content: <HTML>
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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">As filed
  with the Securities and Exchange Commission on June&nbsp;2, 2006<BR>
  Registration No.&nbsp;333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </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>SECURITIES AND EXCHANGE COMMISSION</B>
  </DIV>
  
  <DIV align="center" style="font-size: 12pt"><B>WASHINGTON, D.C. 20549</B>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>
  
  <DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM S-8</B>
  </DIV>
  
  
  <DIV align="center" style="font-size: 12pt; margin-top: 1pt"><B>REGISTRATION STATEMENT<BR>
  UNDER<BR>
  THE SECURITIES ACT OF 1933</B>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>
  
  <DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>NUANCE COMMUNICATIONS, INC.</B>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt">(Exact name of Registrant as specified in its charter)</DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>
  
  <DIV align="center">
  <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">Delaware<BR>
  (State or other jurisdiction of<BR>
  incorporation or organization)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">94-3156479<BR>
  (I.R.S. Employer<BR>
  Identification Number)</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt">One Wayside Road<BR>
  Burlington, Massachusetts 01803<BR>
  (Address, including zip code, of principal executive offices)
  </DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt">Amended and Restated 2000 Stock Plan<BR>
  Amended and Restated 1995 Directors&#146; Stock Option Plan<BR>
  Amended and Restated 1995 Employee Stock Purchase Plan<BR>
  (Full title of the plans)
  </DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt">James R. Arnold, Jr.<BR>
  Chief Financial Officer<BR>
  Nuance Communications, Inc.<BR>
  One Wayside Road<BR>
  Burlington, Massachusetts 01803<BR>
  (781)&nbsp;565-5000<BR>
  (Name, address and telephone number, including area code, of agent for service)
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><I>Copies to:</I>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt">Jo-Anne Sinclair, Esq.<BR>
  Vice President and General Counsel<BR>
  Nuance Communications, Inc.<BR>
  One Wayside Road<BR>
  Burlington, Massachusetts 01803
  </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="54%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
  
      <TD width="1%">&nbsp;</TD>
  
  </TR>
  <TR style="font-size: 10pt" valign="bottom">
      <TD width="1%">&nbsp;</TD>
      <TD nowrap align="center" colspan="20" style="border-bottom: 0px double #000000">CALCULATION OF REGISTRATION FEE</TD>
      <TD>&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR>
  <TR style="font-size: 1px" valign="bottom">
      <TD nowrap align="left" colspan="21" style="border-bottom: 3px double #000000">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD width="1%">&nbsp;</TD>
  
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Proposed</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD nowrap align="center"><B>Title of Each Class</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Amount</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Maximum</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Proposed</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Amount of</B></TD>
      <TD>&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD nowrap align="center"><B>of Securities to</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>to be</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Offering Price</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Maximum Aggregate</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Registration</B></TD>
      <TD>&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD nowrap align="center"><B>be Registered</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Registered*</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Per Share</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Offering Price</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Fee</B></TD>
      <TD>&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  
  <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common
  Stock<BR>
  $0.001 par value,
  available for issuance
  under the Amended and
  Restated 2000 Stock
  Plan***</DIV></TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
  
  
      <TD colspan="0" align="center" style="border-top: 2px solid #000000" nowrap>4,500,000 shares</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
  
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap  align="right" style="border-top: 2px solid #000000">$</TD>
      <TD align="center" style="border-top: 2px solid #000000">**</TD>
      <TD nowrap style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">$</TD>
  
  <TD align="center" style="border-top: 2px solid #000000">40,185,000</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">4,300</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  
  <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common
  Stock<BR>
  $0.001 par value,
  available for issuance
  under the Amended and
  Restated 1995
  Directors&#146; Stock
  Option Plan***</DIV></TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
  
  
      <TD colspan="0" align="center" style="border-top: 2px solid #000000">500,000 shares</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
  
  
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="right" style="border-top: 2px solid #000000">$</TD>
      <TD align="center" style="border-top: 2px solid #000000">**</TD>
      <TD nowrap style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">$</TD>
      <TD align="center" style="border-top: 2px solid #000000">4,465,000</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">478</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  
  <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common
  Stock<BR>
  $0.001 par value,
  available for issuance
  under the Amended and
  Restated 1995 Employee
  Stock Purchase Plan***</DIV></TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
  
  
      <TD colspan="0" align="center" style="border-top: 2px solid #000000">500,000 shares</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
  
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="right" style="border-top: 2px solid #000000">$</TD>
      <TD align="center" style="border-top: 2px solid #000000">**</TD>
      <TD nowrap style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">$</TD>
  
  <TD align="center" style="border-top: 2px solid #000000">4,465,000</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">478</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Total</DIV></TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
  
  
      <TD colspan="0" align="center" style="border-top: 2px solid #000000">5,500,000 shares</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
  
  
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">$</TD>
      <TD align="center" style="border-top: 2px solid #000000">49,115,000</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">5,256</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  </TR>
  <TR style="font-size: 1px" valign="bottom">
      <TD nowrap align="left" colspan="21" style="border-top: 3px double #000000">&nbsp;</TD>
  </TR>
  
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="1%" nowrap align="left">*</TD>
      <TD width="2%">&nbsp;</TD>
      <TD>Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the &#147;Securities
  Act&#148;), this Registration Statement shall be deemed to cover any additional shares of the
  Registrant&#146;s common stock that become issuable under the above listed plans by reason of any
  stock dividend, stock split, recapitalization or similar transaction effected without the
  Registrant&#146;s receipt of consideration that results in an increase in the number of the
  Registrant&#146;s outstanding shares of common stock.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="1%" nowrap align="left">**</TD>
      <TD width="2%">&nbsp;</TD>
      <TD>Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c)
  and Rule 457(h) under the Securities Act, on the basis of $8.93 per share, the average of the
  high and low prices per share of the Common Stock as reported on the NASDAQ National Market on
  May 30, 2006.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="1%" nowrap align="left">***</TD>
      <TD width="2%">&nbsp;</TD>
      <TD>Pursuant to a Preferred Shares Rights Agreement dated as of October&nbsp;23, 1996, as amended on
  March&nbsp;19, 2004 and May&nbsp;5, 2005, one preferred share purchase right will be issued with each share of common
  stock issued by the Registrant. The rights currently are not separately transferable apart
  from the common stock, nor are they exercisable until the occurrence of certain events.
  Accordingly, no independent value has been attributed to the rights.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
  <DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
  
  
  
  
  
  <P align="center" style="font-size: 10pt">&nbsp;
  </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></TD><TD colspan="8"><A HREF="#001">ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#002">ITEM 4. DESCRIPTION OF SECURITIES</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#003">ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#004">ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#005">ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#006">ITEM 8. EXHIBITS</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#007">ITEM 9. UNDERTAKINGS</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#008">SIGNATURES</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#009">EXHIBIT INDEX</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b61059ncexv5w1.htm">EX-5.1 OPINION OF GARRISON R. SMITH</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b61059ncexv23w1.htm">EX-23.1 CONSENT OF BDO SEIDMAN, LLP</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b61059ncexv23w2.htm">EX-23.2 CONSENT OF PRICEWATERHOUSECOOPERS LLP</A></TD></TR>
  </TABLE>
  </CENTER>
  <!-- /TOC -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  
  
  
  
  
  <!-- link1 "PART II" -->
  <DIV align="left"><A NAME="000"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART II</B>
  </DIV>
  
  
  <DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
  
  </DIV>
  <!-- link2 "ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE" -->
  <DIV align="left"><A NAME="001"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents previously filed by Nuance Communications, Inc. (the &#147;Registrant&#148;)
  with the Securities and Exchange Commission (the &#147;Commission&#148;) are hereby incorporated by reference
  in this Registration Statement:
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(a)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Annual Report on Form 10-K for the period ended September&nbsp;30,
  2005 filed with the Commission on December&nbsp;14, 2005.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(b)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Amendment No.&nbsp;1 to its Annual Report on Form 10-K/A for the
  period ended September&nbsp;30, 2005 filed with the Commission on December&nbsp;23, 2005.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(c)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Amendment No.&nbsp;2 to its Annual Report on Form 10-K/A for the
  period ended September&nbsp;30, 2005 filed with the Commission on January&nbsp;30, 2006.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(d)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Current Report on Form 8-K filed with the Commission on
  October&nbsp;19, 2005, reporting under Items 5.03 and 9.01.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(e)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Current Report on Form 8-K/A filed with the Commission on
  November&nbsp;21, 2005, reporting under Items 2.05 and 2.06.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(f)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Current Report on Form 8-K filed with the Commission on
  December&nbsp;16, 2005, reporting under Item 1.01.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(g)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Current Report on Form 8-K filed with the Commission on
  January&nbsp;4, 2006, reporting under Item&nbsp;1.01.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(h)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Current Report on Form 8-K filed with the Commission on
  January&nbsp;4, 2006, reporting under Items 8.01 and 9.01.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(i)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Current Report on Form 8-K filed with the Commission on
  February&nbsp;1, 2006, reporting under Item&nbsp;3.02.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(j)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Quarterly Report on Form 10-Q for the period ended December
  31, 2005 filed with the Commission on February&nbsp;9, 2006.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(k)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Current Report on Form 8-K/A filed with the Commission on
  February&nbsp;9, 2006, reporting under Items 1.01 and 5.02.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(l)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Current Report on Form 8-K filed with the Commission on
  February&nbsp;9, 2006, reporting under Item&nbsp;1.01.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(m)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Current Report on Form 8-K filed with the Commission on
  February&nbsp;9, 2006, reporting under Items 1.01 and 9.01.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(n)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Current Report on Form 8-K filed with the Commission on March
  1, 2006, reporting under Items 8.01 and 9.01.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(o)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Current Report on Form 8-K filed with the Commission on March
  31, 2006, reporting under Items 1.01, 2.01, 2.03 and 9.01.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(p)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Current Report on Form 8-K filed with the Commission on April
  6, 2006, reporting under Items 1.0 and 9.01.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(q)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Amendment No.&nbsp;1 to its Quarterly Report on Form 10-Q/A for the
  period ended December&nbsp;31, 2005 filed with the Commission on April&nbsp;7, 2006.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  <P align="center" style="font-size: 10pt">&nbsp;
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  <DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(r)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Quarterly Report on Form 10-Q for the period ended March&nbsp;31,
  2006 filed with the Commission on May&nbsp;10, 2006.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(s)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Current Report on Form 8-K filed with the Commission on May
  12, 2006, reporting under Item&nbsp;1.01.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(t)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>All other reports filed by the Registrant pursuant to Sections 13(a) or 15(d)
  of the Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), since
  September&nbsp;30, 2005.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(u)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The description of the Registrant&#146;s Common Stock to be offered hereby is
  contained in the Registrant&#146;s Registration Statement on Form 8-A filed with the
  Commission on October&nbsp;20, 1995 pursuant to Section 12(b) of the Exchange Act, including
  any amendment or report filed for the purpose of updating such description.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(v)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The description of the Registrant&#146;s Amended and Restated Preferred Shares
  Rights Agreement contained in the Registrant&#146;s Registration Statement on Form 8-A/A
  filed with the Commission on March&nbsp;19, 2004 pursuant to Section 12(g) of the Exchange
  Act, including any amendment or report filed for the purpose of updating such
  description.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All reports and other documents filed by the Registrant pursuant to Sections&nbsp;13(a), 13(c), 14
  and 15(d) of the Exchange Act on or after the date of this Registration Statement and prior to the
  filing of a post-effective amendment that 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 of this Registration Statement from the date of the filing of
  such reports and documents.
  </DIV>
  <!-- link2 "ITEM 4. DESCRIPTION OF SECURITIES" -->
  <DIV align="left"><A NAME="002"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>ITEM 4. DESCRIPTION OF SECURITIES</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Inapplicable.
  </DIV>
  <!-- link2 "ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL" -->
  <DIV align="left"><A NAME="003"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The validity of the securities offered hereby has been passed upon for Nuance Communications,
  Inc. by Garrison R. Smith, Esq., Senior Securities Counsel of Nuance. Mr.&nbsp;Smith is paid a salary
  by Nuance, is a participant in various employee benefit plans offered to employees of Nuance
  generally, and has options to purchase shares of Nuance Common Stock.
  </DIV>
  <!-- link2 "ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS" -->
  <DIV align="left"><A NAME="004"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant&#146;s Certificate of Incorporation eliminates the liability of its directors for
  monetary damages for breach of fiduciary duty as a director to the fullest extent permissible under
  Delaware law, as such law exists currently or as it may be amended in the future. Under Delaware
  law, such provision may not eliminate or limit director monetary liability for: (a)&nbsp;breaches of the
  director&#146;s duty of loyalty to the Registrant or its stockholders; (b)&nbsp;acts or omissions not in good
  faith or involving intentional misconduct or knowing violations of law; (c)&nbsp;the payment of unlawful
  dividends or unlawful stock repurchases or redemptions; or (d)&nbsp;transactions in which the director
  received an improper personal benefit. Such limitation of liability provisions also may not limit
  a director&#146;s liability for violation of, or otherwise relieve the Registrant or its directors from
  the necessity of complying with, federal or state securities laws, or affect the availability of
  non-monetary remedies such as injunctive relief or rescission.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant&#146;s Bylaws provide that the Registrant shall indemnify its directors and officers
  and may indemnify its employees and other agents to the fullest extent permitted by law. The
  Registrant believes that indemnification under its Bylaws covers at least negligence and gross
  negligence on the part of indemnified parties. The Registrant&#146;s Bylaws also permit it to secure
  insurance on behalf of any officer, director, employee or other agent for any liability arising out
  of his or her actions in such capacity, regardless of whether the Registrant would have the power
  to indemnify him or her against such liability under the General Corporation Law of Delaware. The
  Registrant currently has secured such insurance on behalf of its officers and directors.
  </DIV>
  
  <P align="center" style="font-size: 10pt">-2-
  </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;The Registrant has entered into agreements to indemnify its directors and officers, in
  addition to indemnification provided for in the Registrant&#146;s Bylaws. Subject to certain
  conditions, these agreements, among other things, indemnify the Registrant&#146;s directors and officers
  for certain expenses (including attorney&#146;s fees), judgments, fines and settlement amounts incurred
  by any such person in any action or proceeding, including any action by or in the right of the
  Registrant, arising out of such person&#146;s services as a director or officer of the Registrant, any
  of its subsidiaries or any other company or enterprise to which the person provides services at the
  Registrant&#146;s request.
  </DIV>
  <!-- link2 "ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED" -->
  <DIV align="left"><A NAME="005"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Inapplicable.
  </DIV>
  <!-- link2 "ITEM 8. EXHIBITS" -->
  <DIV align="left"><A NAME="006"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>ITEM 8. EXHIBITS</B>
  </DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="9%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="46%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="8%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="10%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="11" 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>&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"><B>Filing</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Filed</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>Exhibit Description</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>File No.</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Exhibit</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Herewith</B></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">Amended and Restated 2000 Stock Plan
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">8-K
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">0-27038
  </TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">99.1</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">4/6/2006</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Amended and Restated 1995 Directors&#146;
  Stock Option Plan
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">8-K
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">0-27038
  </TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">99.2</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">4/6/2006</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Amended and Restated 1995 Employee
  Stock Purchase Plan
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">8-K
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">0-27038
  </TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">99.3</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">4/6/2006</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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 Garrison R. Smith, Senior
  Securities Counsel of Nuance
  Communications, Inc.
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">X</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="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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 BDO Seidman, LLP
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">X</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="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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 PricewaterhouseCoopers LLP
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">X</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="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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 Garrison R. Smith, Senior
  Securities Counsel of Nuance
  Communications, Inc. (included in
  Exhibit&nbsp;5.1 above)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">X</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="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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">Powers of Attorney (included in
  signature page)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">X</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt">-3-
  </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 9. UNDERTAKINGS" -->
  <DIV align="left"><A NAME="007"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>ITEM 9. UNDERTAKINGS</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;The undersigned Registrant hereby undertakes:
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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; margin-left: 3%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) To include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act;
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 3%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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&nbsp;percent change in the maximum aggregate offering price set forth
  in the &#147;Calculation of Registration Fee&#148; table in the effective registration statement;
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 3%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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;
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 3%"><I>provided, however, </I>that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the Registration
  Statement is on Form S-3, Form S-8 or Form F-3, and the information required to be included
  in a post-effective amendment by these paragraphs is contained in periodic reports filed
  with or furnished to the Commission by the Registrant pursuant to Section&nbsp;13 or Section
  15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;That, for the purpose of determining any liability under the Securities Act, each such
  post-effective amendment shall be deemed to be a new registration statement relating to the
  securities offered therein, and the offering of such securities at that time shall be deemed to be
  the initial bona fide offering thereof.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;To remove from registration by means of a post-effective amendment any of the securities
  being registered that remain unsold at the termination of the offering.
  </DIV>
  
  
  <DIV 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, each filing of the Registrant&#146;s Annual Report pursuant to
  section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee
  benefit plan&#146;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by
  reference in the registration statement shall be deemed to be a new registration statement relating
  to the securities offered therein, and the offering of such securities at that time shall be deemed
  to be the initial 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 may be
  permitted to directors, officers and controlling persons of the Registrant pursuant to the
  foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the
  Securities and Exchange Commission such indemnification is against public policy as expressed in
  the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
  against such liabilities (other than the payment by the Registrant of expenses incurred or paid by
  a director, officer or controlling person of the Registrant in the successful defense of any
  action, suit or proceeding) is asserted by such director, officer or controlling person in
  connection with the securities being registered, the Registrant will, unless in the opinion of its
  counsel the matter has been settled by controlling precedent, submit to a court of appropriate
  jurisdiction the question whether such indemnification by it is against public policy as expressed
  in the Securities Act and will be governed by the final adjudication of such issue.
  </DIV>
  
  <P align="center" style="font-size: 10pt">-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">
  <!-- link1 "SIGNATURES" -->
  <DIV align="left"><A NAME="008"></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 the City of Burlington, Commonwealth of
  Massachusetts on the 2<sup>nd</sup> day of June, 2006.
  </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="55%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="35%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="10%">&nbsp;</TD>
  </TR>
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
  </DIV></TD>
  
      <TD align="left" valign="top">&nbsp;
  </TD>
  
      <TD colspan=3 align="left" valign="top">NUANCE COMMUNICATIONS, INC.</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>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">By:</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">/s/ Paul A. Ricci&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"><DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Paul A. Ricci
  </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">Chairman of the Board and</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">Chief Executive Officer</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL THESE PERSONS BY THESE PRESENTS, that each person whose signature appears below
  constitutes and appoints Paul A. Ricci and James R. Arnold, Jr. jointly and severally, his or her
  attorneys-in-fact, each with the power of substitution, for him or her in any and all capacities,
  to sign any amendments to this Registration Statement on Form S-8 and to file the same, with
  exhibits thereto and other documents in connection therewith, with the Securities and Exchange
  Commission, hereby ratifying and confirming all that each said attorneys-in-fact, or his or her
  substitute or substitutes, may 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 of 1933, this Registration Statement on
  Form S-8 has been signed by the following persons in the capacities and 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="45%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="45%">&nbsp;</TD>
  </TR>
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
  
  <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Date:
  June&nbsp;2, 2006</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">/s/ Paul A. Ricci&nbsp;</TD>
  </TR>
  <TR style="font-size: 1px">
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="3" valign="top" align="left" style="border-top: 1px solid #000000">&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">Paul A. Ricci, Chief Executive Officer and Chairman of
  the Board (Principal Executive Officer)</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">Date:
  June&nbsp;2, 2006</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">/s/ James R. Arnold&nbsp;</TD>
  </TR>
  <TR style="font-size: 1px">
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="3" valign="top" align="left" style="border-top: 1px solid #000000">&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">James R. Arnold, Jr., Senior Vice President and Chief
  Financial Officer (Principal Financial Officer)</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">Date:
  June&nbsp;2, 2006</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">/s/ Steven Hebert&nbsp;</TD>
  </TR>
  <TR style="font-size: 1px">
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="3" valign="top" align="left" style="border-top: 1px solid #000000">&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">Steven Hebert, Vice President and Corporate Controller
  (Principal Accounting Officer)</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">Date:
  June&nbsp;1, 2006</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">/s/ Charles Berger&nbsp;</TD>
  </TR>
  <TR style="font-size: 1px">
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="3" valign="top" align="left" style="border-top: 1px solid #000000">&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">Charles Berger, Director</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">Date:
  June&nbsp;1, 2006</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">/s/ Robert Finch</TD>
  </TR>
  <TR style="font-size: 1px">
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="3" valign="top" align="left" style="border-top: 1px solid #000000">&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">Robert Finch, Director</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">Date:
  May&nbsp;31, 2006</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">/s/ Robert J. Frankenberg&nbsp;</TD>
  </TR>
  <TR style="font-size: 1px">
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="3" valign="top" align="left" style="border-top: 1px solid #000000">&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">Robert J. Frankenberg, Director</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">Date: </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR style="font-size: 1px">
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="3" valign="top" align="left" style="border-top: 1px solid #000000">&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">John C. Freker, Jr., Director</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">Date:
  May&nbsp;31, 2006</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">/s/ Jeffrey A. Harris&nbsp;</TD>
  </TR>
  <TR style="font-size: 1px">
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="3" valign="top" align="left" style="border-top: 1px solid #000000">&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">Jeffrey A. Harris, Director</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">Date:
  May&nbsp;31, 2006</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">/s/ William H. Janeway&nbsp;</TD>
  </TR>
  <TR style="font-size: 1px">
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="3" valign="top" align="left" style="border-top: 1px solid #000000">&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">William H. Janeway, Director</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">
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="45%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="45%">&nbsp;</TD>
  </TR>
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
  
  <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Date:
  June&nbsp;1, 2006</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">/s/ Katharine A. Martin&nbsp;</TD>
  </TR>
  <TR style="font-size: 1px">
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="3" valign="top" align="left" style="border-top: 1px solid #000000">&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">Katharine A. Martin, Director</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">Date: </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR style="font-size: 1px">
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="3" valign="top" align="left" style="border-top: 1px solid #000000">&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">Mark Myers, Director</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">Date:
  June&nbsp;1, 2006</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">/s/ Philip Quigley</TD>
  </TR>
  <TR style="font-size: 1px">
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="3" valign="top" align="left" style="border-top: 1px solid #000000">&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">Philip Quigley, Director</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">Date:
  May&nbsp;31, 2006</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">/s/ Robert G. Teresi&nbsp;</TD>
  </TR>
  <TR style="font-size: 1px">
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="3" valign="top" align="left" style="border-top: 1px solid #000000">&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">Robert G. Teresi, Director</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt">-6-
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <!-- link1 "EXHIBIT INDEX" -->
  <DIV align="left"><A NAME="009"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>EXHIBIT INDEX</B>
  </DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="9%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="46%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="8%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="10%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="11" 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>&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"><B>Filing</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Filed</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>Exhibit Description</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>File No.</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Exhibit</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Herewith</B></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">Amended and Restated 2000 Stock Plan
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">8-K
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">0-27038
  </TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">99.1</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">4/6/2006</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Amended and Restated 1995 Directors&#146;
  Stock Option Plan
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">8-K
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">0-27038
  </TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">99.2</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">4/6/2006</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Amended and Restated 1995 Employee
  Stock Purchase Plan
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">8-K
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">0-27038
  </TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">99.3</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">4/6/2006</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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 Garrison R. Smith, Senior
  Securities Counsel of Nuance
  Communications, Inc.
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">X</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="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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 BDO Seidman, LLP
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">X</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="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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 PricewaterhouseCoopers LLP
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">X</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="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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 Garrison R. Smith, Senior
  Securities Counsel of Nuance
  Communications, Inc. (included in
  Exhibit&nbsp;5.1 above)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">X</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="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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">Powers of Attorney (included in
  signature page)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" 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>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">X</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  <P align="center" style="font-size: 10pt">-7-
  </DIV>
  
  </BODY>
  </HTML>
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text: sv8
  Table of Contents
  As filed
  with the Securities and Exchange Commission on June 2, 2006
  Registration No. 333-
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  NUANCE COMMUNICATIONS, INC.
  (Exact name of Registrant as specified in its charter)
  Delaware
  (State or other jurisdiction of
  incorporation or organization)
  94-3156479
  (I.R.S. Employer
  Identification Number)
  One Wayside Road
  Burlington, Massachusetts 01803
  (Address, including zip code, of principal executive offices)
  Amended and Restated 2000 Stock Plan
  Amended and Restated 1995 Directors' Stock Option Plan
  Amended and Restated 1995 Employee Stock Purchase Plan
  (Full title of the plans)
  James R. Arnold, Jr.
  Chief Financial Officer
  Nuance Communications, Inc.
  One Wayside Road
  Burlington, Massachusetts 01803
  (781) 565-5000
  (Name, address and telephone number, including area code, of agent for service)
  Copies to:
  Jo-Anne Sinclair, Esq.
  Vice President and General Counsel
  Nuance Communications, Inc.
  One Wayside Road
  Burlington, Massachusetts 01803
  CALCULATION OF REGISTRATION FEE
  Proposed
  Title of Each Class
  Amount
  Maximum
  Proposed
  Amount of
  of Securities to
  to be
  Offering Price
  Maximum Aggregate
  Registration
  be Registered
  Registered*
  Per Share
  Offering Price
  Fee
  Common
  Stock
  $0.001 par value,
  available for issuance
  under the Amended and
  Restated 2000 Stock
  Plan***
  4,500,000 shares
  $
  **
  $
  40,185,000
  $
  4,300
  Common
  Stock
  $0.001 par value,
  available for issuance
  under the Amended and
  Restated 1995
  Directors' Stock
  Option Plan***
  500,000 shares
  $
  **
  $
  4,465,000
  $
  478
  Common
  Stock
  $0.001 par value,
  available for issuance
  under the Amended and
  Restated 1995 Employee
  Stock Purchase Plan***
  500,000 shares
  $
  **
  $
  4,465,000
  $
  478
  Total
  5,500,000 shares
  $
  49,115,000
  $
  5,256
  *
  Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities
  Act"), this Registration Statement shall be deemed to cover any additional shares of the
  Registrant's common stock that become issuable under the above listed plans by reason of any
  stock dividend, stock split, recapitalization or similar transaction effected without the
  Registrant's receipt of consideration that results in an increase in the number of the
  Registrant's outstanding shares of common stock.
  **
  Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c)
  and Rule 457(h) under the Securities Act, on the basis of $8.93 per share, the average of the
  high and low prices per share of the Common Stock as reported on the NASDAQ National Market on
  May 30, 2006.
  ***
  Pursuant to a Preferred Shares Rights Agreement dated as of October 23, 1996, as amended on
  March 19, 2004 and May 5, 2005, one preferred share purchase right will be issued with each share of common
  stock issued by the Registrant. The rights currently are not separately transferable apart
  from the common stock, nor are they exercisable until the occurrence of certain events.
  Accordingly, no independent value has been attributed to the rights.
  TABLE OF CONTENTS
  PART II
  ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE
  ITEM 4. DESCRIPTION OF SECURITIES
  ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL
  ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS
  ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED
  ITEM 8. EXHIBITS
  ITEM 9. UNDERTAKINGS
  SIGNATURES
  EXHIBIT INDEX
  EX-5.1 OPINION OF GARRISON R. SMITH
  EX-23.1 CONSENT OF BDO SEIDMAN, LLP
  EX-23.2 CONSENT OF PRICEWATERHOUSECOOPERS LLP
  Table of Contents
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE
  The following documents previously filed by Nuance Communications, Inc. (the "Registrant")
  with the Securities and Exchange Commission (the "Commission") are hereby incorporated by reference
  in this Registration Statement:
  (a)
  The Registrant's Annual Report on Form 10-K for the period ended September 30,
  2005 filed with the Commission on December 14, 2005.
  (b)
  The Registrant's Amendment No. 1 to its Annual Report on Form 10-K/A for the
  period ended September 30, 2005 filed with the Commission on December 23, 2005.
  (c)
  The Registrant's Amendment No. 2 to its Annual Report on Form 10-K/A for the
  period ended September 30, 2005 filed with the Commission on January 30, 2006.
  (d)
  The Registrant's Current Report on Form 8-K filed with the Commission on
  October 19, 2005, reporting under Items 5.03 and 9.01.
  (e)
  The Registrant's Current Report on Form 8-K/A filed with the Commission on
  November 21, 2005, reporting under Items 2.05 and 2.06.
  (f)
  The Registrant's Current Report on Form 8-K filed with the Commission on
  December 16, 2005, reporting under Item 1.01.
  (g)
  The Registrant's Current Report on Form 8-K filed with the Commission on
  January 4, 2006, reporting under Item 1.01.
  (h)
  The Registrant's Current Report on Form 8-K filed with the Commission on
  January 4, 2006, reporting under Items 8.01 and 9.01.
  (i)
  The Registrant's Current Report on Form 8-K filed with the Commission on
  February 1, 2006, reporting under Item 3.02.
  (j)
  The Registrant's Quarterly Report on Form 10-Q for the period ended December
  31, 2005 filed with the Commission on February 9, 2006.
  (k)
  The Registrant's Current Report on Form 8-K/A filed with the Commission on
  February 9, 2006, reporting under Items 1.01 and 5.02.
  (l)
  The Registrant's Current Report on Form 8-K filed with the Commission on
  February 9, 2006, reporting under Item 1.01.
  (m)
  The Registrant's Current Report on Form 8-K filed with the Commission on
  February 9, 2006, reporting under Items 1.01 and 9.01.
  (n)
  The Registrant's Current Report on Form 8-K filed with the Commission on March
  1, 2006, reporting under Items 8.01 and 9.01.
  (o)
  The Registrant's Current Report on Form 8-K filed with the Commission on March
  31, 2006, reporting under Items 1.01, 2.01, 2.03 and 9.01.
  (p)
  The Registrant's Current Report on Form 8-K filed with the Commission on April
  6, 2006, reporting under Items 1.0 and 9.01.
  (q)
  The Registrant's Amendment No. 1 to its Quarterly Report on Form 10-Q/A for the
  period ended December 31, 2005 filed with the Commission on April 7, 2006.
  Table of Contents
  (r)
  The Registrant's Quarterly Report on Form 10-Q for the period ended March 31,
  2006 filed with the Commission on May 10, 2006.
  (s)
  The Registrant's Current Report on Form 8-K filed with the Commission on May
  12, 2006, reporting under Item 1.01.
  (t)
  All other reports filed by the Registrant pursuant to Sections 13(a) or 15(d)
  of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), since
  September 30, 2005.
  (u)
  The description of the Registrant's Common Stock to be offered hereby is
  contained in the Registrant's Registration Statement on Form 8-A filed with the
  Commission on October 20, 1995 pursuant to Section 12(b) of the Exchange Act, including
  any amendment or report filed for the purpose of updating such description.
  (v)
  The description of the Registrant's Amended and Restated Preferred Shares
  Rights Agreement contained in the Registrant's Registration Statement on Form 8-A/A
  filed with the Commission on March 19, 2004 pursuant to Section 12(g) of the Exchange
  Act, including any amendment or report filed for the purpose of updating such
  description.
  All reports and other documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14
  and 15(d) of the Exchange Act on or after the date of this Registration Statement and prior to the
  filing of a post-effective amendment that 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 of this Registration Statement from the date of the filing of
  such reports and documents.
  ITEM 4. DESCRIPTION OF SECURITIES
  Inapplicable.
  ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL
  The validity of the securities offered hereby has been passed upon for Nuance Communications,
  Inc. by Garrison R. Smith, Esq., Senior Securities Counsel of Nuance. Mr. Smith is paid a salary
  by Nuance, is a participant in various employee benefit plans offered to employees of Nuance
  generally, and has options to purchase shares of Nuance Common Stock.
  ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS
  The Registrant's Certificate of Incorporation eliminates the liability of its directors for
  monetary damages for breach of fiduciary duty as a director to the fullest extent permissible under
  Delaware law, as such law exists currently or as it may be amended in the future. Under Delaware
  law, such provision may not eliminate or limit director monetary liability for: (a) breaches of the
  director's duty of loyalty to the Registrant or its stockholders; (b) acts or omissions not in good
  faith or involving intentional misconduct or knowing violations of law; (c) the payment of unlawful
  dividends or unlawful stock repurchases or redemptions; or (d) transactions in which the director
  received an improper personal benefit. Such limitation of liability provisions also may not limit
  a director's liability for violation of, or otherwise relieve the Registrant or its directors from
  the necessity of complying with, federal or state securities laws, or affect the availability of
  non-monetary remedies such as injunctive relief or rescission.
  The Registrant's Bylaws provide that the Registrant shall indemnify its directors and officers
  and may indemnify its employees and other agents to the fullest extent permitted by law. The
  Registrant believes that indemnification under its Bylaws covers at least negligence and gross
  negligence on the part of indemnified parties. The Registrant's Bylaws also permit it to secure
  insurance on behalf of any officer, director, employee or other agent for any liability arising out
  of his or her actions in such capacity, regardless of whether the Registrant would have the power
  to indemnify him or her against such liability under the General Corporation Law of Delaware. The
  Registrant currently has secured such insurance on behalf of its officers and directors.
  -2-
  Table of Contents
  The Registrant has entered into agreements to indemnify its directors and officers, in
  addition to indemnification provided for in the Registrant's Bylaws. Subject to certain
  conditions, these agreements, among other things, indemnify the Registrant's directors and officers
  for certain expenses (including attorney's fees), judgments, fines and settlement amounts incurred
  by any such person in any action or proceeding, including any action by or in the right of the
  Registrant, arising out of such person's services as a director or officer of the Registrant, any
  of its subsidiaries or any other company or enterprise to which the person provides services at the
  Registrant's request.
  ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED
  Inapplicable.
  ITEM 8. EXHIBITS
  Incorporated by Reference
  Exhibit
  Filing
  Filed
  Number
  Exhibit Description
  Form
  File No.
  Exhibit
  Date
  Herewith
  4.1
  Amended and Restated 2000 Stock Plan
  8-K
  0-27038
  99.1
  4/6/2006
  4.2
  Amended and Restated 1995 Directors'
  Stock Option Plan
  8-K
  0-27038
  99.2
  4/6/2006
  4.3
  Amended and Restated 1995 Employee
  Stock Purchase Plan
  8-K
  0-27038
  99.3
  4/6/2006
  5.1
  Opinion of Garrison R. Smith, Senior
  Securities Counsel of Nuance
  Communications, Inc.
  X
  23.1
  Consent of BDO Seidman, LLP
  X
  23.2
  Consent of PricewaterhouseCoopers LLP
  X
  23.3
  Consent of Garrison R. Smith, Senior
  Securities Counsel of Nuance
  Communications, Inc. (included in
  Exhibit 5.1 above)
  X
  24.1
  Powers of Attorney (included in
  signature page)
  X
  -3-
  Table of Contents
  ITEM 9. UNDERTAKINGS
  (a) The undersigned Registrant hereby undertakes:
  (1) To file, during any period in which offers or sales are being made, a post-effective
  amendment to this Registration Statement:
  (i) To include any prospectus required by Section 10(a)(3) of the Securities Act;
  (ii) To reflect in the prospectus any facts or events arising after the effective date
  of the Registration Statement (or the most recent post-effective amendment thereof) which,
  individually or in the aggregate, represent a fundamental change in the information set
  forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease
  in volume of securities offered (if the total dollar value of securities offered would not
  exceed that which was registered) and any deviation from the low or high end of the
  estimated maximum offering range may be reflected in the form of prospectus filed with the
  Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price
  represent no more than 20 percent change in the maximum aggregate offering price set forth
  in the "Calculation of Registration Fee" table in the effective registration statement;
  (iii) To include any material information with respect to the plan of distribution not
  previously disclosed in the Registration Statement or any material change to such
  information in the Registration Statement;
  provided, however,
  that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the Registration
  Statement is on Form S-3, Form S-8 or Form F-3, and the information required to be included
  in a post-effective amendment by these paragraphs is contained in periodic reports filed
  with or furnished to the Commission by the Registrant pursuant to Section 13 or Section
  15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.
  (2) That, for the purpose of determining any liability under the Securities Act, each such
  post-effective amendment shall be deemed to be a new registration statement relating to the
  securities offered therein, and the offering of such securities at that time shall be deemed to be
  the initial bona fide offering thereof.
  (3) To remove from registration by means of a post-effective amendment any of the securities
  being registered that remain unsold at the termination of the offering.
  (b) The undersigned Registrant hereby undertakes that, for purposes of determining any
  liability under the Securities Act, each filing of the Registrant's Annual Report pursuant to
  section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee
  benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by
  reference in the registration statement shall be deemed to be a new registration statement relating
  to the securities offered therein, and the offering of such securities at that time shall be deemed
  to be the initial bona fide offering thereof.
  (c) Insofar as indemnification for liabilities arising under the Securities Act may be
  permitted to directors, officers and controlling persons of the Registrant pursuant to the
  foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the
  Securities and Exchange Commission such indemnification is against public policy as expressed in
  the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
  against such liabilities (other than the payment by the Registrant of expenses incurred or paid by
  a director, officer or controlling person of the Registrant in the successful defense of any
  action, suit or proceeding) is asserted by such director, officer or controlling person in
  connection with the securities being registered, the Registrant will, unless in the opinion of its
  counsel the matter has been settled by controlling precedent, submit to a court of appropriate
  jurisdiction the question whether such indemnification by it is against public policy as expressed
  in the Securities Act and will be governed by the final adjudication of such issue.
  -4-
  Table of Contents
  SIGNATURES
  Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it
  has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and
  has duly caused this registration statement to be signed on its behalf by the undersigned,
  thereunto duly authorized, in the City of Burlington, Commonwealth of
  Massachusetts on the 2
  nd
  day of June, 2006.
  NUANCE COMMUNICATIONS, INC.
  By:
  /s/ Paul A. Ricci
  Paul A. Ricci
  Chairman of the Board and
  Chief Executive Officer
  KNOW ALL THESE PERSONS BY THESE PRESENTS, that each person whose signature appears below
  constitutes and appoints Paul A. Ricci and James R. Arnold, Jr. jointly and severally, his or her
  attorneys-in-fact, each with the power of substitution, for him or her in any and all capacities,
  to sign any amendments to this Registration Statement on Form S-8 and to file the same, with
  exhibits thereto and other documents in connection therewith, with the Securities and Exchange
  Commission, hereby ratifying and confirming all that each said attorneys-in-fact, or his or her
  substitute or substitutes, may do or cause to be done by virtue hereof.
  Pursuant to the requirements of the Securities Act of 1933, this Registration Statement on
  Form S-8 has been signed by the following persons in the capacities and on the dates indicated.
  Date:
  June 2, 2006
  /s/ Paul A. Ricci
  Paul A. Ricci, Chief Executive Officer and Chairman of
  the Board (Principal Executive Officer)
  Date:
  June 2, 2006
  /s/ James R. Arnold
  James R. Arnold, Jr., Senior Vice President and Chief
  Financial Officer (Principal Financial Officer)
  Date:
  June 2, 2006
  /s/ Steven Hebert
  Steven Hebert, Vice President and Corporate Controller
  (Principal Accounting Officer)
  Date:
  June 1, 2006
  /s/ Charles Berger
  Charles Berger, Director
  Date:
  June 1, 2006
  /s/ Robert Finch
  Robert Finch, Director
  Date:
  May 31, 2006
  /s/ Robert J. Frankenberg
  Robert J. Frankenberg, Director
  Date:
  John C. Freker, Jr., Director
  Date:
  May 31, 2006
  /s/ Jeffrey A. Harris
  Jeffrey A. Harris, Director
  Date:
  May 31, 2006
  /s/ William H. Janeway
  William H. Janeway, Director
  -5-
  Table of Contents
  Date:
  June 1, 2006
  /s/ Katharine A. Martin
  Katharine A. Martin, Director
  Date:
  Mark Myers, Director
  Date:
  June 1, 2006
  /s/ Philip Quigley
  Philip Quigley, Director
  Date:
  May 31, 2006
  /s/ Robert G. Teresi
  Robert G. Teresi, Director
  -6-
  Table of Contents
  EXHIBIT INDEX
  Incorporated by Reference
  Exhibit
  Filing
  Filed
  Number
  Exhibit Description
  Form
  File No.
  Exhibit
  Date
  Herewith
  4.1
  Amended and Restated 2000 Stock Plan
  8-K
  0-27038
  99.1
  4/6/2006
  4.2
  Amended and Restated 1995 Directors'
  Stock Option Plan
  8-K
  0-27038
  99.2
  4/6/2006
  4.3
  Amended and Restated 1995 Employee
  Stock Purchase Plan
  8-K
  0-27038
  99.3
  4/6/2006
  5.1
  Opinion of Garrison R. Smith, Senior
  Securities Counsel of Nuance
  Communications, Inc.
  X
  23.1
  Consent of BDO Seidman, LLP
  X
  23.2
  Consent of PricewaterhouseCoopers LLP
  X
  23.3
  Consent of Garrison R. Smith, Senior
  Securities Counsel of Nuance
  Communications, Inc. (included in
  Exhibit 5.1 above)
  X
  24.1
  Powers of Attorney (included in
  signature page)
  X
  -7-