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  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  <DIV align="right" style="font-size: 10pt; margin-top: 12pt">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</B>
  </DIV>
  
  <DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 20%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
  
  <DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM S-8</B>
  </DIV>
  
  
  <DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>REGISTRATION STATEMENT</B>
  </DIV>
  <DIV align="center" style="font-size: 10pt; margin-top: 0pt"><B>
  UNDER<BR>
  THE SECURITIES ACT OF 1933</B>
  </DIV>
  
  <DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 20%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
  
  <DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>Vermont Pure Holdings, Ltd.</B>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt"><B><I>(Exact Name of Registrant as Specified in Its Charter)</I></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="47%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="47%">&nbsp;</TD>
  </TR>
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD align="center" valign="top"><B>Delaware</B><BR>
  <I>(State or Other Jurisdiction of <BR>
  Incorporation or Organization)</I>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><B>03-0366218</B><BR>
  <I>(I.R.S. Employer<BR>
  Identification No.)</I></TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="47%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="47%">&nbsp;</TD>
  </TR>
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD align="center" valign="top"><B>1050 Buckingham Street <BR>
  Watertown, CT</B><BR>
  <I>(Address of Principal Executive Offices)</I>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><B>06795</B><BR>
  <I>(Zip Code)</I></TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>VERMONT PURE HOLDINGS, LTD. 1999 EMPLOYEE STOCK PURCHASE PLAN</B><BR>
  <I>(Full Title of the Plan)</I>
  </DIV>
  
  <DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 20%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Peter K. Baker</B><BR>
  Chief Executive Officer and President<BR>
  Vermont Pure Holdings, Ltd.<BR>
  1050 Buckingham Street<BR>
  Watertown, CT 06795<BR>
  <I>(Name and Address of Agent For Service)</I><BR>
  (860)&nbsp;945-0661<BR>
  <I>(Telephone Number, Including Area Code, of Agent For Service)</I>
  </DIV>
  
  <DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 20%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B><I>WITH COPIES TO:</I></B><BR>
  Dean F. Hanley, Esquire<BR>
  Foley Hoag <FONT style="font-variant: SMALL-CAPS">llp</FONT><BR>
  155 Seaport Boulevard<BR>
  Boston, MA 02210<BR>
  (617)&nbsp;832-1000
  </DIV>
  
  <DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 20%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>CALCULATION OF REGISTRATION FEE</B>
  </DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="1%">&nbsp;</TD>
      <TD width="28%">&nbsp;</TD>
      <TD width="0%">&nbsp;</TD><!-- VRule -->
      <TD width="0%">&nbsp;</TD>
      <TD width="7%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="8%">&nbsp;</TD>
      <TD width="0%">&nbsp;</TD><!-- VRule -->
      <TD width="0%">&nbsp;</TD>
      <TD width="8%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
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      <TD width="0%">&nbsp;</TD><!-- VRule -->
      <TD width="0%">&nbsp;</TD>
      <TD width="8%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="9%">&nbsp;</TD>
      <TD width="0%">&nbsp;</TD><!-- VRule -->
      <TD width="0%">&nbsp;</TD>
      <TD width="8%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="9%">&nbsp;</TD>
  
      <TD width="1%">&nbsp;</TD>
  </TR><TR style="font-size: 1px" valign="bottom">
      <TD nowrap align="left" colspan="23" style="border-bottom: 1px solid #000000">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>
  
      <TD nowrap align="center"><B>Title of securities</B></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Amount to be</B></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Proposed maximum</B></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Proposed maximum</B></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Amount of</B></TD>
      <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>
  
      <TD nowrap align="center"><B>to be registered</B></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>registered</B></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>offering price per share</B></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>aggregate offering price</B></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>registration fee</B></TD>
      <TD width="1%" style="border-right: 1px solid #000000">&nbsp;</TD>
  </TR>
  
  <!-- End Table Head -->
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      <TD width="1%" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
                      <TD valign="top" style="border-top: 1px solid #000000"><DIV style="margin-left:0px; text-indent:-0px">Common Stock, $.001 par value
  </DIV></TD>
      <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
      <TD style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD nowrap align="right" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD align="right" valign="top" style="border-top: 1px solid #000000">150,000</TD>
      <TD nowrap valign="top" style="border-top: 1px solid #000000">(1)</TD>
      <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
      <TD style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD nowrap align="right" valign="top" style="border-top: 1px solid #000000">$</TD>
      <TD align="right" valign="top" style="border-top: 1px solid #000000">1.64</TD>
      <TD nowrap valign="top" style="border-top: 1px solid #000000">(2)</TD>
      <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
      <TD style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD nowrap align="right" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD align="right" valign="top" style="border-top: 1px solid #000000">$246,000</TD>
      <TD nowrap valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
      <TD style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD nowrap align="right" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD align="right" valign="top" style="border-top: 1px solid #000000">$7.55</TD>
      <TD nowrap valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD width="1%" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
  </TR>
  <TR style="font-size: 1px" valign="bottom">
      <TD nowrap align="left" colspan="23" style="border-top: 1px solid #000000">&nbsp;</TD>
  </TR>
  
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;Represents additional shares of common stock available for issuance pursuant to the
  Vermont Pure Holdings, Ltd. 1999 Employee Stock Purchase Plan, as amended.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;Estimated pursuant to Rules 457(c) and (h)&nbsp;based on the average high and low price of the
  Common Stock as reported on the American Stock Exchange on November&nbsp;19, 2007.
  </DIV>
  
  <DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
  <DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
  
  
  
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  
  
  
  
  
  
  <!-- TOC -->
  <A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>
  
  <P><CENTER>
  <TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
  <TR>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="76%"></TD>
  </TR>
  <TR><TD colspan="9"><A HREF="#000">PART II</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#001">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indemnification of Directors and Officers.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#003">Item&nbsp;8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exhibits.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Undertakings.</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#005">SIGNATURES</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b67595vpexv5w1.htm">Ex-5.1 Legal opinion of Foley Hoag LLP</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b67595vpexv23w1.htm">Ex-23.1 Consent of Wolf & Company, P.C.</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b67595vpexv23w2.htm">Ex-23.2 Consent of Deloitte & Touche, 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>
  
  
  
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><U><B>Explanatory Note Pursuant to General Instruction E of Form&nbsp;S-8</B></U>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Registration Statement covers an additional 150,000 shares of common stock issuable
  pursuant to Vermont Pure Holdings, Ltd. 1999 Employee Stock Purchase Plan (the &#147;Plan&#148;). These
  shares are in addition to the 500,000 shares of common stock issuable under the Plan that were
  registered pursuant to the Registration Statement on Form S-8, File No.&nbsp;333-64044, filed with the
  Securities and Exchange Commission (the &#147;Commission&#148;) on June&nbsp;28, 2001 (the &#147;Original Registration
  Statement&#148;).
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to General Instruction E of Form S-8, Vermont Pure Holdings, Ltd. (the &#147;Company&#148;)
  hereby incorporates the Original Registration Statement by reference (a)&nbsp;to the extent that the
  Original Registration Statement relates to the Plan and (b)&nbsp;except to the extent that any part of
  the Original Registration Statement is modified or superseded by this Registration Statement and
  any document incorporated by reference herein.
  </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 "PART II" -->
  <DIV align="left"><A NAME="000"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART II</B>
  </DIV>
  
  <!-- link1 "INFORMATION REQUIRED IN THE REGISTRATION STATEMENT" -->
  <DIV align="left"><A NAME="001"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
  </DIV>
  
  <!-- link2 "Item&nbsp;6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indemnification of Directors and Officers." -->
  <DIV align="left"><A NAME="002"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indemnification of Directors and Officers.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition to the statements about indemnification that are set forth in the Original
  Registration Statement, the Company states that it has entered into indemnification agreements with
  its directors and executive officers, pursuant to which the Company agrees to indemnify each
  covered director and officer to the fullest extent of its authority to do so pursuant to Delaware
  law and the Company&#146;s charter and by-laws, subject to certain limitations as contained in the
  agreements. The agreements provide for advancement of expenses and, for so long as the covered
  person remains a director or officer, renew automatically for two-year terms unless terminated with
  at least six months&#146; notice given prior to the expiration of the then current term.
  </DIV>
  <!-- link2 "Item&nbsp;8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exhibits." -->
  <DIV align="left"><A NAME="003"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exhibits.</B>
  </DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="8%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="40%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="10%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="8%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="12%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="6%">&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>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="5" style="border-bottom: 1px solid #000000"><B>Incorporated by reference</B></TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center"><B>Exhibit</B></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Filed with this</B></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Filing date</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Exhibit</B></TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Number</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Form S-8</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Form</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>with SEC</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>number</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom" style="background: #cceeff">
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;3.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Certificate of Incorporation of
  Vermont Pure Holdings, Ltd.
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">S-4
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">September&nbsp;6, 2000
  </TD>
      <TD>&nbsp;</TD>
      <TD nowrap colspan="3" align="center" valign="top">Exhibit&nbsp;B to<br>
  Appendix&nbsp;A
  </TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;3.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Certificate of Amendment to
  Certificate of Incorporation
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">8-K
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">October&nbsp;19, 2000
  </TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.2</TD>
      <TD nowrap valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="background: #cceeff">
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;3.3
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">By-Laws of Vermont Pure Holdings, Ltd.
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">S-4
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">September&nbsp;6, 2000
  </TD>
      <TD>&nbsp;</TD>
      <TD nowrap colspan="3" align="center" valign="top">Exhibit&nbsp;C to<br>
  Appendix A
  </TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;5.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Legal opinion of Foley Hoag LLP.
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">X</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="background: #cceeff">
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">10.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">1999 Employee Stock Purchase Plan.
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">S-8
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">June&nbsp;28, 2001
  </TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">10.2.3</TD>
      <TD nowrap valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">10.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Instrument of Amendment dated
  September&nbsp;22, 2005 amending the 1999
  Employee Stock Purchase Plan
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">8-K
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">September&nbsp;28, 2001
  </TD>
      <TD>&nbsp;</TD>
      <TD nowrap colspan="3" align="center" valign="top"> 10.1
  </TD>
  </TR>
  <TR valign="bottom" style="background: #cceeff">
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Wolf &#038; Company, P.C.
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">X</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Deloitte &#038; Touche, LLP.
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">X</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="background: #cceeff">
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.3
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Foley Hoag LLP (contained
  in Exhibit&nbsp;5.1).
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">X</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" 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 the
  signature page of this registration
  statement).
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">X</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->-3-<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <!-- link2 "Item&nbsp;9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Undertakings." -->
  <DIV align="left"><A NAME="004"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Undertakings.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned registrant hereby undertakes to:
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;(1)&nbsp;To file, during any period in which offers or sales are being made, a post-effective
  amendment to this registration statement:
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;To include any prospectus required by section 10(a)(3) of the Securities Act of
  1933;
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;To reflect in the prospectus any facts or events arising after the effective
  date of the registration statement (or the most recent post-effective amendment thereof)
  which, individually or in the aggregate, represent a fundamental change in the information
  set forth in the registration statement. Notwithstanding the foregoing, any increase or
  decrease in volume of securities offered (if the total dollar value of securities offered
  would not exceed that which was registered) and any deviation from the low or high end of
  the estimated maximum offering range may be reflected in the form of prospectus filed with
  the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and
  price represent no more than 20% change in the maximum aggregate offering price set forth
  in the &#147;Calculation of Registration Fee&#148; table in the effective registration statement; and
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;To include any material information with respect to the plan of distribution
  not previously disclosed in the registration statement or any material change to such
  information in the registration statement;
  </DIV>
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">provided, however, that Paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information
  required to be included in a post-effective amendment by those paragraphs is contained in reports
  filed with or furnished to the Commission by the registrant pursuant to section 13 or section 15(d)
  of the Securities Exchange Act of 1934 that are incorporated by reference in the registration
  statement.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;That, for the purpose of determining any liability under the Securities Act of 1933, each
  such post-effective amendment shall be deemed to be a new registration statement relating to the
  securities offered therein, and the offering of such securities at that time shall be deemed to be
  the initial bona fide offering thereof.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;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.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4)&nbsp;That, for the purpose of determining liability of the registrant under the Securities Act
  of 1933 to any purchaser in the initial distribution of the securities, the undersigned registrant
  undertakes that in a primary offering of securities of the undersigned registrant pursuant to this
  registration statement, regardless of the underwriting method used to sell the securities to the
  purchaser, if the securities are offered or sold to such purchaser by means of any of the following
  communications, the undersigned registrant will be a seller to the purchaser and will be considered
  to offer or sell such securities to such purchaser:
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;Any preliminary prospectus or prospectus of the undersigned registrant relating
  to the offering required to be filed pursuant to Rule&nbsp;424;
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;Any free writing prospectus relating to the offering prepared by or on behalf of
  the undersigned registrant or used or referred to by the undersigned registrant;
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;The portion of any other free writing prospectus relating to the offering
  containing material information about the undersigned registrant or its securities provided
  by or on behalf of the undersigned registrant; and
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv)&nbsp;Any other communication that is an offer in the offering made by the undersigned
  registrant to the purchaser.
  </DIV>
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->-4-<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;The undersigned registrant hereby undertakes that, for purposes of determining any
  liability under the Securities Act of 1933, each filing of the registrant&#146;s annual report pursuant
  to section 13(a) or section 15(d) of the Securities Exchange Act of 1934 that is incorporated by
  reference in the registration statement shall be deemed to be a new registration statement relating
  to the securities offered therein, and the offering of such securities at that time shall be deemed
  to be the initial bona fide offering thereof.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;Insofar as indemnification for liabilities arising under the Securities Act of 1933 may
  be permitted to directors, officers and controlling persons of the registrant pursuant to the
  foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the
  Securities and Exchange Commission such indemnification is against public policy as expressed in
  the 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 Act and
  will be governed by the final adjudication of such issue.
  </DIV>
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->-5-<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  <!-- link1 "SIGNATURES" -->
  <DIV align="left"><A NAME="005"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, 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 Watertown, Connecticut, on this 21<SUP style="font-size: 85%; vertical-align: text-top">st</SUP> day of November,
  2007.
  </DIV>
  
  <TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
  <TR>
      <TD width="48%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="35%">&nbsp;</TD>
      <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
      <TD valign="top" align="left">&nbsp;</TD>
      <TD colspan="3" align="left"><FONT style="font-variant: SMALL-CAPS"><B>Vermont Pure Holdings, Ltd.</B></FONT><BR>
  &nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD valign="top">By:&nbsp;&nbsp;</TD>
      <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Peter K. Baker
  &nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="2" align="left">Peter K. Baker&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="2" align="left">Chief Executive Officer, President, and Director&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  </TABLE>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>POWER OF ATTORNEY</B>
  </DIV>
  
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL MEN BY THESE PRESENTS that each individual whose signature appears below constitutes
  and appoints Peter K. Baker and Bruce S. MacDonald, and each or either of them, as the
  undersigned&#146;s true and lawful attorney-in-fact and agent, with full power of substitution, for the
  undersigned and in the undersigned&#146;s name, place and stead, in any and all capacities, to sign any
  and all amendments (including post-effective amendments) to this Registration Statement, and to
  file the same, with all exhibits thereto, and all documents in connection therewith, with the
  Commission, granting unto said attorney-in-fact and agent full power and authority to do and
  perform each and every act and thing which she may deem necessary or advisable to be done in
  connection with this Registration Statement, as fully to all intents and purposes as the
  undersigned might or could do in person, hereby ratifying and confirming all that said
  attorney-in-fact and agent, or any substitute or substitutes for her, may lawfully do or cause to
  be done by virtue hereof.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act, this registration statement has been
  signed by the following persons in the indicated capacities on the dates indicated.
  </DIV>
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="30%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="40%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="20%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 10pt" valign="bottom">
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom"><!-- Blank Space -->
      <TD align="right">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Peter K. Baker
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Peter K. Baker</TD>
      <TD>&nbsp;</TD>
      <TD align="left" nowrap valign="top">
  Chief Executive Officer, President, and Director
  <br>(Principal Executive Officer)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">November 21, 2007</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Bruce S. MacDonald
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Bruce S. MacDonald</TD>
      <TD>&nbsp;</TD>
      <TD align="left" nowrap valign="top">
  Chief Financial Officer, Treasurer, and Secretary
  <br>(Principal Financial Officer and Principal
  Accounting Officer)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">November 21, 2007</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Ross S. Rapaport
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Ross S. Rapaport</TD>
      <TD>&nbsp;</TD>
      <TD align="left" nowrap valign="top">
  Chairman of the Board
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">November 21, 2007</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Henry E. Baker
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Henry E. Baker</TD>
      <TD>&nbsp;</TD>
      <TD align="left" nowrap valign="top">
  Director and Chairman Emeritus
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">November 21, 2007</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ John B. Baker
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  John B. Baker</TD>
      <TD>&nbsp;</TD>
      <TD align="left" nowrap valign="top">
  Executive Vice President and Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">November 21, 2007</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Phillip Davidowitz
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Phillip Davidowitz</TD>
      <TD>&nbsp;</TD>
      <TD align="left" nowrap valign="top">
  Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">November 21, 2007</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Martin A. Dytrych
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Martin A. Dytrych</TD>
      <TD>&nbsp;</TD>
      <TD align="left" nowrap valign="top">
  Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">November 21, 2007</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ John M. LaPides
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  John M. LaPides</TD>
      <TD>&nbsp;</TD>
      <TD align="left" nowrap valign="top">
  Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">November 21, 2007</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->-6-<!-- /Folio -->
  </DIV>
  
  </BODY>
  </HTML>
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text: sv8
  Table of Contents
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  Vermont Pure Holdings, Ltd.
  (Exact Name of Registrant as Specified in Its Charter)
  Delaware
  (State or Other Jurisdiction of
  Incorporation or Organization)
  03-0366218
  (I.R.S. Employer
  Identification No.)
  1050 Buckingham Street
  Watertown, CT
  (Address of Principal Executive Offices)
  06795
  (Zip Code)
  VERMONT PURE HOLDINGS, LTD. 1999 EMPLOYEE STOCK PURCHASE PLAN
  (Full Title of the Plan)
  Peter K. Baker
  Chief Executive Officer and President
  Vermont Pure Holdings, Ltd.
  1050 Buckingham Street
  Watertown, CT 06795
  (Name and Address of Agent For Service)
  (860) 945-0661
  (Telephone Number, Including Area Code, of Agent For Service)
  WITH COPIES TO:
  Dean F. Hanley, Esquire
  Foley Hoag
  llp
  155 Seaport Boulevard
  Boston, MA 02210
  (617) 832-1000
  CALCULATION OF REGISTRATION FEE
  Title of securities
  Amount to be
  Proposed maximum
  Proposed maximum
  Amount of
  to be registered
  registered
  offering price per share
  aggregate offering price
  registration fee
  Common Stock, $.001 par value
  150,000
  (1)
  $
  1.64
  (2)
  $246,000
  $7.55
  (1) Represents additional shares of common stock available for issuance pursuant to the
  Vermont Pure Holdings, Ltd. 1999 Employee Stock Purchase Plan, as amended.
  (2) Estimated pursuant to Rules 457(c) and (h) based on the average high and low price of the
  Common Stock as reported on the American Stock Exchange on November 19, 2007.
  TABLE OF CONTENTS
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 6.      Indemnification of Directors and Officers.
  Item 8.      Exhibits.
  Item 9.      Undertakings.
  SIGNATURES
  Ex-5.1 Legal opinion of Foley Hoag LLP
  Ex-23.1 Consent of Wolf & Company, P.C.
  Ex-23.2 Consent of Deloitte & Touche, LLP
  Table of Contents
  Explanatory Note Pursuant to General Instruction E of Form S-8
  This Registration Statement covers an additional 150,000 shares of common stock issuable
  pursuant to Vermont Pure Holdings, Ltd. 1999 Employee Stock Purchase Plan (the "Plan"). These
  shares are in addition to the 500,000 shares of common stock issuable under the Plan that were
  registered pursuant to the Registration Statement on Form S-8, File No. 333-64044, filed with the
  Securities and Exchange Commission (the "Commission") on June 28, 2001 (the "Original Registration
  Statement").
  Pursuant to General Instruction E of Form S-8, Vermont Pure Holdings, Ltd. (the "Company")
  hereby incorporates the Original Registration Statement by reference (a) to the extent that the
  Original Registration Statement relates to the Plan and (b) except to the extent that any part of
  the Original Registration Statement is modified or superseded by this Registration Statement and
  any document incorporated by reference herein.
  Table of Contents
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 6.      Indemnification of Directors and Officers.
  In addition to the statements about indemnification that are set forth in the Original
  Registration Statement, the Company states that it has entered into indemnification agreements with
  its directors and executive officers, pursuant to which the Company agrees to indemnify each
  covered director and officer to the fullest extent of its authority to do so pursuant to Delaware
  law and the Company's charter and by-laws, subject to certain limitations as contained in the
  agreements. The agreements provide for advancement of expenses and, for so long as the covered
  person remains a director or officer, renew automatically for two-year terms unless terminated with
  at least six months' notice given prior to the expiration of the then current term.
  Item 8.      Exhibits.
  Incorporated by reference
  Exhibit
  Filed with this
  Filing date
  Exhibit
  Number
  Description
  Form S-8
  Form
  with SEC
  number
  3.1
  Certificate of Incorporation of
  Vermont Pure Holdings, Ltd.
  S-4
  September 6, 2000
  Exhibit B to
  Appendix A
  3.2
  Certificate of Amendment to
  Certificate of Incorporation
  8-K
  October 19, 2000
  4.2
  3.3
  By-Laws of Vermont Pure Holdings, Ltd.
  S-4
  September 6, 2000
  Exhibit C to
  Appendix A
  5.1
  Legal opinion of Foley Hoag LLP.
  X
  10.1
  1999 Employee Stock Purchase Plan.
  S-8
  June 28, 2001
  10.2.3
  10.2
  Instrument of Amendment dated
  September 22, 2005 amending the 1999
  Employee Stock Purchase Plan
  8-K
  September 28, 2001
  10.1
  23.1
  Consent of Wolf & Company, P.C.
  X
  23.2
  Consent of Deloitte & Touche, LLP.
  X
  23.3
  Consent of Foley Hoag LLP (contained
  in Exhibit 5.1).
  X
  24.1
  Power of Attorney (included on the
  signature page of this registration
  statement).
  X
  -3-
  Table of Contents
  Item 9.      Undertakings.
  The undersigned registrant hereby undertakes to:
  (a) (1) To file, during any period in which offers or sales are being made, a post-effective
  amendment to this registration statement:
  (i) To include any prospectus required by section 10(a)(3) of the Securities Act of
  1933;
  (ii) To reflect in the prospectus any facts or events arising after the effective
  date of the registration statement (or the most recent post-effective amendment thereof)
  which, individually or in the aggregate, represent a fundamental change in the information
  set forth in the registration statement. Notwithstanding the foregoing, any increase or
  decrease in volume of securities offered (if the total dollar value of securities offered
  would not exceed that which was registered) and any deviation from the low or high end of
  the estimated maximum offering range may be reflected in the form of prospectus filed with
  the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and
  price represent no more than 20% change in the maximum aggregate offering price set forth
  in the "Calculation of Registration Fee" table in the effective registration statement; and
  (iii) To include any material information with respect to the plan of distribution
  not previously disclosed in the registration statement or any material change to such
  information in the registration statement;
  provided, however, that Paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information
  required to be included in a post-effective amendment by those paragraphs is contained in reports
  filed with or furnished to the Commission by the registrant pursuant to section 13 or section 15(d)
  of the Securities Exchange Act of 1934 that are incorporated by reference in the registration
  statement.
  (2) That, for the purpose of determining any liability under the Securities Act of 1933, each
  such post-effective amendment shall be deemed to be a new registration statement relating to the
  securities offered therein, and the offering of such securities at that time shall be deemed to be
  the initial bona fide offering thereof.
  (3) To remove from registration by means of a post-effective amendment any of the securities
  being registered which remain unsold at the termination of the offering.
  (4) That, for the purpose of determining liability of the registrant under the Securities Act
  of 1933 to any purchaser in the initial distribution of the securities, the undersigned registrant
  undertakes that in a primary offering of securities of the undersigned registrant pursuant to this
  registration statement, regardless of the underwriting method used to sell the securities to the
  purchaser, if the securities are offered or sold to such purchaser by means of any of the following
  communications, the undersigned registrant will be a seller to the purchaser and will be considered
  to offer or sell such securities to such purchaser:
  (i) Any preliminary prospectus or prospectus of the undersigned registrant relating
  to the offering required to be filed pursuant to Rule 424;
  (ii) Any free writing prospectus relating to the offering prepared by or on behalf of
  the undersigned registrant or used or referred to by the undersigned registrant;
  (iii) The portion of any other free writing prospectus relating to the offering
  containing material information about the undersigned registrant or its securities provided
  by or on behalf of the undersigned registrant; and
  (iv) Any other communication that is an offer in the offering made by the undersigned
  registrant to the purchaser.
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  (b) The undersigned registrant hereby undertakes that, for purposes of determining any
  liability under the Securities Act of 1933, each filing of the registrant's annual report pursuant
  to section 13(a) or section 15(d) of the Securities Exchange Act of 1934 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 of 1933 may
  be permitted to directors, officers and controlling persons of the registrant pursuant to the
  foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the
  Securities and Exchange Commission such indemnification is against public policy as expressed in
  the 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 Act and
  will be governed by the final adjudication of such issue.
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  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 Watertown, Connecticut, on this 21
  st
  day of November,
  2007.
  Vermont Pure Holdings, Ltd.
  By:
  /s/ Peter K. Baker
  Peter K. Baker
  Chief Executive Officer, President, and Director
  POWER OF ATTORNEY
  KNOW ALL MEN BY THESE PRESENTS that each individual whose signature appears below constitutes
  and appoints Peter K. Baker and Bruce S. MacDonald, and each or either of them, as the
  undersigned's true and lawful attorney-in-fact and agent, with full power of substitution, for the
  undersigned and in the undersigned's name, place and stead, in any and all capacities, to sign any
  and all amendments (including post-effective amendments) to this Registration Statement, and to
  file the same, with all exhibits thereto, and all documents in connection therewith, with the
  Commission, granting unto said attorney-in-fact and agent full power and authority to do and
  perform each and every act and thing which she may deem necessary or advisable to be done in
  connection with this Registration Statement, as fully to all intents and purposes as the
  undersigned might or could do in person, hereby ratifying and confirming all that said
  attorney-in-fact and agent, or any substitute or substitutes for her, may lawfully do or cause to
  be done by virtue hereof.
  Pursuant to the requirements of the Securities Act, this registration statement has been
  signed by the following persons in the indicated capacities on the dates indicated.
  Signature
  Title
  Date
  /s/ Peter K. Baker
  Peter K. Baker
  Chief Executive Officer, President, and Director
  (Principal Executive Officer)
  November 21, 2007
  /s/ Bruce S. MacDonald
  Bruce S. MacDonald
  Chief Financial Officer, Treasurer, and Secretary
  (Principal Financial Officer and Principal
  Accounting Officer)
  November 21, 2007
  /s/ Ross S. Rapaport
  Ross S. Rapaport
  Chairman of the Board
  November 21, 2007
  /s/ Henry E. Baker
  Henry E. Baker
  Director and Chairman Emeritus
  November 21, 2007
  /s/ John B. Baker
  John B. Baker
  Executive Vice President and Director
  November 21, 2007
  /s/ Phillip Davidowitz
  Phillip Davidowitz
  Director
  November 21, 2007
  /s/ Martin A. Dytrych
  Martin A. Dytrych
  Director
  November 21, 2007
  /s/ John M. LaPides
  John M. LaPides
  Director
  November 21, 2007
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