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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="center" style="font-size: 10pt; margin-top: 18pt">As filed with the Securities and Exchange Commission on February&nbsp;21, 2007
  </DIV>
  
  
  <DIV align="right" style="font-size: 10pt; margin-top: 0pt">Registration No.&nbsp;333-_______
  </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>BIOGEN IDEC INC.</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"><FONT style="font-variant: SMALL-CAPS"><B>Delaware</B></FONT>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><B>33-0112644</B></TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top">(State or other jurisdiction <BR>
  of incorporation or organization)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">(I.R.S. Employer<BR>
  Identification No.)</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>14 Cambridge Center<BR>
  Cambridge, Massachusetts 02142</B></DIV>
  
  <DIV align="center" style="font-size: 10pt">(Address of principal executive offices, including zip code)</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>BIOGEN IDEC INC. 2006 NON-EMPLOYEE DIRECTORS EQUITY PLAN</B></DIV>
  
  <DIV align="center" style="font-size: 10pt">(Full title of the plan)</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>SUSAN H. ALEXANDER, ESQ.<BR>
  Executive Vice President, General Counsel and Secretary<BR>
  Biogen Idec Inc.<BR>
  14 Cambridge Center<BR>
  Cambridge, Massachusetts 02142<BR>
  (617)&nbsp;679-2000</B></DIV>
  
  <DIV align="center" style="font-size: 10pt">(Name, address and telephone number, including area code, of agent for service)</DIV>
  
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>CALCULATION OF REGISTRATION FEE</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="1%">&nbsp;</TD>
      <TD width="16%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="16%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="16%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="16%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="16%">&nbsp;</TD>
  
      <TD width="1%">&nbsp;</TD>
  </TR><TR style="font-size: 1px" valign="bottom">
      <TD nowrap align="left" colspan="15" 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 style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><I>Proposed Maximum</I></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><I>Proposed Maximum</I></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD nowrap align="center"><I>Title of Each Class of</I></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><I>Amount to be</I></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><I>Offering Price Per</I></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><I>Aggregate Offering</I></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><I>Amount of</I></TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD nowrap align="center"><I>Securities to be Registered(1)</I></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><I>Registered(1)</I></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><I>Share(2)</I></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><I>Price(2)</I></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><I>Registration Fee</I></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 align="center" valign="top" style="border-top: 2px solid #000000">Common Stock, $.0005<BR>
  par value per share
  </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="center" valign="bottom" style="border-top: 2px solid #000000">850,000 shares
  </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="center" valign="bottom" style="border-top: 2px solid #000000">$47.995
  </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="center" valign="bottom" style="border-top: 2px solid #000000">$40,795,750.00
  </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="center" valign="bottom" style="border-top: 2px solid #000000">$1,252.43</TD>
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  </TR>
  <TR style="font-size: 2px" valign="bottom">
      <TD nowrap align="left" colspan="15" style="border-top: 3px double #000000">&nbsp;</TD>
  </TR>
  
  <!-- End Table Body -->
  </TABLE>
  </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="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(1)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Includes associated rights to purchase Series&nbsp;X junior participating preferred stock. The
  aggregate number of shares to be registered is subject to adjustment by reason of stock
  splits, stock dividends and other events pursuant to the terms of the 2006 Non-Employee
  Directors Equity Plan, as applicable. Accordingly, pursuant to Rule&nbsp;416 under the Securities
  Act of 1933, (the &#147;Securities Act&#148;), this Registration Statement covers, in addition to the
  number of shares of common stock shown in the table above, an indeterminate number of shares
  of the Registrant&#146;s common stock which may be subject to grant or otherwise issuable by
  operation of the provisions of the 2006 Non-Employee Directors Equity Plan governing such
  adjustments. Pursuant to Rule&nbsp;457(h)(2) under the Securities Act, no separate fee is required
  with respect to the plan interests.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(2)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(h)
  under the Securities Act. The proposed maximum offering price per share and the proposed
  maximum aggregate offering price are based upon the average of the high and low sales price
  for Registrant&#146;s common stock as reported on the NASDAQ National Market on February&nbsp;16, 2007.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <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>
  
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  <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">
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  	<TD width="76%"></TD>
  </TR>
  <TR><TD colspan="9"><A HREF="#000">PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#001">Item&nbsp;3. Incorporation of Documents by Reference</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;4. Description of Securities</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#003">Item&nbsp;5. Interests of Named Experts and Counsel</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;6. Indemnification of Directors and Officers</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;7. Exemption From Registration Claimed</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;8. Exhibits</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#007">Item&nbsp;9. Undertakings</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#008">SIGNATURES AND POWER OF ATTORNEY</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#009">EXHIBIT INDEX</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b62185sbexv5.htm">EX-Opinion of Ropes & Gray LLP</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b62185sbexv23w1.htm">EX-23.1 Consent of PricewaterhouseCoopers LLP</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 II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT" -->
  <DIV align="left"><A NAME="000"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART II<BR>
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
  </DIV>
  
  <!-- link2 "Item&nbsp;3. Incorporation of Documents by Reference" -->
  <DIV align="left"><A NAME="001"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;3. Incorporation of Documents by Reference.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Biogen Idec Inc. (&#147;Biogen Idec&#148; or &#147;Registrant&#148;), Commission File Number 000-19311, hereby
  incorporates the following documents herein by reference,:
  </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="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(a)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Biogen Idec&#146;s Annual Report on Form 10-K for the fiscal year ended December&nbsp;31,
  2006, filed on February&nbsp;21, 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="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(b)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The description of Biogen Idec&#146;s common stock contained in the Registration
  Statement on Form 8-B filed with the Commission on July&nbsp;27, 1997, including any
  amendment or report updating such description of the common stock; 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="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(c)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The description of Biogen Idec&#146;s preferred stock purchase rights contained in
  its Registration Statement on Form 8-A filed with the Commission on August&nbsp;1, 1997, as
  amended by Form 8-A/A filed with the Commission on July&nbsp;27, 2001 and Form 8-A/A filed
  with the Commission on June&nbsp;25, 2003, including any amendment or report updating such
  description of the preferred stock purchase rights.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents subsequently filed by Biogen Idec pursuant to Sections&nbsp;13(a), 13(c), 14 and
  15(d) of the Securities Exchange Act of 1934 (&#147;Exchange Act&#148;), prior to the filing of a
  post-effective amendment which indicates that all securities offered have been sold or which
  deregisters all securities then remaining unsold, shall be incorporated by reference in this
  Registration Statement and shall be deemed to be part hereof from the date of filing of such
  documents. Any statement contained herein or in a document incorporated by reference shall be
  deemed to be modified or superseded for purposes of this Registration Statement to the extent that
  a statement contained in this Registration Statement 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. Description of Securities" -->
  <DIV align="left"><A NAME="002"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Item&nbsp;4. Description of Securities.</B>
  
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  </DIV>
  <!-- link2 "Item&nbsp;5. Interests of Named Experts and Counsel" -->
  <DIV align="left"><A NAME="003"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Item&nbsp;5. Interests of Named Experts and Counsel.</B>
  
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  </DIV>
  <!-- link2 "Item&nbsp;6. Indemnification of Directors and Officers" -->
  <DIV align="left"><A NAME="004"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Item&nbsp;6. Indemnification of Directors and Officers.</B>
  
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Certificate of Incorporation provides that a director of Biogen Idec shall not be
  personally liable to Biogen Idec or its stockholders for monetary damages for any breach of
  fiduciary duty as a director, except for liability for (i)&nbsp;any breach of the director&#146;s duty of
  loyalty to Biogen Idec or its stockholders; (ii)&nbsp;acts or omissions
  </DIV>
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
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  <DIV style="font-family: 'Times New Roman',Times,serif">
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">not in good faith or which involve intentional misconduct or a knowing violation of law; (iii)
  unlawful payments of dividends or unlawful stock repurchases or redemptions as provided in Section
  174 of the Delaware General Corporate Law (&#147;DGCL&#148;); or (iv)&nbsp;any transaction from which the director
  derived an improper personal benefit. This provision has no effect on any non-monetary remedies
  that may be available to Biogen Idec or its stockholders, nor does it relieve Biogen Idec or its
  officers or directors from compliance with federal or state securities laws.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Certificate of Incorporation provides that to the fullest extent permitted by applicable
  law, Biogen Idec is authorized to provide indemnification of, and advancement of expenses to, such
  agents and any other persons to which Delaware law permits Biogen Idec to provide indemnification
  though bylaw provisions, agreements with such agents or other persons, vote of stockholders or
  disinterested directors or otherwise, in excess of the indemnification and advancement otherwise
  permitted by Section&nbsp;145 of the DGCL, subject only to limits created by applicable Delaware law,
  with respect to actions for breach of duty to Biogen Idec, its stockholders, and others.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Biogen Idec&#146;s Bylaws provide that Biogen Idec shall indemnify, to the fullest extent
  authorized by the DGCL, each person who was or is made a party or is threatened to be made a party
  to or is involved in any action, suit or proceeding, whether civil, criminal, administrative or
  investigative, by reason of the fact that he or she or a person of whom he or she is the legal
  representative (in the event of death or disability of such person) is or was a director or officer
  of Biogen Idec (or any predecessor) or is or was serving at the request of Biogen Idec (or any
  predecessor) as a director, officer, employee or agent of another corporation or of a partnership,
  joint venture, trust, or employee benefit plan sponsored or maintained by Biogen Idec. Biogen
  Idec&#146;s Bylaws also provide that expenses incurred by a director or officer of Biogen Idec in
  defending a civil or criminal action, suit or proceeding by reason of the fact that he or she is or
  was a director or officer of Biogen Idec (or was serving at Biogen Idec&#146;s request as a director or
  officer of another corporation) shall be paid by Biogen Idec in advance of the final disposition of
  such action, suit or proceeding.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;145 of the DGCL provides that a corporation has the power to indemnify a director,
  officer, employee or agent of the corporation and certain other persons serving at the request of
  the corporation in related capacities against amounts paid and expenses incurred in connection with
  an action or proceeding to which he is or is threatened to be made a party by reason of such
  position, if such person shall have acted in good faith and in a manner he reasonably believed to
  be in or not opposed to the best interests of the corporation, and, in any criminal proceeding, if
  such person had no reasonable cause to believe his conduct was unlawful; provided that, in the case
  of actions brought by or in the right of the corporation, no indemnification shall be made with
  respect to any matter as to which such person shall have been adjudged to be liable to the
  corporation unless and only to the extent that the adjudicating court determines that such
  indemnification is proper under the circumstances. Section&nbsp;145 of the DGCL also provides that a
  corporation shall indemnify a director or officer of the corporation to the extent he or she has
  been successful on the merits or otherwise in defense of any such action, suit or proceeding, for
  expenses reasonably incurred in connection with such action, suit or proceeding.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Biogen Idec has secured insurance on behalf of directors, officers and employees of Biogen
  Idec and its subsidiaries for liability arising out of certain claims which may be made against
  them, whether or not Biogen Idec would have the power to indemnify them against such liability
  under the DGCL.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition to indemnification provided for in its Bylaws, Biogen Idec has entered into
  agreements with certain of its directors and officers to indemnify them for, among other things,
  certain expenses (including attorneys&#146; fees), judgments, fines and settlement amounts reasonably
  incurred by them in any action or proceeding, including any action by or in the right of Biogen
  Idec, to which they are a party by reason of the fact that they were or are a
  </DIV>
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
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  <DIV style="font-family: 'Times New Roman',Times,serif">
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">director, officer, employee or agent of Biogen Idec or of any other company or enterprise to
  which the person provides such services at Biogen Idec&#146;s request.
  </DIV>
  
  <!-- link2 "Item&nbsp;7. Exemption From Registration Claimed" -->
  <DIV align="left"><A NAME="005"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Item&nbsp;7. Exemption From Registration Claimed.</B>
  
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  </DIV>
  <!-- link2 "Item&nbsp;8. Exhibits" -->
  <DIV align="left"><A NAME="006"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Item&nbsp;8. 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="4%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="40%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left" style="border-bottom: 1px solid #000022">Exhibit</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left" style="border-bottom: 1px solid #000022">Description</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="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Amended and Restated Certificate of Incorporation, dated December&nbsp;1, 1999 (previously filed
  as Appendix&nbsp;A to Biogen Idec&#146;s Definitive Proxy Statement filed November&nbsp;4, 1999 (Commission
  File No.&nbsp;000-19311 Film No.&nbsp;99740703) and incorporated herein by reference).</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="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Certificate of Amendment, dated May&nbsp;21, 2001 (previously filed as Exhibit&nbsp;3.2 to Biogen
  Idec&#146;s Quarterly Report on Form&nbsp;10-Q for the period ended June&nbsp;30, 2001 (Commission File No.
  000-19311 Film No.&nbsp;1707153) and incorporated herein by reference).</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="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Certificate of Amendment, dated November&nbsp;12, 2003 (previously filed as Exhibit&nbsp;3.4 to Biogen
  Idec&#146;s Annual Report on Form&nbsp;10-K for the period ended December&nbsp;31, 2003 (Commission File No.
  000-19311 Film No.&nbsp;04659799) and incorporated herein by reference).</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="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.4
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Amended and Restated Bylaws (previously filed as Exhibit&nbsp;3.1 to Biogen Idec&#146;s Registration
  Statement on Form&nbsp;8-B filed on October&nbsp;3, 2005 (Commission File No.&nbsp;000-19311 Film No.
  051117560) and incorporated herein by reference).</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="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Opinion of Ropes &#038; Gray LLP.</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="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of PricewaterhouseCoopers LLP, an independent registered public accounting firm.</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="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Ropes &#038; Gray LLP (included in its opinion in Exhibit&nbsp;5).</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="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Powers of Attorney (contained in Part II hereof under Signatures and Power of Attorney).</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  <!-- link2 "Item&nbsp;9. Undertakings" -->
  <DIV align="left"><A NAME="007"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Item&nbsp;9. Undertakings.</B>
  
  </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="4%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(a)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The undersigned Registrant hereby undertakes:</TD>
  </TR>
  
  </TABLE>
  </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="8%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(1)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>To file, during any period in which offers or sales are being
  made, a post-effective amendment to this Registration Statement:</TD>
  </TR>
  
  </TABLE>
  </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="12%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(i)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>To include any prospectus required by Section
  10(a)(3) of the Securities Act;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="12%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(ii)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>To reflect in the prospectus any facts or
  events arising after the effective date of the Registration Statement
  (or the most recent post-effective amendment thereof) which,
  individually or in the aggregate, represent a fundamental change
  </TD>
  </TR>
  </TABLE>
  </DIV>
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /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 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="12%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>in the information set forth in the Registration Statement.
  Notwithstanding the foregoing, any increase or decrease in volume of
  securities offered (if the total dollar value of securities offered
  would not exceed that which was registered) and any deviation from
  the low or high end of the estimated maximum offering range may be
  reflected in the form of a prospectus filed with the Commission
  pursuant to Rule 424(b) under the Securities Act 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;</TD>
  </TR>
  
  </TABLE>
  </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="12%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(iii)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>To include any material information with
  respect to the plan of distribution not previously disclosed in the
  Registration Statement or any material change to such information in
  the Registration Statement;</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 12%"><I>provided, however</I>, that paragraphs (a)(1)(i) and (a)(1)(ii) above shall 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
  Commission by the Registrant pursuant to Section&nbsp;13 or 15(d) of the Exchange Act
  that are incorporated by reference in the 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="8%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(2)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>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 <I>bona
  fide </I>offering thereof.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="8%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(3)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>To remove from registration by means of a post-effective
  amendment any of the securities being registered which remain unsold at the
  termination of the offering.</TD>
  </TR>
  
  </TABLE>
  </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="4%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(b)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>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 an employee benefit plan&#146;s annual report pursuant to Section 15(d) of the
  Exchange Act) that is incorporated by reference in the Registration Statement shall be
  deemed to be a new Registration Statement relating to the securities offered therein,
  and the offering of such securities at that time shall be deemed to be the initial <I>bona
  fide </I>offering thereof.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="4%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(c)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>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 Commission such indemnification is against public policy as expressed in
  the Securities Act and is, therefore, unenforceable. In the event that a claim for
  indemnification against such liabilities (other than the payment by the Registrant of
  expenses incurred or paid by a director, officer or controlling person of the
  Registrant in the successful defense of any action, suit or proceeding) is asserted by
  such director, officer or controlling person in connection with the securities being
  registered, the Registrant will, unless in the opinion of its counsel the matter has
  been settled by controlling precedent, submit to a court of appropriate jurisdiction
  the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be
  governed by the final adjudication of such issue.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /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 style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  
  
  </TABLE>
  </DIV>
  <!-- link1 "SIGNATURES AND POWER OF ATTORNEY" -->
  <DIV align="left"><A NAME="008"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES AND POWER OF ATTORNEY</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, 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 Cambridge, the Commonwealth of Massachusetts, on February
  21, 2007.
  </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>
  </TR>
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
  </DIV></TD>
      <TD>&nbsp;</TD>
  
  <TD align="left" valign="top"><font style="font-variant: SMALL-CAPS">Biogen
  Idec Inc.</FONT></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="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">By: /s/ James C. Mullen</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-variant: SMALL-CAPS">James C. Mullen</FONT><BR></TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;President and Chief Executive Officer</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </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 indicated on February&nbsp;21,
  2007.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Further, we, the undersigned officers and directors of Biogen Idec Inc. (the &#147;Corporation&#148;)
  hereby severally constitute and appoint James C. Mullen, Peter N. Kellogg, and Susan H. Alexander
  and each of them singly, our true and lawful attorneys with full power to them, and each of them
  singly, to sign for us and in our names in the capacities as indicated, any and all amendments or
  supplements to this Registration Statement on Form S-8 of the Corporation, and generally to do all
  such things in connection therewith in our name and on our behalf in our capacities as indicated to
  enable the Corporation to comply with the provisions of the Securities Act of 1933, as amended, and
  all requirements of the Securities and Exchange Commission, hereby ratifying and confirming our
  signatures as they may be signed by our said attorneys or any of them, to any and all amendments.
  </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="45%">&nbsp;</TD>
      <TD width="10%">&nbsp;</TD>
      <TD width="50%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left" style="border-bottom: 1px solid #000022">Signature</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left" style="border-bottom: 1px solid #000022">Title</TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD align="left" nowrap valign="top">/s/ James C. Mullen
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <font style="font-variant: SMALL-CAPS"><B>James C. Mullen</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">
  President, Chief Executive Officer and Director<BR>
  (Principal Executive Officer)</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Peter N. Kellogg
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <font style="font-variant: SMALL-CAPS"><B>Peter N. Kellogg</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">
  Executive Vice President, Finance and Chief Financial<BR>
  Officer<BR>
  (Principal Financial Officer)</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Michael F. MacLean
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <font style="font-variant: SMALL-CAPS"><B>Michael F.
  MacLean</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">
  Senior Vice President, Chief Accounting Officer and <BR>
  Controller<BR>
  (Principal Accounting Officer)</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Bruce R. Ross
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <font style="font-variant: SMALL-CAPS"><B>Bruce R. Ross</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">
  Director, Chairman of the Board of Directors<BR></TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Alan Belzer
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <font style="font-variant: SMALL-CAPS"><B>Alan Belzer</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">
  Director</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /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="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD width="45%">&nbsp;</TD>
      <TD width="10%">&nbsp;</TD>
      <TD width="50%">&nbsp;</TD>
  </TR>
  
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left" style="border-bottom: 1px solid #000022">Signature</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left" style="border-bottom: 1px solid #000022">Title</TD>
  </TR>
  
  <TR valign="bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  
  
  <TR valign="bottom">
      <TD align="left" nowrap valign="top">/s/ Lawrence C. Best
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS"><B>Lawrence C. Best</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">
  Director</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Alan B. Glassberg
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS"><B>Alan B. Glassberg, M.D.</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">
  Director</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Mary L. Good
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS"><B>Mary L. Good, Ph.D</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">
  Director</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Thomas F. Keller
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS"><B>Thomas F. Keller, Ph.D.</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">
  Director</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Robert W. Pangia
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS"><B>Robert W. Pangia</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">
  Director</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Cecil B. Pickett
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS"><B>Cecil B. Pickett, Ph.D.</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">
  Director</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Lynn Schenk
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS"><B>Lynn Schenk</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">
  Director</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Phillip A. Sharp
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS"><B>Phillip A. Sharp, Ph.D.</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">
  Director</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ William D. Young
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS"><B>William D. Young</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">
  Director</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /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 "EXHIBIT INDEX" -->
  <DIV align="left"><A NAME="009"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>EXHIBIT INDEX</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="4%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="40%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left" style="border-bottom: 1px solid #000022">Exhibit</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left" style="border-bottom: 1px solid #000022">Description</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="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Amended and Restated Certificate of Incorporation, dated December&nbsp;1, 1999 (previously filed
  as Appendix&nbsp;A to Registrant&#146;s Definitive Proxy Statement filed November&nbsp;4, 1999 (Commission
  File No.&nbsp;000-19311 Film No.&nbsp;99740703) and incorporated herein by reference).</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="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Certificate of Amendment, dated May&nbsp;21, 2001 (previously filed as Exhibit&nbsp;3.2 to Registrant&#146;s
  Quarterly Report on Form&nbsp;10-Q for the period ended June&nbsp;30, 2001 (Commission File No.
  000-19311 Film No.&nbsp;1707153) and incorporated herein by reference).</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="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Certificate of Amendment, dated November&nbsp;12, 2003 (previously filed as Exhibit&nbsp;3.4 to
  Registrant&#146;s Annual Report on Form&nbsp;10-K for the period ended December&nbsp;31, 2003 (Commission
  File No.&nbsp;000-19311 Film No.&nbsp;04659799) and incorporated herein by reference).</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="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.4
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Amended and Restated Bylaws (previously filed as Exhibit&nbsp;3.1 to Registrant&#146;s Registration
  Statement on Form&nbsp;8-B filed on October&nbsp;3, 2005 (Commission File No.&nbsp;000-19311 Film No.
  051117560) and incorporated herein by reference).</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="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Opinion of Ropes &#038; Gray LLP.</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="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of PricewaterhouseCoopers LLP, an independent registered public accounting firm.</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="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Ropes &#038; Gray LLP (included in its opinion in Exhibit&nbsp;5).</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="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Powers of Attorney (contained in Part II hereof under Signatures and Power of Attorney).</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  </BODY>
  </HTML>
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text: sv8
  Table of Contents
  As filed with the Securities and Exchange Commission on February 21, 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
  BIOGEN IDEC INC.
  (Exact name of registrant as specified in its charter)
  Delaware
  33-0112644
  (State or other jurisdiction
  of incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  14 Cambridge Center
  Cambridge, Massachusetts 02142
  (Address of principal executive offices, including zip code)
  BIOGEN IDEC INC. 2006 NON-EMPLOYEE DIRECTORS EQUITY PLAN
  (Full title of the plan)
  SUSAN H. ALEXANDER, ESQ.
  Executive Vice President, General Counsel and Secretary
  Biogen Idec Inc.
  14 Cambridge Center
  Cambridge, Massachusetts 02142
  (617) 679-2000
  (Name, address and telephone number, including area code, of agent for service)
  CALCULATION OF REGISTRATION FEE
  Proposed Maximum
  Proposed Maximum
  Title of Each Class of
  Amount to be
  Offering Price Per
  Aggregate Offering
  Amount of
  Securities to be Registered(1)
  Registered(1)
  Share(2)
  Price(2)
  Registration Fee
  Common Stock, $.0005
  par value per share
  850,000 shares
  $47.995
  $40,795,750.00
  $1,252.43
  (1)
  Includes associated rights to purchase Series X junior participating preferred stock. The
  aggregate number of shares to be registered is subject to adjustment by reason of stock
  splits, stock dividends and other events pursuant to the terms of the 2006 Non-Employee
  Directors Equity Plan, as applicable. Accordingly, pursuant to Rule 416 under the Securities
  Act of 1933, (the "Securities Act"), this Registration Statement covers, in addition to the
  number of shares of common stock shown in the table above, an indeterminate number of shares
  of the Registrant's common stock which may be subject to grant or otherwise issuable by
  operation of the provisions of the 2006 Non-Employee Directors Equity Plan governing such
  adjustments. Pursuant to Rule 457(h)(2) under the Securities Act, no separate fee is required
  with respect to the plan interests.
  (2)
  Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(h)
  under the Securities Act. The proposed maximum offering price per share and the proposed
  maximum aggregate offering price are based upon the average of the high and low sales price
  for Registrant's common stock as reported on the NASDAQ National Market on February 16, 2007.
  TABLE OF CONTENTS
  PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  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 AND POWER OF ATTORNEY
  EXHIBIT INDEX
  EX-Opinion of Ropes & Gray LLP
  EX-23.1 Consent of PricewaterhouseCoopers LLP
  Table of Contents
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  Biogen Idec Inc. ("Biogen Idec" or "Registrant"), Commission File Number 000-19311, hereby
  incorporates the following documents herein by reference,:
  (a)
  Biogen Idec's Annual Report on Form 10-K for the fiscal year ended December 31,
  2006, filed on February 21, 2007;
  (b)
  The description of Biogen Idec's common stock contained in the Registration
  Statement on Form 8-B filed with the Commission on July 27, 1997, including any
  amendment or report updating such description of the common stock; and
  (c)
  The description of Biogen Idec's preferred stock purchase rights contained in
  its Registration Statement on Form 8-A filed with the Commission on August 1, 1997, as
  amended by Form 8-A/A filed with the Commission on July 27, 2001 and Form 8-A/A filed
  with the Commission on June 25, 2003, including any amendment or report updating such
  description of the preferred stock purchase rights.
  All documents subsequently filed by Biogen Idec pursuant to Sections 13(a), 13(c), 14 and
  15(d) of the Securities Exchange Act of 1934 ("Exchange Act"), prior to the filing of a
  post-effective amendment which indicates that all securities offered have been sold or which
  deregisters all securities then remaining unsold, shall be incorporated by reference in this
  Registration Statement and shall be deemed to be part hereof from the date of filing of such
  documents. Any statement contained herein or in a document incorporated by reference shall be
  deemed to be modified or superseded for purposes of this Registration Statement to the extent that
  a statement contained in this Registration Statement 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.
  The Certificate of Incorporation provides that a director of Biogen Idec shall not be
  personally liable to Biogen Idec or its stockholders for monetary damages for any breach of
  fiduciary duty as a director, except for liability for (i) any breach of the director's duty of
  loyalty to Biogen Idec or its stockholders; (ii) acts or omissions
  Table of Contents
  not in good faith or which involve intentional misconduct or a knowing violation of law; (iii)
  unlawful payments of dividends or unlawful stock repurchases or redemptions as provided in Section
  174 of the Delaware General Corporate Law ("DGCL"); or (iv) any transaction from which the director
  derived an improper personal benefit. This provision has no effect on any non-monetary remedies
  that may be available to Biogen Idec or its stockholders, nor does it relieve Biogen Idec or its
  officers or directors from compliance with federal or state securities laws.
  The Certificate of Incorporation provides that to the fullest extent permitted by applicable
  law, Biogen Idec is authorized to provide indemnification of, and advancement of expenses to, such
  agents and any other persons to which Delaware law permits Biogen Idec to provide indemnification
  though bylaw provisions, agreements with such agents or other persons, vote of stockholders or
  disinterested directors or otherwise, in excess of the indemnification and advancement otherwise
  permitted by Section 145 of the DGCL, subject only to limits created by applicable Delaware law,
  with respect to actions for breach of duty to Biogen Idec, its stockholders, and others.
  Biogen Idec's Bylaws provide that Biogen Idec shall indemnify, to the fullest extent
  authorized by the DGCL, each person who was or is made a party or is threatened to be made a party
  to or is involved in any action, suit or proceeding, whether civil, criminal, administrative or
  investigative, by reason of the fact that he or she or a person of whom he or she is the legal
  representative (in the event of death or disability of such person) is or was a director or officer
  of Biogen Idec (or any predecessor) or is or was serving at the request of Biogen Idec (or any
  predecessor) as a director, officer, employee or agent of another corporation or of a partnership,
  joint venture, trust, or employee benefit plan sponsored or maintained by Biogen Idec. Biogen
  Idec's Bylaws also provide that expenses incurred by a director or officer of Biogen Idec in
  defending a civil or criminal action, suit or proceeding by reason of the fact that he or she is or
  was a director or officer of Biogen Idec (or was serving at Biogen Idec's request as a director or
  officer of another corporation) shall be paid by Biogen Idec in advance of the final disposition of
  such action, suit or proceeding.
  Section 145 of the DGCL provides that a corporation has the power to indemnify a director,
  officer, employee or agent of the corporation and certain other persons serving at the request of
  the corporation in related capacities against amounts paid and expenses incurred in connection with
  an action or proceeding to which he is or is threatened to be made a party by reason of such
  position, if such person shall have acted in good faith and in a manner he reasonably believed to
  be in or not opposed to the best interests of the corporation, and, in any criminal proceeding, if
  such person had no reasonable cause to believe his conduct was unlawful; provided that, in the case
  of actions brought by or in the right of the corporation, no indemnification shall be made with
  respect to any matter as to which such person shall have been adjudged to be liable to the
  corporation unless and only to the extent that the adjudicating court determines that such
  indemnification is proper under the circumstances. Section 145 of the DGCL also provides that a
  corporation shall indemnify a director or officer of the corporation to the extent he or she has
  been successful on the merits or otherwise in defense of any such action, suit or proceeding, for
  expenses reasonably incurred in connection with such action, suit or proceeding.
  Biogen Idec has secured insurance on behalf of directors, officers and employees of Biogen
  Idec and its subsidiaries for liability arising out of certain claims which may be made against
  them, whether or not Biogen Idec would have the power to indemnify them against such liability
  under the DGCL.
  In addition to indemnification provided for in its Bylaws, Biogen Idec has entered into
  agreements with certain of its directors and officers to indemnify them for, among other things,
  certain expenses (including attorneys' fees), judgments, fines and settlement amounts reasonably
  incurred by them in any action or proceeding, including any action by or in the right of Biogen
  Idec, to which they are a party by reason of the fact that they were or are a
  Table of Contents
  director, officer, employee or agent of Biogen Idec or of any other company or enterprise to
  which the person provides such services at Biogen Idec's request.
  Item 7. Exemption From Registration Claimed.
  Not applicable.
  Item 8. Exhibits.
  Exhibit
  Description
  4.1
  Amended and Restated Certificate of Incorporation, dated December 1, 1999 (previously filed
  as Appendix A to Biogen Idec's Definitive Proxy Statement filed November 4, 1999 (Commission
  File No. 000-19311 Film No. 99740703) and incorporated herein by reference).
  4.2
  Certificate of Amendment, dated May 21, 2001 (previously filed as Exhibit 3.2 to Biogen
  Idec's Quarterly Report on Form 10-Q for the period ended June 30, 2001 (Commission File No.
  000-19311 Film No. 1707153) and incorporated herein by reference).
  4.3
  Certificate of Amendment, dated November 12, 2003 (previously filed as Exhibit 3.4 to Biogen
  Idec's Annual Report on Form 10-K for the period ended December 31, 2003 (Commission File No.
  000-19311 Film No. 04659799) and incorporated herein by reference).
  4.4
  Amended and Restated Bylaws (previously filed as Exhibit 3.1 to Biogen Idec's Registration
  Statement on Form 8-B filed on October 3, 2005 (Commission File No. 000-19311 Film No.
  051117560) and incorporated herein by reference).
  5
  Opinion of Ropes & Gray LLP.
  23.1
  Consent of PricewaterhouseCoopers LLP, an independent registered public accounting firm.
  23.2
  Consent of Ropes & Gray LLP (included in its opinion in Exhibit 5).
  24
  Powers of Attorney (contained in Part II hereof under Signatures and Power of Attorney).
  Item 9. Undertakings.
  (a)
  The undersigned Registrant hereby undertakes:
  (1)
  To file, during any period in which offers or sales are being
  made, a post-effective amendment to this Registration Statement:
  (i)
  To include any prospectus required by Section
  10(a)(3) of the Securities Act;
  (ii)
  To reflect in the prospectus any facts or
  events arising after the effective date of the Registration Statement
  (or the most recent post-effective amendment thereof) which,
  individually or in the aggregate, represent a fundamental change
  Table of Contents
  in the information set forth in the Registration Statement.
  Notwithstanding the foregoing, any increase or decrease in volume of
  securities offered (if the total dollar value of securities offered
  would not exceed that which was registered) and any deviation from
  the low or high end of the estimated maximum offering range may be
  reflected in the form of a prospectus filed with the Commission
  pursuant to Rule 424(b) under the Securities Act 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;
  (iii)
  To include any material information with
  respect to the plan of distribution not previously disclosed in the
  Registration Statement or any material change to such information in
  the Registration Statement;
  provided, however
  , that paragraphs (a)(1)(i) and (a)(1)(ii) above shall 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
  Commission by the Registrant pursuant to Section 13 or 15(d) of the Exchange Act
  that are incorporated by reference in the Registration Statement.
  (2)
  That, for the purpose of determining any liability under the
  Securities Act, each such post-effective amendment shall be deemed to be a new
  registration statement relating to the securities offered therein, and the
  offering of such securities at that time shall be deemed to be the initial
  bona
  fide
  offering thereof.
  (3)
  To remove from registration by means of a post-effective
  amendment any of the securities being registered which remain unsold at the
  termination of the offering.
  (b)
  The undersigned Registrant hereby undertakes that, for purposes of determining
  any liability under the Securities Act, each filing of the Registrant's annual report
  pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each
  filing of an employee benefit plan's annual report pursuant to Section 15(d) of the
  Exchange Act) that is incorporated by reference in the Registration Statement shall be
  deemed to be a new Registration Statement relating to the securities offered therein,
  and the offering of such securities at that time shall be deemed to be the initial
  bona
  fide
  offering thereof.
  (c)
  Insofar as indemnification for liabilities arising under the Securities Act may
  be permitted to directors, officers and controlling persons of the Registrant pursuant
  to the foregoing provisions, or otherwise, the Registrant has been advised that in the
  opinion of the Commission such indemnification is against public policy as expressed in
  the Securities Act and is, therefore, unenforceable. In the event that a claim for
  indemnification against such liabilities (other than the payment by the Registrant of
  expenses incurred or paid by a director, officer or controlling person of the
  Registrant in the successful defense of any action, suit or proceeding) is asserted by
  such director, officer or controlling person in connection with the securities being
  registered, the Registrant will, unless in the opinion of its counsel the matter has
  been settled by controlling precedent, submit to a court of appropriate jurisdiction
  the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be
  governed by the final adjudication of such issue.
  Table of Contents
  SIGNATURES AND POWER OF ATTORNEY
  Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it
  has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and
  has duly caused this Registration Statement to be signed on its behalf by the undersigned,
  thereunto duly authorized, in the City of Cambridge, the Commonwealth of Massachusetts, on February
  21, 2007.
  Biogen
  Idec Inc.
  By: /s/ James C. Mullen
  James C. Mullen
  President and Chief Executive Officer
  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 indicated on February 21,
  2007.
  Further, we, the undersigned officers and directors of Biogen Idec Inc. (the "Corporation")
  hereby severally constitute and appoint James C. Mullen, Peter N. Kellogg, and Susan H. Alexander
  and each of them singly, our true and lawful attorneys with full power to them, and each of them
  singly, to sign for us and in our names in the capacities as indicated, any and all amendments or
  supplements to this Registration Statement on Form S-8 of the Corporation, and generally to do all
  such things in connection therewith in our name and on our behalf in our capacities as indicated to
  enable the Corporation to comply with the provisions of the Securities Act of 1933, as amended, and
  all requirements of the Securities and Exchange Commission, hereby ratifying and confirming our
  signatures as they may be signed by our said attorneys or any of them, to any and all amendments.
  Signature
  Title
  /s/ James C. Mullen
  James C. Mullen
  President, Chief Executive Officer and Director
  (Principal Executive Officer)
  /s/ Peter N. Kellogg
  Peter N. Kellogg
  Executive Vice President, Finance and Chief Financial
  Officer
  (Principal Financial Officer)
  /s/ Michael F. MacLean
  Michael F.
  MacLean
  Senior Vice President, Chief Accounting Officer and
  Controller
  (Principal Accounting Officer)
  /s/ Bruce R. Ross
  Bruce R. Ross
  Director, Chairman of the Board of Directors
  /s/ Alan Belzer
  Alan Belzer
  Director
  Table of Contents
  Signature
  Title
  /s/ Lawrence C. Best
  Lawrence C. Best
  Director
  /s/ Alan B. Glassberg
  Alan B. Glassberg, M.D.
  Director
  /s/ Mary L. Good
  Mary L. Good, Ph.D
  Director
  /s/ Thomas F. Keller
  Thomas F. Keller, Ph.D.
  Director
  /s/ Robert W. Pangia
  Robert W. Pangia
  Director
  /s/ Cecil B. Pickett
  Cecil B. Pickett, Ph.D.
  Director
  /s/ Lynn Schenk
  Lynn Schenk
  Director
  /s/ Phillip A. Sharp
  Phillip A. Sharp, Ph.D.
  Director
  /s/ William D. Young
  William D. Young
  Director
  Table of Contents
  EXHIBIT INDEX
  Exhibit
  Description
  4.1
  Amended and Restated Certificate of Incorporation, dated December 1, 1999 (previously filed
  as Appendix A to Registrant's Definitive Proxy Statement filed November 4, 1999 (Commission
  File No. 000-19311 Film No. 99740703) and incorporated herein by reference).
  4.2
  Certificate of Amendment, dated May 21, 2001 (previously filed as Exhibit 3.2 to Registrant's
  Quarterly Report on Form 10-Q for the period ended June 30, 2001 (Commission File No.
  000-19311 Film No. 1707153) and incorporated herein by reference).
  4.3
  Certificate of Amendment, dated November 12, 2003 (previously filed as Exhibit 3.4 to
  Registrant's Annual Report on Form 10-K for the period ended December 31, 2003 (Commission
  File No. 000-19311 Film No. 04659799) and incorporated herein by reference).
  4.4
  Amended and Restated Bylaws (previously filed as Exhibit 3.1 to Registrant's Registration
  Statement on Form 8-B filed on October 3, 2005 (Commission File No. 000-19311 Film No.
  051117560) and incorporated herein by reference).
  5
  Opinion of Ropes & Gray LLP.
  23.1
  Consent of PricewaterhouseCoopers LLP, an independent registered public accounting firm.
  23.2
  Consent of Ropes & Gray LLP (included in its opinion in Exhibit 5).
  24
  Powers of Attorney (contained in Part II hereof under Signatures and Power of Attorney).