content: <HTML>
  <HEAD>
  <TITLE>sv8</TITLE>
  </HEAD>
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  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="width: 94%; margin-left: 3%"><!-- BEGIN LOGICAL PAGE -->
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B>As filed with the Securities and Exchange Commission on
      April&#160;18, 2007</B>
  </DIV>
  
  <DIV align="right" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B>Registration
      <FONT style="white-space: nowrap">No.&#160;333-&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</FONT></B>
  </DIV>
  
  <CENTER style="font-size: 1pt; width: 100%; border-bottom: 2pt solid #000000"></CENTER><!-- callerid=999 iwidth=540 length=0 -->
  
  <CENTER style="font-size: 1pt; width: 100%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=540 length=0 -->
  
  <DIV style="margin-top: 2pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B><FONT style="font-size: 14pt">SECURITIES AND EXCHANGE
      COMMISSION</FONT></B>
  </DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B><FONT style="font-size: 12pt">Washington,&#160;D.C.
      20549</FONT></B>
  </DIV>
  
  <DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
  
  <CENTER style="font-size: 1pt; width: 15%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=540 length=84 -->
  
  <DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B><FONT style="font-size: 18pt">Form
      <FONT style="white-space: nowrap">S-8/S-3</FONT></FONT></B>
  </DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B><FONT style="font-size: 12pt">REGISTRATION
      STATEMENT</FONT></B>
  </DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B><FONT style="font-size: 12pt">UNDER</FONT></B>
  </DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B><FONT style="font-size: 12pt">THE SECURITIES ACT OF
      1933</FONT></B>
  </DIV>
  
  <DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV style="margin-top: 1pt; font-size: 1pt">&nbsp;</DIV>
  
  <CENTER style="font-size: 1pt; width: 15%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=540 length=84 -->
  
  <DIV style="margin-top: 1pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B><FONT style="font-size: 20pt">NUANCE COMMUNICATIONS,
      INC.</FONT></B>
  </DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <I><FONT style="font-size: 8pt">(Exact name of Registrant as
      specified in its charter)</FONT></I>
  </DIV>
  
  <DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV style="margin-top: 1pt; font-size: 1pt">&nbsp;</DIV>
  
  <CENTER style="font-size: 1pt; width: 15%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=540 length=84 -->
  
  <DIV style="margin-top: 1pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
  <!-- Table Width Row -->
  <TR style="font-size: 1pt" valign="bottom">
      <TD width="50%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
      <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
      <TD width="49%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
  </TR>
  <TR valign="bottom">
  <TD nowrap align="center" valign="top">
      <B><FONT style="font-size: 9pt">Delaware</FONT></B>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="top">
      <B><FONT style="font-size: 9pt">94-3156479</FONT></B>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD align="center" valign="top">
      <I><FONT style="font-size: 8pt">(State or other jurisdiction
      of<BR>
      incorporation or organization)</FONT></I>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="center" valign="top">
      <I><FONT style="font-size: 8pt">(I.R.S. Employer<BR>
      Identification Number)</FONT></I><FONT style="font-size: 8pt">
      </FONT>
  </TD>
  </TR>
  </TABLE>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
  
  </DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B><FONT style="font-size: 9pt">1 Wayside Road</FONT></B>
  </DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B><FONT style="font-size: 9pt">Burlington, Massachusetts
      01803</FONT></B>
  </DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <I><FONT style="font-size: 8pt">(Address of principal executive
      offices, including zip code)</FONT></I>
  </DIV>
  
  <CENTER style="font-size: 1pt; width: 15%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=540 length=84 -->
  
  <DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B><FONT style="font-size: 9pt">Stand-Alone Inducement
      Restricted Stock Grants</FONT></B>
  </DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B><FONT style="font-size: 9pt">and</FONT></B>
  </DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B><FONT style="font-size: 9pt">Stand-Alone Inducement Stock
      Option Grants</FONT></B>
  </DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <I><FONT style="font-size: 8pt">(Full title of the
      plan)</FONT></I>
  </DIV>
  
  <DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
  
  <CENTER style="font-size: 1pt; width: 15%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=540 length=84 -->
  
  <DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B><FONT style="font-size: 9pt">James R.
      Arnold,&#160;Jr.</FONT></B>
  </DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B><FONT style="font-size: 9pt">Chief Financial
      Officer</FONT></B>
  </DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B><FONT style="font-size: 9pt">Nuance Communications,
      Inc.</FONT></B>
  </DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B><FONT style="font-size: 9pt">1 Wayside Road</FONT></B>
  </DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B><FONT style="font-size: 9pt">Burlington, Massachusetts
      01803</FONT></B>
  </DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <I><FONT style="font-size: 8pt">(Name and address of agent for
      service)</FONT></I>
  </DIV>
  
  <DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
  
  <CENTER style="font-size: 1pt; width: 15%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=540 length=84 -->
  
  <DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B><FONT style="font-size: 9pt"><FONT style="white-space: nowrap">(781)&#160;565-5000</FONT></FONT></B>
  </DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <I><FONT style="font-size: 8pt">(Telephone number, including
      area code, of agent for service)</FONT></I>
  </DIV>
  
  <DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
  
  <CENTER style="font-size: 1pt; width: 15%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=540 length=84 -->
  
  <DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B><I><FONT style="font-size: 9pt">Copies to:</FONT></I></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
  <!-- Table Width Row -->
  <TR style="font-size: 1pt" valign="bottom">
      <TD width="50%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
      <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
      <TD width="49%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
  </TR>
  <TR valign="bottom">
  <TD align="center" valign="top">
      <B><FONT style="font-size: 9pt">Jo-Anne Sinclair,&#160;Esq.<BR>
      Vice President and General Counsel<BR>
      Nuance Communications, Inc.<BR>
      1 Wayside Road<BR>
      Burlington, Massachusetts 01803<BR>
      <FONT style="white-space: nowrap">(781)&#160;565-5000</FONT><BR>
      </FONT></B>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="center" valign="top">
      <B><FONT style="font-size: 9pt">Katharine A.
      Martin,&#160;Esq.<BR>
      Robert Sanchez,&#160;Esq.<BR>
      Adam M. Dinow,&#160;Esq.<BR>
      Wilson Sonsini Goodrich&#160;&#38; Rosati<BR>
      Professional Corporation<BR>
      650 Page&#160;Mill Road<BR>
      Palo Alto, CA
      <FONT style="white-space: nowrap">94304-1050</FONT><BR>
      <FONT style="white-space: nowrap">(650)&#160;493-9300</FONT><BR>
      </FONT></B>
  </TD>
  </TR>
  </TABLE>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
  
  </DIV>
  
  <DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
  
  <CENTER style="font-size: 1pt; width: 15%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=540 length=84 -->
  
  <DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B><FONT style="font-size: 9pt">CALCULATION OF REGISTRATION
      FEE</FONT></B>
  </DIV>
  
  <DIV style="margin-top: 9pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
  <!-- Table Width Row -->
  <TR style="font-size: 1pt" valign="bottom">
      <TD width="44%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
      <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=gutterleft -->
      <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=gutterright -->
      <TD width="12%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
      <TD width="1%">&nbsp;</TD>	<!-- colindex=03 type=gutterleft -->
      <TD width="1%">&nbsp;</TD>	<!-- colindex=03 type=gutterright -->
      <TD width="12%">&nbsp;</TD>	<!-- colindex=03 type=maindata -->
      <TD width="1%">&nbsp;</TD>	<!-- colindex=04 type=gutterleft -->
      <TD width="1%">&nbsp;</TD>	<!-- colindex=04 type=gutterright -->
      <TD width="12%">&nbsp;</TD>	<!-- colindex=04 type=maindata -->
      <TD width="1%">&nbsp;</TD>	<!-- colindex=05 type=gutterleft -->
      <TD width="1%">&nbsp;</TD>	<!-- colindex=05 type=gutterright -->
      <TD width="12%">&nbsp;</TD>	<!-- colindex=05 type=maindata -->
  </TR>
  <TR style="font-size: 8pt" valign="bottom" align="center">
  <TD nowrap align="center" valign="bottom" style="border-top: 3px double #000000">
  &nbsp;
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 3px double #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 3px double #000000">
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom" style="border-top: 3px double #000000">
  &nbsp;
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 3px double #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 3px double #000000">
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom" style="border-top: 3px double #000000">
      <B>Proposed Maximum<BR>
      </B>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 3px double #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 3px double #000000">
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom" style="border-top: 3px double #000000">
      <B>Proposed Maximum<BR>
      </B>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 3px double #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 3px double #000000">
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom" style="border-top: 3px double #000000">
      <B>Amount of<BR>
      </B>
  </TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom" align="center">
  <TD nowrap align="center" valign="bottom">
      <B>Title of Securities to<BR>
      </B>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt">
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom">
      <B>Amount to be<BR>
      </B>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt">
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom">
      <B>Offering Price<BR>
      </B>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt">
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom">
      <B>Aggregate Offering<BR>
      </B>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt">
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom">
      <B>Registration<BR>
      </B>
  </TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom" align="center">
  <TD nowrap align="center" valign="bottom">
      <B>be Registered</B>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt">
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom">
      <B>Registered(1)</B>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt">
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom">
      <B>Per Share</B>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt">
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom">
      <B>Price(3) </B>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt">
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom">
      <B>Fee</B>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD align="left" valign="top" style="border-top: 1px solid #000000">
  <DIV style="text-indent: -9pt; margin-left: 9pt">
      <FONT style="font-size: 9pt">Common Stock, $0.001 par value,
      issued as inducement grants of restricted stock
      </FONT>
  </DIV>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
      <FONT style="font-size: 9pt">662,434&#160;shares(2)
      </FONT>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
      <FONT style="font-size: 9pt">$16.08(3)
      </FONT>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
      <FONT style="font-size: 9pt">$10,651,939
      </FONT>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
      <FONT style="font-size: 9pt">$327.01
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD align="left" valign="top" style="border-top: 1px solid #000000">
  <DIV style="text-indent: -9pt; margin-left: 9pt">
      <FONT style="font-size: 9pt">Common Stock, $0.001 par value, to
      be issued as inducement grants of restricted stock
      </FONT>
  </DIV>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
      <FONT style="font-size: 9pt">497,406&#160;shares(4)
      </FONT>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
      <FONT style="font-size: 9pt">$16.08(3)
      </FONT>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
      <FONT style="font-size: 9pt">$7,998,288
      </FONT>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
      <FONT style="font-size: 9pt">$245.55
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD align="left" valign="top" style="border-top: 1px solid #000000">
  <DIV style="text-indent: -9pt; margin-left: 9pt">
      <FONT style="font-size: 9pt">Common Stock, $0.001 par value,
      issued as inducement grants of stock options
      </FONT>
  </DIV>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
      <FONT style="font-size: 9pt">400,000&#160;shares(5)
      </FONT>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
      <FONT style="font-size: 9pt">$9.61
      </FONT>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
      <FONT style="font-size: 9pt">$3,844,000
      </FONT>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
      <FONT style="font-size: 9pt">$118.01
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD align="left" valign="top" style="border-top: 1px solid #000000">
  <DIV style="text-indent: -9pt; margin-left: 9pt">
      <FONT style="font-size: 9pt">Common Stock, $0.001 par value, to
      be issued as inducement grants of stock options
      </FONT>
  </DIV>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
      <FONT style="font-size: 9pt">736,500&#160;shares(4)
      </FONT>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
      <FONT style="font-size: 9pt">$16.08(3)
      </FONT>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
      <FONT style="font-size: 9pt">$11,842,920
      </FONT>
  </TD>
  <TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 1px solid #000000">
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
      <FONT style="font-size: 9pt">$363.58
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="left" valign="bottom" style="border-top: 3px double #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 3px double #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 3px double #000000">
  &nbsp;
  </TD>
  <TD nowrap align="left" valign="bottom" style="border-top: 3px double #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 3px double #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 3px double #000000">
  &nbsp;
  </TD>
  <TD nowrap align="left" valign="bottom" style="border-top: 3px double #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 3px double #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 3px double #000000">
  &nbsp;
  </TD>
  <TD nowrap align="left" valign="bottom" style="border-top: 3px double #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 3px double #000000">
  &nbsp;
  </TD>
  <TD style="border-top: 3px double #000000">
  &nbsp;
  </TD>
  <TD nowrap align="left" valign="bottom" style="border-top: 3px double #000000">
  &nbsp;
  </TD>
  </TR>
  </TABLE>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
  
  </DIV>
  
  <DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
  
  
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
  
  <TR>
      <TD width="3%"></TD>
      <TD width="1%"></TD>
      <TD width="96%"></TD>
  </TR>
  
  <TR>
      <TD valign="top">
      <FONT style="font-size: 9pt">(1)
      </FONT></TD>
      <TD></TD>
      <TD valign="bottom">
      <FONT style="font-size: 9pt">Pursuant to Rule&#160;416 under the
      Securities Act, this Registration Statement shall also cover any
      additional shares of Nuance Communications, Inc.&#146;s common
      stock that become issuable by reason of any stock split, stock
      dividend, recapitalization or other similar transaction.
      </FONT></TD>
  </TR>
  
  
  
  <TR>
      <TD valign="top">
      <FONT style="font-size: 9pt">(2)
      </FONT></TD>
      <TD></TD>
      <TD valign="bottom">
      <FONT style="font-size: 9pt">Represents shares of common stock
      reserved for issuance pursuant to the inducement restricted
      stock granted on October&#160;10, 2006 to Donald Hunt in
      connection with his employment.
      </FONT></TD>
  </TR>
  
  
  
  <TR>
      <TD valign="top">
      <FONT style="font-size: 9pt">(3)
      </FONT></TD>
      <TD></TD>
      <TD valign="bottom">
      <FONT style="font-size: 9pt">Estimated solely for the purpose of
      computing the registration fee and based on the average high and
      low sale prices of the common stock of Nuance Communications,
      Inc. as reported on the Nasdaq Global Select Market on
      April&#160;12, 2007 in accordance with Ruled 457(c) and 457(h)
      under the Securities Act.
      </FONT></TD>
  </TR>
  
  
  
  <TR>
      <TD valign="top">
      <FONT style="font-size: 9pt">(4)
      </FONT></TD>
      <TD></TD>
      <TD valign="bottom">
      <FONT style="font-size: 9pt">Represents shares of common stock
      reserved for issuance pursuant certain inducement option grants
      and inducement restricted stock awards to be issued to certain
      new employees.
      </FONT></TD>
  </TR>
  
  
  
  <TR>
      <TD valign="top">
      <FONT style="font-size: 9pt">(5)
      </FONT></TD>
      <TD></TD>
      <TD valign="bottom">
      <FONT style="font-size: 9pt">Represents shares of common stock
      reserved for issuance upon the exercise of inducement options
      granted on October&#160;10, 2006 to Donald Hunt in connection
      with his employment.
      </FONT></TD>
  </TR>
  
  </TABLE>
  
  <DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
  
  <CENTER style="font-size: 1pt; width: 15%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=540 length=84 -->
  
  <DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV style="margin-top: 5pt; font-size: 1pt">&nbsp;</DIV>
  
  <CENTER style="font-size: 1pt; width: 100%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=540 length=0 -->
  
  <CENTER style="font-size: 1pt; width: 100%; border-bottom: 2pt solid #000000"></CENTER><!-- callerid=999 iwidth=540 length=0 -->
  
  <P align="left" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
  
  </DIV><!-- END LOGICAL PAGE -->
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B>PROSPECTUS</B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B>DATED APRIL&#160;18, 2007</B>
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B><FONT style="font-size: 14pt">662,434 SHARES</FONT></B>
  </DIV>
  
  <DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <IMG src="b65007ncb6500700.gif" alt="" ><FONT style="font-size: 14pt">
      </FONT>
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B><FONT style="font-size: 14pt">Common Stock</FONT></B>
  </DIV>
  
  <DIV style="margin-top: 9pt; font-size: 1pt">&nbsp;</DIV>
  
  <CENTER style="font-size: 1pt; width: 18%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=455 length=84 -->
  
  <DIV style="margin-top: 9pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      This prospectus relates to 662,434&#160;shares of Common Stock
      of Nuance Communications, Inc. (we, the &#147;Company&#148; or
      &#147;Nuance&#148;), which may be offered from time to time by a
      stockholder of Nuance listed on page&#160;10 for his own
      account. The Company will receive no part of the proceeds from
      sales made by the selling stockholder. The shares may be offered
      by the selling stockholder from time to time in one or more
      transactions in the
      <FONT style="white-space: nowrap">over-the-counter</FONT>
      market at prices prevailing therein, in negotiated transactions
      at such prices as may be agreed upon, or in a combination of
      such methods of sale. The price at which any of the shares may
      be sold, and the commissions, if any, paid in connection with
      any such sale, are unknown and may vary from transaction to
      transaction. The selling stockholder will bear all sales
      commissions and similar expenses. Any other expenses incurred by
      Nuance in connection with the registration and offering that are
      not borne by the selling stockholder will be borne by us.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Our Common Stock is listed on the Nasdaq Global Select Market
      under the symbol &#147;NUAN.&#148; On April&#160;17, 2007, the
      last reported sale price for our common stock on the Nasdaq
      Global Select Market was $16.78 per share.
  </DIV>
  
  <DIV style="margin-top: 9pt; font-size: 1pt">&nbsp;</DIV>
  
  <CENTER style="font-size: 1pt; width: 18%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=455 length=84 -->
  
  <DIV style="margin-top: 9pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B><FONT style="font-size: 12pt">Investing in our Common Stock
      involves risks.</FONT></B>
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B><FONT style="font-size: 12pt">See &#147;Risk Factors&#148;
      beginning on page&#160;2.</FONT></B>
  </DIV>
  
  <DIV style="margin-top: 9pt; font-size: 1pt">&nbsp;</DIV>
  
  <CENTER style="font-size: 1pt; width: 18%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=455 length=84 -->
  
  <DIV style="margin-top: 9pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      The Securities and Exchange Commission may take the view that,
      under certain circumstances, the selling stockholder and any
      broker-dealers or agents that participate with the selling
      stockholder in the distribution of the shares may be deemed to
      be underwriters within the meaning of the Securities Act of
      1933, as amended. Commissions, discounts or concessions received
      by any such broker-dealer or agent may be deemed to be
      underwriting commissions under the Securities Act. See
      &#147;Plan of Distribution.&#148;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B>Neither the Securities and Exchange Commission nor any state
      securities commission has approved or disapproved of these
      securities or passed upon the adequacy or accuracy of this
      Prospectus. Any representation to the contrary is a criminal
      offense.</B>
  </DIV>
  
  <DIV style="margin-top: 9pt; font-size: 1pt">&nbsp;</DIV>
  
  <CENTER style="font-size: 1pt; width: 18%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=455 length=84 -->
  
  <DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      The date of this Prospectus is April&#160;18, 2007
  </DIV>
  
  <P align="left" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
  
  </DIV><!-- END LOGICAL PAGE -->
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
  
  <DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->
  <DIV align="left">
  <!-- TOC -->
  </DIV>
  
  <DIV align="left">
  <A name="tocpage"></A>
  </DIV>
  
  <DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><FONT style="font-family: 'Times New Roman', Times">TABLE OF
      CONTENTS</FONT></B>
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
  <!-- Table Width Row -->
  <TR style="font-size: 1pt" valign="bottom">
      <TD width="97%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
      <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
      <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=quadleft -->
      <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
      <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=quadright -->
  </TR>
  <TR style="font-size: 8pt" valign="bottom" align="center">
  <TD nowrap align="center" valign="bottom">
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
      <B>Page</B>
  </TD>
  </TR>
  <TR style="line-height: 3pt; font-size: 1pt">
  <TD>&nbsp;
  </TD>
  </TR>
  <TR valign="bottom">
  <TD align="left" valign="bottom">
  <DIV style="text-indent: -10pt; margin-left: 10pt">
      <A HREF='#101'><FONT style="font-size: 10pt">NUANCE
      COMMUNICATIONS, INC</FONT></A>
  </DIV>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  </TD>
  <TD nowrap align="right" valign="bottom">
      <FONT style="font-size: 10pt">1
      </FONT>
  </TD>
  <TD>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="left" valign="bottom">
  <DIV style="text-indent: -10pt; margin-left: 10pt">
      <A HREF='#102'><FONT style="font-size: 10pt">FORWARD-LOOKING
      STATEMENTS</FONT></A>
  </DIV>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  </TD>
  <TD nowrap align="right" valign="bottom">
      <FONT style="font-size: 10pt">1
      </FONT>
  </TD>
  <TD>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="left" valign="bottom">
  <DIV style="text-indent: -10pt; margin-left: 10pt">
      <A HREF='#111'><FONT style="font-size: 10pt">RISK
      FACTORS</FONT></A>
  </DIV>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  </TD>
  <TD nowrap align="right" valign="bottom">
      <FONT style="font-size: 10pt">2
      </FONT>
  </TD>
  <TD>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD align="left" valign="bottom">
  <DIV style="text-indent: -10pt; margin-left: 10pt">
      <A HREF='#103'><FONT style="font-size: 10pt">USE OF
      PROCEEDS</FONT></A>
  </DIV>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  </TD>
  <TD nowrap align="right" valign="bottom">
      <FONT style="font-size: 10pt">10
      </FONT>
  </TD>
  <TD>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="left" valign="bottom">
  <DIV style="text-indent: -10pt; margin-left: 10pt">
      <A HREF='#104'><FONT style="font-size: 10pt">SELLING
      STOCKHOLDER</FONT></A>
  </DIV>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  </TD>
  <TD nowrap align="right" valign="bottom">
      <FONT style="font-size: 10pt">10
      </FONT>
  </TD>
  <TD>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD align="left" valign="bottom">
  <DIV style="text-indent: -10pt; margin-left: 10pt">
      <A HREF='#105'><FONT style="font-size: 10pt">PLAN OF
      DISTRIBUTION</FONT></A>
  </DIV>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  </TD>
  <TD nowrap align="right" valign="bottom">
      <FONT style="font-size: 10pt">11
      </FONT>
  </TD>
  <TD>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="left" valign="bottom">
  <DIV style="text-indent: -10pt; margin-left: 10pt">
      <A HREF='#106'><FONT style="font-size: 10pt">LEGAL
      MATTERS</FONT></A>
  </DIV>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  </TD>
  <TD nowrap align="right" valign="bottom">
      <FONT style="font-size: 10pt">12
      </FONT>
  </TD>
  <TD>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="left" valign="bottom">
  <DIV style="text-indent: -10pt; margin-left: 10pt">
      <A HREF='#107'><FONT style="font-size: 10pt">EXPERTS</FONT></A>
  </DIV>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  </TD>
  <TD nowrap align="right" valign="bottom">
      <FONT style="font-size: 10pt">13
      </FONT>
  </TD>
  <TD>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD align="left" valign="bottom">
  <DIV style="text-indent: -10pt; margin-left: 10pt">
      <A HREF='#108'><FONT style="font-size: 10pt">INFORMATION
      INCORPORATED BY REFERENCE</FONT></A>
  </DIV>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  </TD>
  <TD nowrap align="right" valign="bottom">
      <FONT style="font-size: 10pt">13
      </FONT>
  </TD>
  <TD>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD align="left" valign="bottom">
  <DIV style="text-indent: -10pt; margin-left: 10pt">
      <A HREF='#109'><FONT style="font-size: 10pt">INFORMATION
      REQUIRED IN THE REGISTRATION STATEMENT</FONT></A>
  </DIV>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  </TD>
  <TD nowrap align="right" valign="bottom">
      <FONT style="font-size: 10pt">II-1
      </FONT>
  </TD>
  <TD>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="left" valign="bottom">
  <DIV style="text-indent: -10pt; margin-left: 10pt">
      <A HREF='#110'><FONT style="font-size: 10pt">SIGNATURES</FONT></A>
  </DIV>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  </TD>
  <TD nowrap align="right" valign="bottom">
      <FONT style="font-size: 10pt">II-5
      </FONT>
  </TD>
  <TD>
  </TD>
  </TR>
  <TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="b65007ncexv4w4.txt">EX-4.4 STAND ALONE STOCK OPTION AGREEMENT</A></FONT></TD></TR>
  <TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="b65007ncexv4w5.htm">EX-4.5 STAND ALONE RESTRICTED STOCK OPTION AGREEMENT</A></FONT></TD></TR>
  <TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="b65007ncexv5w1.htm">EX-5.1 LEGAL OPINION OF GARRISON SMITH</A></FONT></TD></TR>
  <TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="b65007ncexv23w1.htm">EX-23.1 CONSENT OF S.R. BATLIBOI & ASSOCIATES</A></FONT></TD></TR>
  <TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="b65007ncexv23w2.htm">EX-23.2 CONSENT OF BDO SEIDMAN, LLP</A></FONT></TD></TR>
  <TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="b65007ncexv23w3.htm">EX-23.3 CONSENT OF PRICEWATERHOUSECOOPERS LLP</A></FONT></TD></TR>
  <TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="b65007ncexv23w4.htm">EX-23.4 CONSENT OF GRANT THORNTON LLP</A></FONT></TD></TR>
  <TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="b65007ncexv23w5.htm">EX-23.5 CONSENT OF DELOITTE & TOUCHE LLP</A></FONT></TD></TR>
  <TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="b65007ncexv23w6.htm">EX-23.6 CONSENT OF KOST FORER GABBAY & KASIERER</A></FONT></TD></TR>
  </TABLE>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
  
  </DIV>
  
  <DIV align="left">
  <!-- /TOC -->
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B>You should rely only on the information contained or
      incorporated by reference in this Prospectus and in any
      accompanying Prospectus supplement. We have not authorized
      anyone to provide you with information different from that
      contained in this Prospectus. The shares of Common Stock offered
      under this Prospectus are offered only in jurisdictions where
      offers and sales are permitted. The information contained in
      this Prospectus is accurate only as of the date of this
      Prospectus, regardless of the time of delivery of this
      Prospectus or of any sale of the Common Stock.</B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <B>IN THIS PROSPECTUS, THE &#147;COMPANY,&#148;
      &#147;NUANCE,&#148; &#147;WE,&#148; &#147;US,&#148; AND
      &#147;OUR&#148; REFER TO NUANCE COMMUNICATIONS, INC.</B>
  </DIV>
  
  <P align="left" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
  
  </DIV><!-- END LOGICAL PAGE -->
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->
  <A name='101'>
  <DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><FONT style="font-family: 'Times New Roman', Times">NUANCE
      COMMUNICATIONS, INC.</FONT></B>
  </DIV>
  </A>
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Nuance was incorporated in 1992 as Visioneer, Inc. In 1999, we
      changed our name to ScanSoft, Inc. and also changed our ticker
      symbol to SSFT. In October 2004, we changed our fiscal year end
      to September&#160;30, resulting in a nine-month fiscal year for
      2004. In October 2005, we changed our name to Nuance
      Communications, Inc., to reflect our core mission of being the
      world&#146;s most comprehensive and innovative provider of
      speech solutions, and in November 2005 we changed our ticker
      symbol to NUAN.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Our corporate headquarters and executive offices are located at
      1 Wayside Road, Burlington, Massachusetts 01803. Our telephone
      number is
      <FONT style="white-space: nowrap">781-565-5000.</FONT>
      Our website is located on the internet at www.nuance.com.
  </DIV>
  <A name='102'>
  <DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><FONT style="font-family: 'Times New Roman', Times">FORWARD-LOOKING
      STATEMENTS</FONT></B>
  </DIV>
  </A>
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      This Prospectus and the documents incorporated into this
      Prospectus by reference contain forward-looking statements that
      we have made pursuant to the provisions of the Private
      Securities Litigation Reform Act of 1995. Such forward-looking
      statements are not historical facts but rather are based on
      current expectations, estimates and projections about our
      industry, management&#146;s beliefs, and assumptions made by
      management. Words such as &#147;expects,&#148;
      &#147;believes,&#148; &#147;seeks,&#148; and variations of such
      words and similar expressions are intended to identify such
      forward-looking statements. These statements are not guarantees
      of future performance and are subject to certain risks,
      uncertainties and other factors, some of which are beyond our
      control, that are difficult to predict and could cause actual
      results to differ materially from those expressed or forecasted
      in such forward-looking statements. Such risks and uncertainties
      include those described in &#147;Risk Factors&#148; and
      elsewhere in this Prospectus and in the documents incorporated
      into this Prospectus by reference. You are cautioned not to
      place undue reliance on these forward-looking statements which
      reflect management&#146;s view only as of the date of this
      Prospectus. We undertake no obligation to update such statements
      or publicly release the result of any revisions to these
      forward-looking statements after the date hereof or to reflect
      the occurrence of unanticipated events.
  </DIV>
  
  <P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <BR>
      1
  </DIV><!-- END LOGICAL PAGE -->
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><FONT style="font-family: 'Times New Roman', Times">RISK
      FACTORS</FONT></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <I>You should carefully consider the risks described below,
      together with all of the other information included in or
      incorporated by reference into this prospectus, before making an
      investment decision. The risks and uncertainties described below
      are not the only ones we face. Additional risks and
      uncertainties not presently known to us or that we do not
      currently believe are important to an investor may also harm our
      business operations. If any of the events, contingencies,
      circumstances or conditions described in the following risks
      actually occurs, our business, financial condition or our
      results of operations could be seriously harmed. If that
      happens, the trading price of our common stock could decline and
      you may lose part or all of the value of any of our shares held
      by you.</I>
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><FONT style="font-family: 'Times New Roman', Times">Risks
      Related to Our Business</FONT></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><I><FONT style="font-family: 'Times New Roman', Times">Our
      operating results may fluctuate significantly from period to
      period, and this may cause our stock price to
      decline.</FONT></I></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Our revenue and operating results have fluctuated in the past
      and we expect our revenue and operating results to continue to
      fluctuate in the future. Given this fluctuation, we believe that
      quarter to quarter comparisons of our revenue and operating
      results are not necessarily meaningful or an accurate indicator
      of our future performance. As a result, our results of
      operations may not meet the expectations of securities analysts
      or investors in the future. If this occurs, the price of our
      stock would likely decline. Factors that contribute to
      fluctuations in our operating results include the following:
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
  
  <TR>
      <TD width="4%"></TD>
      <TD width="2%"></TD>
      <TD width="94%"></TD>
  </TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      slowing sales by our distribution and fulfillment partners to
      their customers, which may place pressure on these partners to
      reduce purchases of our products;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      volume, timing and fulfillment of customer orders;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      our efforts to generate additional revenue from our portfolio of
      intellectual property;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      concentration of operations with one manufacturing partner and
      ability to control expenses related to the manufacture,
      packaging and shipping of our boxed software products;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      customers delaying their purchasing decisions in anticipation of
      new versions of our products;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      customers delaying, canceling or limiting their purchases as a
      result of the threat or results of terrorism;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      introduction of new products by us or our competitors;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      seasonality in purchasing patterns of our customers;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      reduction in the prices of our products in response to
      competition or market conditions;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      returns and allowance charges in excess of accrued amounts;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      timing of significant marketing and sales promotions;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      impairment charges against goodwill and other intangible assets;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      write-offs of excess or obsolete inventory and accounts
      receivable that are not collectible;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      increased expenditures incurred pursuing new product or market
      opportunities;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      general economic trends as they affect retail and corporate
      sales;&#160;and
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      higher than anticipated costs related to fixed-price contracts
      with our customers.
  </TD>
  </TR>
  
  </TABLE>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Due to the foregoing factors, among others, our revenue and
      operating results are difficult to forecast. Our expense levels
      are based in significant part on our expectations of future
      revenue, and we may not be able to reduce our expenses quickly
      to respond to a shortfall in projected revenue. Therefore, our
      failure to meet revenue expectations would seriously harm our
      operating results, financial condition and cash flows.
  </DIV>
  
  <P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <BR>
      2
  </DIV><!-- END LOGICAL PAGE -->
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><I><FONT style="font-family: 'Times New Roman', Times">We
      have grown, and may continue to grow, through acquisitions,
      which could dilute our existing shareholders and could involve
      substantial integration risks.</FONT></I></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      As part of our business strategy, we have in the past acquired,
      and expect to continue to acquire, other businesses and
      technologies. In connection with past acquisitions, we issued a
      substantial number of shares of our common stock as transaction
      consideration and also incurred significant debt to finance the
      cash consideration used for our acquisition of Dictaphone
      Corporation, Bluestar Resources Limited (the parent of Focus
      Enterprises Limited and Focus Infosys India Private Limited)
      (collectively, &#147;Focus&#148;) and our pending acquisition of
      BeVocal. We may continue to issue equity securities for future
      acquisitions, which would dilute our existing stockholders,
      perhaps significantly depending on the terms of the acquisition.
      We may also incur additional debt in connection with future
      acquisitions, which, if available at all, may place additional
      restrictions on our ability to operate our business.
      Furthermore, our prior acquisitions required substantial
      integration and management efforts. Acquisitions of this nature
      involve a number of risks, including:
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
  
  <TR>
      <TD width="4%"></TD>
      <TD width="2%"></TD>
      <TD width="94%"></TD>
  </TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      difficulty in transitioning and integrating the operations and
      personnel of the acquired businesses, including different and
      complex accounting and financial reporting systems;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      potential disruption of our ongoing business and distraction of
      management;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      potential difficulty in successfully implementing, upgrading and
      deploying in a timely and effective manner new operational
      information systems and upgrades of our finance, accounting and
      product distribution systems;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      difficulty in incorporating acquired technology and rights into
      our products and technology;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      unanticipated expenses and delays in completing acquired
      development projects and technology integration;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      management of geographically remote units both in the United
      States and internationally;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      impairment of relationships with partners and customers;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      customers delaying purchases of our products pending resolution
      of product integration between our existing and our newly
      acquired products;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      entering markets or types of businesses in which we have limited
      experience;&#160;and
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      potential loss of key employees of the acquired company.
  </TD>
  </TR>
  
  </TABLE>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      As a result of these and other risks, we may not realize
      anticipated benefits from our acquisitions. Any failure to
      achieve these benefits or failure to successfully integrate
      acquired businesses and technologies could seriously harm our
      business.
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><I><FONT style="font-family: 'Times New Roman', Times">Purchase
      accounting treatment of our acquisitions could decrease our net
      income in the foreseeable future, which could have a material
      and adverse effect on the market value of our common
      stock.</FONT></I></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Under accounting principles generally accepted in the United
      States of America, we have accounted for our acquisitions using
      the purchase method of accounting. Under purchase accounting, we
      record the market value of our common stock or other form of
      consideration issued in connection with the acquisition and the
      amount of direct transaction costs as the cost of acquiring the
      company or business. We have allocated that cost to the
      individual assets acquired and liabilities assumed, including
      various identifiable intangible assets such as acquired
      technology, acquired trade names and acquired customer
      relationships based on their respective fair values. Intangible
      assets generally will be amortized over a five to ten year
      period. Goodwill and certain intangible assets with indefinite
      lives, are not subject to amortization but are subject to at
      least an annual impairment analysis, which may result in an
      impairment charge if the carrying value exceeds its implied fair
      value. As of December&#160;31, 2006, we had identified
      intangible assets amounting to approximately $217.2&#160;million
      and goodwill of approximately $705.4&#160;million.
  </DIV>
  
  <P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <BR>
      3
  </DIV><!-- END LOGICAL PAGE -->
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><I><FONT style="font-family: 'Times New Roman', Times">Our
      significant debt could adversely affect our financial health and
      prevent us from fulfilling our obligations under our credit
      facility.</FONT></I></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      We have a significant amount of debt. On April&#160;5, 2007, we
      entered into an amended and restated credit facility which
      consists of a $442.0&#160;million term loan due March 2013 and a
      $75.0&#160;million revolving credit line due March 2012. Our
      debt level could have important consequences, for example it
      could:
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
  
  <TR>
      <TD width="4%"></TD>
      <TD width="2%"></TD>
      <TD width="94%"></TD>
  </TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      require us to use of a large portion of our cash flow to pay
      principal and interest on the credit facility, which will reduce
      the availability of our cash flow to fund working capital,
      capital expenditures, research and development expenditures and
      other business activities;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      restrict us from making strategic acquisitions or exploiting
      business opportunities;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      place us at a competitive disadvantage compared to our
      competitors that have less debt;&#160;and
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      limit, along with the financial and other restrictive covenants
      in our debt, our ability to borrow additional funds, dispose of
      assets or pay cash dividends.
  </TD>
  </TR>
  
  </TABLE>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      In addition, a substantial portion of our debt bears interest at
      variable rates. If market interest rates increase, our debt
      service requirements will increase, which would adversely affect
      our cash flow. While we have entered into an interest rate swap
      agreement limiting our exposure for a portion of our debt, such
      agreement does not offer complete protection from this risk.
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><I><FONT style="font-family: 'Times New Roman', Times">We
      have a history of operating losses, and we may incur losses in
      the future, which may require us to raise additional capital on
      unfavorable terms.</FONT></I></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      We reported net losses of approximately $1.2&#160;million for
      the fiscal quarter ended December&#160;31, 2006 and
      $22.9&#160;million, $5.4&#160;million and $9.4&#160;million for
      fiscal years 2006, 2005 and 2004, respectively. We had an
      accumulated deficit of approximately $191.4&#160;million at
      December&#160;31, 2006. If we are unable to achieve and maintain
      profitability, the market price for our stock may decline,
      perhaps substantially. We cannot assure you that our revenue
      will grow or that we will achieve or maintain profitability in
      the future. If we do not achieve profitability, we may be
      required to raise additional capital to maintain or grow our
      operations. The terms of any additional capital, if available at
      all, may be highly dilutive to existing investors or contain
      other unfavorable terms, such as a high interest rate and
      restrictive covenants.
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><I><FONT style="font-family: 'Times New Roman', Times">We
      depend on limited or sole source suppliers for critical
      components. The inability to obtain sufficient components as
      required, and under favorable purchase terms, would harm our
      business.</FONT></I></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      We are dependent on certain suppliers, including limited and
      sole source suppliers, to provide key components used in our
      products. We have experienced, and may continue to experience,
      delays in component deliveries, which in turn could cause delays
      in product shipments and require the redesign of certain
      products. In addition, if we are unable to procure necessary
      components under favorable purchase terms, including at
      favorable prices and with the order lead-times needed for the
      efficient and profitable operation of our business, our results
      of operations could suffer.
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><I><FONT style="font-family: 'Times New Roman', Times">Speech
      technologies may not achieve widespread acceptance by
      businesses, which could limit our ability to grow our speech
      business.</FONT></I></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      We have invested and expect to continue to invest heavily in the
      acquisition, development and marketing of speech technologies.
      The market for speech technologies is relatively new and rapidly
      evolving. Our ability to increase revenue in the future depends
      in large measure on acceptance of speech technologies in general
      and our products in particular. The continued development of the
      market for our current and future speech solutions will also
      depend on the following factors:
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
  
  <TR>
      <TD width="4%"></TD>
      <TD width="2%"></TD>
      <TD width="94%"></TD>
  </TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      consumer demand for speech-enabled applications;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      development by third-party vendors of applications using speech
      technologies;&#160;and
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      continuous improvement in speech technology.
  </TD>
  </TR>
  
  </TABLE>
  
  <P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <BR>
      4
  </DIV><!-- END LOGICAL PAGE -->
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Sales of our speech products would be harmed if the market for
      speech technologies does not continue to develop or develops
      more slowly than we expect, and, consequently, our business
      could be harmed and we may not recover the costs associated with
      our investment in our speech technologies.
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><I><FONT style="font-family: 'Times New Roman', Times">The
      markets in which we operate are highly competitive and rapidly
      changing, and we may be unable to compete
      successfully.</FONT></I></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      There are a number of companies that develop or may develop
      products that compete in our targeted markets. The individual
      markets in which we compete are highly competitive, and are
      rapidly changing. Within imaging, we compete directly with
      ABBYY, Adobe, I.R.I.S. and NewSoft. Within speech, we compete
      with AT&#38;T, Fonix, IBM, Microsoft and Philips. Within
      healthcare dictation and transcription, we compete with Philips
      Medical, Spheris and other smaller providers. In speech, some of
      our partners such as Avaya, Cisco, Edify, Genesys and Nortel
      develop and market products that can be considered substitutes
      for our solutions. In addition, a number of smaller companies in
      both speech and imaging produce technologies or products that
      are in some markets competitive with our solutions. Current and
      potential competitors have established, or may establish,
      cooperative relationships among themselves or with third parties
      to increase the ability of their technologies to address the
      needs of our prospective customers.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      The competition in these markets could adversely affect our
      operating results by reducing the volume of the products we
      license or the prices we can charge. Some of our current or
      potential competitors, such as Adobe, IBM and Microsoft, have
      significantly greater financial, technical and marketing
      resources than we do. These competitors may be able to respond
      more rapidly than we can to new or emerging technologies or
      changes in customer requirements. They may also devote greater
      resources to the development, promotion and sale of their
      products than we do.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Some of our customers, such as IBM and Microsoft, have developed
      or acquired products or technologies that compete with our
      products and technologies. These customers may give higher
      priority to the sale of these competitive products or
      technologies. To the extent they do so, market acceptance and
      penetration of our products, and therefore our revenue, may be
      adversely affected.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Our success will depend substantially upon our ability to
      enhance our products and technologies and to develop and
      introduce, on a timely and cost-effective basis, new products
      and features that meet changing customer requirements and
      incorporate technological advancements. If we are unable to
      develop new products and enhance functionalities or technologies
      to adapt to these changes, or if we are unable to realize
      synergies among our acquired products and technologies, our
      business will suffer.
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><I><FONT style="font-family: 'Times New Roman', Times">The
      failure to successfully maintain the adequacy of our system of
      internal control over financial reporting could have a material
      adverse impact on our ability to report our financial results in
      an accurate and timely manner.</FONT></I></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Our management&#146;s assessment of the effectiveness of our
      internal control over financial reporting, as of
      September&#160;30, 2005, identified a material weakness in our
      internal controls related to tax accounting, primarily as a
      result of a lack of necessary corporate accounting resources and
      ineffective execution of certain controls designed to prevent or
      detect actual or potential misstatements in the tax accounts.
      While we have taken remediation measures to correct this
      material weakness, which measures are more fully described in
      Item&#160;9A of our Annual Report on
      <FONT style="white-space: nowrap">Form&#160;10-K/A,</FONT>
      we cannot assure you that we will not have material weaknesses
      in our internal controls in the future. Any failure in the
      effectiveness of our system of internal control over financial
      reporting could have a material adverse impact on our ability to
      report our financial results in an accurate and timely manner.
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><I><FONT style="font-family: 'Times New Roman', Times">A
      significant portion of our revenue and a significant portion of
      our research and development are conducted internationally. Our
      results could be harmed by economic, political, regulatory and
      other risks associated with these international
      regions.</FONT></I></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Because we license our products worldwide, our business is
      subject to risks associated with doing business internationally.
      We anticipate that revenue from international operations will
      continue to increase in
  </DIV>
  
  <P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <BR>
      5
  </DIV><!-- END LOGICAL PAGE -->
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      the remainder of fiscal 2007. Reported international revenue,
      classified by the major geographic areas in which our customers
      are located, represented approximately $31.9&#160;million for
      the fiscal quarter ended December&#160;31, 2006 and
      approximately $100.2&#160;million, $71.5&#160;million and
      $39.4&#160;million, for fiscal 2006, 2005 and 2004 respectively.
      Most of our international revenue is generated by sales in
      Europe and Asia. In addition, some of our products are developed
      and manufactured outside the United States. A significant
      portion of the development and manufacturing of our speech
      products are completed in Belgium, and a significant portion of
      our imaging research and development is conducted in Hungary. In
      connection with prior acquisitions we have added research and
      development resources in Aachen, Germany, Montreal, Canada and
      Tel Aviv, Israel. Accordingly, our future results could be
      harmed by a variety of factors associated with international
      sales and operations, including:
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
  
  <TR>
      <TD width="4%"></TD>
      <TD width="2%"></TD>
      <TD width="94%"></TD>
  </TR>
  
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      <TD>&nbsp;</TD>
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  </TD>
      <TD align="left">
      changes in a specific country&#146;s or region&#146;s economic
      conditions;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
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  </TD>
      <TD align="left">
      geopolitical turmoil, including terrorism and war;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      trade protection measures and import or export licensing
      requirements imposed by the United States or by other countries;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
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  </TD>
      <TD align="left">
      compliance with foreign and domestic laws and regulations;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
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  </TD>
      <TD align="left">
      negative consequences from changes in applicable tax laws;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
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  </TD>
      <TD align="left">
      difficulties in staffing and managing operations in multiple
      locations in many countries;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      difficulties in collecting trade accounts receivable in other
      countries;&#160;and
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      less effective protection of intellectual property.
  </TD>
  </TR>
  
  </TABLE>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><I><FONT style="font-family: 'Times New Roman', Times">We are
      exposed to fluctuations in foreign currency exchange
      rates.</FONT></I></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Because we have international subsidiaries and distributors that
      operate and sell our products outside the United States, we are
      exposed to the risk of changes in foreign currency exchange
      rates or declining economic conditions in these countries. In
      certain circumstances, we have entered into forward exchange
      contracts to hedge against foreign currency fluctuations on
      intercompany balances with our foreign subsidiaries. We use
      these contracts to reduce our risk associated with exchange rate
      movements, as the gains or losses on these contracts are
      intended to offset any exchange rate losses or gains on the
      hedged transaction. We do not engage in foreign currency
      speculation. Hedges are designated and documented at the
      inception of the hedge and are evaluated for effectiveness
      monthly. Forward exchange contracts hedging firm commitments
      qualify for hedge accounting when they are designated as a hedge
      of the foreign currency exposure and they are effective in
      minimizing such exposure. With our increased international
      presence in a number of geographic locations and with
      international revenue projected to increase in the remainder of
      fiscal 2007, we are exposed to changes in foreign currencies
      including the Euro, British Pound, Canadian Dollar, Japanese
      Yen, Israeli New Shekel and the Hungarian Forint. Changes in the
      value of the Euro or other foreign currencies relative to the
      value of the U.S.&#160;dollar could adversely affect future
      revenue and operating results.
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><I><FONT style="font-family: 'Times New Roman', Times">Impairment
      of our intangible assets could result in significant charges
      which would adversely impact our future operating
      results.</FONT></I></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      We have significant intangible assets, including goodwill and
      intangibles with indefinite lives, which are susceptible to
      valuation adjustments as a result of changes in various factors
      or conditions. The most significant intangible assets are
      patents and core technology, completed technology, customer
      relationships and trademarks. Customer relationships are
      amortized on an accelerated basis based upon the pattern in
      which the economic benefit of customer relationships are being
      utilized. Other identifiable intangible assets are amortized on
      a straight-line basis over their estimated useful lives. We
      assess the potential impairment of identifiable intangible
      assets whenever events or changes in circumstances indicate that
      the carrying value may not be recoverable. Factors which could
      trigger an impairment of such assets, include the following:
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
  
  <TR>
      <TD width="4%"></TD>
      <TD width="2%"></TD>
      <TD width="94%"></TD>
  </TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      significant underperformance relative to historical or projected
      future operating results;
  </TD>
  </TR>
  
  </TABLE>
  
  <P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <BR>
      6
  </DIV><!-- END LOGICAL PAGE -->
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
  
  <TR>
      <TD width="4%"></TD>
      <TD width="2%"></TD>
      <TD width="94%"></TD>
  </TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      significant changes in the manner of or use of the acquired
      assets or the strategy for our overall business;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      significant negative industry or economic trends;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      significant decline in our stock price for a sustained
      period;&#160;and
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      a decline in our market capitalization below net book value.
  </TD>
  </TR>
  
  </TABLE>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Future adverse changes in these or other unforeseeable factors
      could result in an impairment charge that would impact our
      results of operations and financial position in the reporting
      period identified. As of December&#160;31, 2006, we had
      identified intangible assets amounting to approximately
      $217.2&#160;million and goodwill of approximately
      $705.4&#160;million.
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><I><FONT style="font-family: 'Times New Roman', Times">If we
      are unable to attract and retain key personnel, our business
      could be harmed.</FONT></I></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      If any of our key employees were to leave us, we could face
      substantial difficulty in hiring qualified successors and could
      experience a loss in productivity while any successor obtains
      the necessary training and experience. Our employment
      relationships are generally at-will and we have had key
      employees leave us in the past. We cannot assure you that one or
      more key employees will not leave us in the future. We intend to
      continue to hire additional highly qualified personnel,
      including software engineers and operational personnel, but we
      may not be able to attract, assimilate or retain qualified
      personnel in the future. Any failure to attract, integrate,
      motivate and retain these employees could harm our business.
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><I><FONT style="font-family: 'Times New Roman', Times">Our
      medical transcription services may be subject to legal claims
      for failure to comply with laws governing the confidentiality of
      medical records.</FONT></I></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Healthcare professionals who use our medical transcription
      services deliver to us health information about their patients
      including information that constitutes a record under applicable
      law that we may store on our computer systems. Numerous federal
      and state laws and regulations, the common law and contractual
      obligations govern collection, dissemination, use and
      confidentiality of patient-identifiable health information,
      including:
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
  
  <TR>
      <TD width="4%"></TD>
      <TD width="2%"></TD>
      <TD width="94%"></TD>
  </TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      state and federal privacy and confidentiality laws;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      our contracts with customers and partners;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      state laws regulating healthcare professionals;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      Medicaid laws;&#160;and
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      the Health Insurance Portability and Accountability Act of 1996
      and related rules proposed by the Health Care Financing
      Administration.
  </TD>
  </TR>
  
  </TABLE>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      The Health Insurance Portability and Accountability Act of 1996
      establishes elements including, but not limited to, federal
      privacy and security standards for the use and protection of
      protected health information. Any failure by us or by our
      personnel or partners to comply with applicable requirements may
      result in a material liability to us.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Although we have systems and policies in place for safeguarding
      protected health information from unauthorized disclosure, these
      systems and policies may not preclude claims against us for
      alleged violations of applicable requirements. There can be no
      assurance that we will not be subject to liability claims which
      could have a material adverse affect on our business, results of
      operations and financial condition.
  </DIV>
  
  <P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <BR>
      7
  </DIV><!-- END LOGICAL PAGE -->
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  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><FONT style="font-family: 'Times New Roman', Times">Risks
      Related to Our Intellectual Property and Technology</FONT></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><I><FONT style="font-family: 'Times New Roman', Times">Unauthorized
      use of our proprietary technology and intellectual property will
      adversely affect our business and results of
      operations.</FONT></I></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Our success and competitive position depend in large part on our
      ability to obtain and maintain intellectual property rights
      protecting our products and services. We rely on a combination
      of patents, copyrights, trademarks, service marks, trade
      secrets, confidentiality provisions and licensing arrangements
      to establish and protect our intellectual property and
      proprietary rights. Unauthorized parties may attempt to copy
      aspects of our products or to obtain, license, sell or otherwise
      use information that we regard as proprietary. Policing
      unauthorized use of our products is difficult and we may not be
      able to protect our technology from unauthorized use.
      Additionally, our competitors may independently develop
      technologies that are substantially the same or superior to ours
      and that do not infringe our rights. In these cases, we would be
      unable to prevent our competitors from selling or licensing
      these similar or superior technologies. In addition, the laws of
      some foreign countries do not protect our proprietary rights to
      the same extent as the laws of the United States. Although the
      source code for our proprietary software is protected both as a
      trade secret and as a copyrighted work, litigation may be
      necessary to enforce our intellectual property rights, to
      protect our trade secrets, to determine the validity and scope
      of the proprietary rights of others, or to defend against claims
      of infringement or invalidity. Litigation, regardless of the
      outcome, can be very expensive and can divert management efforts.
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><I><FONT style="font-family: 'Times New Roman', Times">Third
      parties have claimed and may claim in the future that we are
      infringing their intellectual property, and we could be exposed
      to significant litigation or licensing expenses or be prevented
      from selling our products if such claims are
      successful.</FONT></I></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      From time to time, we are subject to claims that we or our
      customers may be infringing or contributing to the infringement
      of the intellectual property rights of others. We may be unaware
      of intellectual property rights of others that may cover some of
      our technologies and products. If it appears necessary or
      desirable, we may seek licenses for these intellectual property
      rights. However, we may not be able to obtain licenses from some
      or all claimants, the terms of any offered licenses may not be
      acceptable to us, and we may not be able to resolve disputes
      without litigation. Any litigation regarding intellectual
      property could be costly and time-consuming and could divert the
      attention of our management and key personnel from our business
      operations. In the event of a claim of intellectual property
      infringement, we may be required to enter into costly royalty or
      license agreements. Third parties claiming intellectual property
      infringement may be able to obtain injunctive or other equitable
      relief that could effectively block our ability to develop and
      sell our products.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      On November&#160;8, 2006, VoiceSignal Technologies, Inc. filed
      an action against us and eleven of our resellers in the United
      States District Court for the Western District of Pennsylvania
      claiming patent infringement. Damages were sought in an
      unspecified amount. In the lawsuit, VoiceSignal alleges that we
      are infringing United States Patent No.&#160;5,855,000 which is
      related to improving correction in a dictation application based
      on a two input analysis. We believe these claims have no merit
      and intend to defend the action vigorously.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      On May&#160;31, 2006 GTX Corporation (&#147;GTX&#148;), filed an
      action against us in the United States District Court for the
      Eastern District of Texas claiming patent infringement. Damages
      were sought in an unspecified amount. In the lawsuit, GTX
      alleged that we are infringing United States Patent
      No.&#160;7,016,536 entitled &#147;Method and Apparatus for
      Automatic Cleaning and Enhancing of Scanned Documents.&#148; We
      believe these claims have no merit and intend to defend the
      action vigorously.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      On November&#160;27, 2002, AllVoice Computing plc
      (&#147;AllVoice&#148;) filed an action against us in the United
      States District Court for the Southern District of Texas
      claiming patent infringement. In the lawsuit, AllVoice alleges
      that we are infringing United States Patent No.&#160;5,799,273
      entitled &#147;Automated Proofreading Using Interface Linking
      Recognized Words to their Audio Data While Text is Being
      Changed&#148; (the &#147;273 Patent&#148;). The &#145;273 Patent
      generally discloses techniques for manipulating audio data
      associated with text generated by a speech recognition engine.
      Although we have several products in the speech recognition
      technology field, we believe that our products do not infringe
      the &#145;273 Patent because, in addition to other defenses,
      they do not use the claimed techniques. Damages are sought in an
      unspecified amount. We filed an Answer on
  </DIV>
  
  <P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <BR>
      8
  </DIV><!-- END LOGICAL PAGE -->
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  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      December&#160;23, 2002. The United States District Court for the
      Southern District of Texas entered summary judgment against
      AllVoice and dismissed all claims against Nuance on
      February&#160;21, 2006. AllVoice filed a notice of appeal from
      this judgment on April&#160;26, 2006. We believe these claims
      have no merit and intend to defend the action vigorously.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      We believe that the final outcome of the current litigation
      matters described above will not have a significant adverse
      effect on our financial position and results of operations.
      However, even if our defense is successful, the litigation could
      require significant management time and could be costly. Should
      we not prevail in these litigation matters, we may be unable to
      sell <FONT style="white-space: nowrap">and/or</FONT>
      license certain of our technologies we consider to be
      proprietary, and our operating results, financial position and
      cash flows could be adversely impacted.
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><I><FONT style="font-family: 'Times New Roman', Times">Our
      software products may have bugs, which could result in delayed
      or lost revenue, expensive correction, liability to our
      customers and claims against us.</FONT></I></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Complex software products such as ours may contain errors,
      defects or bugs. Defects in the solutions or products that we
      develop and sell to our customers could require expensive
      corrections and result in delayed or lost revenue, adverse
      customer reaction and negative publicity about us or our
      products and services. Customers who are not satisfied with any
      of our products may also bring claims against us for damages,
      which, even if unsuccessful, would likely be time-consuming to
      defend, and could result in costly litigation and payment of
      damages. Such claims could harm our reputation, financial
      results and competitive position.
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><FONT style="font-family: 'Times New Roman', Times">Risks
      Related to Our Corporate Structure, Organization and Common
      Stock</FONT></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><I><FONT style="font-family: 'Times New Roman', Times">The
      holdings of our two largest stockholders may enable them to
      influence matters requiring stockholder approval.</FONT></I></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      On March&#160;19, 2004, Warburg Pincus, a global private equity
      firm agreed to purchase all outstanding shares of our stock held
      by Xerox Corporation for approximately $80&#160;million.
      Additionally, on May&#160;9, 2005 and September&#160;15, 2005 we
      sold shares of common stock, and warrants to purchase common
      stock to Warburg Pincus for aggregate gross proceeds of
      approximately $75.1&#160;million. As of December&#160;31, 2006,
      Warburg Pincus beneficially owned approximately 23% of our
      outstanding common stock, including warrants exercisable for up
      to 7,066,538&#160;shares of our common stock and
      3,562,238&#160;shares of our outstanding Series&#160;B Preferred
      Stock, each of which is convertible into one share of our common
      stock. Franklin Resources, Inc. is our second largest
      stockholder, owning approximately 5% of our common stock as of
      December&#160;31, 2006. Because of their large holdings of our
      capital stock relative to other stockholders, each of these two
      stockholders acting individually, or together, have a strong
      influence over matters requiring approval by our stockholders.
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><I><FONT style="font-family: 'Times New Roman', Times">The
      market price of our common stock has been and may continue to be
      subject to wide fluctuations.</FONT></I></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Our stock price historically has been, and may continue to be,
      volatile. Various factors contribute to the volatility of our
      stock price, including, for example, quarterly variations in our
      financial results, new product introductions by us or our
      competitors and general economic and market conditions. While we
      cannot predict the individual effect that these factors may have
      on the market price of our common stock, these factors, either
      individually or in the aggregate, could result in significant
      volatility in our stock price during any given period of time.
      Moreover, companies that have experienced volatility in the
      market price of their stock often are subject to securities
      class action litigation. If we were the subject of such
      litigation, it could result in substantial costs and divert
      management&#146;s attention and resources.
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><I><FONT style="font-family: 'Times New Roman', Times">Compliance
      with changing regulation of corporate governance and public
      disclosure may result in additional expenses.</FONT></I></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Changing laws, regulations and standards relating to corporate
      governance and public disclosure, including the Sarbanes-Oxley
      Act of 2002, new regulations promulgated by the Securities and
      Exchange Commission and the rules of the NASDAQ Global Select
      Market, are resulting in increased general and administrative
      expenses for companies such as ours. These new or changed laws,
      regulations and standards are
  </DIV>
  
  <P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <BR>
      9
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  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      subject to varying interpretations in many cases, and as a
      result, their application in practice may evolve over time as
      new guidance is provided by regulatory and governing bodies,
      which could result in higher costs necessitated by ongoing
      revisions to disclosure and governance practices. We are
      committed to maintaining high standards of corporate governance
      and public disclosure. As a result, we have and expect to
      continue to invest resources to comply with evolving laws,
      regulations and standards, and this investment may result in
      increased general and administrative expenses and a diversion of
      management time and attention from revenue-generating activities
      to compliance activities. If our efforts to comply with new or
      changed laws, regulations and standards differ from the
      activities intended by regulatory or governing bodies, our
      business may be harmed.
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 2%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><I><FONT style="font-family: 'Times New Roman', Times">We
      have implemented anti-takeover provisions, which could
      discourage or prevent a takeover, even if an acquisition would
      be beneficial to our stockholders.</FONT></I></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Provisions of our certificate of incorporation, bylaws and
      Delaware law, as well as other organizational documents could
      make it more difficult for a third party to acquire us, even if
      doing so would be beneficial to our stockholders. These
      provisions include:
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
  
  <TR>
      <TD width="4%"></TD>
      <TD width="2%"></TD>
      <TD width="94%"></TD>
  </TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      authorized &#147;blank check&#148; preferred stock;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      prohibiting cumulative voting in the election of directors;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      limiting the ability of stockholders to call special meetings of
      stockholders;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      requiring all stockholder actions to be taken at meetings of our
      stockholders;&#160;and
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      establishing advance notice requirements for nominations of
      directors and for stockholder proposals.
  </TD>
  </TR>
  
  </TABLE>
  <A name='103'>
  <DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><FONT style="font-family: 'Times New Roman', Times">USE OF
      PROCEEDS</FONT></B>
  </DIV>
  </A>
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      We will not receive any proceeds from the sale of the Common
      Stock by the selling stockholder. All net proceeds from the sale
      of the Common Stock covered by this Prospectus will go to the
      selling stockholder.
  </DIV>
  <A name='104'>
  <DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><FONT style="font-family: 'Times New Roman', Times">SELLING
      STOCKHOLDER</FONT></B>
  </DIV>
  </A>
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Up to 662,434&#160;shares of common stock are being offered by
      this prospectus, all of which are being offered for resale for
      the account of the selling stockholder. Unless other noted
      below, the shares being offered were issued to the selling
      stockholder pursuant to two stand-alone restricted stock
      purchase Agreements, each of which is dated October&#160;10,
      2006, by and between Nuance and Donald Hunt. The selling
      stockholder may from time to time offer and sell pursuant to
      this prospectus any or all of the Shares being registered.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      The following table sets forth information for the selling
      stockholder as of March&#160;31, 2007. Beneficial ownership is
      determined in accordance with the Securities and Exchange
      Commission rules and includes securities that the selling
      stockholder has the right to acquire within 60&#160;days after
      March&#160;31, 2007. We believe that the selling stockholder has
      sole voting and investment power with respect to all shares of
      the common stock shown as beneficially owned by him. The selling
      stockholder may from time to time offer and sell pursuant to
      this prospectus any or all of the common stock being registered.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
  <!-- Table Width Row -->
  <TR style="font-size: 1pt" valign="bottom">
      <TD width="47%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
      <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
      <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
      <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
      <TD width="7%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
      <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
      <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
      <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
      <TD width="7%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
      <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
      <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
      <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
      <TD width="7%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
  </TR>
  <TR style="font-size: 8pt" valign="bottom" align="center">
  <TD nowrap align="left" valign="bottom">
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD colspan="3" nowrap align="center" valign="bottom">
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD colspan="3" nowrap align="center" valign="bottom">
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD colspan="3" nowrap align="center" valign="bottom">
      <B>Number of Shares<BR>
      </B>
  </TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom" align="center">
  <TD nowrap align="left" valign="bottom">
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD colspan="3" nowrap align="center" valign="bottom">
      <B>Number of Shares<BR>
      </B>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD colspan="3" nowrap align="center" valign="bottom">
      <B>Number of Shares<BR>
      </B>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD colspan="3" nowrap align="center" valign="bottom">
      <B>to be Beneficially<BR>
      </B>
  </TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom" align="center">
  <TD nowrap align="left" valign="bottom">
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD colspan="3" nowrap align="center" valign="bottom">
      <B>Owned Prior to<BR>
      </B>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD colspan="3" nowrap align="center" valign="bottom">
      <B>Registered for<BR>
      </B>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD colspan="3" nowrap align="center" valign="bottom">
      <B>Owned After<BR>
      </B>
  </TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom" align="center">
  <TD nowrap align="left" valign="bottom">
  <DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
      <B>Name</B>
  </DIV>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
      <B>Offering</B>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
      <B>Sale Hereby</B>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
      <B>Offering</B>
  </TD>
  </TR>
  <TR style="line-height: 3pt; font-size: 1pt">
  <TD>&nbsp;
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="left" valign="bottom">
  <DIV style="text-indent: -10pt; margin-left: 10pt">
      <FONT style="font-size: 10pt">Donald Hunt(1)
      </FONT>
  </DIV>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="bottom">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="bottom">
      662,434
  </TD>
  <TD nowrap align="left" valign="bottom">
      (2)
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="bottom">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="bottom">
      662,434
  </TD>
  <TD nowrap align="left" valign="bottom">
      (2)
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="bottom">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="bottom">
      0
  </TD>
  <TD nowrap align="left" valign="bottom">
      (3)
  </TD>
  </TR>
  </TABLE>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
  
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV style="font-size: 1pt; margin-left: 0%; width: 13%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=999 iwidth=455 length=60 -->
  
  <DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
  
  
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
  
  <TR>
      <TD width="4%"></TD>
      <TD width="1%"></TD>
      <TD width="95%"></TD>
  </TR>
  
  <TR>
      <TD align="right" valign="top">
      (1) </TD>
      <TD></TD>
      <TD valign="bottom">
      Donald Hunt is our Senior Vice President, Worldwide Sales.</TD>
  </TR>
  
  <TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR>
      <TD align="right" valign="top">
      (2) </TD>
      <TD></TD>
      <TD valign="bottom">
      This prospectus also shall cover any additional shares of common
      stock which become issuable in connection with the shares
      registered for sale hereby by reason of any stock dividend,
      stock split, recapitalization or other similar transaction
      effected without the receipt of consideration which results in
      an increase in the number of our outstanding shares of common
      stock.</TD>
  </TR>
  
  </TABLE>
  
  <P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <BR>
      10
  </DIV><!-- END LOGICAL PAGE -->
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->
  
  <DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
  
  <TR>
      <TD width="4%"></TD>
      <TD width="1%"></TD>
      <TD width="95%"></TD>
  </TR>
  
  <TR>
      <TD align="right" valign="top">
      (3) </TD>
      <TD></TD>
      <TD valign="bottom">
      Assumes sale of all of the shares offered; however, the selling
      stockholder may or may not sell any of the offered shares.</TD>
  </TR>
  
  </TABLE>
  <A name='105'>
  <DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><FONT style="font-family: 'Times New Roman', Times">PLAN OF
      DISTRIBUTION</FONT></B>
  </DIV>
  </A>
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      The selling stockholder and any of his pledgees, assignees and
      <FONT style="white-space: nowrap">successors-in-interest</FONT>
      may, from time to time, sell any or all of the shares of common
      stock beneficially owned by them and offered hereby directly or
      through one or more underwriters, broker-dealers or agents. If
      the common stock is sold through underwriters or broker-dealers,
      the selling stockholder will be responsible for underwriting
      discounts or commissions or agent&#146;s commissions. The common
      stock may be sold in one or more transactions at fixed prices,
      at prevailing market prices at the time of the sale, at varying
      prices determined at the time of sale, or at negotiated prices.
      The selling stockholder may use any one or more of the following
      methods when selling shares:
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
  
  <TR>
      <TD width="4%"></TD>
      <TD width="2%"></TD>
      <TD width="94%"></TD>
  </TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      on any national securities exchange or quotation service on
      which the securities may be listed or quoted at the time of sale;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      in the
      <FONT style="white-space: nowrap">over-the-counter</FONT>
      market;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      in transactions otherwise than on these exchanges or systems or
      in the
      <FONT style="white-space: nowrap">over-the-counter</FONT>
      market;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      through the writing of options, whether such options are listed
      on an options exchange or otherwise;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      ordinary brokerage transactions and transactions in which the
      broker dealer solicits purchasers;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      block trades in which the broker dealer will attempt to sell the
      shares as agent but may position and resell a portion of the
      block as principal to facilitate the transaction;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      purchases by a broker dealer as principal and resale by the
      broker dealer for its account;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      an exchange distribution in accordance with the rules of the
      applicable exchange;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      privately negotiated transactions;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      through the settlement of short sales;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      broker-dealers may agree with the selling stockholder to sell a
      specified number of such shares at a stipulated price per share;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      a combination of any such methods of sale; and <BR>
  </TD>
  </TR>
  
  </TABLE>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
  
  <TR>
      <TD width="1%"></TD>
      <TD width="99%"></TD>
  </TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>    &#149;&#160;</TD>
      <TD align="left">
      any other method permitted pursuant to applicable law.
  </TD>
  </TR>
  
  </TABLE>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      The selling stockholder may also sell shares under Rule&#160;144
      under the Securities Act, if available, rather than under this
      Prospectus.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      In addition, the selling stockholder or his successors in
      interest may enter into hedging transactions with broker-dealers
      who may engage in short sales of shares in the course of hedging
      the positions they assume with the selling stockholder. The
      selling stockholder may also sell shares short and deliver the
      shares to close out such short positions. The selling
      stockholder or his successors in interest may also enter into
      option or other transactions with broker-dealers that require
      the delivery by such broker-dealers of the shares, which shares
      may be resold thereafter pursuant to this prospectus.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Broker-dealers engaged by the selling stockholder may arrange
      for other brokers-dealers to participate in sales. If the
      selling stockholder effects such transactions through
      underwriters, broker-dealers or agents, such underwriters,
      broker-dealers or agents may receive commissions in the form of
      discounts, concessions or commissions from the selling
      stockholder or commissions from purchasers of the shares of
      common stock for whom they may act as agent or to whom they may
      sell as principal, or both (which discounts, concessions or
      commissions as to particular underwriters, broker-dealers or
      agents may be less than or in excess of those customary in the
      types of transactions involved).
  </DIV>
  
  <P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <BR>
      11
  </DIV><!-- END LOGICAL PAGE -->
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      The selling stockholder may from time to time pledge or grant a
      security interest in some or all of the shares of common stock
      owned by him and, if he defaults in the performance of his
      secured obligations, the pledgees or secured parties may offer
      and sell the shares of common stock from time to time under this
      Prospectus, or under an amendment to this Prospectus under
      Rule&#160;424(b)(3) or other applicable provision of the
      Securities Act, amending, if necessary, the list of selling
      stockholders to include the pledgee, transferee or other
      successors in interest as selling stockholders under this
      Prospectus.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      The selling stockholder also may transfer the shares of common
      stock in other circumstances, in which case the transferees,
      pledgees or other successors in interest will be the selling
      beneficial owners for purposes of this Prospectus.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      The selling stockholder and any broker-dealers or agents that
      are involved in selling the shares may be deemed to be
      &#147;underwriters&#148; within the meaning of the Securities
      Act in connection with such sales. In such event, any
      commissions received by such broker-dealers or agents and any
      profit on the resale of the shares purchased by them may be
      deemed to be underwriting commissions or discounts under the
      Securities Act.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      The selling stockholder has informed us that he does not have
      any agreement or understanding, directly or indirectly, with any
      person to distribute the common stock. If the selling
      stockholder notifies us that a material arrangement has been
      entered into with a broker-dealer for the sale of shares through
      a block trade, special offering, exchange distribution or
      secondary distribution or a purchase by a broker or dealer, we
      will file a prospectus supplement, if required pursuant to
      Rule&#160;424(c) under the Securities Act of 1933, setting forth:
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
  
  <TR>
      <TD width="4%"></TD>
      <TD width="2%"></TD>
      <TD width="94%"></TD>
  </TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      the name of each of the participating broker-dealers;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      the number of shares involved;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      the price at which the shares were sold;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      the commissions paid or discounts or concessions allowed to the
      broker-dealers, where applicable;
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      a statement to the effect that the broker-dealers did not
      conduct any investigation to verify the information set out or
      incorporated by reference in this Prospectus;&#160;and
  </TD>
  </TR>
  
  <TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    &#149;&#160;
  </TD>
      <TD align="left">
      any other facts material to the transaction.
  </TD>
  </TR>
  
  </TABLE>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      There can be no assurance that the selling stockholder will sell
      any or all of the shares of common stock registered pursuant to
      the shelf registration statement, of which this Prospectus forms
      a part.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      We are required to pay all fees and expenses incident to the
      registration of the shares. We have agreed to indemnify the
      selling stockholder against certain losses, claims, damages and
      liabilities, including liabilities under the Securities Act, or
      the selling stockholder may be entitled to contribution. We may
      be indemnified by the selling stockholder against civil
      liabilities, including liabilities under the Securities Act that
      may arise from written information furnished to us by the
      selling stockholder specifically for use in this Prospectus, in
      accordance with the related registration rights agreements, or
      we may be entitled to contribution.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      The selling stockholder does not intend to use any means of
      distributing or delivering the Prospectus other than by hand or
      the mails, and the selling stockholder does not intend to use
      any forms of prospectus other than printed prospectuses.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Once sold under the shelf registration statement, of which this
      prospectus forms a part, the shares of common stock will be
      freely tradeable in the hands of persons other than our
      affiliates.
  </DIV>
  <A name='106'>
  <DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><FONT style="font-family: 'Times New Roman', Times">LEGAL
      MATTERS</FONT></B>
  </DIV>
  </A>
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      The validity of the shares of Common Stock offered by this
      Prospectus has been passed upon for Nuance Communications, Inc.
      by Garrison R. Smith,&#160;Esq., Director, Corporate Legal
      Services of Nuance. Mr.&#160;Smith is paid a salary by Nuance,
      is a participant in various employee benefit plans offered to
      employees of Nuance generally, and has options to purchase
      shares of Nuance Common Stock.
  </DIV>
  
  <P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <BR>
      12
  </DIV><!-- END LOGICAL PAGE -->
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->
  <A name='107'>
  <DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><FONT style="font-family: 'Times New Roman', Times">EXPERTS</FONT></B>
  </DIV>
  </A>
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      The consolidated balance sheets of Nuance Communications, Inc.
      as of September&#160;30, 2006 and 2005, and the related
      consolidated statements of operations, stockholders&#146; equity
      and comprehensive income (loss), and cash flows for each of the
      two years in the period ended September&#160;30, 2006, and for
      the nine-month period ended September&#160;30, 2004,
      incorporated by reference into this Prospectus have been so
      incorporated in reliance on the report of BDO Seidman, LLP, an
      independent registered public accounting firm, given on the
      authority of said firm as experts in auditing and accounting.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      The consolidated financial statements of Bluestar Resources
      Limited, as of December&#160;31, 2006 and 2005, and for the
      years then ended, included in Nuance Communications, Inc.&#146;s
      Current Report on
      <FONT style="white-space: nowrap">Form&#160;8-K/A</FONT>
      dated April&#160;17, 2007, have been audited by S.R.
      Batliboi&#160;&#38; Associates (a member firm of
      Ernst&#160;&#38; Young Global), independent auditors as set
      forth in their report thereon, included therein, and
      incorporated herein by reference. Such consolidated financial
      statements are incorporated herein by reference in reliance on
      such report given on the authority of such firm as experts in
      accounting and auditing.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      The consolidated financial statements of Dictaphone Corporation
      as of December&#160;31, 2005 and 2004, and for each of the three
      years in the period ended December&#160;31, 2005 incorporated by
      reference into this Prospectus by reference from the Nuance
      Communications, Inc. Current Report on
      <FONT style="white-space: nowrap">Form&#160;8-K/A</FONT>
      dated June&#160;2, 2006, have been audited by
      PricewaterhouseCoopers LLP, an independent registered public
      accounting firm, and have been so incorporated in reliance upon
      the report of such firm given upon their authority as experts in
      accounting and auditing.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      The consolidated statements of operations, changes in
      stockholders&#146; equity and cash flows of Dictaphone
      Corporation and its subsidiaries for the year ended
      December&#160;31, 2003 incorporated by reference into this
      Prospectus by reference from the Nuance Communications, Inc.
      Current Report on
      <FONT style="white-space: nowrap">Form&#160;8-K/A</FONT>
      dated June&#160;2, 2006, have been audited by Grant Thornton
      LLP, an independent registered public accounting firm, and have
      been so incorporated in reliance upon the report of such firm
      given upon their authority as experts in accounting and auditing.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      The consolidated financial statements and the related financial
      statement schedules of the former Nuance Communications, Inc. as
      of December&#160;31, 2004 and 2003 and for each of the three
      years in the period ended December&#160;31, 2004 and the related
      financial statement schedules incorporated in this Prospectus by
      reference from the Nuance Communications, Inc. (formerly known
      as ScanSoft, Inc.). Current Report on
      <FONT style="white-space: nowrap">Form&#160;8-K</FONT>
      dated September&#160;15, 2005, have been audited by
      Deloitte&#160;&#38; Touche LLP, an independent registered public
      accounting firm, as stated in their report, which is
      incorporated herein by reference, and have been so incorporated
      in reliance upon the report of such firm given upon their
      authority as experts in accounting and auditing.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      The audited historical financial statements of Phonetic Systems
      Ltd. as of December&#160;31, 2004 and 2003, and for each of the
      three years in the period ended December&#160;31, 2004
      incorporated into this Prospectus by reference from the Nuance
      Communications, Inc. Current Report on
      <FONT style="white-space: nowrap">Form&#160;8-K/A</FONT>
      dated April&#160;18, 2005, have been audited by Kost Forer
      Gabbay&#160;&#38; Kasierer, a member of Ernst&#160;&#38; Young
      Global, an independent registered public accounting firm, as
      stated in their report, which is incorporated herein by
      reference, and have been so incorporated in reliance upon the
      report of such firm given upon their authority as experts in
      accounting and auditing.
  </DIV>
  <A name='108'>
  <DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><FONT style="font-family: 'Times New Roman', Times">INFORMATION
      INCORPORATED BY REFERENCE</FONT></B>
  </DIV>
  </A>
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      The SEC allows us to &#147;incorporate by reference&#148; the
      information we file with it, which means that we can disclose
      important information to you by referring you to those
      documents. The information incorporated by reference is an
      important part of this Prospectus, and information that we file
      later with the SEC will automatically update and supersede this
      information. We incorporate by reference the documents listed
      below and any future filings made with the SEC under
      Sections&#160;13(a), 13(c),&#160;14, or 15(d) of the Securities
      Exchange
  </DIV>
  
  <P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <BR>
      13
  </DIV><!-- END LOGICAL PAGE -->
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Act of 1934 subsequent to the date of this registration
      statement until the selling stockholder listed on page&#160;10
      of this
      <FONT style="white-space: nowrap">Form&#160;S-8/S-3</FONT>
      sell all of the shares of our Common Stock registered under this
      Prospectus:
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      1.&#160;Nuance&#146;s registration statement on
      <FONT style="white-space: nowrap">Form&#160;8-A,</FONT>
      as filed with the SEC on October&#160;20, 1995;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      2.&#160;Nuance&#146;s annual report on
      <FONT style="white-space: nowrap">Form&#160;10-K/A</FONT>
      for the year ended September&#160;30, 2006, as filed with the
      SEC on December&#160;15, 2006 (as amended on January&#160;29,
      2007);
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      3.&#160;Nuance&#146;s current report on
      <FONT style="white-space: nowrap">Form&#160;8-K/A,</FONT>
      as filed with the SEC on April&#160;18, 2005, reporting under
      Item&#160;9.01;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      4.&#160;Nuance&#146;s current report on
      <FONT style="white-space: nowrap">Form&#160;8-K,</FONT>
      as filed with the SEC on September&#160;16, 2005, reporting
      under Items&#160;1.01, 2.01, 2.05, 3.02, 5.02, and 9.01;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      5.&#160;Nuance&#146;s current report on
      <FONT style="white-space: nowrap">Form&#160;8-K/A,</FONT>
      as filed with the SEC on June&#160;2, 2006, reporting under
      Item&#160;9.01;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      6.&#160;Nuance&#146;s current report on
      <FONT style="white-space: nowrap">Form&#160;8-K,</FONT>
      as filed with the SEC on November&#160;8, 2006, reporting under
      Items&#160;1.01 and 9.01;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      7.&#160;Nuance&#146;s current report on
      <FONT style="white-space: nowrap">Form&#160;8-K,</FONT>
      as filed with the SEC on December&#160;11, 2006, reporting under
      Items&#160;3.02, 8.01 and 9.01;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      8.&#160;Nuance&#146;s current report on
      <FONT style="white-space: nowrap">Form&#160;8-K,</FONT>
      as filed with the SEC on December&#160;19, 2006 (as amended on
      December&#160;27, 2006), reporting under Item&#160;5.02;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      9.&#160;Nuance&#146;s quarterly report on
      <FONT style="white-space: nowrap">Form&#160;10-Q</FONT>
      for the quarter ended December&#160;31, 2006, as filed with the
      SEC on February&#160;9, 2007;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      10.&#160;Nuance&#146;s preliminary proxy statement, as filed
      with the SEC on February&#160;15, 2007;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      11.&#160;Nuance&#146;s definitive proxy statement, as filed with
      the SEC on February&#160;26, 2007;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      12.&#160;Nuance&#146;s current report on
      <FONT style="white-space: nowrap">Form&#160;8-K,</FONT>
      as filed with the SEC on February&#160;27, 2007, reporting under
      Items&#160;1.01, 3.02, 7.01 and 9.01;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      13.&#160;Nuance&#146;s definitive proxy statement additional
      materials, as filed with the SEC on March&#160;15, 2007;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      14.&#160;Nuance&#146;s current report on
      <FONT style="white-space: nowrap">Form&#160;8-K,</FONT>
      as filed with the SEC on March&#160;15, 2007, reporting under
      Items&#160;5.02, 8.01 and 9.01;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      15.&#160;Nuance&#146;s current report on
      <FONT style="white-space: nowrap">Form&#160;8-K,</FONT>
      as filed with the SEC on March&#160;19, 2007, reporting under
      Items&#160;1.01 and 9.01;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      16.&#160;Nuance&#146;s current report on
      <FONT style="white-space: nowrap">Form&#160;8-K,</FONT>
      as filed with the SEC on March&#160;22, 2007, reporting under
      Item&#160;1.01;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      17.&#160;Nuance&#146;s current report on
      <FONT style="white-space: nowrap">Form&#160;8-K,</FONT>
      as filed with the SEC on March&#160;28, 2007, reporting under
      Items&#160;2.01, 5.02 and 9.01;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      18.&#160;Nuance&#146;s current report on
      <FONT style="white-space: nowrap">Form&#160;8-K/A,</FONT>
      as filed with the SEC on April&#160;17, 2007, reporting under
      Item&#160;9.01.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      This Prospectus is part of a Registration Statement filed with
      the SEC under the Securities Act of 1933. This Prospectus does
      not contain all of the information set forth in the Registration
      Statement. You should read the Registration Statement for
      further information about Nuance and our common stock.
  </DIV>
  
  <P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <BR>
      14
  </DIV><!-- END LOGICAL PAGE -->
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Documents incorporated by reference are available from us,
      without charge, excluding all exhibits unless specifically
      incorporated by reference in the documents. You may obtain
      documents incorporated by reference in this Prospectus by
      writing to us at the following address or by calling us at the
      telephone number listed below:
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <FONT style="font-family: 'Times New Roman', Times">Nuance
      Communications, Inc.<BR>
      1 Wayside Road<BR>
      Burlington, Massachusetts 01803<BR>
      Attn: Investor Relations<BR>
      <FONT style="white-space: nowrap">(781)&#160;565-5000</FONT>
      </FONT>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      You should rely only on the information incorporated by
      reference or provided in this Prospectus or any prospectus
      supplement. We have not authorized anyone else to provide you
      with different information. You should not assume that the
      information in this Prospectus or any prospectus supplement is
      accurate as of any date other than the date on the front page of
      those documents.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      We file annual, quarterly and special reports, proxy statements
      and other information with the SEC. You may read and copy any
      document we file at the SEC&#146;s Public Reference Room in
      Washington,&#160;D.C., located at 100 F Street, N.E. Please call
      the SEC at
      <FONT style="white-space: nowrap">1-800-SEC-0330</FONT>
      for further information on the Public Reference Room. Our SEC
      filings are also available to the public over the internet from
      the SEC&#146;s web site at <I>www.sec.gov</I>, or our web site
      at <I>www.nuance.com </I>(which is not intended to be an active
      hyperlink in this prospectus). The contents of our website are
      not incorporated by reference in or otherwise a part of this
      prospectus.
  </DIV>
  
  <P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <BR>
      15
  </DIV><!-- END LOGICAL PAGE -->
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->
  <A name='109'>
  <DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><FONT style="font-family: 'Times New Roman', Times">PART&#160;II</FONT></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><FONT style="font-family: 'Times New Roman', Times">INFORMATION
      REQUIRED IN THE REGISTRATION STATEMENT</FONT></B>
  </DIV>
  </A>
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
  <TR>
      <TD width="9%"></TD>
      <TD width="91%"></TD>
  </TR>
  
  <TR valign="top">
      <TD>
      <B><FONT style="font-family: 'Times New Roman', Times">ITEM&#160;3.<I>&#160;&#160;</I></FONT></B>
  </TD>
      <TD>
      <B><I><FONT style="font-family: 'Times New Roman', Times">INCORPORATION
      OF DOCUMENTS BY REFERENCE</FONT></I></B>
  </TD>
  </TR>
  
  </TABLE>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      The following documents and information previously filed with
      the Commission by the Company are hereby incorporated in this
      Registration Statement by reference:
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      1.&#160;Nuance&#146;s registration statement on
      <FONT style="white-space: nowrap">Form&#160;8-A,</FONT>
      as filed with the SEC on October&#160;20, 1995;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      2.&#160;Nuance&#146;s annual report on
      <FONT style="white-space: nowrap">Form&#160;10-K/A</FONT>
      for the year ended September&#160;30, 2006, as filed with the
      SEC on December&#160;15, 2006 (as amended on January&#160;29,
      2007);
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      3.&#160;Nuance&#146;s current report on
      <FONT style="white-space: nowrap">Form&#160;8-K/A,</FONT>
      as filed with the SEC on April&#160;18, 2005, reporting under
      Item&#160;9.01;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      4.&#160;Nuance&#146;s current report on
      <FONT style="white-space: nowrap">Form&#160;8-K,</FONT>
      as filed with the SEC on September&#160;16, 2005, reporting
      under Items&#160;1.01, 2.01, 2.05, 3.02, 5.02, and 9.01;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      5.&#160;Nuance&#146;s current report on
      <FONT style="white-space: nowrap">Form&#160;8-K/A,</FONT>
      as filed with the SEC on June&#160;2, 2006, reporting under
      Item&#160;9.01;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      6.&#160;Nuance&#146;s current report on
      <FONT style="white-space: nowrap">Form&#160;8-K,</FONT>
      as filed with the SEC on November&#160;8, 2006, reporting under
      Items&#160;1.01 and 9.01;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      7.&#160;Nuance&#146;s current report on
      <FONT style="white-space: nowrap">Form&#160;8-K,</FONT>
      as filed with the SEC on December&#160;11, 2006, reporting under
      Items&#160;3.02, 8.01 and 9.01;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      8.&#160;Nuance&#146;s current report on
      <FONT style="white-space: nowrap">Form&#160;8-K,</FONT>
      as filed with the SEC on December&#160;19, 2006 (as amended on
      December&#160;27, 2006), reporting under Item&#160;5.02;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      9.&#160;Nuance&#146;s quarterly report on
      <FONT style="white-space: nowrap">Form&#160;10-Q</FONT>
      for the quarter ended December&#160;31, 2006, as filed with the
      SEC on February&#160;9, 2007;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      10.&#160;Nuance&#146;s preliminary proxy statement, as filed
      with the SEC on February&#160;15, 2007;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      11.&#160;Nuance&#146;s definitive proxy statement, as filed with
      the SEC on February&#160;26, 2007;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      12.&#160;Nuance&#146;s current report on
      <FONT style="white-space: nowrap">Form&#160;8-K,</FONT>
      as filed with the SEC on February&#160;27, 2007, reporting under
      Items&#160;1.01, 3.02, 7.01 and 9.01;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      13.&#160;Nuance&#146;s definitive proxy statement additional
      materials, as filed with the SEC on March&#160;15, 2007;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      14.&#160;Nuance&#146;s current report on
      <FONT style="white-space: nowrap">Form&#160;8-K,</FONT>
      as filed with the SEC on March&#160;15, 2007, reporting under
      Items&#160;5.02, 8.01 and 9.01;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      15.&#160;Nuance&#146;s current report on
      <FONT style="white-space: nowrap">Form&#160;8-K,</FONT>
      as filed with the SEC on March&#160;19, 2007, reporting under
      Items&#160;1.01 and 9.01;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      16.&#160;Nuance&#146;s current report on
      <FONT style="white-space: nowrap">Form&#160;8-K,</FONT>
      as filed with the SEC on March&#160;22, 2007, reporting under
      Item&#160;1.01;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      17.&#160;Nuance&#146;s current report on
      <FONT style="white-space: nowrap">Form&#160;8-K,</FONT>
      as filed with the SEC on March&#160;28, 2007, reporting under
      Items&#160;2.01, 5.02 and 9.01;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      18.&#160;Nuance&#146;s current report on
      <FONT style="white-space: nowrap">Form&#160;8-K/A,</FONT>
      as filed with the SEC on April&#160;17, 2007, reporting under
      Item&#160;9.01.
  </DIV>
  
  <P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <BR>
      II-1
  </DIV><!-- END LOGICAL PAGE -->
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      In addition, all documents subsequently filed with the
      Commission by the Registrant pursuant to Sections&#160;13(a),
      13(c), 14 and 15(d) of the Exchange Act on or after the date of
      this Registration Statement and prior to the filing of a
      post-effective amendment which indicates that all securities
      offered hereunder have been sold or which deregisters all
      securities then remaining unsold under this Registration
      Statement (other than Current Reports on
      <FONT style="white-space: nowrap">Form&#160;8-K</FONT>
      containing Regulation&#160;FD disclosure furnished under
      Item&#160;7.01 or Results of Operations and Financial Condition
      disclosure furnished under Item&#160;2.02 and exhibits relating
      to such disclosures, unless otherwise specifically stated in
      such Current Report on
      <FONT style="white-space: nowrap">Form&#160;8-K),</FONT>
      shall be deemed to be incorporated by reference in this
      Registration Statement and to be part hereof from the date of
      filing of such documents. Any statement contained herein or in a
      document incorporated or deemed to be incorporated by reference
      herein shall be deemed to be modified or superseded for purposes
      of this Registration Statement to the extent that a statement
      contained herein or in any other subsequently filed document
      which also is or is deemed to be incorporated by reference
      herein modifies or supersedes such earlier statement. Any
      statement so modified or superseded shall not be deemed, except
      as so modified or superseded, to constitute a part of this
      Registration Statement.
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
  <TR>
      <TD width="9%"></TD>
      <TD width="91%"></TD>
  </TR>
  
  <TR valign="top">
      <TD>
      <B><FONT style="font-family: 'Times New Roman', Times">ITEM&#160;4.<I>&#160;&#160;</I></FONT></B>
  </TD>
      <TD>
      <B><I><FONT style="font-family: 'Times New Roman', Times">DESCRIPTION
      OF SECURITIES</FONT></I></B>
  </TD>
  </TR>
  
  </TABLE>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Inapplicable.
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
  <TR>
      <TD width="9%"></TD>
      <TD width="91%"></TD>
  </TR>
  
  <TR valign="top">
      <TD>
      <B><FONT style="font-family: 'Times New Roman', Times">ITEM&#160;5.<I>&#160;&#160;</I></FONT></B>
  </TD>
      <TD>
      <B><I><FONT style="font-family: 'Times New Roman', Times">INTERESTS
      OF NAMED EXPERTS AND COUNSEL</FONT></I></B>
  </TD>
  </TR>
  
  </TABLE>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      The validity of the securities being registered pursuant to this
      Registration Statement has been passed upon for Nuance
      Communications, Inc. by Garrison R. Smith,&#160;Esq., Director,
      Corporate Legal Services of Nuance. Mr.&#160;Smith is paid a
      salary by Nuance, is a participant in various employee benefit
      plans offered to employees of Nuance generally, and has options
      to purchase shares of Nuance Common Stock.
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
  <TR>
      <TD width="9%"></TD>
      <TD width="91%"></TD>
  </TR>
  
  <TR valign="top">
      <TD>
      <B><FONT style="font-family: 'Times New Roman', Times">ITEM&#160;6.<I>&#160;&#160;</I></FONT></B>
  </TD>
      <TD>
      <B><I><FONT style="font-family: 'Times New Roman', Times">INDEMNIFICATION
      OF DIRECTORS AND OFFICERS</FONT></I></B>
  </TD>
  </TR>
  
  </TABLE>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Section&#160;145(a) of the General Corporation Law of the State
      of Delaware (&#147;Delaware Corporation Law&#148;) provides, in
      general, that a corporation shall have the power to indemnify
      any person who was or is a party or is threatened to be made a
      party to any threatened, pending or completed action, suit or
      proceeding, whether civil, criminal, administrative or
      investigative (other than an action by or in the right of the
      corporation), because the person is or was a director, officer,
      employee or agent of the corporation. Such indemnity may be
      against expenses (including attorneys&#146; fees), judgments,
      fines and amounts paid in settlement actually and reasonably
      incurred by the person in connection with such action, suit or
      proceeding, if the person acted in good faith and in a manner
      the person reasonably believed to be in or not opposed to the
      best interests of the corporation and if, with respect to any
      criminal action or proceeding, the person did not have
      reasonable cause to believe the person&#146;s conduct was
      unlawful.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Section&#160;145(b) of the Delaware Corporation Law provides, in
      general, that a corporation shall have the power to indemnify
      any person who was or is a party or is threatened to be made a
      party to any threatened, pending or completed action or suit by
      or in the right of the corporation to procure a judgment in its
      favor because the person is or was a director, officer, employee
      or agent of the corporation, against any expenses (including
      attorneys&#146; fees) actually and reasonably incurred by the
      person in connection with the defense or settlement of such
      action or suit if the person acted in good faith and in a manner
      the person reasonably believed to be in or not opposed to the
      best interests of the corporation, subject to certain additional
      limitations.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Section&#160;145(g) of the Delaware Corporation Law provides, in
      general, that a corporation shall have the power to purchase and
      maintain insurance on behalf of any person who is or was a
      director, officer, employee or agent of the corporation against
      any liability asserted against the person in any such capacity,
      or arising out of the person&#146;s status as such, whether or
      not the corporation would have the power to indemnify the person
      against such liability under the provisions of the law.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Article&#160;XI of the Restated Certificate of Incorporation, as
      amended, of the Registrant authorizes the Registrant, subject to
      certain limited exceptions, to indemnify its directors and
      officers to the fullest extent
  </DIV>
  
  <P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <BR>
      II-2
  </DIV><!-- END LOGICAL PAGE -->
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      permitted by the Delaware Corporation Law. Article&#160;II,
      Section&#160;6 of the Amended and Restated Bylaws of the
      Registrant, however, require the Registrant to indemnify its
      directors and officers to the fullest extent permitted by the
      Delaware Corporation Law. The directors and officers of the
      Registrant are insured under policies of insurance maintained by
      the Registrant, subject to the limits of the policies, against
      certain losses arising from any claims made against them by
      reason of being or having been such directors or officers. In
      addition, the Registrant has entered into contracts with certain
      of its directors providing for indemnification of such persons
      by the Registrant to the full extent authorized or permitted by
      law, subject to certain limited exceptions.
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
  <TR>
      <TD width="9%"></TD>
      <TD width="91%"></TD>
  </TR>
  
  <TR valign="top">
      <TD>
      <B><FONT style="font-family: 'Times New Roman', Times">ITEM&#160;7.<I>&#160;&#160;</I></FONT></B>
  </TD>
      <TD>
      <B><I><FONT style="font-family: 'Times New Roman', Times">EXEMPTION&#160;FROM
      REGISTRATION CLAIMED</FONT></I></B>
  </TD>
  </TR>
  
  </TABLE>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      The issuance of the shares being offered by the
      <FONT style="white-space: nowrap">Form&#160;S-8/S-3</FONT>
      resale prospectus were deemed to be exempt from registration
      under the Securities Act in reliance upon Section&#160;4(2) of
      the Securities Act or Regulation&#160;D promulgated thereunder.
  </DIV>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
  <TR>
      <TD width="9%"></TD>
      <TD width="91%"></TD>
  </TR>
  
  <TR valign="top">
      <TD>
      <B><FONT style="font-family: 'Times New Roman', Times">ITEM&#160;8.<I>&#160;&#160;</I></FONT></B>
  </TD>
      <TD>
      <B><I><FONT style="font-family: 'Times New Roman', Times">EXHIBITS</FONT></I></B>
  </TD>
  </TR>
  
  </TABLE>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
  <!-- Table Width Row -->
  <TR style="font-size: 1pt" valign="bottom">
      <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=01 type=lead -->
      <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=01 type=body -->
      <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=01 type=align1 -->
      <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
      <TD width="91%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
  </TR>
  <TR style="font-size: 8pt" valign="bottom" align="center">
  <TD colspan="3" nowrap align="center" valign="bottom">
      <B>Exhibit<BR>
      </B>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom">
  &nbsp;
  </TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom" align="center">
  <TD colspan="3" nowrap align="center" valign="bottom">
  <DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
      <B>Number</B>
  </DIV>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom">
  <DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
      <B>Description of Document</B>
  </DIV>
  </TD>
  </TR>
  <TR style="line-height: 3pt; font-size: 1pt">
  <TD>&nbsp;
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="right" valign="top">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="top">
      4
  </TD>
  <TD nowrap align="left" valign="top">
      .1(1)
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="left" valign="top">
      <FONT style="font-size: 10pt">Nuance Communications, Inc.
      Stand-Alone Stock Option Agreement with Donald Hunt dated
      October&#160;10, 2006
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="right" valign="top">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="top">
      4
  </TD>
  <TD nowrap align="left" valign="top">
      .2(1)
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="left" valign="top">
      <FONT style="font-size: 10pt">Nuance Communications, Inc.
      Stand-Alone Restricted Stock Purchase Agreement with Donald Hunt
      dated October&#160;10, 2006
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="right" valign="top">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="top">
      4
  </TD>
  <TD nowrap align="left" valign="top">
      .3(1)
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="left" valign="top">
      <FONT style="font-size: 10pt">Nuance Communications, Inc.
      Stand-Alone Restricted Stock Purchase Agreement with Donald Hunt
      dated October&#160;10, 2006
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="right" valign="top">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="top">
      4
  </TD>
  <TD nowrap align="left" valign="top">
      .4*
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="left" valign="top">
      <FONT style="font-size: 10pt">Nuance Communications, Inc.
      <FONT style="white-space: nowrap">Form&#160;Stand-Alone</FONT>
      Stock Option Agreement (new employees)
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="right" valign="top">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="top">
      4
  </TD>
  <TD nowrap align="left" valign="top">
      .5*
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="left" valign="top">
      <FONT style="font-size: 10pt">Nuance Communications, Inc.
      <FONT style="white-space: nowrap">Form&#160;Stand-Alone</FONT>
      Restricted Stock Unit Agreement (new employees)
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="right" valign="top">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="top">
      5
  </TD>
  <TD nowrap align="left" valign="top">
      .1*
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="left" valign="top">
      <FONT style="font-size: 10pt">Legal Opinion of Garrison Smith,
      Director, Corporate Legal Services of Nuance Communications, Inc.
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="right" valign="top">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="top">
      23
  </TD>
  <TD nowrap align="left" valign="top">
      .1*
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="left" valign="top">
      <FONT style="font-size: 10pt">Consent of S.R.
      Batliboi&#160;&#38; Associates
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="right" valign="top">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="top">
      23
  </TD>
  <TD nowrap align="left" valign="top">
      .2*
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="left" valign="top">
      <FONT style="font-size: 10pt">Consent of BDO Seidman, LLP
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="right" valign="top">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="top">
      23
  </TD>
  <TD nowrap align="left" valign="top">
      .3*
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="left" valign="top">
      <FONT style="font-size: 10pt">Consent of PricewaterhouseCoopers
      LLP
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="right" valign="top">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="top">
      23
  </TD>
  <TD nowrap align="left" valign="top">
      .4*
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="left" valign="top">
      <FONT style="font-size: 10pt">Consent of Grant Thornton LLP
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="right" valign="top">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="top">
      23
  </TD>
  <TD nowrap align="left" valign="top">
      .5*
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="left" valign="top">
      <FONT style="font-size: 10pt">Consent of Deloitte &#38; Touche
      LLP
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="right" valign="top">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="top">
      23
  </TD>
  <TD nowrap align="left" valign="top">
      .6*
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="left" valign="top">
      <FONT style="font-size: 10pt">Consent of Kost Forer
      Gabbay&#160;&#38; Kasierer
      </FONT>
  </TD>
  </TR>
  </TABLE>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
  
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV style="font-size: 1pt; margin-left: 0%; width: 13%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=999 iwidth=455 length=60 -->
  
  <DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
  
  
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
  
  <TR>
      <TD width="4%"></TD>
      <TD width="1%"></TD>
      <TD width="95%"></TD>
  </TR>
  
  <TR>
      <TD align="right" valign="top">
      *&#160;</TD>
      <TD></TD>
      <TD valign="bottom">
      Filed herewith</TD>
  </TR>
  
  <TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR>
      <TD align="right" valign="top">
      (1) </TD>
      <TD></TD>
      <TD valign="bottom">
      Incorporated by reference from the Registrant&#146;s Quarterly
      Report on Form
      <FONT style="white-space: nowrap">10-Q</FONT>
      <FONT style="white-space: nowrap">(No.&#160;0-27038)</FONT>
      for the fiscal quarter ended December&#160;31, 2006, filed with
      the Commission on February&#160;9, 2007.</TD>
  </TR>
  
  </TABLE>
  
  <DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
  <TR>
      <TD width="9%"></TD>
      <TD width="91%"></TD>
  </TR>
  
  <TR valign="top">
      <TD>
      <B><FONT style="font-family: 'Times New Roman', Times">ITEM&#160;9.<I>&#160;&#160;</I></FONT></B>
  </TD>
      <TD>
      <B><I><FONT style="font-family: 'Times New Roman', Times">UNDERTAKINGS</FONT></I></B>
  </TD>
  </TR>
  
  </TABLE>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      (a)&#160;The undersigned Registrant hereby undertakes:
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      (1)&#160;To file, during any period in which offers or sales are
      being made, a post-effective amendment to this Registration
      Statement:
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 8%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      (i)&#160;To include any prospectus required by
      section&#160;10(a)(3) of the Securities Act;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 8%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      (ii)&#160;To reflect in the prospectus any facts or events
      arising after the effective date of the Registration Statement
      (or the most recent post-effective amendment thereof) which,
      individually or in the aggregate, represent a fundamental change
      in the information 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
      prospectus filed with the Commission pursuant to
      Rule&#160;424(b) if, in the aggregate, the
  </DIV>
  
  <P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <BR>
      II-3
  </DIV><!-- END LOGICAL PAGE -->
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->
  
  <DIV align="left" style="margin-left: 8%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      changes in volume and price represent no more than
      20&#160;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 style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 8%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      (iii)&#160;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;
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <I>Provided, however, </I>that paragraphs&#160;(a)(1)(i) and
      (a)(1)(ii) do not apply if the Registration Statement is on
      <FONT style="white-space: nowrap">Form&#160;S-3,</FONT>
      <FONT style="white-space: nowrap">Form&#160;S-8</FONT>
      or
      <FONT style="white-space: nowrap">Form&#160;F-3,</FONT>
      and the information required to be included in a post-effective
      amendment by these paragraphs is contained in periodic reports
      filed with or furnished to the Commission by the Registrant
      pursuant to Section&#160;13 or Section&#160;15(d) of the
      Exchange Act that are incorporated by reference in this
      Registration Statement.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      (2)&#160;That, for the purpose of determining any liability
      under the Securities Act, each such post-effective amendment
      shall be deemed to be a new registration statement relating to
      the securities offered therein, and the offering of such
      securities at that time shall be deemed to be the initial bona
      fide offering thereof.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      (3)&#160;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 style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      (b)&#160;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&#160;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&#160;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.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      (c)&#160;Insofar as indemnification for liabilities arising
      under the Securities Act may be permitted to directors, officers
      and controlling persons of the Registrant pursuant to the
      foregoing provisions, or otherwise, the Registrant has been
      advised that in the opinion of the Securities and Exchange
      Commission such indemnification is against public policy as
      expressed in the Securities Act and is, therefore,
      unenforceable. In the event that a claim for indemnification
      against such liabilities (other than the payment by the
      Registrant of expenses incurred or paid by a director, officer
      or controlling person of the Registrant in the successful
      defense of any action, suit or proceeding) is asserted by such
      director, officer or controlling person in connection with the
      securities being registered, the Registrant will, unless in the
      opinion of its counsel the matter has been settled by
      controlling precedent, submit to a court of appropriate
      jurisdiction the question whether such indemnification by it is
      against public policy as expressed in the Securities Act and
      will be governed by the final adjudication of such issue.
  </DIV>
  
  <P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <BR>
      II-4
  </DIV><!-- END LOGICAL PAGE -->
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->
  <A name='110'>
  <DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><FONT style="font-family: 'Times New Roman', Times">SIGNATURES</FONT></B>
  </DIV>
  </A>
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      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
      <FONT style="white-space: nowrap">Form&#160;S-8/S-3</FONT>
      and has duly caused this Registration Statement to be signed on
      its behalf by the undersigned, thereunto duly authorized, in the
      city of Burlington state of Massachusetts, on April&#160;17,
      2007.
  </DIV>
  
  <DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <FONT style="font-variant: SMALL-CAPS">Nuance Communications,
      Inc.
      </FONT>
  </DIV>
  
  <DIV style="margin-top: 48pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
  
  <TR>
      <TD width="49%"></TD>
      <TD width="4%"></TD>
      <TD width="47%"></TD>
  </TR>
  
  <TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <TD>&nbsp;</TD>
      <TD>    By:&#160;
  </TD>
      <TD align="left">
      <DIV style="display:inline; text-align:left;">/s/&#160;&#160;Paul
      A. Ricci</DIV>
  </TD>
  </TR>
  
  </TABLE>
  
  <DIV style="font-size: 2pt; margin-left: 53%; width: 100%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=999 iwidth=455 length=0 -->
  
  <DIV align="left" style="margin-left: 53%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Paul A. Ricci
  </DIV>
  
  <DIV align="left" style="margin-left: 53%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <I>Chair of the Board and Chief Executive Officer</I>
  </DIV>
  
  <DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><FONT style="font-family: 'Times New Roman', Times">POWER OF
      ATTORNEY</FONT></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      We, the undersigned officers and directors of Nuance
      Communications, Inc. hereby constitute and appoint Paul A. Ricci
      and James R. Arnold,&#160;Jr., and each of them individually,
      our true and lawful
      <FONT style="white-space: nowrap">attorney-in-fact,</FONT>
      with full power of substitution, to sign for us and in our names
      in the capacities indicated below the Registration Statement
      filed herewith and any and all amendments to said Registration
      Statement, and generally to do all such things in our name and
      behalf in our capacities as officers and directors to enable
      Nuance Communications, Inc. 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
      attorney to said Registration Statement and any and all
      amendments thereto.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      Pursuant to the requirements of the Securities Act of 1933, this
      Registration Statement and Power of Attorney has been signed
      below by the following persons in the capacities and on the
      dates indicated.
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
  <!-- Table Width Row -->
  <TR style="font-size: 1pt" valign="bottom">
      <TD width="3%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
      <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
      <TD width="37%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
      <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
      <TD width="40%">&nbsp;</TD>	<!-- colindex=03 type=maindata -->
      <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
      <TD width="13%">&nbsp;</TD>	<!-- colindex=04 type=maindata -->
  </TR>
  <TR style="font-size: 8pt" valign="bottom" align="center">
  <TD colspan="3" nowrap align="center" valign="bottom">
  <DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
      <B>Signature</B>
  </DIV>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom">
  <DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
      <B>Title</B>
  </DIV>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom">
  <DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
      <B>Date</B>
  </DIV>
  </TD>
  </TR>
  <TR style="line-height: 12pt; font-size: 1pt">
  <TD>&nbsp;
  </TD>
  </TR>
  <TR valign="bottom">
  <TD colspan="3" valign="top">
      <DIV style="display:inline; text-align:left;"><FONT style="font-size: 10pt">/s/&#160;&#160;Paul
      A. Ricci</FONT></DIV><FONT style="font-size: 10pt"><BR>
      <DIV style="font-size: 2pt; margin-left: 0%; width: 100%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=201 iwidth=184 length=0 -->Paul
      A. Ricci
      </FONT>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="center" valign="top">
      <FONT style="font-size: 10pt">Chairman of the Board and Chief
      Executive Officer (Principal Executive Officer)
      </FONT>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="top">
      <FONT style="font-size: 10pt">April&#160;17, 2007
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom" style="line-height: 12pt">
  <TD colspan="3">
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  </TR>
  <TR valign="bottom">
  <TD colspan="3" valign="top">
      <DIV style="display:inline; text-align:left;"><FONT style="font-size: 10pt">/s/&#160;&#160;James
      R.
      Arnold,&#160;Jr.</FONT></DIV><FONT style="font-size: 10pt"><BR>
      <DIV style="font-size: 2pt; margin-left: 0%; width: 100%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=201 iwidth=184 length=0 -->James
      R. Arnold,&#160;Jr.
      </FONT>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="center" valign="top">
      <FONT style="font-size: 10pt">Senior Vice President and Chief
      Financial Officer (Principal Financial Officer)
      </FONT>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="top">
      <FONT style="font-size: 10pt">April&#160;17, 2007
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom" style="line-height: 12pt">
  <TD colspan="3">
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  </TR>
  <TR valign="bottom">
  <TD colspan="3" valign="top">
      <DIV style="display:inline; text-align:left;"><FONT style="font-size: 10pt">/s/&#160;&#160;Steven
      E. Hebert</FONT></DIV><FONT style="font-size: 10pt"><BR>
      <DIV style="font-size: 2pt; margin-left: 0%; width: 100%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=201 iwidth=184 length=0 -->Steven
      E. Hebert
      </FONT>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="center" valign="top">
      <FONT style="font-size: 10pt">Chief Accounting Officer
      (Principal Accounting Officer)
      </FONT>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="top">
      <FONT style="font-size: 10pt">April&#160;17, 2007
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom" style="line-height: 12pt">
  <TD colspan="3">
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  </TR>
  <TR valign="bottom">
  <TD colspan="3" valign="top">
      <DIV style="display:inline; text-align:left;"><FONT style="font-size: 10pt">/s/&#160;&#160;Charles
      W. Berger</FONT></DIV><FONT style="font-size: 10pt"><BR>
      <DIV style="font-size: 2pt; margin-left: 0%; width: 100%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=201 iwidth=184 length=0 -->Charles
      Berger
      </FONT>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="top">
      <FONT style="font-size: 10pt">Director
      </FONT>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="top">
      <FONT style="font-size: 10pt">April&#160;17, 2007
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom" style="line-height: 12pt">
  <TD colspan="3">
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  </TR>
  <TR valign="bottom">
  <TD colspan="3" valign="top">
      <DIV style="display:inline; text-align:left;"><FONT style="font-size: 10pt">&#160;&#160;&#160;&#160;</FONT></DIV><FONT style="font-size: 10pt"><BR>
      <DIV style="font-size: 2pt; margin-left: 0%; width: 100%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=201 iwidth=184 length=0 -->Robert
      J. Frankenberg
      </FONT>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="top">
      <FONT style="font-size: 10pt">Director
      </FONT>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="top">
  &nbsp;
  </TD>
  </TR>
  <TR valign="bottom" style="line-height: 12pt">
  <TD colspan="3">
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  </TR>
  <TR valign="bottom">
  <TD colspan="3" valign="top">
      <DIV style="display:inline; text-align:left;"><FONT style="font-size: 10pt">/s/&#160;&#160;Jeffrey
      A. Harris</FONT></DIV><FONT style="font-size: 10pt"><BR>
      <DIV style="font-size: 2pt; margin-left: 0%; width: 100%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=201 iwidth=184 length=0 -->Jeffrey
      Harris
      </FONT>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="top">
      <FONT style="font-size: 10pt">Director
      </FONT>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="top">
      <FONT style="font-size: 10pt">April&#160;16, 2007
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom" style="line-height: 12pt">
  <TD colspan="3">
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  </TR>
  <TR valign="bottom">
  <TD colspan="3" valign="top">
      <DIV style="display:inline; text-align:left;"><FONT style="font-size: 10pt">/s/&#160;&#160;William
      H. Janeway</FONT></DIV><FONT style="font-size: 10pt"><BR>
      <DIV style="font-size: 2pt; margin-left: 0%; width: 100%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=201 iwidth=184 length=0 -->William
      H. Janeway
      </FONT>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="top">
      <FONT style="font-size: 10pt">Director
      </FONT>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="center" valign="top">
      <FONT style="font-size: 10pt">April&#160;16, 2007
      </FONT>
  </TD>
  </TR>
  </TABLE>
  
  <P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <BR>
      II-5
  </DIV><!-- END LOGICAL PAGE -->
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->
  
  <TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
  <!-- Table Width Row -->
  <TR style="font-size: 1pt" valign="bottom">
      <TD width="3%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
      <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
      <TD width="37%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
      <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
      <TD width="40%">&nbsp;</TD>	<!-- colindex=03 type=maindata -->
      <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
      <TD width="13%">&nbsp;</TD>	<!-- colindex=04 type=maindata -->
  </TR>
  <TR style="font-size: 8pt" valign="bottom" align="center">
  <TD colspan="3" nowrap align="center" valign="bottom">
  <DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
      <B>Signature</B>
  </DIV>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom">
  <DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
      <B>Title</B>
  </DIV>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom">
  <DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
      <B>Date</B>
  </DIV>
  </TD>
  </TR>
  <TR style="line-height: 12pt; font-size: 1pt">
  <TD>&nbsp;
  </TD>
  </TR>
  <TR valign="bottom">
  <TD colspan="3" valign="top">
      <DIV style="display:inline; text-align:left;"><FONT style="font-size: 10pt">/s/&#160;&#160;Katharine
      A. Martin</FONT></DIV><FONT style="font-size: 10pt"><BR>
      <DIV style="font-size: 2pt; margin-left: 0%; width: 100%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=201 iwidth=184 length=0 -->Katharine
      A. Martin
      </FONT>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="top">
      <FONT style="font-size: 10pt">Director
      </FONT>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="top">
      <FONT style="font-size: 10pt">April&#160;16, 2007
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom" style="line-height: 12pt">
  <TD colspan="3">
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  </TR>
  <TR valign="bottom">
  <TD colspan="3" valign="top">
      <DIV style="display:inline; text-align:left;"><FONT style="font-size: 10pt">&#160;&#160;&#160;&#160;</FONT></DIV><FONT style="font-size: 10pt"><BR>
      <DIV style="font-size: 2pt; margin-left: 0%; width: 100%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=201 iwidth=184 length=0 -->Mark
      B. Myers
      </FONT>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="top">
      <FONT style="font-size: 10pt">Director
      </FONT>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="top">
  &nbsp;
  </TD>
  </TR>
  <TR valign="bottom" style="line-height: 12pt">
  <TD colspan="3">
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  </TR>
  <TR valign="bottom">
  <TD colspan="3" valign="top">
      <DIV style="display:inline; text-align:left;"><FONT style="font-size: 10pt">&#160;&#160;&#160;&#160;</FONT></DIV><FONT style="font-size: 10pt"><BR>
      <DIV style="font-size: 2pt; margin-left: 0%; width: 100%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=201 iwidth=184 length=0 -->Philip
      Quigley
      </FONT>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="top">
      <FONT style="font-size: 10pt">Director
      </FONT>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="top">
  &nbsp;
  </TD>
  </TR>
  <TR valign="bottom" style="line-height: 12pt">
  <TD colspan="3">
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD>
  &nbsp;
  </TD>
  </TR>
  <TR valign="bottom">
  <TD colspan="3" valign="top">
      <DIV style="display:inline; text-align:left;"><FONT style="font-size: 10pt">/s/&#160;&#160;Robert
      G. Teresi</FONT></DIV><FONT style="font-size: 10pt"><BR>
      <DIV style="font-size: 2pt; margin-left: 0%; width: 100%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=201 iwidth=184 length=0 -->Robert
      G. Teresi
      </FONT>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="top">
      <FONT style="font-size: 10pt">Director
      </FONT>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="center" valign="top">
      <FONT style="font-size: 10pt">April&#160;16, 2007
      </FONT>
  </TD>
  </TR>
  </TABLE>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
  
  </DIV>
  
  <P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
      <BR>
      II-6
  </DIV><!-- END LOGICAL PAGE -->
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="width: 87%; margin-left: 6%"><!-- BEGIN LOGICAL PAGE -->
  
  <DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">
  
      <B><FONT style="font-family: 'Times New Roman', Times">EXHIBIT&#160;INDEX</FONT></B>
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
  <!-- Table Width Row -->
  <TR style="font-size: 1pt" valign="bottom">
      <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=01 type=lead -->
      <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=01 type=body -->
      <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=01 type=align1 -->
      <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
      <TD width="91%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
  </TR>
  <TR style="font-size: 8pt" valign="bottom" align="center">
  <TD colspan="3" nowrap align="center" valign="bottom">
      <B>Exhibit<BR>
      </B>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom">
  &nbsp;
  </TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom" align="center">
  <TD colspan="3" nowrap align="center" valign="bottom">
  <DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
      <B>Number</B>
  </DIV>
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD nowrap align="center" valign="bottom">
  <DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
      <B>Description of Document</B>
  </DIV>
  </TD>
  </TR>
  <TR style="line-height: 3pt; font-size: 1pt">
  <TD>&nbsp;
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="right" valign="top">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="top">
      4
  </TD>
  <TD nowrap align="left" valign="top">
      .1(1)
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="left" valign="top">
      <FONT style="font-size: 10pt">Nuance Communications, Inc.
      Stand-Alone Stock Option Agreement with Donald Hunt dated
      October&#160;10, 2006
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="right" valign="top">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="top">
      4
  </TD>
  <TD nowrap align="left" valign="top">
      .2(1)
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="left" valign="top">
      <FONT style="font-size: 10pt">Nuance Communications, Inc.
      Stand-Alone Restricted Stock Purchase Agreement with Donald Hunt
      dated October&#160;10, 2006
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="right" valign="top">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="top">
      4
  </TD>
  <TD nowrap align="left" valign="top">
      .3(1)
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="left" valign="top">
      <FONT style="font-size: 10pt">Nuance Communications, Inc.
      Stand-Alone Restricted Stock Purchase Agreement with Donald Hunt
      dated October&#160;10, 2006
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="right" valign="top">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="top">
      4
  </TD>
  <TD nowrap align="left" valign="top">
      .4*
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="left" valign="top">
      <FONT style="font-size: 10pt">Nuance Communications, Inc.
      <FONT style="white-space: nowrap">Form&#160;Stand-Alone</FONT>
      Stock Option Agreement (new employees)
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="right" valign="top">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="top">
      4
  </TD>
  <TD nowrap align="left" valign="top">
      .5*
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="left" valign="top">
      <FONT style="font-size: 10pt">Nuance Communications, Inc.
      <FONT style="white-space: nowrap">Form&#160;Stand-Alone</FONT>
      Restricted Stock Unit Agreement (new employees)
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="right" valign="top">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="top">
      5
  </TD>
  <TD nowrap align="left" valign="top">
      .1*
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="left" valign="top">
      <FONT style="font-size: 10pt">Legal Opinion of Garrison Smith,
      Director, Corporate Legal Services of Nuance Communications, Inc.
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="right" valign="top">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="top">
      23
  </TD>
  <TD nowrap align="left" valign="top">
      .1*
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="left" valign="top">
      <FONT style="font-size: 10pt">Consent of S.R.
      Batliboi&#160;&#38; Associates
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="right" valign="top">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="top">
      23
  </TD>
  <TD nowrap align="left" valign="top">
      .2*
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="left" valign="top">
      <FONT style="font-size: 10pt">Consent of BDO Seidman, LLP
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="right" valign="top">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="top">
      23
  </TD>
  <TD nowrap align="left" valign="top">
      .3*
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="left" valign="top">
      <FONT style="font-size: 10pt">Consent of PricewaterhouseCoopers
      LLP
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="right" valign="top">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="top">
      23
  </TD>
  <TD nowrap align="left" valign="top">
      .4*
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="left" valign="top">
      <FONT style="font-size: 10pt">Consent of Grant Thornton LLP
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="right" valign="top">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="top">
      23
  </TD>
  <TD nowrap align="left" valign="top">
      .5*
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="left" valign="top">
      <FONT style="font-size: 10pt">Consent of Deloitte&#160;&#38;
      Touche LLP
      </FONT>
  </TD>
  </TR>
  <TR valign="bottom">
  <TD nowrap align="right" valign="top">
  &nbsp;
  </TD>
  <TD nowrap align="right" valign="top">
      23
  </TD>
  <TD nowrap align="left" valign="top">
      .6*
  </TD>
  <TD>
  &nbsp;
  </TD>
  <TD align="left" valign="top">
      <FONT style="font-size: 10pt">Consent of Kost Forer
      Gabbay&#160;&#38; Kasierer
      </FONT>
  </TD>
  </TR>
  </TABLE>
  
  <DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
  
  </DIV>
  
  <DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
  
  <DIV style="font-size: 1pt; margin-left: 0%; width: 13%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=999 iwidth=455 length=60 -->
  
  <DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>
  
  
  
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      <TD width="1%"></TD>
      <TD width="95%"></TD>
  </TR>
  
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      <TD align="right" valign="top">
      *&#160;</TD>
      <TD></TD>
      <TD valign="bottom">
      Filed herewith</TD>
  </TR>
  
  <TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>
  
  <TR>
      <TD align="right" valign="top">
      (1) </TD>
      <TD></TD>
      <TD valign="bottom">
      Incorporated by reference from the Registrant&#146;s Quarterly
      Report on
      <FONT style="white-space: nowrap">Form&#160;10-Q</FONT>
      <FONT style="white-space: nowrap">(No.&#160;0-27038)</FONT>
      for the fiscal quarter ended December&#160;31, 2006, filed with
      the Commission on February&#160;9, 2007.</TD>
  </TR>
  
  </TABLE>
  
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      <BR>
      II-7
  </DIV><!-- END LOGICAL PAGE -->
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text: sv8
  Table of Contents
  As filed with the Securities and Exchange Commission on
      April 18, 2007
  Registration
  No. 333-
  SECURITIES AND EXCHANGE
      COMMISSION
  Washington, D.C.
      20549
  Form
  S-8/S-3
  REGISTRATION
      STATEMENT
  UNDER
  THE SECURITIES ACT OF
      1933
  NUANCE COMMUNICATIONS,
      INC.
  (Exact name of Registrant as
      specified in its charter)
  Delaware
  94-3156479
  (State or other jurisdiction
      of
  incorporation or organization)
  (I.R.S. Employer
  Identification Number)
  1 Wayside Road
  Burlington, Massachusetts
      01803
  (Address of principal executive
      offices, including zip code)
  Stand-Alone Inducement
      Restricted Stock Grants
  and
  Stand-Alone Inducement Stock
      Option Grants
  (Full title of the
      plan)
  James R.
      Arnold, Jr.
  Chief Financial
      Officer
  Nuance Communications,
      Inc.
  1 Wayside Road
  Burlington, Massachusetts
      01803
  (Name and address of agent for
      service)
  (781) 565-5000
  (Telephone number, including
      area code, of agent for service)
  Copies to:
  Jo-Anne Sinclair, Esq.
  Vice President and General Counsel
  Nuance Communications, Inc.
  1 Wayside Road
  Burlington, Massachusetts 01803
  (781) 565-5000
  Katharine A.
      Martin, Esq.
  Robert Sanchez, Esq.
  Adam M. Dinow, Esq.
  Wilson Sonsini Goodrich & Rosati
  Professional Corporation
  650 Page Mill Road
  Palo Alto, CA
  94304-1050
  (650) 493-9300
  CALCULATION OF REGISTRATION
      FEE
  Proposed Maximum
  Proposed Maximum
  Amount of
  Title of Securities to
  Amount to be
  Offering Price
  Aggregate Offering
  Registration
  be Registered
  Registered(1)
  Per Share
  Price(3)
  Fee
  Common Stock, $0.001 par value,
      issued as inducement grants of restricted stock
  662,434 shares(2)
  $16.08(3)
  $10,651,939
  $327.01
  Common Stock, $0.001 par value, to
      be issued as inducement grants of restricted stock
  497,406 shares(4)
  $16.08(3)
  $7,998,288
  $245.55
  Common Stock, $0.001 par value,
      issued as inducement grants of stock options
  400,000 shares(5)
  $9.61
  $3,844,000
  $118.01
  Common Stock, $0.001 par value, to
      be issued as inducement grants of stock options
  736,500 shares(4)
  $16.08(3)
  $11,842,920
  $363.58
  (1)
  Pursuant to Rule 416 under the
      Securities Act, this Registration Statement shall also cover any
      additional shares of Nuance Communications, Inc.'s common
      stock that become issuable by reason of any stock split, stock
      dividend, recapitalization or other similar transaction.
  (2)
  Represents shares of common stock
      reserved for issuance pursuant to the inducement restricted
      stock granted on October 10, 2006 to Donald Hunt in
      connection with his employment.
  (3)
  Estimated solely for the purpose of
      computing the registration fee and based on the average high and
      low sale prices of the common stock of Nuance Communications,
      Inc. as reported on the Nasdaq Global Select Market on
      April 12, 2007 in accordance with Ruled 457(c) and 457(h)
      under the Securities Act.
  (4)
  Represents shares of common stock
      reserved for issuance pursuant certain inducement option grants
      and inducement restricted stock awards to be issued to certain
      new employees.
  (5)
  Represents shares of common stock
      reserved for issuance upon the exercise of inducement options
      granted on October 10, 2006 to Donald Hunt in connection
      with his employment.
  Table of Contents
  PROSPECTUS
  DATED APRIL 18, 2007
  662,434 SHARES
  Common Stock
  This prospectus relates to 662,434 shares of Common Stock
      of Nuance Communications, Inc. (we, the "Company" or
      "Nuance"), which may be offered from time to time by a
      stockholder of Nuance listed on page 10 for his own
      account. The Company will receive no part of the proceeds from
      sales made by the selling stockholder. The shares may be offered
      by the selling stockholder from time to time in one or more
      transactions in the
  over-the-counter
  market at prices prevailing therein, in negotiated transactions
      at such prices as may be agreed upon, or in a combination of
      such methods of sale. The price at which any of the shares may
      be sold, and the commissions, if any, paid in connection with
      any such sale, are unknown and may vary from transaction to
      transaction. The selling stockholder will bear all sales
      commissions and similar expenses. Any other expenses incurred by
      Nuance in connection with the registration and offering that are
      not borne by the selling stockholder will be borne by us.
  Our Common Stock is listed on the Nasdaq Global Select Market
      under the symbol "NUAN." On April 17, 2007, the
      last reported sale price for our common stock on the Nasdaq
      Global Select Market was $16.78 per share.
  Investing in our Common Stock
      involves risks.
  See "Risk Factors"
      beginning on page 2.
  The Securities and Exchange Commission may take the view that,
      under certain circumstances, the selling stockholder and any
      broker-dealers or agents that participate with the selling
      stockholder in the distribution of the shares may be deemed to
      be underwriters within the meaning of the Securities Act of
      1933, as amended. Commissions, discounts or concessions received
      by any such broker-dealer or agent may be deemed to be
      underwriting commissions under the Securities Act. See
      "Plan of Distribution."
  Neither the Securities and Exchange Commission nor any state
      securities commission has approved or disapproved of these
      securities or passed upon the adequacy or accuracy of this
      Prospectus. Any representation to the contrary is a criminal
      offense.
  The date of this Prospectus is April 18, 2007
  TABLE OF
      CONTENTS
  Page
  NUANCE
      COMMUNICATIONS, INC
  1
  FORWARD-LOOKING
      STATEMENTS
  1
  RISK
      FACTORS
  2
  USE OF
      PROCEEDS
  10
  SELLING
      STOCKHOLDER
  10
  PLAN OF
      DISTRIBUTION
  11
  LEGAL
      MATTERS
  12
  EXPERTS
  13
  INFORMATION
      INCORPORATED BY REFERENCE
  13
  INFORMATION
      REQUIRED IN THE REGISTRATION STATEMENT
  II-1
  SIGNATURES
  II-5
  EX-4.4 STAND ALONE STOCK OPTION AGREEMENT
  EX-4.5 STAND ALONE RESTRICTED STOCK OPTION AGREEMENT
  EX-5.1 LEGAL OPINION OF GARRISON SMITH
  EX-23.1 CONSENT OF S.R. BATLIBOI & ASSOCIATES
  EX-23.2 CONSENT OF BDO SEIDMAN, LLP
  EX-23.3 CONSENT OF PRICEWATERHOUSECOOPERS LLP
  EX-23.4 CONSENT OF GRANT THORNTON LLP
  EX-23.5 CONSENT OF DELOITTE & TOUCHE LLP
  EX-23.6 CONSENT OF KOST FORER GABBAY & KASIERER
  You should rely only on the information contained or
      incorporated by reference in this Prospectus and in any
      accompanying Prospectus supplement. We have not authorized
      anyone to provide you with information different from that
      contained in this Prospectus. The shares of Common Stock offered
      under this Prospectus are offered only in jurisdictions where
      offers and sales are permitted. The information contained in
      this Prospectus is accurate only as of the date of this
      Prospectus, regardless of the time of delivery of this
      Prospectus or of any sale of the Common Stock.
  IN THIS PROSPECTUS, THE "COMPANY,"
      "NUANCE," "WE," "US," AND
      "OUR" REFER TO NUANCE COMMUNICATIONS, INC.
  Table of Contents
  NUANCE
      COMMUNICATIONS, INC.
  Nuance was incorporated in 1992 as Visioneer, Inc. In 1999, we
      changed our name to ScanSoft, Inc. and also changed our ticker
      symbol to SSFT. In October 2004, we changed our fiscal year end
      to September 30, resulting in a nine-month fiscal year for
      2004. In October 2005, we changed our name to Nuance
      Communications, Inc., to reflect our core mission of being the
      world's most comprehensive and innovative provider of
      speech solutions, and in November 2005 we changed our ticker
      symbol to NUAN.
  Our corporate headquarters and executive offices are located at
      1 Wayside Road, Burlington, Massachusetts 01803. Our telephone
      number is
  781-565-5000.
  Our website is located on the internet at www.nuance.com.
  FORWARD-LOOKING
      STATEMENTS
  This Prospectus and the documents incorporated into this
      Prospectus by reference contain forward-looking statements that
      we have made pursuant to the provisions of the Private
      Securities Litigation Reform Act of 1995. Such forward-looking
      statements are not historical facts but rather are based on
      current expectations, estimates and projections about our
      industry, management's beliefs, and assumptions made by
      management. Words such as "expects,"
      "believes," "seeks," and variations of such
      words and similar expressions are intended to identify such
      forward-looking statements. These statements are not guarantees
      of future performance and are subject to certain risks,
      uncertainties and other factors, some of which are beyond our
      control, that are difficult to predict and could cause actual
      results to differ materially from those expressed or forecasted
      in such forward-looking statements. Such risks and uncertainties
      include those described in "Risk Factors" and
      elsewhere in this Prospectus and in the documents incorporated
      into this Prospectus by reference. You are cautioned not to
      place undue reliance on these forward-looking statements which
      reflect management's view only as of the date of this
      Prospectus. We undertake no obligation to update such statements
      or publicly release the result of any revisions to these
      forward-looking statements after the date hereof or to reflect
      the occurrence of unanticipated events.
  1
  Table of Contents
  RISK
      FACTORS
  You should carefully consider the risks described below,
      together with all of the other information included in or
      incorporated by reference into this prospectus, before making an
      investment decision. The risks and uncertainties described below
      are not the only ones we face. Additional risks and
      uncertainties not presently known to us or that we do not
      currently believe are important to an investor may also harm our
      business operations. If any of the events, contingencies,
      circumstances or conditions described in the following risks
      actually occurs, our business, financial condition or our
      results of operations could be seriously harmed. If that
      happens, the trading price of our common stock could decline and
      you may lose part or all of the value of any of our shares held
      by you.
  Risks
      Related to Our Business
  Our
      operating results may fluctuate significantly from period to
      period, and this may cause our stock price to
      decline.
  Our revenue and operating results have fluctuated in the past
      and we expect our revenue and operating results to continue to
      fluctuate in the future. Given this fluctuation, we believe that
      quarter to quarter comparisons of our revenue and operating
      results are not necessarily meaningful or an accurate indicator
      of our future performance. As a result, our results of
      operations may not meet the expectations of securities analysts
      or investors in the future. If this occurs, the price of our
      stock would likely decline. Factors that contribute to
      fluctuations in our operating results include the following:
  •
  slowing sales by our distribution and fulfillment partners to
      their customers, which may place pressure on these partners to
      reduce purchases of our products;
  •
  volume, timing and fulfillment of customer orders;
  •
  our efforts to generate additional revenue from our portfolio of
      intellectual property;
  •
  concentration of operations with one manufacturing partner and
      ability to control expenses related to the manufacture,
      packaging and shipping of our boxed software products;
  •
  customers delaying their purchasing decisions in anticipation of
      new versions of our products;
  •
  customers delaying, canceling or limiting their purchases as a
      result of the threat or results of terrorism;
  •
  introduction of new products by us or our competitors;
  •
  seasonality in purchasing patterns of our customers;
  •
  reduction in the prices of our products in response to
      competition or market conditions;
  •
  returns and allowance charges in excess of accrued amounts;
  •
  timing of significant marketing and sales promotions;
  •
  impairment charges against goodwill and other intangible assets;
  •
  write-offs of excess or obsolete inventory and accounts
      receivable that are not collectible;
  •
  increased expenditures incurred pursuing new product or market
      opportunities;
  •
  general economic trends as they affect retail and corporate
      sales; and
  •
  higher than anticipated costs related to fixed-price contracts
      with our customers.
  Due to the foregoing factors, among others, our revenue and
      operating results are difficult to forecast. Our expense levels
      are based in significant part on our expectations of future
      revenue, and we may not be able to reduce our expenses quickly
      to respond to a shortfall in projected revenue. Therefore, our
      failure to meet revenue expectations would seriously harm our
      operating results, financial condition and cash flows.
  2
  Table of Contents
  We
      have grown, and may continue to grow, through acquisitions,
      which could dilute our existing shareholders and could involve
      substantial integration risks.
  As part of our business strategy, we have in the past acquired,
      and expect to continue to acquire, other businesses and
      technologies. In connection with past acquisitions, we issued a
      substantial number of shares of our common stock as transaction
      consideration and also incurred significant debt to finance the
      cash consideration used for our acquisition of Dictaphone
      Corporation, Bluestar Resources Limited (the parent of Focus
      Enterprises Limited and Focus Infosys India Private Limited)
      (collectively, "Focus") and our pending acquisition of
      BeVocal. We may continue to issue equity securities for future
      acquisitions, which would dilute our existing stockholders,
      perhaps significantly depending on the terms of the acquisition.
      We may also incur additional debt in connection with future
      acquisitions, which, if available at all, may place additional
      restrictions on our ability to operate our business.
      Furthermore, our prior acquisitions required substantial
      integration and management efforts. Acquisitions of this nature
      involve a number of risks, including:
  •
  difficulty in transitioning and integrating the operations and
      personnel of the acquired businesses, including different and
      complex accounting and financial reporting systems;
  •
  potential disruption of our ongoing business and distraction of
      management;
  •
  potential difficulty in successfully implementing, upgrading and
      deploying in a timely and effective manner new operational
      information systems and upgrades of our finance, accounting and
      product distribution systems;
  •
  difficulty in incorporating acquired technology and rights into
      our products and technology;
  •
  unanticipated expenses and delays in completing acquired
      development projects and technology integration;
  •
  management of geographically remote units both in the United
      States and internationally;
  •
  impairment of relationships with partners and customers;
  •
  customers delaying purchases of our products pending resolution
      of product integration between our existing and our newly
      acquired products;
  •
  entering markets or types of businesses in which we have limited
      experience; and
  •
  potential loss of key employees of the acquired company.
  As a result of these and other risks, we may not realize
      anticipated benefits from our acquisitions. Any failure to
      achieve these benefits or failure to successfully integrate
      acquired businesses and technologies could seriously harm our
      business.
  Purchase
      accounting treatment of our acquisitions could decrease our net
      income in the foreseeable future, which could have a material
      and adverse effect on the market value of our common
      stock.
  Under accounting principles generally accepted in the United
      States of America, we have accounted for our acquisitions using
      the purchase method of accounting. Under purchase accounting, we
      record the market value of our common stock or other form of
      consideration issued in connection with the acquisition and the
      amount of direct transaction costs as the cost of acquiring the
      company or business. We have allocated that cost to the
      individual assets acquired and liabilities assumed, including
      various identifiable intangible assets such as acquired
      technology, acquired trade names and acquired customer
      relationships based on their respective fair values. Intangible
      assets generally will be amortized over a five to ten year
      period. Goodwill and certain intangible assets with indefinite
      lives, are not subject to amortization but are subject to at
      least an annual impairment analysis, which may result in an
      impairment charge if the carrying value exceeds its implied fair
      value. As of December 31, 2006, we had identified
      intangible assets amounting to approximately $217.2 million
      and goodwill of approximately $705.4 million.
  3
  Table of Contents
  Our
      significant debt could adversely affect our financial health and
      prevent us from fulfilling our obligations under our credit
      facility.
  We have a significant amount of debt. On April 5, 2007, we
      entered into an amended and restated credit facility which
      consists of a $442.0 million term loan due March 2013 and a
      $75.0 million revolving credit line due March 2012. Our
      debt level could have important consequences, for example it
      could:
  •
  require us to use of a large portion of our cash flow to pay
      principal and interest on the credit facility, which will reduce
      the availability of our cash flow to fund working capital,
      capital expenditures, research and development expenditures and
      other business activities;
  •
  restrict us from making strategic acquisitions or exploiting
      business opportunities;
  •
  place us at a competitive disadvantage compared to our
      competitors that have less debt; and
  •
  limit, along with the financial and other restrictive covenants
      in our debt, our ability to borrow additional funds, dispose of
      assets or pay cash dividends.
  In addition, a substantial portion of our debt bears interest at
      variable rates. If market interest rates increase, our debt
      service requirements will increase, which would adversely affect
      our cash flow. While we have entered into an interest rate swap
      agreement limiting our exposure for a portion of our debt, such
      agreement does not offer complete protection from this risk.
  We
      have a history of operating losses, and we may incur losses in
      the future, which may require us to raise additional capital on
      unfavorable terms.
  We reported net losses of approximately $1.2 million for
      the fiscal quarter ended December 31, 2006 and
      $22.9 million, $5.4 million and $9.4 million for
      fiscal years 2006, 2005 and 2004, respectively. We had an
      accumulated deficit of approximately $191.4 million at
      December 31, 2006. If we are unable to achieve and maintain
      profitability, the market price for our stock may decline,
      perhaps substantially. We cannot assure you that our revenue
      will grow or that we will achieve or maintain profitability in
      the future. If we do not achieve profitability, we may be
      required to raise additional capital to maintain or grow our
      operations. The terms of any additional capital, if available at
      all, may be highly dilutive to existing investors or contain
      other unfavorable terms, such as a high interest rate and
      restrictive covenants.
  We
      depend on limited or sole source suppliers for critical
      components. The inability to obtain sufficient components as
      required, and under favorable purchase terms, would harm our
      business.
  We are dependent on certain suppliers, including limited and
      sole source suppliers, to provide key components used in our
      products. We have experienced, and may continue to experience,
      delays in component deliveries, which in turn could cause delays
      in product shipments and require the redesign of certain
      products. In addition, if we are unable to procure necessary
      components under favorable purchase terms, including at
      favorable prices and with the order lead-times needed for the
      efficient and profitable operation of our business, our results
      of operations could suffer.
  Speech
      technologies may not achieve widespread acceptance by
      businesses, which could limit our ability to grow our speech
      business.
  We have invested and expect to continue to invest heavily in the
      acquisition, development and marketing of speech technologies.
      The market for speech technologies is relatively new and rapidly
      evolving. Our ability to increase revenue in the future depends
      in large measure on acceptance of speech technologies in general
      and our products in particular. The continued development of the
      market for our current and future speech solutions will also
      depend on the following factors:
  •
  consumer demand for speech-enabled applications;
  •
  development by third-party vendors of applications using speech
      technologies; and
  •
  continuous improvement in speech technology.
  4
  Table of Contents
  Sales of our speech products would be harmed if the market for
      speech technologies does not continue to develop or develops
      more slowly than we expect, and, consequently, our business
      could be harmed and we may not recover the costs associated with
      our investment in our speech technologies.
  The
      markets in which we operate are highly competitive and rapidly
      changing, and we may be unable to compete
      successfully.
  There are a number of companies that develop or may develop
      products that compete in our targeted markets. The individual
      markets in which we compete are highly competitive, and are
      rapidly changing. Within imaging, we compete directly with
      ABBYY, Adobe, I.R.I.S. and NewSoft. Within speech, we compete
      with AT&T, Fonix, IBM, Microsoft and Philips. Within
      healthcare dictation and transcription, we compete with Philips
      Medical, Spheris and other smaller providers. In speech, some of
      our partners such as Avaya, Cisco, Edify, Genesys and Nortel
      develop and market products that can be considered substitutes
      for our solutions. In addition, a number of smaller companies in
      both speech and imaging produce technologies or products that
      are in some markets competitive with our solutions. Current and
      potential competitors have established, or may establish,
      cooperative relationships among themselves or with third parties
      to increase the ability of their technologies to address the
      needs of our prospective customers.
  The competition in these markets could adversely affect our
      operating results by reducing the volume of the products we
      license or the prices we can charge. Some of our current or
      potential competitors, such as Adobe, IBM and Microsoft, have
      significantly greater financial, technical and marketing
      resources than we do. These competitors may be able to respond
      more rapidly than we can to new or emerging technologies or
      changes in customer requirements. They may also devote greater
      resources to the development, promotion and sale of their
      products than we do.
  Some of our customers, such as IBM and Microsoft, have developed
      or acquired products or technologies that compete with our
      products and technologies. These customers may give higher
      priority to the sale of these competitive products or
      technologies. To the extent they do so, market acceptance and
      penetration of our products, and therefore our revenue, may be
      adversely affected.
  Our success will depend substantially upon our ability to
      enhance our products and technologies and to develop and
      introduce, on a timely and cost-effective basis, new products
      and features that meet changing customer requirements and
      incorporate technological advancements. If we are unable to
      develop new products and enhance functionalities or technologies
      to adapt to these changes, or if we are unable to realize
      synergies among our acquired products and technologies, our
      business will suffer.
  The
      failure to successfully maintain the adequacy of our system of
      internal control over financial reporting could have a material
      adverse impact on our ability to report our financial results in
      an accurate and timely manner.
  Our management's assessment of the effectiveness of our
      internal control over financial reporting, as of
      September 30, 2005, identified a material weakness in our
      internal controls related to tax accounting, primarily as a
      result of a lack of necessary corporate accounting resources and
      ineffective execution of certain controls designed to prevent or
      detect actual or potential misstatements in the tax accounts.
      While we have taken remediation measures to correct this
      material weakness, which measures are more fully described in
      Item 9A of our Annual Report on
  Form 10-K/A,
  we cannot assure you that we will not have material weaknesses
      in our internal controls in the future. Any failure in the
      effectiveness of our system of internal control over financial
      reporting could have a material adverse impact on our ability to
      report our financial results in an accurate and timely manner.
  A
      significant portion of our revenue and a significant portion of
      our research and development are conducted internationally. Our
      results could be harmed by economic, political, regulatory and
      other risks associated with these international
      regions.
  Because we license our products worldwide, our business is
      subject to risks associated with doing business internationally.
      We anticipate that revenue from international operations will
      continue to increase in
  5
  Table of Contents
  the remainder of fiscal 2007. Reported international revenue,
      classified by the major geographic areas in which our customers
      are located, represented approximately $31.9 million for
      the fiscal quarter ended December 31, 2006 and
      approximately $100.2 million, $71.5 million and
      $39.4 million, for fiscal 2006, 2005 and 2004 respectively.
      Most of our international revenue is generated by sales in
      Europe and Asia. In addition, some of our products are developed
      and manufactured outside the United States. A significant
      portion of the development and manufacturing of our speech
      products are completed in Belgium, and a significant portion of
      our imaging research and development is conducted in Hungary. In
      connection with prior acquisitions we have added research and
      development resources in Aachen, Germany, Montreal, Canada and
      Tel Aviv, Israel. Accordingly, our future results could be
      harmed by a variety of factors associated with international
      sales and operations, including:
  •
  changes in a specific country's or region's economic
      conditions;
  •
  geopolitical turmoil, including terrorism and war;
  •
  trade protection measures and import or export licensing
      requirements imposed by the United States or by other countries;
  •
  compliance with foreign and domestic laws and regulations;
  •
  negative consequences from changes in applicable tax laws;
  •
  difficulties in staffing and managing operations in multiple
      locations in many countries;
  •
  difficulties in collecting trade accounts receivable in other
      countries; and
  •
  less effective protection of intellectual property.
  We are
      exposed to fluctuations in foreign currency exchange
      rates.
  Because we have international subsidiaries and distributors that
      operate and sell our products outside the United States, we are
      exposed to the risk of changes in foreign currency exchange
      rates or declining economic conditions in these countries. In
      certain circumstances, we have entered into forward exchange
      contracts to hedge against foreign currency fluctuations on
      intercompany balances with our foreign subsidiaries. We use
      these contracts to reduce our risk associated with exchange rate
      movements, as the gains or losses on these contracts are
      intended to offset any exchange rate losses or gains on the
      hedged transaction. We do not engage in foreign currency
      speculation. Hedges are designated and documented at the
      inception of the hedge and are evaluated for effectiveness
      monthly. Forward exchange contracts hedging firm commitments
      qualify for hedge accounting when they are designated as a hedge
      of the foreign currency exposure and they are effective in
      minimizing such exposure. With our increased international
      presence in a number of geographic locations and with
      international revenue projected to increase in the remainder of
      fiscal 2007, we are exposed to changes in foreign currencies
      including the Euro, British Pound, Canadian Dollar, Japanese
      Yen, Israeli New Shekel and the Hungarian Forint. Changes in the
      value of the Euro or other foreign currencies relative to the
      value of the U.S. dollar could adversely affect future
      revenue and operating results.
  Impairment
      of our intangible assets could result in significant charges
      which would adversely impact our future operating
      results.
  We have significant intangible assets, including goodwill and
      intangibles with indefinite lives, which are susceptible to
      valuation adjustments as a result of changes in various factors
      or conditions. The most significant intangible assets are
      patents and core technology, completed technology, customer
      relationships and trademarks. Customer relationships are
      amortized on an accelerated basis based upon the pattern in
      which the economic benefit of customer relationships are being
      utilized. Other identifiable intangible assets are amortized on
      a straight-line basis over their estimated useful lives. We
      assess the potential impairment of identifiable intangible
      assets whenever events or changes in circumstances indicate that
      the carrying value may not be recoverable. Factors which could
      trigger an impairment of such assets, include the following:
  •
  significant underperformance relative to historical or projected
      future operating results;
  6
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  •
  significant changes in the manner of or use of the acquired
      assets or the strategy for our overall business;
  •
  significant negative industry or economic trends;
  •
  significant decline in our stock price for a sustained
      period; and
  •
  a decline in our market capitalization below net book value.
  Future adverse changes in these or other unforeseeable factors
      could result in an impairment charge that would impact our
      results of operations and financial position in the reporting
      period identified. As of December 31, 2006, we had
      identified intangible assets amounting to approximately
      $217.2 million and goodwill of approximately
      $705.4 million.
  If we
      are unable to attract and retain key personnel, our business
      could be harmed.
  If any of our key employees were to leave us, we could face
      substantial difficulty in hiring qualified successors and could
      experience a loss in productivity while any successor obtains
      the necessary training and experience. Our employment
      relationships are generally at-will and we have had key
      employees leave us in the past. We cannot assure you that one or
      more key employees will not leave us in the future. We intend to
      continue to hire additional highly qualified personnel,
      including software engineers and operational personnel, but we
      may not be able to attract, assimilate or retain qualified
      personnel in the future. Any failure to attract, integrate,
      motivate and retain these employees could harm our business.
  Our
      medical transcription services may be subject to legal claims
      for failure to comply with laws governing the confidentiality of
      medical records.
  Healthcare professionals who use our medical transcription
      services deliver to us health information about their patients
      including information that constitutes a record under applicable
      law that we may store on our computer systems. Numerous federal
      and state laws and regulations, the common law and contractual
      obligations govern collection, dissemination, use and
      confidentiality of patient-identifiable health information,
      including:
  •
  state and federal privacy and confidentiality laws;
  •
  our contracts with customers and partners;
  •
  state laws regulating healthcare professionals;
  •
  Medicaid laws; and
  •
  the Health Insurance Portability and Accountability Act of 1996
      and related rules proposed by the Health Care Financing
      Administration.
  The Health Insurance Portability and Accountability Act of 1996
      establishes elements including, but not limited to, federal
      privacy and security standards for the use and protection of
      protected health information. Any failure by us or by our
      personnel or partners to comply with applicable requirements may
      result in a material liability to us.
  Although we have systems and policies in place for safeguarding
      protected health information from unauthorized disclosure, these
      systems and policies may not preclude claims against us for
      alleged violations of applicable requirements. There can be no
      assurance that we will not be subject to liability claims which
      could have a material adverse affect on our business, results of
      operations and financial condition.
  7
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  Risks
      Related to Our Intellectual Property and Technology
  Unauthorized
      use of our proprietary technology and intellectual property will
      adversely affect our business and results of
      operations.
  Our success and competitive position depend in large part on our
      ability to obtain and maintain intellectual property rights
      protecting our products and services. We rely on a combination
      of patents, copyrights, trademarks, service marks, trade
      secrets, confidentiality provisions and licensing arrangements
      to establish and protect our intellectual property and
      proprietary rights. Unauthorized parties may attempt to copy
      aspects of our products or to obtain, license, sell or otherwise
      use information that we regard as proprietary. Policing
      unauthorized use of our products is difficult and we may not be
      able to protect our technology from unauthorized use.
      Additionally, our competitors may independently develop
      technologies that are substantially the same or superior to ours
      and that do not infringe our rights. In these cases, we would be
      unable to prevent our competitors from selling or licensing
      these similar or superior technologies. In addition, the laws of
      some foreign countries do not protect our proprietary rights to
      the same extent as the laws of the United States. Although the
      source code for our proprietary software is protected both as a
      trade secret and as a copyrighted work, litigation may be
      necessary to enforce our intellectual property rights, to
      protect our trade secrets, to determine the validity and scope
      of the proprietary rights of others, or to defend against claims
      of infringement or invalidity. Litigation, regardless of the
      outcome, can be very expensive and can divert management efforts.
  Third
      parties have claimed and may claim in the future that we are
      infringing their intellectual property, and we could be exposed
      to significant litigation or licensing expenses or be prevented
      from selling our products if such claims are
      successful.
  From time to time, we are subject to claims that we or our
      customers may be infringing or contributing to the infringement
      of the intellectual property rights of others. We may be unaware
      of intellectual property rights of others that may cover some of
      our technologies and products. If it appears necessary or
      desirable, we may seek licenses for these intellectual property
      rights. However, we may not be able to obtain licenses from some
      or all claimants, the terms of any offered licenses may not be
      acceptable to us, and we may not be able to resolve disputes
      without litigation. Any litigation regarding intellectual
      property could be costly and time-consuming and could divert the
      attention of our management and key personnel from our business
      operations. In the event of a claim of intellectual property
      infringement, we may be required to enter into costly royalty or
      license agreements. Third parties claiming intellectual property
      infringement may be able to obtain injunctive or other equitable
      relief that could effectively block our ability to develop and
      sell our products.
  On November 8, 2006, VoiceSignal Technologies, Inc. filed
      an action against us and eleven of our resellers in the United
      States District Court for the Western District of Pennsylvania
      claiming patent infringement. Damages were sought in an
      unspecified amount. In the lawsuit, VoiceSignal alleges that we
      are infringing United States Patent No. 5,855,000 which is
      related to improving correction in a dictation application based
      on a two input analysis. We believe these claims have no merit
      and intend to defend the action vigorously.
  On May 31, 2006 GTX Corporation ("GTX"), filed an
      action against us in the United States District Court for the
      Eastern District of Texas claiming patent infringement. Damages
      were sought in an unspecified amount. In the lawsuit, GTX
      alleged that we are infringing United States Patent
      No. 7,016,536 entitled "Method and Apparatus for
      Automatic Cleaning and Enhancing of Scanned Documents." We
      believe these claims have no merit and intend to defend the
      action vigorously.
  On November 27, 2002, AllVoice Computing plc
      ("AllVoice") filed an action against us in the United
      States District Court for the Southern District of Texas
      claiming patent infringement. In the lawsuit, AllVoice alleges
      that we are infringing United States Patent No. 5,799,273
      entitled "Automated Proofreading Using Interface Linking
      Recognized Words to their Audio Data While Text is Being
      Changed" (the "273 Patent"). The '273 Patent
      generally discloses techniques for manipulating audio data
      associated with text generated by a speech recognition engine.
      Although we have several products in the speech recognition
      technology field, we believe that our products do not infringe
      the '273 Patent because, in addition to other defenses,
      they do not use the claimed techniques. Damages are sought in an
      unspecified amount. We filed an Answer on
  8
  Table of Contents
  December 23, 2002. The United States District Court for the
      Southern District of Texas entered summary judgment against
      AllVoice and dismissed all claims against Nuance on
      February 21, 2006. AllVoice filed a notice of appeal from
      this judgment on April 26, 2006. We believe these claims
      have no merit and intend to defend the action vigorously.
  We believe that the final outcome of the current litigation
      matters described above will not have a significant adverse
      effect on our financial position and results of operations.
      However, even if our defense is successful, the litigation could
      require significant management time and could be costly. Should
      we not prevail in these litigation matters, we may be unable to
      sell
  and/or
  license certain of our technologies we consider to be
      proprietary, and our operating results, financial position and
      cash flows could be adversely impacted.
  Our
      software products may have bugs, which could result in delayed
      or lost revenue, expensive correction, liability to our
      customers and claims against us.
  Complex software products such as ours may contain errors,
      defects or bugs. Defects in the solutions or products that we
      develop and sell to our customers could require expensive
      corrections and result in delayed or lost revenue, adverse
      customer reaction and negative publicity about us or our
      products and services. Customers who are not satisfied with any
      of our products may also bring claims against us for damages,
      which, even if unsuccessful, would likely be time-consuming to
      defend, and could result in costly litigation and payment of
      damages. Such claims could harm our reputation, financial
      results and competitive position.
  Risks
      Related to Our Corporate Structure, Organization and Common
      Stock
  The
      holdings of our two largest stockholders may enable them to
      influence matters requiring stockholder approval.
  On March 19, 2004, Warburg Pincus, a global private equity
      firm agreed to purchase all outstanding shares of our stock held
      by Xerox Corporation for approximately $80 million.
      Additionally, on May 9, 2005 and September 15, 2005 we
      sold shares of common stock, and warrants to purchase common
      stock to Warburg Pincus for aggregate gross proceeds of
      approximately $75.1 million. As of December 31, 2006,
      Warburg Pincus beneficially owned approximately 23% of our
      outstanding common stock, including warrants exercisable for up
      to 7,066,538 shares of our common stock and
      3,562,238 shares of our outstanding Series B Preferred
      Stock, each of which is convertible into one share of our common
      stock. Franklin Resources, Inc. is our second largest
      stockholder, owning approximately 5% of our common stock as of
      December 31, 2006. Because of their large holdings of our
      capital stock relative to other stockholders, each of these two
      stockholders acting individually, or together, have a strong
      influence over matters requiring approval by our stockholders.
  The
      market price of our common stock has been and may continue to be
      subject to wide fluctuations.
  Our stock price historically has been, and may continue to be,
      volatile. Various factors contribute to the volatility of our
      stock price, including, for example, quarterly variations in our
      financial results, new product introductions by us or our
      competitors and general economic and market conditions. While we
      cannot predict the individual effect that these factors may have
      on the market price of our common stock, these factors, either
      individually or in the aggregate, could result in significant
      volatility in our stock price during any given period of time.
      Moreover, companies that have experienced volatility in the
      market price of their stock often are subject to securities
      class action litigation. If we were the subject of such
      litigation, it could result in substantial costs and divert
      management's attention and resources.
  Compliance
      with changing regulation of corporate governance and public
      disclosure may result in additional expenses.
  Changing laws, regulations and standards relating to corporate
      governance and public disclosure, including the Sarbanes-Oxley
      Act of 2002, new regulations promulgated by the Securities and
      Exchange Commission and the rules of the NASDAQ Global Select
      Market, are resulting in increased general and administrative
      expenses for companies such as ours. These new or changed laws,
      regulations and standards are
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  Table of Contents
  subject to varying interpretations in many cases, and as a
      result, their application in practice may evolve over time as
      new guidance is provided by regulatory and governing bodies,
      which could result in higher costs necessitated by ongoing
      revisions to disclosure and governance practices. We are
      committed to maintaining high standards of corporate governance
      and public disclosure. As a result, we have and expect to
      continue to invest resources to comply with evolving laws,
      regulations and standards, and this investment may result in
      increased general and administrative expenses and a diversion of
      management time and attention from revenue-generating activities
      to compliance activities. If our efforts to comply with new or
      changed laws, regulations and standards differ from the
      activities intended by regulatory or governing bodies, our
      business may be harmed.
  We
      have implemented anti-takeover provisions, which could
      discourage or prevent a takeover, even if an acquisition would
      be beneficial to our stockholders.
  Provisions of our certificate of incorporation, bylaws and
      Delaware law, as well as other organizational documents could
      make it more difficult for a third party to acquire us, even if
      doing so would be beneficial to our stockholders. These
      provisions include:
  •
  authorized "blank check" preferred stock;
  •
  prohibiting cumulative voting in the election of directors;
  •
  limiting the ability of stockholders to call special meetings of
      stockholders;
  •
  requiring all stockholder actions to be taken at meetings of our
      stockholders; and
  •
  establishing advance notice requirements for nominations of
      directors and for stockholder proposals.
  USE OF
      PROCEEDS
  We will not receive any proceeds from the sale of the Common
      Stock by the selling stockholder. All net proceeds from the sale
      of the Common Stock covered by this Prospectus will go to the
      selling stockholder.
  SELLING
      STOCKHOLDER
  Up to 662,434 shares of common stock are being offered by
      this prospectus, all of which are being offered for resale for
      the account of the selling stockholder. Unless other noted
      below, the shares being offered were issued to the selling
      stockholder pursuant to two stand-alone restricted stock
      purchase Agreements, each of which is dated October 10,
      2006, by and between Nuance and Donald Hunt. The selling
      stockholder may from time to time offer and sell pursuant to
      this prospectus any or all of the Shares being registered.
  The following table sets forth information for the selling
      stockholder as of March 31, 2007. Beneficial ownership is
      determined in accordance with the Securities and Exchange
      Commission rules and includes securities that the selling
      stockholder has the right to acquire within 60 days after
      March 31, 2007. We believe that the selling stockholder has
      sole voting and investment power with respect to all shares of
      the common stock shown as beneficially owned by him. The selling
      stockholder may from time to time offer and sell pursuant to
      this prospectus any or all of the common stock being registered.
  Number of Shares
  Number of Shares
  Number of Shares
  to be Beneficially
  Owned Prior to
  Registered for
  Owned After
  Name
  Offering
  Sale Hereby
  Offering
  Donald Hunt(1)
  662,434
  (2)
  662,434
  (2)
  0
  (3)
  (1)
  Donald Hunt is our Senior Vice President, Worldwide Sales.
  (2)
  This prospectus also shall cover any additional shares of common
      stock which become issuable in connection with the shares
      registered for sale hereby by reason of any stock dividend,
      stock split, recapitalization or other similar transaction
      effected without the receipt of consideration which results in
      an increase in the number of our outstanding shares of common
      stock.
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  Table of Contents
  (3)
  Assumes sale of all of the shares offered; however, the selling
      stockholder may or may not sell any of the offered shares.
  PLAN OF
      DISTRIBUTION
  The selling stockholder and any of his pledgees, assignees and
  successors-in-interest
  may, from time to time, sell any or all of the shares of common
      stock beneficially owned by them and offered hereby directly or
      through one or more underwriters, broker-dealers or agents. If
      the common stock is sold through underwriters or broker-dealers,
      the selling stockholder will be responsible for underwriting
      discounts or commissions or agent's commissions. The common
      stock may be sold in one or more transactions at fixed prices,
      at prevailing market prices at the time of the sale, at varying
      prices determined at the time of sale, or at negotiated prices.
      The selling stockholder may use any one or more of the following
      methods when selling shares:
  •
  on any national securities exchange or quotation service on
      which the securities may be listed or quoted at the time of sale;
  •
  in the
  over-the-counter
  market;
  •
  in transactions otherwise than on these exchanges or systems or
      in the
  over-the-counter
  market;
  •
  through the writing of options, whether such options are listed
      on an options exchange or otherwise;
  •
  ordinary brokerage transactions and transactions in which the
      broker dealer solicits purchasers;
  •
  block trades in which the broker dealer will attempt to sell the
      shares as agent but may position and resell a portion of the
      block as principal to facilitate the transaction;
  •
  purchases by a broker dealer as principal and resale by the
      broker dealer for its account;
  •
  an exchange distribution in accordance with the rules of the
      applicable exchange;
  •
  privately negotiated transactions;
  •
  through the settlement of short sales;
  •
  broker-dealers may agree with the selling stockholder to sell a
      specified number of such shares at a stipulated price per share;
  •
  a combination of any such methods of sale; and
  •
  any other method permitted pursuant to applicable law.
  The selling stockholder may also sell shares under Rule 144
      under the Securities Act, if available, rather than under this
      Prospectus.
  In addition, the selling stockholder or his successors in
      interest may enter into hedging transactions with broker-dealers
      who may engage in short sales of shares in the course of hedging
      the positions they assume with the selling stockholder. The
      selling stockholder may also sell shares short and deliver the
      shares to close out such short positions. The selling
      stockholder or his successors in interest may also enter into
      option or other transactions with broker-dealers that require
      the delivery by such broker-dealers of the shares, which shares
      may be resold thereafter pursuant to this prospectus.
  Broker-dealers engaged by the selling stockholder may arrange
      for other brokers-dealers to participate in sales. If the
      selling stockholder effects such transactions through
      underwriters, broker-dealers or agents, such underwriters,
      broker-dealers or agents may receive commissions in the form of
      discounts, concessions or commissions from the selling
      stockholder or commissions from purchasers of the shares of
      common stock for whom they may act as agent or to whom they may
      sell as principal, or both (which discounts, concessions or
      commissions as to particular underwriters, broker-dealers or
      agents may be less than or in excess of those customary in the
      types of transactions involved).
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  The selling stockholder may from time to time pledge or grant a
      security interest in some or all of the shares of common stock
      owned by him and, if he defaults in the performance of his
      secured obligations, the pledgees or secured parties may offer
      and sell the shares of common stock from time to time under this
      Prospectus, or under an amendment to this Prospectus under
      Rule 424(b)(3) or other applicable provision of the
      Securities Act, amending, if necessary, the list of selling
      stockholders to include the pledgee, transferee or other
      successors in interest as selling stockholders under this
      Prospectus.
  The selling stockholder also may transfer the shares of common
      stock in other circumstances, in which case the transferees,
      pledgees or other successors in interest will be the selling
      beneficial owners for purposes of this Prospectus.
  The selling stockholder and any broker-dealers or agents that
      are involved in selling the shares may be deemed to be
      "underwriters" within the meaning of the Securities
      Act in connection with such sales. In such event, any
      commissions received by such broker-dealers or agents and any
      profit on the resale of the shares purchased by them may be
      deemed to be underwriting commissions or discounts under the
      Securities Act.
  The selling stockholder has informed us that he does not have
      any agreement or understanding, directly or indirectly, with any
      person to distribute the common stock. If the selling
      stockholder notifies us that a material arrangement has been
      entered into with a broker-dealer for the sale of shares through
      a block trade, special offering, exchange distribution or
      secondary distribution or a purchase by a broker or dealer, we
      will file a prospectus supplement, if required pursuant to
      Rule 424(c) under the Securities Act of 1933, setting forth:
  •
  the name of each of the participating broker-dealers;
  •
  the number of shares involved;
  •
  the price at which the shares were sold;
  •
  the commissions paid or discounts or concessions allowed to the
      broker-dealers, where applicable;
  •
  a statement to the effect that the broker-dealers did not
      conduct any investigation to verify the information set out or
      incorporated by reference in this Prospectus; and
  •
  any other facts material to the transaction.
  There can be no assurance that the selling stockholder will sell
      any or all of the shares of common stock registered pursuant to
      the shelf registration statement, of which this Prospectus forms
      a part.
  We are required to pay all fees and expenses incident to the
      registration of the shares. We have agreed to indemnify the
      selling stockholder against certain losses, claims, damages and
      liabilities, including liabilities under the Securities Act, or
      the selling stockholder may be entitled to contribution. We may
      be indemnified by the selling stockholder against civil
      liabilities, including liabilities under the Securities Act that
      may arise from written information furnished to us by the
      selling stockholder specifically for use in this Prospectus, in
      accordance with the related registration rights agreements, or
      we may be entitled to contribution.
  The selling stockholder does not intend to use any means of
      distributing or delivering the Prospectus other than by hand or
      the mails, and the selling stockholder does not intend to use
      any forms of prospectus other than printed prospectuses.
  Once sold under the shelf registration statement, of which this
      prospectus forms a part, the shares of common stock will be
      freely tradeable in the hands of persons other than our
      affiliates.
  LEGAL
      MATTERS
  The validity of the shares of Common Stock offered by this
      Prospectus has been passed upon for Nuance Communications, Inc.
      by Garrison R. Smith, Esq., Director, Corporate Legal
      Services of Nuance. Mr. Smith is paid a salary by Nuance,
      is a participant in various employee benefit plans offered to
      employees of Nuance generally, and has options to purchase
      shares of Nuance Common Stock.
  12
  Table of Contents
  EXPERTS
  The consolidated balance sheets of Nuance Communications, Inc.
      as of September 30, 2006 and 2005, and the related
      consolidated statements of operations, stockholders' equity
      and comprehensive income (loss), and cash flows for each of the
      two years in the period ended September 30, 2006, and for
      the nine-month period ended September 30, 2004,
      incorporated by reference into this Prospectus have been so
      incorporated in reliance on the report of BDO Seidman, LLP, an
      independent registered public accounting firm, given on the
      authority of said firm as experts in auditing and accounting.
  The consolidated financial statements of Bluestar Resources
      Limited, as of December 31, 2006 and 2005, and for the
      years then ended, included in Nuance Communications, Inc.'s
      Current Report on
  Form 8-K/A
  dated April 17, 2007, have been audited by S.R.
      Batliboi & Associates (a member firm of
      Ernst & Young Global), independent auditors as set
      forth in their report thereon, included therein, and
      incorporated herein by reference. Such consolidated financial
      statements are incorporated herein by reference in reliance on
      such report given on the authority of such firm as experts in
      accounting and auditing.
  The consolidated financial statements of Dictaphone Corporation
      as of December 31, 2005 and 2004, and for each of the three
      years in the period ended December 31, 2005 incorporated by
      reference into this Prospectus by reference from the Nuance
      Communications, Inc. Current Report on
  Form 8-K/A
  dated June 2, 2006, have been audited by
      PricewaterhouseCoopers LLP, an independent registered public
      accounting firm, and have been so incorporated in reliance upon
      the report of such firm given upon their authority as experts in
      accounting and auditing.
  The consolidated statements of operations, changes in
      stockholders' equity and cash flows of Dictaphone
      Corporation and its subsidiaries for the year ended
      December 31, 2003 incorporated by reference into this
      Prospectus by reference from the Nuance Communications, Inc.
      Current Report on
  Form 8-K/A
  dated June 2, 2006, have been audited by Grant Thornton
      LLP, an independent registered public accounting firm, and have
      been so incorporated in reliance upon the report of such firm
      given upon their authority as experts in accounting and auditing.
  The consolidated financial statements and the related financial
      statement schedules of the former Nuance Communications, Inc. as
      of December 31, 2004 and 2003 and for each of the three
      years in the period ended December 31, 2004 and the related
      financial statement schedules incorporated in this Prospectus by
      reference from the Nuance Communications, Inc. (formerly known
      as ScanSoft, Inc.). Current Report on
  Form 8-K
  dated September 15, 2005, have been audited by
      Deloitte & Touche LLP, an independent registered public
      accounting firm, as stated in their report, which is
      incorporated herein by reference, and have been so incorporated
      in reliance upon the report of such firm given upon their
      authority as experts in accounting and auditing.
  The audited historical financial statements of Phonetic Systems
      Ltd. as of December 31, 2004 and 2003, and for each of the
      three years in the period ended December 31, 2004
      incorporated into this Prospectus by reference from the Nuance
      Communications, Inc. Current Report on
  Form 8-K/A
  dated April 18, 2005, have been audited by Kost Forer
      Gabbay & Kasierer, a member of Ernst & Young
      Global, an independent registered public accounting firm, as
      stated in their report, which is incorporated herein by
      reference, and have been so incorporated in reliance upon the
      report of such firm given upon their authority as experts in
      accounting and auditing.
  INFORMATION
      INCORPORATED BY REFERENCE
  The SEC allows us to "incorporate by reference" the
      information we file with it, which means that we can disclose
      important information to you by referring you to those
      documents. The information incorporated by reference is an
      important part of this Prospectus, and information that we file
      later with the SEC will automatically update and supersede this
      information. We incorporate by reference the documents listed
      below and any future filings made with the SEC under
      Sections 13(a), 13(c), 14, or 15(d) of the Securities
      Exchange
  13
  Table of Contents
  Act of 1934 subsequent to the date of this registration
      statement until the selling stockholder listed on page 10
      of this
  Form S-8/S-3
  sell all of the shares of our Common Stock registered under this
      Prospectus:
  1. Nuance's registration statement on
  Form 8-A,
  as filed with the SEC on October 20, 1995;
  2. Nuance's annual report on
  Form 10-K/A
  for the year ended September 30, 2006, as filed with the
      SEC on December 15, 2006 (as amended on January 29,
      2007);
  3. Nuance's current report on
  Form 8-K/A,
  as filed with the SEC on April 18, 2005, reporting under
      Item 9.01;
  4. Nuance's current report on
  Form 8-K,
  as filed with the SEC on September 16, 2005, reporting
      under Items 1.01, 2.01, 2.05, 3.02, 5.02, and 9.01;
  5. Nuance's current report on
  Form 8-K/A,
  as filed with the SEC on June 2, 2006, reporting under
      Item 9.01;
  6. Nuance's current report on
  Form 8-K,
  as filed with the SEC on November 8, 2006, reporting under
      Items 1.01 and 9.01;
  7. Nuance's current report on
  Form 8-K,
  as filed with the SEC on December 11, 2006, reporting under
      Items 3.02, 8.01 and 9.01;
  8. Nuance's current report on
  Form 8-K,
  as filed with the SEC on December 19, 2006 (as amended on
      December 27, 2006), reporting under Item 5.02;
  9. Nuance's quarterly report on
  Form 10-Q
  for the quarter ended December 31, 2006, as filed with the
      SEC on February 9, 2007;
  10. Nuance's preliminary proxy statement, as filed
      with the SEC on February 15, 2007;
  11. Nuance's definitive proxy statement, as filed with
      the SEC on February 26, 2007;
  12. Nuance's current report on
  Form 8-K,
  as filed with the SEC on February 27, 2007, reporting under
      Items 1.01, 3.02, 7.01 and 9.01;
  13. Nuance's definitive proxy statement additional
      materials, as filed with the SEC on March 15, 2007;
  14. Nuance's current report on
  Form 8-K,
  as filed with the SEC on March 15, 2007, reporting under
      Items 5.02, 8.01 and 9.01;
  15. Nuance's current report on
  Form 8-K,
  as filed with the SEC on March 19, 2007, reporting under
      Items 1.01 and 9.01;
  16. Nuance's current report on
  Form 8-K,
  as filed with the SEC on March 22, 2007, reporting under
      Item 1.01;
  17. Nuance's current report on
  Form 8-K,
  as filed with the SEC on March 28, 2007, reporting under
      Items 2.01, 5.02 and 9.01;
  18. Nuance's current report on
  Form 8-K/A,
  as filed with the SEC on April 17, 2007, reporting under
      Item 9.01.
  This Prospectus is part of a Registration Statement filed with
      the SEC under the Securities Act of 1933. This Prospectus does
      not contain all of the information set forth in the Registration
      Statement. You should read the Registration Statement for
      further information about Nuance and our common stock.
  14
  Table of Contents
  Documents incorporated by reference are available from us,
      without charge, excluding all exhibits unless specifically
      incorporated by reference in the documents. You may obtain
      documents incorporated by reference in this Prospectus by
      writing to us at the following address or by calling us at the
      telephone number listed below:
  Nuance
      Communications, Inc.
  1 Wayside Road
  Burlington, Massachusetts 01803
  Attn: Investor Relations
  (781) 565-5000
  You should rely only on the information incorporated by
      reference or provided in this Prospectus or any prospectus
      supplement. We have not authorized anyone else to provide you
      with different information. You should not assume that the
      information in this Prospectus or any prospectus supplement is
      accurate as of any date other than the date on the front page of
      those documents.
  We file annual, quarterly and special reports, proxy statements
      and other information with the SEC. You may read and copy any
      document we file at the SEC's Public Reference Room in
      Washington, D.C., located at 100 F Street, N.E. Please call
      the SEC at
  1-800-SEC-0330
  for further information on the Public Reference Room. Our SEC
      filings are also available to the public over the internet from
      the SEC's web site at
  www.sec.gov
  , or our web site
      at
  www.nuance.com
  (which is not intended to be an active
      hyperlink in this prospectus). The contents of our website are
      not incorporated by reference in or otherwise a part of this
      prospectus.
  15
  Table of Contents
  PART II
  INFORMATION
      REQUIRED IN THE REGISTRATION STATEMENT
  ITEM 3.
  INCORPORATION
      OF DOCUMENTS BY REFERENCE
  The following documents and information previously filed with
      the Commission by the Company are hereby incorporated in this
      Registration Statement by reference:
  1. Nuance's registration statement on
  Form 8-A,
  as filed with the SEC on October 20, 1995;
  2. Nuance's annual report on
  Form 10-K/A
  for the year ended September 30, 2006, as filed with the
      SEC on December 15, 2006 (as amended on January 29,
      2007);
  3. Nuance's current report on
  Form 8-K/A,
  as filed with the SEC on April 18, 2005, reporting under
      Item 9.01;
  4. Nuance's current report on
  Form 8-K,
  as filed with the SEC on September 16, 2005, reporting
      under Items 1.01, 2.01, 2.05, 3.02, 5.02, and 9.01;
  5. Nuance's current report on
  Form 8-K/A,
  as filed with the SEC on June 2, 2006, reporting under
      Item 9.01;
  6. Nuance's current report on
  Form 8-K,
  as filed with the SEC on November 8, 2006, reporting under
      Items 1.01 and 9.01;
  7. Nuance's current report on
  Form 8-K,
  as filed with the SEC on December 11, 2006, reporting under
      Items 3.02, 8.01 and 9.01;
  8. Nuance's current report on
  Form 8-K,
  as filed with the SEC on December 19, 2006 (as amended on
      December 27, 2006), reporting under Item 5.02;
  9. Nuance's quarterly report on
  Form 10-Q
  for the quarter ended December 31, 2006, as filed with the
      SEC on February 9, 2007;
  10. Nuance's preliminary proxy statement, as filed
      with the SEC on February 15, 2007;
  11. Nuance's definitive proxy statement, as filed with
      the SEC on February 26, 2007;
  12. Nuance's current report on
  Form 8-K,
  as filed with the SEC on February 27, 2007, reporting under
      Items 1.01, 3.02, 7.01 and 9.01;
  13. Nuance's definitive proxy statement additional
      materials, as filed with the SEC on March 15, 2007;
  14. Nuance's current report on
  Form 8-K,
  as filed with the SEC on March 15, 2007, reporting under
      Items 5.02, 8.01 and 9.01;
  15. Nuance's current report on
  Form 8-K,
  as filed with the SEC on March 19, 2007, reporting under
      Items 1.01 and 9.01;
  16. Nuance's current report on
  Form 8-K,
  as filed with the SEC on March 22, 2007, reporting under
      Item 1.01;
  17. Nuance's current report on
  Form 8-K,
  as filed with the SEC on March 28, 2007, reporting under
      Items 2.01, 5.02 and 9.01;
  18. Nuance's current report on
  Form 8-K/A,
  as filed with the SEC on April 17, 2007, reporting under
      Item 9.01.
  II-1
  Table of Contents
  In addition, all documents subsequently filed with the
      Commission by the Registrant pursuant to Sections 13(a),
      13(c), 14 and 15(d) of the Exchange Act on or after the date of
      this Registration Statement and prior to the filing of a
      post-effective amendment which indicates that all securities
      offered hereunder have been sold or which deregisters all
      securities then remaining unsold under this Registration
      Statement (other than Current Reports on
  Form 8-K
  containing Regulation FD disclosure furnished under
      Item 7.01 or Results of Operations and Financial Condition
      disclosure furnished under Item 2.02 and exhibits relating
      to such disclosures, unless otherwise specifically stated in
      such Current Report on
  Form 8-K),
  shall be deemed to be incorporated by reference in this
      Registration Statement and to be part hereof from the date of
      filing of such documents. Any statement contained herein or in a
      document incorporated or deemed to be incorporated by reference
      herein shall be deemed to be modified or superseded for purposes
      of this Registration Statement to the extent that a statement
      contained herein or in any other subsequently filed document
      which also is or is deemed to be incorporated by reference
      herein modifies or supersedes such earlier statement. Any
      statement so modified or superseded shall not be deemed, except
      as so modified or superseded, to constitute a part of this
      Registration Statement.
  ITEM 4.
  DESCRIPTION
      OF SECURITIES
  Inapplicable.
  ITEM 5.
  INTERESTS
      OF NAMED EXPERTS AND COUNSEL
  The validity of the securities being registered pursuant to this
      Registration Statement has been passed upon for Nuance
      Communications, Inc. by Garrison R. Smith, Esq., Director,
      Corporate Legal Services of Nuance. Mr. Smith is paid a
      salary by Nuance, is a participant in various employee benefit
      plans offered to employees of Nuance generally, and has options
      to purchase shares of Nuance Common Stock.
  ITEM 6.
  INDEMNIFICATION
      OF DIRECTORS AND OFFICERS
  Section 145(a) of the General Corporation Law of the State
      of Delaware ("Delaware Corporation Law") provides, in
      general, that a corporation shall have the power to indemnify
      any person who was or is a party or is threatened to be made a
      party to any threatened, pending or completed action, suit or
      proceeding, whether civil, criminal, administrative or
      investigative (other than an action by or in the right of the
      corporation), because the person is or was a director, officer,
      employee or agent of the corporation. Such indemnity may be
      against expenses (including attorneys' fees), judgments,
      fines and amounts paid in settlement actually and reasonably
      incurred by the person in connection with such action, suit or
      proceeding, if the person acted in good faith and in a manner
      the person reasonably believed to be in or not opposed to the
      best interests of the corporation and if, with respect to any
      criminal action or proceeding, the person did not have
      reasonable cause to believe the person's conduct was
      unlawful.
  Section 145(b) of the Delaware Corporation Law provides, in
      general, that a corporation shall have the power to indemnify
      any person who was or is a party or is threatened to be made a
      party to any threatened, pending or completed action or suit by
      or in the right of the corporation to procure a judgment in its
      favor because the person is or was a director, officer, employee
      or agent of the corporation, against any expenses (including
      attorneys' fees) actually and reasonably incurred by the
      person in connection with the defense or settlement of such
      action or suit if the person acted in good faith and in a manner
      the person reasonably believed to be in or not opposed to the
      best interests of the corporation, subject to certain additional
      limitations.
  Section 145(g) of the Delaware Corporation Law provides, in
      general, that a corporation shall have the power to purchase and
      maintain insurance on behalf of any person who is or was a
      director, officer, employee or agent of the corporation against
      any liability asserted against the person in any such capacity,
      or arising out of the person's status as such, whether or
      not the corporation would have the power to indemnify the person
      against such liability under the provisions of the law.
  Article XI of the Restated Certificate of Incorporation, as
      amended, of the Registrant authorizes the Registrant, subject to
      certain limited exceptions, to indemnify its directors and
      officers to the fullest extent
  II-2
  Table of Contents
  permitted by the Delaware Corporation Law. Article II,
      Section 6 of the Amended and Restated Bylaws of the
      Registrant, however, require the Registrant to indemnify its
      directors and officers to the fullest extent permitted by the
      Delaware Corporation Law. The directors and officers of the
      Registrant are insured under policies of insurance maintained by
      the Registrant, subject to the limits of the policies, against
      certain losses arising from any claims made against them by
      reason of being or having been such directors or officers. In
      addition, the Registrant has entered into contracts with certain
      of its directors providing for indemnification of such persons
      by the Registrant to the full extent authorized or permitted by
      law, subject to certain limited exceptions.
  ITEM 7.
  EXEMPTION FROM
      REGISTRATION CLAIMED
  The issuance of the shares being offered by the
  Form S-8/S-3
  resale prospectus were deemed to be exempt from registration
      under the Securities Act in reliance upon Section 4(2) of
      the Securities Act or Regulation D promulgated thereunder.
  ITEM 8.
  EXHIBITS
  Exhibit
  Number
  Description of Document
  4
  .1(1)
  Nuance Communications, Inc.
      Stand-Alone Stock Option Agreement with Donald Hunt dated
      October 10, 2006
  4
  .2(1)
  Nuance Communications, Inc.
      Stand-Alone Restricted Stock Purchase Agreement with Donald Hunt
      dated October 10, 2006
  4
  .3(1)
  Nuance Communications, Inc.
      Stand-Alone Restricted Stock Purchase Agreement with Donald Hunt
      dated October 10, 2006
  4
  .4*
  Nuance Communications, Inc.
  Form Stand-Alone
  Stock Option Agreement (new employees)
  4
  .5*
  Nuance Communications, Inc.
  Form Stand-Alone
  Restricted Stock Unit Agreement (new employees)
  5
  .1*
  Legal Opinion of Garrison Smith,
      Director, Corporate Legal Services of Nuance Communications, Inc.
  23
  .1*
  Consent of S.R.
      Batliboi & Associates
  23
  .2*
  Consent of BDO Seidman, LLP
  23
  .3*
  Consent of PricewaterhouseCoopers
      LLP
  23
  .4*
  Consent of Grant Thornton LLP
  23
  .5*
  Consent of Deloitte & Touche
      LLP
  23
  .6*
  Consent of Kost Forer
      Gabbay & Kasierer
  *
  Filed herewith
  (1)
  Incorporated by reference from the Registrant's Quarterly
      Report on Form
  10-Q
  (No. 0-27038)
  for the fiscal quarter ended December 31, 2006, filed with
      the Commission on February 9, 2007.
  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
      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
      prospectus filed with the Commission pursuant to
      Rule 424(b) if, in the aggregate, the
  II-3
  Table of Contents
  changes in volume and price represent no more than
      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) do not apply if the Registration Statement is on
  Form S-3,
  Form S-8
  or
  Form F-3,
  and the information required to be included in a post-effective
      amendment by these paragraphs is contained in periodic reports
      filed with or furnished to the Commission by the Registrant
      pursuant to Section 13 or Section 15(d) of the
      Exchange Act that are incorporated by reference in this
      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
      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 an employee benefit plan's
      annual report pursuant to Section 15(d) of the Exchange
      Act) that is incorporated by reference in the registration
      statement shall be deemed to be a new registration statement
      relating to the securities offered therein, and the offering of
      such securities at that time shall be deemed to be the initial
      bona fide offering thereof.
  (c) Insofar as indemnification for liabilities arising
      under the Securities Act may be permitted to directors, officers
      and controlling persons of the Registrant pursuant to the
      foregoing provisions, or otherwise, the Registrant has been
      advised that in the opinion of the Securities and Exchange
      Commission such indemnification is against public policy as
      expressed in the Securities Act and is, therefore,
      unenforceable. In the event that a claim for indemnification
      against such liabilities (other than the payment by the
      Registrant of expenses incurred or paid by a director, officer
      or controlling person of the Registrant in the successful
      defense of any action, suit or proceeding) is asserted by such
      director, officer or controlling person in connection with the
      securities being registered, the Registrant will, unless in the
      opinion of its counsel the matter has been settled by
      controlling precedent, submit to a court of appropriate
      jurisdiction the question whether such indemnification by it is
      against public policy as expressed in the Securities Act and
      will be governed by the final adjudication of such issue.
  II-4
  Table of Contents
  SIGNATURES
  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/S-3
  and has duly caused this Registration Statement to be signed on
      its behalf by the undersigned, thereunto duly authorized, in the
      city of Burlington state of Massachusetts, on April 17,
      2007.
  Nuance Communications,
      Inc.
  By:
  /s/  Paul
      A. Ricci
  Paul A. Ricci
  Chair of the Board and Chief Executive Officer
  POWER OF
      ATTORNEY
  We, the undersigned officers and directors of Nuance
      Communications, Inc. hereby constitute and appoint Paul A. Ricci
      and James R. Arnold, Jr., and each of them individually,
      our true and lawful
  attorney-in-fact,
  with full power of substitution, to sign for us and in our names
      in the capacities indicated below the Registration Statement
      filed herewith and any and all amendments to said Registration
      Statement, and generally to do all such things in our name and
      behalf in our capacities as officers and directors to enable
      Nuance Communications, Inc. 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
      attorney to said Registration Statement and any and all
      amendments thereto.
  Pursuant to the requirements of the Securities Act of 1933, this
      Registration Statement and Power of Attorney has been signed
      below by the following persons in the capacities and on the
      dates indicated.
  Signature
  Title
  Date
  /s/  Paul
      A. Ricci
  Paul
      A. Ricci
  Chairman of the Board and Chief
      Executive Officer (Principal Executive Officer)
  April 17, 2007
  /s/  James
      R.
      Arnold, Jr.
  James
      R. Arnold, Jr.
  Senior Vice President and Chief
      Financial Officer (Principal Financial Officer)
  April 17, 2007
  /s/  Steven
      E. Hebert
  Steven
      E. Hebert
  Chief Accounting Officer
      (Principal Accounting Officer)
  April 17, 2007
  /s/  Charles
      W. Berger
  Charles
      Berger
  Director
  April 17, 2007
  Robert
      J. Frankenberg
  Director
  /s/  Jeffrey
      A. Harris
  Jeffrey
      Harris
  Director
  April 16, 2007
  /s/  William
      H. Janeway
  William
      H. Janeway
  Director
  April 16, 2007
  II-5
  Table of Contents
  Signature
  Title
  Date
  /s/  Katharine
      A. Martin
  Katharine
      A. Martin
  Director
  April 16, 2007
  Mark
      B. Myers
  Director
  Philip
      Quigley
  Director
  /s/  Robert
      G. Teresi
  Robert
      G. Teresi
  Director
  April 16, 2007
  II-6
  Table of Contents
  EXHIBIT INDEX
  Exhibit
  Number
  Description of Document
  4
  .1(1)
  Nuance Communications, Inc.
      Stand-Alone Stock Option Agreement with Donald Hunt dated
      October 10, 2006
  4
  .2(1)
  Nuance Communications, Inc.
      Stand-Alone Restricted Stock Purchase Agreement with Donald Hunt
      dated October 10, 2006
  4
  .3(1)
  Nuance Communications, Inc.
      Stand-Alone Restricted Stock Purchase Agreement with Donald Hunt
      dated October 10, 2006
  4
  .4*
  Nuance Communications, Inc.
  Form Stand-Alone
  Stock Option Agreement (new employees)
  4
  .5*
  Nuance Communications, Inc.
  Form Stand-Alone
  Restricted Stock Unit Agreement (new employees)
  5
  .1*
  Legal Opinion of Garrison Smith,
      Director, Corporate Legal Services of Nuance Communications, Inc.
  23
  .1*
  Consent of S.R.
      Batliboi & Associates
  23
  .2*
  Consent of BDO Seidman, LLP
  23
  .3*
  Consent of PricewaterhouseCoopers
      LLP
  23
  .4*
  Consent of Grant Thornton LLP
  23
  .5*
  Consent of Deloitte &
      Touche LLP
  23
  .6*
  Consent of Kost Forer
      Gabbay & Kasierer
  *
  Filed herewith
  (1)
  Incorporated by reference from the Registrant's Quarterly
      Report on
  Form 10-Q
  (No. 0-27038)
  for the fiscal quarter ended December 31, 2006, filed with
      the Commission on February 9, 2007.
  II-7