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  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt">As filed with the Securities and Exchange Commission on July&nbsp;22, 2008</DIV>
  
  
  <DIV align="right" style="font-size: 10pt; margin-top: 1pt">Registration No.&nbsp;333-_______
  </DIV>
  
  
  <DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
  <DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>
  
  
  
  
  <DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>UNITED STATES<BR>
  SECURITIES AND EXCHANGE COMMISSION</B>
  </DIV>
  
  <DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549<BR>
  <DIV align="center"><DIV style="font-size: 1pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></B>
  </DIV>
  
  <DIV align="center" style="font-size: 18pt; margin-top: 1pt"><B>FORM S-8</B>
  </DIV>
  
  
  <DIV align="center" style="font-size: 12pt; margin-top: 1pt"><B>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933<BR>
  <BR>
  <DIV align="center"><DIV style="font-size: 1pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></B>
  </DIV>
  
  <DIV align="center" style="font-size: 24pt; margin-top: 1pt"><B>BIOGEN IDEC INC.</B>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt">(Exact name of registrant as specified in its charter)</DIV>
  
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
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      <TD width="47%">&nbsp;</TD>
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  <TR valign="bottom">
      <TD align="center" valign="top"><FONT style="font-variant: SMALL-CAPS"><B>Delaware</B></FONT><BR>
  (State or other jurisdiction <BR>
  of incorporation or organization)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><B>33-0112644</B><BR>
  (I.R.S. Employer<BR>
  Identification No.)</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>14 Cambridge Center<BR>
  Cambridge, Massachusetts 02142</B><BR>
  (Address of principal executive offices, including zip code)<BR>
  <DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>BIOGEN IDEC INC. 2008 OMNIBUS EQUITY PLAN</B></DIV>
  
  <DIV align="center" style="font-size: 10pt">(Full title of the plan)
  <DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>SUSAN H. ALEXANDER, ESQ.<BR>
  Executive Vice President, General Counsel and Secretary<BR>
  Biogen Idec Inc.<BR>
  14 Cambridge Center<BR>
  Cambridge, Massachusetts 02142<BR>
  (617)&nbsp;679-2000</B><BR>
  (Name, address and telephone number, including area code, of agent for service)<BR>
  <DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>
  
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer,
  a non-accelerated filer, or a smaller reporting company.
  See the definitions of &#147;large
  accelerated filer,&#148; &#147;accelerated filer&#148; and &#147;smaller reporting company&#148; in Rule 12b-2 of the Exchange Act. (Check one):</DIV>
  
  
  
  <DIV align="center">
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  <TR style="font-size: 6pt">
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      <TD width="3%">&nbsp;</TD>
      <TD width="10%">&nbsp;</TD>
  </TR>
  <TR valign="top">
      <TD nowrap align="center" valign="top">Large accelerated filer <FONT face="Wingdings">&#254;</FONT>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" valign="top">Accelerated filer <FONT face="Wingdings">&#111;</FONT>&nbsp;</TD>
      <TD align="center">&nbsp;</TD>
      <TD nowrap align="center">Non-accelerated filer &nbsp; <FONT face="Wingdings">&#111;</FONT><BR>
  (Do not check if a smaller reporting company)</TD>
      <TD align="center">&nbsp;</TD>
      <TD nowrap align="center" valign="top">Smaller reporting company <FONT face="Wingdings">&#111;</FONT>&nbsp;</TD>
  </TR>
  </TABLE>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>CALCULATION OF REGISTRATION FEE</B></DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
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      <TD width="1%">&nbsp;</TD>
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      <TD width="2%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
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      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="7%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
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      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="8%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
  
      <TD width="1%">&nbsp;</TD>
  </TR><TR style="font-size: 1px" valign="bottom">
      <TD nowrap align="left" colspan="23" style="border-bottom: 3px double #000000">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD nowrap align="center"><I>Title of Securities to be</I></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><I>Amount to be</I></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><I>Proposed Maximum</I></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><I>Proposed Maximum</I></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><I>Amount of</I></TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD nowrap align="center"><I>Registered(1)</I></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><I>Registered(1)</I></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><I>Offering Price Per Share(2)</I></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><I>Aggregate Offering Price(2)</I></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><I>Registration Fee</I></TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  
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      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
                      <TD nowrap style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock, $.0005 par value per share</DIV></TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="right" style="border-top: 2px solid #000000">15,000,000 shares</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">62.83</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">942,450,000</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">37,038.29</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  </TR>
  <TR style="font-size: 1px" valign="bottom">
      <TD nowrap align="left" colspan="23" style="border-top: 3px double #000000">&nbsp;</TD>
  </TR>
  
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  <TR>
      <TD width="3%"></TD>
      <TD width="1%"></TD>
      <TD width="96"></TD>
  </TR>
  <TR><TD style="font-size: 3pt">&nbsp;</TD></TR>
  <TR valign="top">
      <TD nowrap align="left">(1)</TD>
      <TD>&nbsp;</TD>
      <TD>Includes associated rights to purchase Series&nbsp;X junior participating preferred stock. The
  aggregate number of shares to be registered is subject to adjustment by reason of stock
  splits, stock dividends and other events pursuant to the terms of the Biogen Idec Inc. 2008
  Omnibus Equity Plan (the &#147;2008 Plan&#148;), as applicable. Accordingly, pursuant to Rule&nbsp;416 under
  the Securities Act of 1933, (the &#147;Securities Act&#148;), this Registration Statement covers, in
  addition to the number of shares of common stock shown in the table above, an indeterminate
  number of shares of the Registrant&#146;s common stock which may be subject to grant or otherwise
  issuable by operation of the provisions of the 2008 Plan governing such adjustments.</TD>
  </TR>
  
  <TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top">
      <TD nowrap align="left">(2)</TD>
      <TD>&nbsp;</TD>
      <TD>Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(h)
  under the Securities Act. The proposed maximum offering price per share and the proposed
  maximum aggregate offering price are based upon the average of the high ($64.67) and low
  ($60.99) sales price for Registrant&#146;s common stock as reported on the NASDAQ Global Select
  Market on July&nbsp;15, 2008.</TD>
  </TR>
  
  </TABLE>
  
  
  
  <DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
  <DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
  
  
  
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
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  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <!-- TOC -->
  <A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>
  
  <P><CENTER>
  <TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
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  	<TD width="76%"></TD>
  </TR>
  <TR><TD colspan="9"><A HREF="#000">PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#001">Item&nbsp;3. Incorporation of Documents by Reference</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;4. Description of Securities</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#003">Item&nbsp;5. Interests of Named Experts and Counsel</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;6. Indemnification of Directors and Officers</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;7. Exemption From Registration Claimed</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;8. Exhibits</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#007">Item&nbsp;9. Undertakings</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#008">SIGNATURES AND POWER OF ATTORNEY</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#009">EXHIBIT INDEX</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b71288aaexv5.htm">Ex-5 Opinion of Ropes & Gray LLP</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b71288aaexv23w1.htm">Ex-23.1 Consent of PricewaterhouseCoopers LLP</A></TD></TR>
  </TABLE>
  </CENTER>
  <!-- /TOC -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  
  
  
  <!-- link1 "PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT" -->
  <DIV align="left"><A NAME="000"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART II<BR>
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
  </DIV>
  
  <!-- link2 "Item&nbsp;3. Incorporation of Documents by Reference" -->
  <DIV align="left"><A NAME="001"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;3. Incorporation of Documents by Reference.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Biogen Idec Inc. (&#147;Biogen Idec&#148; or &#147;Registrant&#148;), Commission File Number 000-19311, hereby
  incorporates the following documents filed with the Securities and Exchange Commission herein by
  reference:
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(a)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Biogen Idec&#146;s Annual Report on Form 10-K for the fiscal year ended December&nbsp;31,
  2007, filed on February&nbsp;14, 2008, as amended by an amendment on Form 10-K/A filed on
  April&nbsp;29, 2008;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(b)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Biogen Idec&#146;s Quarterly Reports on Form 10-Q for the quarterly period ended
  March&nbsp;31, 2008 and June&nbsp;30, 2008 filed on April&nbsp;23, 2008 and July&nbsp;22, 2008,
  respectively;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(c)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Biogen Idec&#146;s Current Reports on Form 8-K filed on January&nbsp;11, 2008, January
  28, 2008, February&nbsp;15, 2008, February&nbsp;27, 2008, March&nbsp;4, 2008, May&nbsp;29, 2008, May&nbsp;30,
  2008 (with respect to Item&nbsp;5.02 only) and July&nbsp;9, 2008;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(d)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The description of Biogen Idec&#146;s common stock contained in the Registration
  Statement on Form 8-B filed on June&nbsp;2, 1997, including any amendment or report updating
  such description of the common stock; and</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(e)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The description of Biogen Idec&#146;s preferred stock purchase rights contained in
  its Registration Statement on Form 8-A filed on August&nbsp;1, 1997, as amended by Form
  8-A/A filed on July&nbsp;27, 2001 and Form 8-A/A filed on June&nbsp;25, 2003, including any other
  amendment or report updating such description of the preferred stock purchase rights.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents subsequently filed by Biogen Idec pursuant to Sections&nbsp;13(a), 13(c), 14 and
  15(d) of the Securities Exchange Act of 1934 (&#147;Exchange Act&#148;), prior to the filing of a
  post-effective amendment which indicates that all securities offered have been sold or which
  deregisters all securities then remaining unsold, shall be incorporated by reference in this
  Registration Statement and shall be deemed to be part hereof from the date of filing of such
  documents. Any statement contained herein or in a document incorporated by reference shall be
  deemed to be modified or superseded for purposes of this Registration Statement to the extent that
  a statement contained in this Registration Statement or in any other subsequently filed document
  which also is or is deemed to be incorporated by reference herein modifies or supersedes such
  statement. Any such statement so modified or superseded shall not be deemed, except as so modified
  or superseded, to constitute a part of this Registration Statement.
  </DIV>
  
  <!-- link2 "Item&nbsp;4. Description of Securities" -->
  <DIV align="left"><A NAME="002"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;4. Description of Securities.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  </DIV>
  <!-- link2 "Item&nbsp;5. Interests of Named Experts and Counsel" -->
  <DIV align="left"><A NAME="003"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;5. Interests of Named Experts and Counsel.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  </DIV>
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  <!-- link2 "Item&nbsp;6. Indemnification of Directors and Officers" -->
  <DIV align="left"><A NAME="004"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;6. Indemnification of Directors and Officers.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article&nbsp;Ten of Biogen Idec&#146;s Amended and Restated Certificate of Incorporation, as amended,
  provides for the elimination of personal monetary liabilities of directors of Biogen Idec for any
  breach of their fiduciary duties to the full extent permitted by the General Corporation Law of
  Delaware (the &#147;GCL&#148;). Section&nbsp;102(b)(7) of the GCL enables a corporation in its certificate of
  incorporation to eliminate or limit the personal liability of members of its board of directors to
  the corporation or its shareholders for monetary damages for breach of fiduciary duty as a
  director, provided that the corporation shall not eliminate or limit the liability of a director
  for: (i)&nbsp;breaching his or her duty of loyalty; (ii)&nbsp;failing to act in good faith, engaging in
  intentional misconduct or knowingly violating the law; (iii)&nbsp;paying an unlawful dividend or
  approving an illegal stock repurchase; or (iv)&nbsp;obtaining an improper personal benefit.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;145 of the GCL provides that a corporation may indemnify directors and officers as
  well as other employees and agents against expenses (including attorneys&#146; fees), judgments, fines
  and amounts paid in settlement in connection with specified actions, suits or proceedings, whether
  civil, criminal, administrative or investigative (other than an action by or in the right of the
  corporation&nbsp;&#151; a &#147;derivative action&#148;), if they acted in good faith and in a manner they reasonably
  believed to be in or not opposed to the best interests of the corporation and, with respect to any
  criminal action or proceeding, had no reasonable cause to believe their conduct was unlawful. A
  similar standard is applicable in the case of derivative actions, except that indemnification only
  extends to expenses (including attorneys&#146; fees) actually and reasonably incurred in connection with
  the defense or settlement of such action, and the statute requires court approval before there can
  be any indemnification where the person seeking indemnification has been found liable to the
  corporation. Indemnification provided pursuant to Section&nbsp;145 is not exclusive of any other rights
  to which those seeking indemnification may be entitled to under any bylaw, agreement, disinterested
  director vote, stockholder vote or otherwise.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Biogen Idec&#146;s Amended and Restated By-laws provide that Biogen Idec shall provide, to the
  fullest extent authorized by the GCL, indemnification against all expense, liability and loss
  reasonably incurred by its directors, officers, or any other person who is or was serving at the
  request of the corporation as a director, officer, employee or agent of another related entity and
  shall advance expenses to such persons, in respect of any action, suit or proceeding, whether
  civil, criminal, administrative or investigative, by reason of the fact that he or she is or was
  serving in such capacity. In addition, Biogen Idec maintains directors&#146; and officers&#146; liability
  insurance which insures against certain liabilities that directors or officers of Biogen Idec may
  incur in such capacities.
  &nbsp;
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Biogen Idec also has in place agreements with certain of its officers and directors which
  affirm Biogen Idec&#146;s obligation to indemnify them to the fullest extent permitted by law and
  contain various procedural and other provisions which expand the protection afforded by Biogen
  Idec&#146;s by-laws.
  </DIV>
  <!-- link2 "Item&nbsp;7. Exemption From Registration Claimed" -->
  <DIV align="left"><A NAME="005"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;7. Exemption From Registration Claimed.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  </DIV>
  <!-- link2 "Item&nbsp;8. Exhibits" -->
  <DIV align="left"><A NAME="006"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;8. Exhibits.</B>
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">The exhibits listed on the Exhibit&nbsp;Index immediately preceding such exhibits are filed as part of
  this Registration Statement.
  </DIV>
  
  <!-- link2 "Item&nbsp;9. Undertakings" -->
  <DIV align="left"><A NAME="007"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;9. Undertakings.</B>
  </DIV>
  
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="5%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(a)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The undersigned Registrant hereby undertakes:</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="9%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(1)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>To file, during any period in which offers or sales are being
  made, a post-effective amendment to this Registration Statement:</TD>
  </TR>
  
  </TABLE>
  </DIV>
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  <DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  
  
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="10%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(i)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>To include any prospectus required by Section
  10(a)(3) of the Securities Act;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="10%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(ii)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>To reflect in the prospectus any facts or
  events arising after the effective date of the Registration Statement
  (or the most recent post-effective amendment thereof) which,
  individually or in the aggregate, represent a fundamental change in the
  information set forth in the Registration Statement. Notwithstanding
  the foregoing, any increase or decrease in volume of securities offered
  (if the total dollar value of securities offered would not exceed that
  which was registered) and any deviation from the low or high end of the
  estimated maximum offering range may be reflected in the form of a
  prospectus filed with the Securities and Exchange Commission pursuant
  to Rule 424(b) under the Securities Act if, in the aggregate, the
  changes in volume and price represent no more than a 20&nbsp;percent change
  in the maximum aggregate offering price set forth in the &#147;Calculation
  of Registration Fee&#148; table in the effective registration statement;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="10%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(iii)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>To include any material information with
  respect to the plan of distribution not previously disclosed in the
  Registration Statement or any material change to such information in
  the Registration Statement;</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 10%"><I>provided, however</I>, that paragraphs (a)(1)(i) and (a)(1)(ii) above shall not
  apply if the information required to be included in a post-effective
  amendment by those paragraphs is contained in periodic reports filed with or
  furnished to the Securities and Exchange Commission by the Registrant
  pursuant to Section&nbsp;13 or 15(d) of the Exchange Act that are incorporated by
  reference in the Registration Statement.
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="6%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(2)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>That, for the purpose of determining any liability under the
  Securities Act, each such post-effective amendment shall be deemed to be a new
  registration statement relating to the securities offered herein, and the
  offering of such securities at that time shall be deemed to be the initial <I>bona
  fide </I>offering thereof.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="6%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(3)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>To remove from registration by means of a post-effective
  amendment any of the securities being registered which remain unsold at the
  termination of the offering.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(b)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The undersigned Registrant hereby undertakes that, for purposes of determining
  any liability under the Securities Act, each filing of the Registrant&#146;s annual report
  pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each
  filing of an employee benefit plan&#146;s annual report pursuant to Section 15(d) of the
  Exchange Act) that is incorporated by reference in the Registration Statement shall be
  deemed to be a new Registration Statement relating to the securities offered therein,
  and the offering of such securities at that time shall be deemed to be the initial <I>bona
  fide </I>offering thereof.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(c)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Insofar as indemnification for liabilities arising under the Securities Act may
  be permitted to directors, officers and controlling persons of the Registrant pursuant
  to the provisions referred to in Item&nbsp;6 hereof, 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.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  <!-- link1 "SIGNATURES AND POWER OF ATTORNEY" -->
  <DIV align="left"><A NAME="008"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES AND POWER OF ATTORNEY</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it
  has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and
  has duly caused this Registration Statement to be signed on its behalf by the undersigned,
  thereunto duly authorized, in the City of Cambridge, Commonwealth of Massachusetts, on July&nbsp;22,
  2008.
  </DIV>
  
  <TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
  <TR>
      <TD width="48%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="35%">&nbsp;</TD>
      <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
      <TD valign="top" align="left">&nbsp;</TD>
      <TD colspan="3" align="left"><B>BIOGEN IDEC INC.</B><BR>
  &nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD valign="top">By:&nbsp;&nbsp;</TD>
      <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">&nbsp;&nbsp;/s/ James C. Mullen
  &nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="2" align="left">James C. Mullen&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="2" align="left">Chief Executive Officer and President&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  </TABLE>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has
  been signed by the following persons in the capacities indicated on July&nbsp;22, 2008.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Further, we, the undersigned officers and directors of the Registrant hereby severally
  constitute and appoint James C. Mullen, Paul J. Clancy and Susan H. Alexander and each of them
  singly, our true and lawful attorneys with full power to them, and each of them singly, to sign for
  us and in our names in the capacities as indicated, any and all amendments or supplements to this
  Registration Statement on Form S-8 of the Registrant, including post-effective amendments to the
  Registration Statement, and generally to do all such things in connection therewith in our name and
  on our behalf in our capacities as indicated to enable the Registrant to comply with the provisions
  of the Securities Act of 1933 and all requirements of the Securities and Exchange Commission,
  hereby ratifying and confirming our signatures as they may be signed by our said attorneys or any
  of them, to any and all amendments.
  </DIV>
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="45%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="50%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left" style="border-bottom: 1px solid #000000">Name</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000">Capacity</TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;/s/ James C. Mullen
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS">James C. Mullen</FONT>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director, Chief Executive Officer and President<br>
  (Principal Executive Officer)</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;/s/ Paul J. Clancy
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS">Paul J. Clancy</FONT>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Executive Vice President and Chief Financial Officer<br>
  (Principal Financial Officer)</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;/s/ Michael F. MacLean
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS">Michael F. MacLean</FONT>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Senior Vice President, Finance and Chief Accounting Officer<br>
  (Principal Accounting Officer)</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;/s/ Bruce R. Ross
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director and Chairman of the Board of Directors&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><FONT style="font-variant: SMALL-CAPS">Bruce R. Ross</FONT></DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS">Lawrence C. Best</FONT>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="45%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="50%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left" style="border-bottom: 1px solid #000000">Name</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000">Capacity</TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
  
  <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Marijn E. Dekkers&nbsp;
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS">Marijn E. Dekkers</FONT>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
  
  <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Alan B. Glassberg&nbsp;
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS">Alan B. Glassberg</FONT>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;/s/ Nancy L. Leaming
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><FONT style="font-variant: SMALL-CAPS">Nancy L. Leaming</FONT></DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;/s/ Robert W. Pangia
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><FONT style="font-variant: SMALL-CAPS">Robert W. Pangia</FONT></DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;/s/ Stelios Papadopoulos
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><FONT style="font-variant: SMALL-CAPS">Stelios Papadopoulos</FONT></DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;/s/ Cecil B. Pickett
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><FONT style="font-variant: SMALL-CAPS">Cecil B. Pickett</FONT></DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;/s/ Lynn Schenk
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><FONT style="font-variant: SMALL-CAPS">Lynn Schenk</FONT></DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;/s/ Phillip A. Sharp
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><FONT style="font-variant: SMALL-CAPS">Phillip A. Sharp</FONT></DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><FONT style="font-variant: SMALL-CAPS"> </FONT>/s/ William D. Young
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><FONT style="font-variant: SMALL-CAPS">William D. Young</FONT></DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  <!-- link1 "EXHIBIT INDEX" -->
  <DIV align="left"><A NAME="009"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>EXHIBIT INDEX</B>
  </DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="1%">&nbsp;</TD>
      <TD width="4%">&nbsp;</TD>
      <TD width="90%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left" style="border-bottom: 1px solid #000000">Exhibit*</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left" style="border-bottom: 1px solid #000000">Description</TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Amended and Restated Certificate of Incorporation. Filed as Exhibit&nbsp;3.1 to Biogen Idec&#146;s
  Annual Report on Form&nbsp;10-K for the year ended December&nbsp;31, 2003.</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Certificate of Amendment of Amended and Restated Certificate of Incorporation, dated as of
  May&nbsp;21, 2001. Filed as Exhibit&nbsp;3.2 to Biogen Idec&#146;s Annual Report on Form&nbsp;10-K for the year
  ended December&nbsp;31, 2003.</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Certificate Increasing the Number of Authorized Shares of Series&nbsp;X Junior Participating
  Preferred Stock, dated as of July&nbsp;26, 2001. Filed as Exhibit&nbsp;3.3 to Biogen Idec&#146;s Annual
  Report on Form&nbsp;10-K for the year ended December&nbsp;31, 2003.</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.4
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Certificate of Amendment of Amended and Restated Certificate of Incorporation, dated as of
  November&nbsp;12, 2003. Filed as Exhibit&nbsp;3.4 to Biogen Idec&#146;s Annual Report on Form&nbsp;10-K for the
  year ended December&nbsp;31, 2003.</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.5
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Amended and Restated Bylaws. Filed as Exhibit&nbsp;3.1 to Biogen Idec&#146;s Current Report on Form
  8-K filed on October&nbsp;3, 2005.</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.6
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Amended and Restated Rights Agreement dated as of July&nbsp;26, 2001 between Biogen Idec and
  Mellon Investor Services LLC. Filed as Exhibit&nbsp;4.1 to Biogen Idec&#146;s Amendment to Registration
  Statement on Form&nbsp;8-A/A filed on July&nbsp;27, 2001.</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.7
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Amendment No.&nbsp;1 to Amended and Restated Rights Agreement dated as of June&nbsp;20, 2003 between
  Biogen Idec and Mellon Investor Services LLC. Filed as Exhibit&nbsp;4.1 to Biogen Idec&#146;s Current
  Report on Form&nbsp;8-K filed on June&nbsp;23, 2003.</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5 &#043;
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Opinion of Ropes &#038; Gray LLP.</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1 &#043;
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of PricewaterhouseCoopers LLP, an independent registered public accounting firm.</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2 &#043;
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Ropes &#038; Gray LLP (included in its opinion in Exhibit&nbsp;5).</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24 &#043;
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Powers of Attorney (contained in Part II hereof under Signatures and Power of Attorney).</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Biogen Idec Inc. 2008 Omnibus Equity Plan. Filed as Appendix&nbsp;A to Biogen Idec&#146;s Definitive
  Proxy Statement on Schedule&nbsp;14A filed on May&nbsp;8, 2008.</TD>
  </TR>
  <!-- End Table Body -->
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  <DIV style="font-size: 3pt; margin-top: 16pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
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  </TR>
  
  <TR valign="top">
      <TD nowrap align="left">*</TD>
      <TD>&nbsp;</TD>
      <TD>Unless otherwise indicated, exhibits were previously filed with the Securities and Exchange
  Commission under Commission File Number 000-19311 and are incorporated herein by reference.</TD>
  </TR>
  
  <TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top">
      <TD nowrap align="left">&#043;</TD>
      <TD>&nbsp;</TD>
      <TD>Filed herewith.</TD>
  </TR>
  
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text: sv8
  Table of Contents
  As filed with the Securities and Exchange Commission on July 22, 2008
  Registration No. 333-_______
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
  BIOGEN IDEC INC.
  (Exact name of registrant as specified in its charter)
  Delaware
  (State or other jurisdiction
  of incorporation or organization)
  33-0112644
  (I.R.S. Employer
  Identification No.)
  14 Cambridge Center
  Cambridge, Massachusetts 02142
  (Address of principal executive offices, including zip code)
  BIOGEN IDEC INC. 2008 OMNIBUS EQUITY PLAN
  (Full title of the plan)
  SUSAN H. ALEXANDER, ESQ.
  Executive Vice President, General Counsel and Secretary
  Biogen Idec Inc.
  14 Cambridge Center
  Cambridge, Massachusetts 02142
  (617) 679-2000
  (Name, address and telephone number, including area code, of agent for service)
  Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer,
  a non-accelerated filer, or a smaller reporting company.
  See the definitions of "large
  accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act. (Check one):
  Large accelerated filer
  þ
  Accelerated filer
  o
  Non-accelerated filer
  o
  (Do not check if a smaller reporting company)
  Smaller reporting company
  o
  CALCULATION OF REGISTRATION FEE
  Title of Securities to be
  Amount to be
  Proposed Maximum
  Proposed Maximum
  Amount of
  Registered(1)
  Registered(1)
  Offering Price Per Share(2)
  Aggregate Offering Price(2)
  Registration Fee
  Common Stock, $.0005 par value per share
  15,000,000 shares
  $
  62.83
  $
  942,450,000
  $
  37,038.29
  (1)
  Includes associated rights to purchase Series X junior participating preferred stock. The
  aggregate number of shares to be registered is subject to adjustment by reason of stock
  splits, stock dividends and other events pursuant to the terms of the Biogen Idec Inc. 2008
  Omnibus Equity Plan (the "2008 Plan"), as applicable. Accordingly, pursuant to Rule 416 under
  the Securities Act of 1933, (the "Securities Act"), this Registration Statement covers, in
  addition to the number of shares of common stock shown in the table above, an indeterminate
  number of shares of the Registrant's common stock which may be subject to grant or otherwise
  issuable by operation of the provisions of the 2008 Plan governing such adjustments.
  (2)
  Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(h)
  under the Securities Act. The proposed maximum offering price per share and the proposed
  maximum aggregate offering price are based upon the average of the high ($64.67) and low
  ($60.99) sales price for Registrant's common stock as reported on the NASDAQ Global Select
  Market on July 15, 2008.
  TABLE OF CONTENTS
  PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference
  Item 4. Description of Securities
  Item 5. Interests of Named Experts and Counsel
  Item 6. Indemnification of Directors and Officers
  Item 7. Exemption From Registration Claimed
  Item 8. Exhibits
  Item 9. Undertakings
  SIGNATURES AND POWER OF ATTORNEY
  EXHIBIT INDEX
  Ex-5 Opinion of Ropes & Gray LLP
  Ex-23.1 Consent of PricewaterhouseCoopers LLP
  Table of Contents
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  Biogen Idec Inc. ("Biogen Idec" or "Registrant"), Commission File Number 000-19311, hereby
  incorporates the following documents filed with the Securities and Exchange Commission herein by
  reference:
  (a)
  Biogen Idec's Annual Report on Form 10-K for the fiscal year ended December 31,
  2007, filed on February 14, 2008, as amended by an amendment on Form 10-K/A filed on
  April 29, 2008;
  (b)
  Biogen Idec's Quarterly Reports on Form 10-Q for the quarterly period ended
  March 31, 2008 and June 30, 2008 filed on April 23, 2008 and July 22, 2008,
  respectively;
  (c)
  Biogen Idec's Current Reports on Form 8-K filed on January 11, 2008, January
  28, 2008, February 15, 2008, February 27, 2008, March 4, 2008, May 29, 2008, May 30,
  2008 (with respect to Item 5.02 only) and July 9, 2008;
  (d)
  The description of Biogen Idec's common stock contained in the Registration
  Statement on Form 8-B filed on June 2, 1997, including any amendment or report updating
  such description of the common stock; and
  (e)
  The description of Biogen Idec's preferred stock purchase rights contained in
  its Registration Statement on Form 8-A filed on August 1, 1997, as amended by Form
  8-A/A filed on July 27, 2001 and Form 8-A/A filed on June 25, 2003, including any other
  amendment or report updating such description of the preferred stock purchase rights.
  All documents subsequently filed by Biogen Idec pursuant to Sections 13(a), 13(c), 14 and
  15(d) of the Securities Exchange Act of 1934 ("Exchange Act"), prior to the filing of a
  post-effective amendment which indicates that all securities offered have been sold or which
  deregisters all securities then remaining unsold, shall be incorporated by reference in this
  Registration Statement and shall be deemed to be part hereof from the date of filing of such
  documents. Any statement contained herein or in a document incorporated by reference shall be
  deemed to be modified or superseded for purposes of this Registration Statement to the extent that
  a statement contained in this Registration Statement or in any other subsequently filed document
  which also is or is deemed to be incorporated by reference herein modifies or supersedes such
  statement. Any such statement so modified or superseded shall not be deemed, except as so modified
  or superseded, to constitute a part of this Registration Statement.
  Item 4. Description of Securities.
  Not applicable.
  Item 5. Interests of Named Experts and Counsel.
  Not applicable.
  Table of Contents
  Item 6. Indemnification of Directors and Officers.
  Article Ten of Biogen Idec's Amended and Restated Certificate of Incorporation, as amended,
  provides for the elimination of personal monetary liabilities of directors of Biogen Idec for any
  breach of their fiduciary duties to the full extent permitted by the General Corporation Law of
  Delaware (the "GCL"). Section 102(b)(7) of the GCL enables a corporation in its certificate of
  incorporation to eliminate or limit the personal liability of members of its board of directors to
  the corporation or its shareholders for monetary damages for breach of fiduciary duty as a
  director, provided that the corporation shall not eliminate or limit the liability of a director
  for: (i) breaching his or her duty of loyalty; (ii) failing to act in good faith, engaging in
  intentional misconduct or knowingly violating the law; (iii) paying an unlawful dividend or
  approving an illegal stock repurchase; or (iv) obtaining an improper personal benefit.
  Section 145 of the GCL provides that a corporation may indemnify directors and officers as
  well as other employees and agents against expenses (including attorneys' fees), judgments, fines
  and amounts paid in settlement in connection with specified actions, suits or proceedings, whether
  civil, criminal, administrative or investigative (other than an action by or in the right of the
  corporation — a "derivative action"), if they acted in good faith and in a manner they reasonably
  believed to be in or not opposed to the best interests of the corporation and, with respect to any
  criminal action or proceeding, had no reasonable cause to believe their conduct was unlawful. A
  similar standard is applicable in the case of derivative actions, except that indemnification only
  extends to expenses (including attorneys' fees) actually and reasonably incurred in connection with
  the defense or settlement of such action, and the statute requires court approval before there can
  be any indemnification where the person seeking indemnification has been found liable to the
  corporation. Indemnification provided pursuant to Section 145 is not exclusive of any other rights
  to which those seeking indemnification may be entitled to under any bylaw, agreement, disinterested
  director vote, stockholder vote or otherwise.
  Biogen Idec's Amended and Restated By-laws provide that Biogen Idec shall provide, to the
  fullest extent authorized by the GCL, indemnification against all expense, liability and loss
  reasonably incurred by its directors, officers, or any other person who is or was serving at the
  request of the corporation as a director, officer, employee or agent of another related entity and
  shall advance expenses to such persons, in respect of any action, suit or proceeding, whether
  civil, criminal, administrative or investigative, by reason of the fact that he or she is or was
  serving in such capacity. In addition, Biogen Idec maintains directors' and officers' liability
  insurance which insures against certain liabilities that directors or officers of Biogen Idec may
  incur in such capacities.
  Biogen Idec also has in place agreements with certain of its officers and directors which
  affirm Biogen Idec's obligation to indemnify them to the fullest extent permitted by law and
  contain various procedural and other provisions which expand the protection afforded by Biogen
  Idec's by-laws.
  Item 7. Exemption From Registration Claimed.
  Not applicable.
  Item 8. Exhibits.
  The exhibits listed on the Exhibit Index immediately preceding such exhibits are filed as part of
  this Registration Statement.
  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:
  Table of Contents
  (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 a
  prospectus filed with the Securities and Exchange Commission pursuant
  to Rule 424(b) under the Securities Act if, in the aggregate, the
  changes in volume and price represent no more than a 20 percent change
  in the maximum aggregate offering price set forth in the "Calculation
  of Registration Fee" table in the effective registration statement;
  (iii)
  To include any material information with
  respect to the plan of distribution not previously disclosed in the
  Registration Statement or any material change to such information in
  the Registration Statement;
  provided, however
  , that paragraphs (a)(1)(i) and (a)(1)(ii) above shall not
  apply if the information required to be included in a post-effective
  amendment by those paragraphs is contained in periodic reports filed with or
  furnished to the Securities and Exchange Commission by the Registrant
  pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by
  reference in the Registration Statement.
  (2)
  That, for the purpose of determining any liability under the
  Securities Act, each such post-effective amendment shall be deemed to be a new
  registration statement relating to the securities offered herein, and the
  offering of such securities at that time shall be deemed to be the initial
  bona
  fide
  offering thereof.
  (3)
  To remove from registration by means of a post-effective
  amendment any of the securities being registered which remain unsold at the
  termination of the offering.
  (b)
  The undersigned Registrant hereby undertakes that, for purposes of determining
  any liability under the Securities Act, each filing of the Registrant's annual report
  pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each
  filing of an employee benefit plan's annual report pursuant to Section 15(d) of the
  Exchange Act) that is incorporated by reference in the Registration Statement shall be
  deemed to be a new Registration Statement relating to the securities offered therein,
  and the offering of such securities at that time shall be deemed to be the initial
  bona
  fide
  offering thereof.
  (c)
  Insofar as indemnification for liabilities arising under the Securities Act may
  be permitted to directors, officers and controlling persons of the Registrant pursuant
  to the provisions referred to in Item 6 hereof, 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.
  Table of Contents
  SIGNATURES AND POWER OF ATTORNEY
  Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it
  has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and
  has duly caused this Registration Statement to be signed on its behalf by the undersigned,
  thereunto duly authorized, in the City of Cambridge, Commonwealth of Massachusetts, on July 22,
  2008.
  BIOGEN IDEC INC.
  By:
  /s/ James C. Mullen
  James C. Mullen
  Chief Executive Officer and President
  Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has
  been signed by the following persons in the capacities indicated on July 22, 2008.
  Further, we, the undersigned officers and directors of the Registrant hereby severally
  constitute and appoint James C. Mullen, Paul J. Clancy and Susan H. Alexander and each of them
  singly, our true and lawful attorneys with full power to them, and each of them singly, to sign for
  us and in our names in the capacities as indicated, any and all amendments or supplements to this
  Registration Statement on Form S-8 of the Registrant, including post-effective amendments to the
  Registration Statement, and generally to do all such things in connection therewith in our name and
  on our behalf in our capacities as indicated to enable the Registrant to comply with the provisions
  of the Securities Act of 1933 and all requirements of the Securities and Exchange Commission,
  hereby ratifying and confirming our signatures as they may be signed by our said attorneys or any
  of them, to any and all amendments.
  Name
  Capacity
  /s/ James C. Mullen
  James C. Mullen
  Director, Chief Executive Officer and President
  (Principal Executive Officer)
  /s/ Paul J. Clancy
  Paul J. Clancy
  Executive Vice President and Chief Financial Officer
  (Principal Financial Officer)
  /s/ Michael F. MacLean
  Michael F. MacLean
  Senior Vice President, Finance and Chief Accounting Officer
  (Principal Accounting Officer)
  /s/ Bruce R. Ross
  Director and Chairman of the Board of Directors
  Bruce R. Ross
  Director
  Lawrence C. Best
  Table of Contents
  Name
  Capacity
  /s/ Marijn E. Dekkers
  Director
  Marijn E. Dekkers
  /s/ Alan B. Glassberg
  Director
  Alan B. Glassberg
  /s/ Nancy L. Leaming
  Director
  Nancy L. Leaming
  /s/ Robert W. Pangia
  Director
  Robert W. Pangia
  /s/ Stelios Papadopoulos
  Director
  Stelios Papadopoulos
  /s/ Cecil B. Pickett
  Director
  Cecil B. Pickett
  /s/ Lynn Schenk
  Director
  Lynn Schenk
  /s/ Phillip A. Sharp
  Director
  Phillip A. Sharp
  /s/ William D. Young
  Director
  William D. Young
  Table of Contents
  EXHIBIT INDEX
  Exhibit*
  Description
  4.1
  Amended and Restated Certificate of Incorporation. Filed as Exhibit 3.1 to Biogen Idec's
  Annual Report on Form 10-K for the year ended December 31, 2003.
  4.2
  Certificate of Amendment of Amended and Restated Certificate of Incorporation, dated as of
  May 21, 2001. Filed as Exhibit 3.2 to Biogen Idec's Annual Report on Form 10-K for the year
  ended December 31, 2003.
  4.3
  Certificate Increasing the Number of Authorized Shares of Series X Junior Participating
  Preferred Stock, dated as of July 26, 2001. Filed as Exhibit 3.3 to Biogen Idec's Annual
  Report on Form 10-K for the year ended December 31, 2003.
  4.4
  Certificate of Amendment of Amended and Restated Certificate of Incorporation, dated as of
  November 12, 2003. Filed as Exhibit 3.4 to Biogen Idec's Annual Report on Form 10-K for the
  year ended December 31, 2003.
  4.5
  Amended and Restated Bylaws. Filed as Exhibit 3.1 to Biogen Idec's Current Report on Form
  8-K filed on October 3, 2005.
  4.6
  Amended and Restated Rights Agreement dated as of July 26, 2001 between Biogen Idec and
  Mellon Investor Services LLC. Filed as Exhibit 4.1 to Biogen Idec's Amendment to Registration
  Statement on Form 8-A/A filed on July 27, 2001.
  4.7
  Amendment No. 1 to Amended and Restated Rights Agreement dated as of June 20, 2003 between
  Biogen Idec and Mellon Investor Services LLC. Filed as Exhibit 4.1 to Biogen Idec's Current
  Report on Form 8-K filed on June 23, 2003.
  5 +
  Opinion of Ropes & Gray LLP.
  23.1 +
  Consent of PricewaterhouseCoopers LLP, an independent registered public accounting firm.
  23.2 +
  Consent of Ropes & Gray LLP (included in its opinion in Exhibit 5).
  24 +
  Powers of Attorney (contained in Part II hereof under Signatures and Power of Attorney).
  99
  Biogen Idec Inc. 2008 Omnibus Equity Plan. Filed as Appendix A to Biogen Idec's Definitive
  Proxy Statement on Schedule 14A filed on May 8, 2008.
  *
  Unless otherwise indicated, exhibits were previously filed with the Securities and Exchange
  Commission under Commission File Number 000-19311 and are incorporated herein by reference.
  +
  Filed herewith.