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  <TITLE>GSI LUMONICS INC.</TITLE>
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  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  <P align="center" style="font-size: 10pt">As filed with the Securities and Exchange Commission on August&nbsp;18, 2004
  
  
  
  <P align="right" style="font-size: 10pt">Registration No.&nbsp;333-
  
  
  
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  <P align="center" style="font-size: 14pt"><B>SECURITIES AND EXCHANGE COMMISSION</B>
  
  <DIV align="center" style="font-size: 12pt">Washington, DC 20549
  </DIV>
  
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<HR align="center" size="1" noshade width="25%">
  
  <P align="center" style="font-size: 18pt"><B>FORM S-8</B>
  
  
  <P align="center" style="font-size: 12pt">REGISTRATION STATEMENT<BR>
  UNDER THE<BR>
  SECURITIES ACT OF 1933
  
  
  
  <P align="center" style="font-size: 10pt"><HR align="center" size="1" noshade width="25%">
  
  
  <P align="center" style="font-size: 24pt"><B>GSI LUMONICS INC.</B>
  
  <DIV align="center" style="font-size: 10pt">(Exact Name of Registrant as Specified in Its Charter)</DIV>
  
  
  <DIV align="center">
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      <TD align="center" valign="top">New Brunswick, Canada
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">No.&nbsp;98-0110412</TD>
  </TR>
  
  <TR valign="bottom">
      <TD align="center" valign="top" nowrap>(State or Other Jurisdiction of Incorporation or Organization)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">(I.R.S. Employer Identification No.)</TD>
  </TR>
  
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  </DIV>
  
  
  
  <P align="center" style="font-size: 10pt"><B>39 Manning Road<BR>
  Billerica, MA 01821<BR>
  (978)&nbsp;439-5511</B>
  
  
  
  <P align="center" style="font-size: 10pt">(Address of Principal Executive Offices, Including Zip Code)
  
  
  
  <P align="center" style="font-size: 10pt"><HR align="center" size="1" noshade width="25%">
  
  
  
  <P align="center" style="font-size: 10pt"><B>SECOND RESTATEMENT OF<BR>
  GSI LUMONICS INC.<BR>
  1995 EQUITY INCENTIVE PLAN</B><BR>
  (Full Title of the Plan)
  
  
  
  <P align="center" style="font-size: 10pt"><HR align="center" size="1" noshade width="25%">
  
  
  
  <P align="center" style="font-size: 10pt"><B>Charles D. Winston<BR>
  39 Manning Road<BR>
  Billerica, MA 01821<BR>
  (978)&nbsp;439-5511</B>
  
  
  
  <P align="center" style="font-size: 10pt">(Name, Address and Telephone Number, Including Area Code, of Agent For Service)
  
  
  
  <P align="center" style="font-size: 10pt"><HR align="center" size="1" noshade width="20%">
  
  <P>
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  <P align="center" style="font-size: 10pt">&nbsp;
  </DIV>
  
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  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  
  
  <P align="center" style="font-size: 10pt">CALCULATION OF REGISTRATION FEE
  
  
  <DIV align="center">
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      <TD width="41%">&nbsp;</TD>
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      <TD width="1%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
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      <TD width="5%">&nbsp;</TD>
      <TD width="6%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="7%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="4%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>&nbsp;</B></TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center"><B>Title of Securities</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Amount to be</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Offering Price Per</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Aggregate Offering</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Amount of</B></TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center"><B>to be Registered</B><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Registered</B><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Share (1)</B><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Price (1)</B><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Registration Fee</B><HR size="1" noshade></TD>
  </TR>
  
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  <TR valign="bottom">
      <TD><DIV style="margin-left:10px; text-indent:-10px">Second Restatement of 1995
  Equity Incentive Plan,
  Common Stock (no par value)</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">2,000,000</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">$</TD>
      <TD align="right">10.69</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">$</TD>
      <TD align="right">21,380,000</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">$</TD>
      <TD align="right">2,708.85</TD>
      <TD>&nbsp;</TD>
  </TR>
  
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  </DIV>
  
  
  
  <P align="left" style="font-size: 10pt">(1)&nbsp;Estimated pursuant to Rule 457(h) and (c)&nbsp;solely for the purpose of
  calculating the amount of registration fee based on the average high and low
  prices reported by Nasdaq on August&nbsp;13, 2004.
  
  <P align="left" style="font-size: 10pt">This Registration Statement registers additional securities of the same class
  as other securities for which a Registration Statement on Form&nbsp;S-8 (No.
  333-43080) relating to the registrant&#146;s 1995 Equity Incentive Plan is
  effective. Pursuant to General Instruction E of Form S-8, the contents of the
  above-listed Registration Statement are hereby incorporated by reference.
  
  
  
  <P align="center" style="font-size: 10pt">-2-
  </DIV>
  
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  <!-- 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&nbsp;II</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;8. Exhibits</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#003"> SIGNATURES</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#004"> Exhibit&nbsp;Index</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b51562gsexv4w1.txt">EX-4.1 SECOND RESTATEMENT OF 1995 EQUITY INCENTIVE PLAN</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b51562gsexv5w1.txt">EX-5.1 OPINION OF STEWART MCKELVEY STIRLING SCALES</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b51562gsexv23w1.txt">EX-23.1 CONSENT OF INDEPENDENT CHARTERED ACCOUNTANTS</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b51562gsexv23w2.txt">EX-23.2 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</A></TD></TR>
  </TABLE>
  </CENTER>
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  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  
  
  
  
  
  <!-- link1 " Part&nbsp;II" -->
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  <P align="center" style="font-size: 10pt">Part II
  
  
  
  <P align="center" style="font-size: 10pt">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  
  
  <!-- link2 "Item&nbsp;3. Incorporation of Documents by Reference" -->
  <DIV align="left"><A NAME="001"></A></DIV>
  
  <P align="left" style="font-size: 10pt">Item&nbsp;3. Incorporation of Documents by Reference
  
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents are incorporated in this registration
  statement by reference:
  
  
  <P>
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" nowrap align="right">(a)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>the registrant&#146;s annual report on Form 10-K for the fiscal
  year ended December&nbsp;31, 2003;</TD>
  </TR>
  
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" nowrap align="right">(b)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>the registrant&#146;s Quarterly Reports on Form 10-Q for the
  fiscal quarters ended April&nbsp;2, 2004 and July&nbsp;2, 2004;</TD>
  </TR>
  
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" nowrap align="right">(c)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>the registrant&#146;s Current Reports on Form 8-K and Form 8-K/A
  filed on January&nbsp;6, 2004, February&nbsp;26, 2004, April&nbsp;13, 2004, April
  14, 2004, April&nbsp;29, 2004, May&nbsp;17, 2004, June&nbsp;8, 2004, July&nbsp;13, 2004,
  July&nbsp;28, 2004, August&nbsp;3, 2004 and August&nbsp;4, 2004; and</TD>
  </TR>
  
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" nowrap align="right">(d)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>the description of the registrant&#146;s common stock contained in
  the registrant&#146;s registration statement on Form 8-A12G filed on
  April&nbsp;2, 1999.</TD>
  </TR>
  
  </TABLE>
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, all documents subsequently filed by the registrant
  pursuant to Sections
  13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, 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 deemed to be incorporated by reference herein and to be a part
  hereof from the date of the filing of such documents.
  
  <!-- link2 "Item&nbsp;8. Exhibits" -->
  <DIV align="left"><A NAME="002"></A></DIV>
  
  <P align="left" style="font-size: 10pt">Item&nbsp;8. Exhibits
  
  
  <DIV align="center">
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  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="7%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="90%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left"><B>Exhibit</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>&nbsp;</B></TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left"><B>Number</B><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Description</B><HR size="1" noshade></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <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">Second Restatement of GSI Lumonics Inc. 1995 Equity Incentive Plan</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Opinion of Stewart McKelvey Stirling Scales</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Independent Chartered Accountants</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Independent Registered Public Accounting Firm</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.3
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Stewart McKelvey Stirling Scales (included in opinion filed as Exhibit&nbsp;5.1)</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Power of Attorney (included on signature page)</TD>
  </TR>
  
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  </TABLE>
  </DIV>
  
  
  
  <P align="center" style="font-size: 10pt">-3-
  </DIV>
  
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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">
  <!-- link1 " SIGNATURES" -->
  <DIV align="left"><A NAME="003"></A></DIV>
  
  <P align="center" style="font-size: 10pt"><B>SIGNATURES</B>
  
  
  
  <P align="left" style="font-size: 10pt">&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 Billerica, Massachusetts, on August&nbsp;18, 2004.
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="50%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="46%">&nbsp;</TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="3" valign="top" align="left">GSI LUMONICS INC.</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</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">
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">By:
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">/s/&nbsp;&nbsp;CHARLES D. WINSTON</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top"><HR align="left" size="1" noshade width="70%"></TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Charles D. Winston</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>President and Chief Executive Officer</I></TD>
  </TR>
  
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  <P align="center" style="font-size: 10pt">POWER OF ATTORNEY
  
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
  appears below constitutes and appoints Charles D. Winston and Thomas R. Swain,
  and each of them, his true and lawful attorneys-in-fact and agents, each with
  full power of substitution and resubstitution, for him and in his name, place
  and stead, in any and all capacities, to sign any or all amendments (including
  post-effective amendments) to this registration statement and to file the same,
  with all exhibits thereto, and other documents in connection therewith, with
  the Securities and Exchange Commission, hereby ratifying and confirming all
  that said attorneys-in-fact and agents, or any of them, or their substitute or
  substitutes, may lawfully do or cause to be done by virtue hereof.
  
  
  <P align="left" style="font-size: 10pt">&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 and on the date indicated.
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="30%">&nbsp;</TD>
      <TD width="7%">&nbsp;</TD>
      <TD width="26%">&nbsp;</TD>
      <TD width="7%">&nbsp;</TD>
      <TD width="20%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center"><B>SIGNATURE</B><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>TITLE</B><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>DATE</B><HR size="1" noshade></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>
      <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;&nbsp;/s/ CHARLES D. WINSTON
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director, President and Chief
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">August&nbsp;18, 2004</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><HR align="left" size="1" noshade width="60%">
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Executive Officer (Principal</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">Charles D. Winston
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Executive Officer)</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">&nbsp;</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;&nbsp;/s/ THOMAS R. SWAIN
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Vice President, Finance and Chief
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">August&nbsp;18, 2004</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><HR align="left" size="1" noshade width="60%">
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Financial Officer (Principal</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">Thomas R. Swain
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Financial Officer)</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">&nbsp;</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;&nbsp;
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director
  </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"><HR align="left" size="1" noshade width="60%"></DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</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">Richard B. Black</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</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">&nbsp;</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;&nbsp;/S/ PAUL F. FERRARI
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Chairman of the Board of Directors
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">August&nbsp;18, 2004</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><HR align="left" size="1" noshade width="60%"></DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</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">Paul F. Ferrari</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</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">&nbsp;</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;&nbsp;
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director
  </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"><HR align="left" size="1" noshade width="60%"></DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</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">Phillip A. Griffiths</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  <P align="center" style="font-size: 10pt">-4-
  </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="30%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="36%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="20%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center"><B>SIGNATURE</B><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>TITLE</B><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>DATE</B><HR size="1" noshade></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;&nbsp;/s/ BYRON O. POND
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">August&nbsp;17, 2004</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><HR align="left" size="1" noshade width="60%"></DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</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">Byron O. Pond</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</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">&nbsp;</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;&nbsp;/s/ BENJAMIN J.
  VIRGILIO
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">August&nbsp;16, 2004</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><HR align="left" size="1" noshade width="60%"></DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</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">Benjamin J. Virgilio</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  <P align="center" style="font-size: 10pt">-5-
  </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&nbsp;Index" -->
  <DIV align="left"><A NAME="004"></A></DIV>
  
  <P align="center" style="font-size: 10pt">Exhibit&nbsp;Index
  
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="9%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="86%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left"><B>Exhibit</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>&nbsp;</B></TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left"><B>Number</B><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Description</B><HR size="1" noshade></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <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">Second Restatement of GSI Lumonics Inc. 1995 Equity Incentive Plan</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Opinion of Stewart McKelvey Stirling Scales</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Independent Chartered Accountants</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Independent Registered Public Accounting Firm</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.3
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Stewart McKelvey Stirling Scales (included in opinion
  filed as Exhibit&nbsp;5.1)</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Power of Attorney (included on signature page)</TD>
  </TR>
  
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  
  <P align="center" style="font-size: 10pt">
  </DIV>
  
  </BODY>
  </HTML>
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text: GSI LUMONICS INC.
  Table of Contents
  As filed with the Securities and Exchange Commission on August 18, 2004
  Registration No. 333-
  SECURITIES AND EXCHANGE COMMISSION
  Washington, DC 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER THE
  SECURITIES ACT OF 1933
  GSI LUMONICS INC.
  (Exact Name of Registrant as Specified in Its Charter)
  New Brunswick, Canada
  No. 98-0110412
  (State or Other Jurisdiction of Incorporation or Organization)
  (I.R.S. Employer Identification No.)
  39 Manning Road
  Billerica, MA 01821
  (978) 439-5511
  (Address of Principal Executive Offices, Including Zip Code)
  SECOND RESTATEMENT OF
  GSI LUMONICS INC.
  1995 EQUITY INCENTIVE PLAN
  (Full Title of the Plan)
  Charles D. Winston
  39 Manning Road
  Billerica, MA 01821
  (978) 439-5511
  (Name, Address and Telephone Number, Including Area Code, of Agent For Service)
  Table of Contents
  CALCULATION OF REGISTRATION FEE
  Proposed Maximum
  Proposed Maximum
  Title of Securities
  Amount to be
  Offering Price Per
  Aggregate Offering
  Amount of
  to be Registered
  Registered
  Share (1)
  Price (1)
  Registration Fee
  Second Restatement of 1995
  Equity Incentive Plan,
  Common Stock (no par value)
  2,000,000
  $
  10.69
  $
  21,380,000
  $
  2,708.85
  (1) Estimated pursuant to Rule 457(h) and (c) solely for the purpose of
  calculating the amount of registration fee based on the average high and low
  prices reported by Nasdaq on August 13, 2004.
  This Registration Statement registers additional securities of the same class
  as other securities for which a Registration Statement on Form S-8 (No.
  333-43080) relating to the registrant's 1995 Equity Incentive Plan is
  effective. Pursuant to General Instruction E of Form S-8, the contents of the
  above-listed Registration Statement are hereby incorporated by reference.
  -2-
  TABLE OF CONTENTS
  Part II
  Item 3. Incorporation of Documents by Reference
  Item 8. Exhibits
  SIGNATURES
  Exhibit Index
  EX-4.1 SECOND RESTATEMENT OF 1995 EQUITY INCENTIVE PLAN
  EX-5.1 OPINION OF STEWART MCKELVEY STIRLING SCALES
  EX-23.1 CONSENT OF INDEPENDENT CHARTERED ACCOUNTANTS
  EX-23.2 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
  Table of Contents
  Part II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference
  The following documents are incorporated in this registration
  statement by reference:
  (a)
  the registrant's annual report on Form 10-K for the fiscal
  year ended December 31, 2003;
  (b)
  the registrant's Quarterly Reports on Form 10-Q for the
  fiscal quarters ended April 2, 2004 and July 2, 2004;
  (c)
  the registrant's Current Reports on Form 8-K and Form 8-K/A
  filed on January 6, 2004, February 26, 2004, April 13, 2004, April
  14, 2004, April 29, 2004, May 17, 2004, June 8, 2004, July 13, 2004,
  July 28, 2004, August 3, 2004 and August 4, 2004; and
  (d)
  the description of the registrant's common stock contained in
  the registrant's registration statement on Form 8-A12G filed on
  April 2, 1999.
  In addition, all documents subsequently filed by the registrant
  pursuant to Sections
  13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, 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 deemed to be incorporated by reference herein and to be a part
  hereof from the date of the filing of such documents.
  Item 8. Exhibits
  Exhibit
  Number
  Description
  4.1
  Second Restatement of GSI Lumonics Inc. 1995 Equity Incentive Plan
  5.1
  Opinion of Stewart McKelvey Stirling Scales
  23.1
  Consent of Independent Chartered Accountants
  23.2
  Consent of Independent Registered Public Accounting Firm
  23.3
  Consent of Stewart McKelvey Stirling Scales (included in opinion filed as Exhibit 5.1)
  24.1
  Power of Attorney (included on signature page)
  -3-
  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 and has duly caused this
  registration statement to be signed on its behalf by the undersigned,
  thereunto duly authorized, in Billerica, Massachusetts, on August 18, 2004.
  GSI LUMONICS INC.
  By:
  /s/  CHARLES D. WINSTON
  Charles D. Winston
  President and Chief Executive Officer
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
  appears below constitutes and appoints Charles D. Winston and Thomas R. Swain,
  and each of them, his true and lawful attorneys-in-fact and agents, each with
  full power of substitution and resubstitution, for him and in his name, place
  and stead, in any and all capacities, to sign any or all amendments (including
  post-effective amendments) to this registration statement and to file the same,
  with all exhibits thereto, and other documents in connection therewith, with
  the Securities and Exchange Commission, hereby ratifying and confirming all
  that said attorneys-in-fact and agents, or any of them, or their substitute or
  substitutes, may lawfully do or cause to be done by virtue hereof.
  Pursuant to the requirements of the Securities Act of 1933, this
  registration statement has been signed by the following persons in the
  capacities and on the date indicated.
  SIGNATURE
  TITLE
  DATE
  /s/ CHARLES D. WINSTON
  Director, President and Chief
  August 18, 2004
  Executive Officer (Principal
  Charles D. Winston
  Executive Officer)
  /s/ THOMAS R. SWAIN
  Vice President, Finance and Chief
  August 18, 2004
  Financial Officer (Principal
  Thomas R. Swain
  Financial Officer)
  Director
  Richard B. Black
  /S/ PAUL F. FERRARI
  Chairman of the Board of Directors
  August 18, 2004
  Paul F. Ferrari
  Director
  Phillip A. Griffiths
  -4-
  Table of Contents
  SIGNATURE
  TITLE
  DATE
  /s/ BYRON O. POND
  Director
  August 17, 2004
  Byron O. Pond
  /s/ BENJAMIN J.
  VIRGILIO
  Director
  August 16, 2004
  Benjamin J. Virgilio
  -5-
  Table of Contents
  Exhibit Index
  Exhibit
  Number
  Description
  4.1
  Second Restatement of GSI Lumonics Inc. 1995 Equity Incentive Plan
  5.1
  Opinion of Stewart McKelvey Stirling Scales
  23.1
  Consent of Independent Chartered Accountants
  23.2
  Consent of Independent Registered Public Accounting Firm
  23.3
  Consent of Stewart McKelvey Stirling Scales (included in opinion
  filed as Exhibit 5.1)
  24.1
  Power of Attorney (included on signature page)