registration by means of a post-effective amendment any of the securities
  being registered that remain unsold at the termination of the offering.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;The undersigned Registrant hereby undertakes that, for purposes of determining any
  liability under the Securities Act, each filing of the Registrant&#146;s annual report pursuant to
  Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of any employee
  benefit plan&#146;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by
  reference in this registration statement shall be deemed to be a new registration statement
  relating to the securities offered therein, and the offering of such securities at that time shall
  be deemed to be the initial bona fide offering thereof.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;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 of 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>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->II-4<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  
  <!-- link1 "SIGNATURES" -->
  <DIV align="left"><A NAME="009"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, as amended, 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 Marlborough, Commonwealth of
  Massachusetts, on July&nbsp;3, 2007.
  </DIV>
  
  <TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
  <TR>
      <TD width="48%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="35%">&nbsp;</TD>
      <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
      <TD valign="top" align="left">&nbsp;</TD>
      <TD colspan="3" align="left">3COM CORPORATION<BR>
  &nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD valign="top">By:&nbsp;&nbsp;</TD>
      <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ NEAL D. GOLDMAN
  &nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="2" align="left">Neal D. Goldman, Esq.&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="2" align="left">Executive Vice President, Chief Administrative and Legal
  Officer and Secretary&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  
  </TABLE>
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->II-5<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  <TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
  <TR>
      <TD width="48%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="35%">&nbsp;</TD>
      <TD width="15%">&nbsp;</TD>
  </TR>
  
  </TABLE>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>POWER OF ATTORNEY</B>
  </DIV>
  
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes
  and appoints Neal D. Goldman and Jeffrey M. Held, and each of them acting individually, as his or
  her true and lawful attorneys-in-fact and agents, each with full power of substitution, to sign and
  execute on behalf of the undersigned any and all amendments (including post-effective amendments)
  to this registration statement, any registration statement for the same offering covered by this
  registration statement that is to be effective upon filing pursuant to Rule 462(b) promulgated
  under the Securities Act of 1933, as amended, and all post-effective amendments thereto, and to
  file the same, with all exhibits thereto and all documents in connection therewith, with the
  Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of
  them, full power and authority to do and perform each and every act and thing requisite and
  necessary to be done in and about the foregoing, as fully to all intents and purposes as the
  undersigned might or could do in person, and each of the undersigned does hereby ratify and confirm
  all that such attorneys-in-fact and agents or any of them, or any substitutes, may lawfully do or
  cause to be done by virtue hereof.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, as amended, this registration
  statement has been signed by the following persons in the capacities and on the date indicated.
  </DIV>
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="40%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="40%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="14%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top">/s/&nbsp;Edgar Masri<DIV style="margin-left:0px; text-indent:-0px"><DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Edgar Masri
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director, President and Chief
  Executive Officer (principal
  executive officer)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">July 3, 2007</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top">/s/&nbsp;Jay Zager<DIV style="margin-left:0px; text-indent:-0px"><DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Jay Zager
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Executive Vice President and Chief
  Financial Officer (principal
  financial and accounting officer)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">July 3, 2007</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top">/s/&nbsp;Eric A. Benhamou<DIV style="margin-left:0px; text-indent:-0px"><DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Eric A. Benhamou
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Chairman of the Board&nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">July&nbsp;3, 2007</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top">/s/&nbsp;Gary T. DiCamillo<DIV style="margin-left:0px; text-indent:-0px"><DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Gary T. DiCamillo
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director&nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">July 3, 2007</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top">/s/&nbsp;James R. Long<DIV style="margin-left:0px; text-indent:-0px"><DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  James R. Long
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director&nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">July 3, 2007</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top">/s/&nbsp;Robert Y. L. Mao<DIV style="margin-left:0px; text-indent:-0px"><DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Robert Y. L. Mao
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director&nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">July 3, 2007</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top">/s/&nbsp;Raj Reddy<DIV style="margin-left:0px; text-indent:-0px"><DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Raj Reddy
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director&nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">July 3, 2007</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top">/s/&nbsp;Dominique Trempont<DIV style="margin-left:0px; text-indent:-0px"><DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Dominique Trempont
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director&nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">July 3, 2007</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="bottom">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top">/s/&nbsp;Paul G. Yovovich<DIV style="margin-left:0px; text-indent:-0px"><DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Paul G. Yovovich
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director&nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">July 3, 2007</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->II-6<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  
  <!-- link1 "INDEX TO EXHIBITS" -->
  <DIV align="left"><A NAME="010"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>INDEX TO EXHIBITS</B>
  </DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="3%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="88%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center" colspan="3"><B>Exhibit</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Number</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.1</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Third Amended and Restated Preferred Shares Rights Agreement, dated as of
  November&nbsp;4, 2002 (incorporated by reference from Exhibit&nbsp;4.1 to Form&nbsp;8-A/A
  (File No.&nbsp;0-12867) filed on November&nbsp;27, 2002)</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">5.1</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Opinion of Jeffrey M. Held, Senior Corporate Counsel and Assistant Secretary of
  the Registrant*</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">10.1</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Stand Alone Stock Option Agreement dated September&nbsp;5, 2006 by and between Edgar
  Masri and the Registrant (incorporated by reference from Exhibit&nbsp;10.2 to
  Quarterly Report on Form&nbsp;10-Q (File No.&nbsp;0-12867) filed on October&nbsp;10, 2006)</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">10.2</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Stand Alone Stock Option Agreement dated July&nbsp;3, 2007 by and between Jay Zager
  and the Registrant*</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">10.3</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Stand Alone Restricted Stock Agreement dated July&nbsp;3, 2007 by and between Jay
  Zager and the Registrant*</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">10.4</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">3Com Corporation 2003 Stock Plan, as amended (incorporated by reference from
  Exhibit&nbsp;10.1 to Form&nbsp;S-8 filed on November&nbsp;17, 2005)</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">23.1</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Deloitte &#038; Touche LLP, Independent Registered Public Accounting Firm*</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">23.2</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Deloitte Touche Tohmatsu CPA Ltd., Independent Auditors *</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">23.3</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of KPMG HuaZhen, Independent Auditors *</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">23.4</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Jeffrey M. Held, Senior Corporate Counsel and Assistant Secretary of
  the Registrant (contained in Exhibit&nbsp;5.1)*</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">24.1</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Power of Attorney (see page II-6)*</DIV></TD>
  </TR>
  <!-- End Table Body -->
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      <TD width="3%"></TD>
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  </TR>
  
  <TR valign="top">
      <TD nowrap align="left"><B>*</B></TD>
      <TD>&nbsp;</TD>
      <TD>Filed herewith</TD>
  </TR>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "b65935s8sv8.htm", "description": "3COM CORPORATION", "secsgml_size_bytes": 72048}]
metadata_filer: {"company-data": {"conformed-name": "3COM CORP", "cik": "0000738076", "assigned-sic": "3576", "irs-number": "942605794", "state-of-incorporation": "DE", "fiscal-year-end": "0531"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-144322", "film-number": "07960328"}, "business-address": {"street1": "350 CAMPUS DRIVE", "city": "MARLBOROUGH", "state": "MA", "zip": "01752-3064", "phone": "508-323-1000"}, "mail-address": {"street1": "350 CAMPUS DRIVE", "city": "MARLBOROUGH", "state": "MA", "zip": "01752-3064"}}
text: sv8
  Table of Contents
  As filed with the Securities and Exchange Commission on July 3, 2007
  Registration No. 333-
  UNITED STATES SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  3COM CORPORATION
  (Exact name of Registrant as specified in its charter)
  Delaware
  94-2605794
  (State of Incorporation)
  (I.R.S. Employer Identification Number)
  350 Campus Drive
  Marlborough, MA 01752
  (Address of Principal Executive Offices)
  Stand Alone Stock Option Agreement with Edgar Masri dated September 5, 2006
  Stand Alone Stock Option Agreement with Jay Zager dated July 3, 2007
  Stand Alone Stock Restricted Stock Agreement with Jay Zager dated July 3, 2007
  (Full title of the plans)
  Neal D. Goldman, Esq.
  Executive Vice President, Chief Administrative and Legal Officer and Secretary
  350 Campus Drive
  Marlborough, MA 01752
  (Name and address of agent for service)
  (508) 323-1000
  (Telephone number, including area code, of agent for service)
  CALCULATION OF REGISTRATION FEE
  Proposed Maximum
  Proposed Maximum
  Title of Securities to
  Amount
  Offering Price
  Aggregate Offering
  Amount of
  be Registered (1)
  to be Registered (2)
  Per Share (3)
  Price (3)
  Registration Fee (4)
  Common Stock, $0.01 par value per share
  2,500,000
  $
  4.45
  $
  11,125,000
  $
  342
  Common Stock, $0.01 par value per share
  3,000,000
  $
  5.34
  $
  16,020,000
  $
  492
  Common Stock, $0.01 par value per share
  3,000,000
  $
  5.785
  $
  17,355,000
  $
  533
  Common Stock, $0.01 par value per share
  500,000
  $
  4.28
  $
  2,140,000
  $
  66
  Common Stock, $0.01 par value per share
  300,000
  $
  4.12
  $
  1,236,000
  $
  38
  Total
  9,300,000
  $
  47,876,000
  $
  1,471
  (1)
  Shares of 2.5 million, 3.0 million and 3.0 million to be offered pursuant to the
  Registrant's Stand Alone Stock Option Agreement with Edgar Masri dated September 5, 2006.
  Shares of 0.5 million to be offered pursuant to the Registrant's Stand Alone Stock Option
  Agreement with Jay Zager dated July 3, 2007. Shares of 0.3 million to be offered pursuant
  to the Registrant's Stand Alone Restricted Stock Agreement with Jay Zager dated July 3,
  2007. The foregoing agreements are collectively defined as the "Plans". Each share of common stock includes a preferred stock
  purchase right. The preferred stock purchase rights, which are attached to the shares of
  common stock being registered hereunder, will be issued for no additional consideration.
  Accordingly, no additional registration fee is payable.
  (2)
  Pursuant to Rule 416 under the Securities Act of 1933, as amended, to the extent
  additional shares of common stock may be issued or issuable as a result of a stock split
  or other distribution declared at any time by the Board of Directors while this
  registration statement is in effect, this registration statement is hereby deemed to cover
  all such additional shares of common stock.
  (3)
  For all shares, except the 0.3 million shares to be offered to Mr. Zager, the Proposed
  Maximum Offering Price Per Share and the Proposed Maximum Aggregate Offering Price are
  based on the actual exercise price of each tranche of options granted under the Plan and
  is calculated in accordance with Rule 457(h)(1) promulgated under the Securities Act of
  1933. For the 0.3 million shares to be offered to Mr. Zager, the Proposed Maximum
  Offering Price Per Share and the Proposed Maximum Aggregate Offering Price are estimated
  in accordance with Rule 457(c) and 457(h) solely for the purpose of calculating the filing
  fee on the basis of $4.12 per share, which represents the average of the high and low
  prices of the Common Stock as reported on the NASDAQ on July 2, 2007 (a date within five
  business days of July 3, 2007, the filing date).
  (4)
  The Amount of Registration Fee is based on a fee rate of $30.70 per million. The total
  filing fee for Common Stock registered herein of $1,471 is offset pursuant to Rule
  457(p) of the Securities Act by filing fees totaling $4,737 previously paid with respect
  to unsold shares registered pursuant to a Registration Statement on Form S-8 filed by 3Com
  Corporation on May 31, 2006 for the Stand Alone Option Agreement with Scott Murray dated
  January 25, 2006 (Commission File No. 333-134610). Therefore, no fee is being paid
  herewith.
  TABLE OF CONTENTS
  PART I
  PART II
  Item 3.
  Incorporation of Documents by Reference
  .
  Item 4.
  Description of Securities
  .
  Item 5.
  Interests of Named Experts and Counsel
  .
  Item 6.
  Indemnification of Directors and Officers
  .
  Item 7.
  Exemption from Registration Claimed
  .
  Item 8.
  Exhibits
  .
  Item 9.
  Undertakings
  .
  SIGNATURES
  INDEX TO EXHIBITS
  Ex-5.1 Opinion of Jeffrey M. Held
  Ex-10.2 Stand Alone Stock Option Agreement
  Ex-10.3 Stand Alone Restricted Stock Agreement
  Ex-23.1 Consent of Deloitte & Touche LLP
  Ex-23.2 Consent of Deloitte & Touche Tohmatsu CPA Ltd.
  Ex-23.3 Consent of KPMG Huazhen
  Table of Contents
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  Information required by Part I to be contained in the Section 10(a) Prospectus is omitted from
  this registration statement in accordance with Rule 428 under the Securities Act of 1933, as
  amended.
  PART II
  INFORMATION REQUIRED IN REGISTRATION STATEMENT
  Item 3.
  Incorporation of Documents by Reference
  .
  The following documents and information heretofore filed by Registrant with the Securities and
  Exchange Commission (the "Commission") are hereby incorporated by reference in this registration
  statement:
  (a)
  The Registrant's Annual Report on Form 10-K for the fiscal year ended June 2,
  2006, filed pursuant to Section 13(a) of the Securities Exchange Act of 1934, as
  amended (the "Exchange Act");
  (b)
  The Registrant's Quarterly Reports on Form 10-Q for the fiscal quarters ended
  September 1, 2006, December 1, 2006 and March 2, 2007;
  (c)
  The Registrant's Current Reports on Form 8-K filed on June 26, June 28 (Item
  2.05 only), July 7, July 26, August 9, August 11, August 24, October 5, November 15,
  November 29 and December 27, 2006 and January 26, March 22 (Items 5.02 and 8.01 only),
  March 23, March 29, May 10, May 25, May 31, June 15 and June 28 (Item 5.02 only), 2007;
  and the Registrant's Current Report on Form 8-K/A filed on June 7, 2007;
  (d)
  The description of the Registrant's Common Stock contained in the registration
  statement on Form 8-A, filed with the Commission on September 18, 1984, and any
  amendment or report filed for the purpose of updating such description; and
  (e)
  The description of the Registrant's preferred share purchase rights contained
  in the registration statement on Form 8-A, filed with the Commission on September 22,
  1989, as amended and restated on November 27, 2002.
  All documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and
  15(d) of the Exchange Act, prior to the filing of a post-effective amendment to the registration
  statement which indicates that all of the shares of common stock offered have been sold or which
  deregisters all of such shares then remaining unsold, shall be deemed to be incorporated by
  reference in this registration statement and to be a part hereof from the date of the filing of
  such documents; except as to any portion of any future annual or quarterly report to stockholders
  or document that is not deemed filed under such provisions. For the purposes of this registration
  statement, any
  II-1
  Table of Contents
  statement contained in a document incorporated or deemed to be incorporated by reference
  herein shall be deemed to be modified or superseded 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 superseded, to constitute a part of this
  registration statement.
  Item 4.
  Description of Securities
  .
  Not applicable.
  Item 5.
  Interests of Named Experts and Counsel
  .
  Not applicable.
  Item 6.
  Indemnification of Directors and Officers
  .
  Section 145 of the General Corporation Law of the State of Delaware authorizes a Delaware
  corporation to indemnify officers, directors, employees, and agents of the corporation, in
  connection with actual or threatened actions, suits or proceedings provided that such officer,
  director, employee, or agent acted in good faith and in a manner such officer reasonably believed
  to be in or not opposed to the corporation's best interests, and, for criminal proceedings, had no
  reasonable cause to believe his or her conduct was unlawful. This authority is sufficiently broad
  to permit indemnification under certain circumstances for liabilities (including reimbursement for
  expenses incurred) arising under the Securities Act of 1933, as amended.
  The Registrant's By-laws provide for indemnification of officers and directors to the fullest
  extent permitted by Delaware law. In addition, the Registrant has, and intends in the future to
  enter into, agreements to provide indemnification for directors and officers in addition to that
  provided for in the Bylaws. These agreements, among other things, indemnify the Registrant's
  directors and officers for certain expenses (including attorney fees), judgments, fines and
  settlement amounts incurred by any such person in any action or proceeding, including any action by
  or in the right of the Registrant, arising out of such person's services as a director or officer
  of the Registrant, any subsidiary of the Registrant or any other company or enterprise to which the
  person provides services at the request of the Registrant. The Registrant believes that these
  provisions and agreements are necessary to attract and retain qualified directors and officers.
  Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be
  permitted to directors, officers or persons controlling the Registrant pursuant to the foregoing
  provisions, the Registrant has been informed that in the opinion of the Securities and Exchange
  Commission such indemnification is against public policy as expressed in the Act and is therefore
  unenforceable.
  The Registrant maintains insurance on behalf of any person who is a director or officer
  against any loss arising from any claim asserted against such person and expense incurred by such
  person in any capacity, subject to certain exclusions.
  Item 7.
  Exemption from Registration Claimed
  .
  II-2
  Table of Contents
  Not Applicable.
  Item 8.
  Exhibits
  .
  Exhibit
  Number
  Description
  4.1
  Third Amended and Restated Preferred Shares Rights Agreement, dated as of
  November 4, 2002 (incorporated by reference from Exhibit 4.1 to Form 8-A/A
  (File No. 0-12867) filed on November 27, 2002)
  5.1
  Opinion of Jeffrey M. Held, Senior Corporate Counsel and Assistant Secretary of
  the Registrant*
  10.1
  Stand Alone Stock Option Agreement dated September 5, 2006 by and between Edgar
  Masri and the Registrant (incorporated by reference from Exhibit 10.2 to
  Quarterly Report on Form 10-Q (File No. 0-12867) filed on October 10, 2006)
  10.2
  Stand Alone Stock Option Agreement dated July 3, 2007 by and between Jay Zager
  and the Registrant*
  10.3
  Stand Alone Restricted Stock Agreement dated July 3, 2007 by and between Jay
  Zager and the Registrant*
  10.4
  3Com Corporation 2003 Stock Plan, as amended (incorporated by reference from
  Exhibit 10.1 to Form S-8 filed on November 17, 2005)
  23.1
  Consent of Deloitte & Touche LLP, Independent Registered Public Accounting Firm*
  23.2
  Consent of Deloitte Touche Tohmatsu CPA Ltd., Independent Auditors*
  23.3
  Consent of KPMG Huazhen, Independent Auditors*
  23.4
  Consent of Jeffrey M. Held, Senior Corporate Counsel and Assistant Secretary of
  the Registrant (contained in Exhibit 5.1)*
  24.1
  Power of Attorney (see page II-6)*
  *
  Filed herewith
  Item 9.
  Undertakings
  .
  (a) The undersigned Registrant hereby undertakes:
  (i) To file, during any period in which offers or sales are being made, a post-effective
  amendment to this registration statement:
  (1) To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933, as
  amended (the "Securities Act");
  (2) To reflect in the prospectus any facts or events arising after the effective date of this
  registration statement (or the most recent post-effective amendment thereof) which, individually or
  in the aggregate, represent a fundamental change in the information set forth in this 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
  II-3
  Table of Contents
  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 percent change in
  the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in
  the effective registration statement;
  (3) To include any material information with respect to the plan of distribution not
  previously disclosed in this registration statement or any material change to such information in
  this registration statement;
  Provided, however
  , that paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the
  information required to be included in a post-effective amendment by those paragraphs is contained
  in periodic reports filed with or furnished to the Securities and Exchange Commission by the
  Registrant pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934, as
  amended (the "Exchange Act") that are incorporated by reference in this registration statement.
  (ii) 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.
  (iii) To remove from registration by means of a post-effective amendment any of the securities
  being registered that 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 15(d) of the Exchange Act (and, where applicable, each filing of any employee
  benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by
  reference in this registration statement shall be deemed to be a new registration statement
  relating to the securities offered therein, and the offering of such securities at that time shall
  be deemed to be the initial bona fide offering thereof.
  (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 of 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.
  II-4
  Table of Contents
  SIGNATURES
  Pursuant to the requirements of the Securities Act of 1933, as amended, 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 Marlborough, Commonwealth of
  Massachusetts, on July 3, 2007.
  3COM CORPORATION
  By:
  /s/ NEAL D. GOLDMAN
  Neal D. Goldman, Esq.
  Executive Vice President, Chief Administrative and Legal
  Officer and Secretary
  II-5
  Table of Contents
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes
  and appoints Neal D. Goldman and Jeffrey M. Held, and each of them acting individually, as his or
  her true and lawful attorneys-in-fact and agents, each with full power of substitution, to sign and
  execute on behalf of the undersigned any and all amendments (including post-effective amendments)
  to this registration statement, any registration statement for the same offering covered by this
  registration statement that is to be effective upon filing pursuant to Rule 462(b) promulgated
  under the Securities Act of 1933, as amended, and all post-effective amendments thereto, and to
  file the same, with all exhibits thereto and all documents in connection therewith, with the
  Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of
  them, full power and authority to do and perform each and every act and thing requisite and
  necessary to be done in and about the foregoing, as fully to all intents and purposes as the
  undersigned might or could do in person, and each of the undersigned does hereby ratify and confirm
  all that such attorneys-in-fact and agents or any of them, or any substitutes, may lawfully do or
  cause to be done by virtue hereof.
  Pursuant to the requirements of the Securities Act of 1933, as amended, this registration
  statement has been signed by the following persons in the capacities and on the date indicated.
  Signature
  Title
  Date
  /s/ Edgar Masri
  Edgar Masri
  Director, President and Chief
  Executive Officer (principal
  executive officer)
  July 3, 2007
  /s/ Jay Zager
  Jay Zager
  Executive Vice President and Chief
  Financial Officer (principal
  financial and accounting officer)
  July 3, 2007
  /s/ Eric A. Benhamou
  Eric A. Benhamou
  Chairman of the Board
  July 3, 2007
  /s/ Gary T. DiCamillo
  Gary T. DiCamillo
  Director
  July 3, 2007
  /s/ James R. Long
  James R. Long
  Director
  July 3, 2007
  /s/ Robert Y. L. Mao
  Robert Y. L. Mao
  Director
  July 3, 2007
  /s/ Raj Reddy
  Raj Reddy
  Director
  July 3, 2007
  /s/ Dominique Trempont
  Dominique Trempont
  Director
  July 3, 2007
  /s/ Paul G. Yovovich
  Paul G. Yovovich
  Director
  July 3, 2007
  II-6
  Table of Contents
  INDEX TO EXHIBITS
  Exhibit
  Number
  Description
  4.1
  Third Amended and Restated Preferred Shares Rights Agreement, dated as of
  November 4, 2002 (incorporated by reference from Exhibit 4.1 to Form 8-A/A
  (File No. 0-12867) filed on November 27, 2002)
  5.1
  Opinion of Jeffrey M. Held, Senior Corporate Counsel and Assistant Secretary of
  the Registrant*
  10.1
  Stand Alone Stock Option Agreement dated September 5, 2006 by and between Edgar
  Masri and the Registrant (incorporated by reference from Exhibit 10.2 to
  Quarterly Report on Form 10-Q (File No. 0-12867) filed on October 10, 2006)
  10.2
  Stand Alone Stock Option Agreement dated July 3, 2007 by and between Jay Zager
  and the Registrant*
  10.3
  Stand Alone Restricted Stock Agreement dated July 3, 2007 by and between Jay
  Zager and the Registrant*
  10.4
  3Com Corporation 2003 Stock Plan, as amended (incorporated by reference from
  Exhibit 10.1 to Form S-8 filed on November 17, 2005)
  23.1
  Consent of Deloitte & Touche LLP, Independent Registered Public Accounting Firm*
  23.2
  Consent of Deloitte Touche Tohmatsu CPA Ltd., Independent Auditors *
  23.3
  Consent of KPMG HuaZhen, Independent Auditors *
  23.4
  Consent of Jeffrey M. Held, Senior Corporate Counsel and Assistant Secretary of
  the Registrant (contained in Exhibit 5.1)*
  24.1
  Power of Attorney (see page II-6)*
  *
  Filed herewith