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  <DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>As filed with the Securities and Exchange Commission on September&nbsp;16, 2005<BR>
  Registration No.&nbsp;333- </B>&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"><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<BR>
  REGISTRATION STATEMENT</B>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt"><B><I>Under<BR>
  
  The Securities Act of 1933</I></B></DIV>
  
  <DIV align="center" style="font-size: 10pt"><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>SCANSOFT, INC.</B>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt"><B>(Exact name of Registrant as specified in its charter)</B></DIV>
  
  
  <DIV align="center" style="font-size: 10pt"><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">
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      <TD width="47%">&nbsp;</TD>
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      <TD align="center" valign="top"><B>Delaware</B>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><B>94-3156479</B></TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top"><B>(State or other jurisdiction of<BR>
  incorporation or organization)</B>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><B>(I.R.S. Employer<BR>
  Identification Number)</B></TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>1 Wayside Road<BR>
  Burlington, Massachusetts, 01803<BR>
  (Address, including zip code, of principal executive offices)</B>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt"><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"><B>Nuance Communications, Inc. 2001 Nonstatutory Stock Option Plan<BR>
  Nuance Communications, Inc. 2000 Stock Plan<BR>
  Nuance Communications, Inc. 1998 Stock Plan<BR>
  Nuance Communications, Inc. 1994 Flexible Stock Incentive Plan</B>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>(Full title of the plans)</B>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt"><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"><B>James R. Arnold, Jr.<BR>
  Chief Financial Officer<BR>
  ScanSoft, Inc.<BR>
  1 Wayside Road<BR>
  Burlington, Massachusetts 01803<BR>
  (Name and address of agent for service)</B>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt"><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"><B>(781)&nbsp;565-5000<BR>
  (Telephone number, including area code, of agent for service)</B>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt"><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"><I>Copies to:</I><BR>
  <B>Katharine A. Martin, Esq.<BR>
  Robert Sanchez, Esq.<BR>
  Wilson Sonsini Goodrich &#038; Rosati<BR>
  Professional Corporation<BR>
  650 Page Mill Road<BR>
  Palo Alto, CA 94304<BR>
  (650)&nbsp;493-9300</B>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt"><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">CALCULATION OF REGISTRATION FEE
  </DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
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      <TD width="1%">&nbsp;</TD>
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      <TD width="30%">&nbsp;</TD>
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      <TD width="2%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
  
      <TD width="1%">&nbsp;</TD>
  </TR><TR style="font-size: 1px" valign="bottom">
      <TD nowrap align="left" colspan="15" style="border-bottom: 3px solid #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 style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Proposed</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center">&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"><B>Amount</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Maximum</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Proposed</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Amount of</B></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"><B>to be</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Offering Price</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Maximum Aggregate</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Registration</B></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"><B>Registered*</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Per Share**</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Offering Price</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Fee</B></TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  
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      <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
  $0.001 par value to be
  issued upon the
  exercise of options
  resulting from the
  assumption of Nuance
  Communications, Inc.
  options granted under
  the Nuance
  Communications, Inc.
  2001 Nonstatutory
  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 align="center" valign="bottom" style="border-top: 2px solid #000000">1,461,157 shares</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="center" valign="bottom" style="border-top: 2px solid #000000">$4.938</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="center" valign="bottom" style="border-top: 2px solid #000000">$7,215,193.20</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="center" valign="bottom" style="border-top: 2px solid #000000">$849.23</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
  $0.001 par value to be
  issued upon the
  exercise of options
  resulting from the
  assumption of Nuance
  Communications, Inc.
  options granted under
  the Nuance
  Communications, Inc.
  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 align="center" valign="bottom" style="border-top: 2px solid #000000">6,566,997 shares</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="center" valign="bottom" style="border-top: 2px solid #000000">$4.938</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="center" valign="bottom" style="border-top: 2px solid #000000">$32,427,831</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="center" valign="bottom" style="border-top: 2px solid #000000">$3,816.76</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
  $0.001 par value to be
  issued upon the
  exercise of options
  resulting from the
  assumption of Nuance
  Communications, Inc.
  options granted under
  the Nuance
  Communications, Inc.
  1998 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 align="center" valign="bottom" style="border-top: 2px solid #000000">1,456,197 shares</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="center" valign="bottom" style="border-top: 2px solid #000000">$4.938</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="center" valign="bottom" style="border-top: 2px solid #000000">$7,190,700.70</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="center" valign="bottom" style="border-top: 2px solid #000000">$846.35</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
  $0.001 par value to be
  issued upon the
  exercise of options
  resulting from the
  assumption of Nuance
  Communications, Inc.
  options granted under
  the Nuance
  Communications, Inc.
  1994 Flexible Stock
  Incentive 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 align="center" valign="bottom" style="border-top: 2px solid #000000">50,397 shares</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="center" valign="bottom" style="border-top: 2px solid #000000">$4.938</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="center" valign="bottom" style="border-top: 2px solid #000000">$248,860.39</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="center" valign="bottom" style="border-top: 2px solid #000000">$29.29</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="15" style="border-top: 3px solid #000000">&nbsp;</TD>
  </TR>
  
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  <TR>
      <TD width="3%"></TD>
      <TD width="1%"></TD>
      <TD width="96"></TD>
  </TR>
  
  <TR valign="top">
      <TD nowrap align="left">*</TD>
      <TD>&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>
  
  <TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top">
      <TD nowrap align="left">**</TD>
      <TD>&nbsp;</TD>
      <TD>Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(h) under the Securities
  Act, on the basis of $4.938 per share, the average of the high and low prices per share of the Common Stock as reported
  on the NASDAQ National Market on September&nbsp;14, 2005.</TD>
  </TR>
  
  <TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>
  
  <TR valign="top">
      <TD nowrap align="left">***</TD>
      <TD>&nbsp;</TD>
      <TD>Pursuant to a Preferred Shares Rights Agreement dated as of October&nbsp;23, 1996, as amended on March&nbsp;19, 2004, 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 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>
  
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  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART II</B>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
  </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 ScanSoft, 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 align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;The Registrant&#146;s Annual Report on Form 10-K/T for the period ended September&nbsp;30, 2004
  filed with the Commission on January&nbsp;6, 2005.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;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, 2004.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;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 and
  any further amendment or report filed with the Commission for the purpose of updating such
  description.
  </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. Unless expressly incorporated into the Registration Statement, a
  report furnished on Form 8-K shall not be incorporated by reference into this Registration
  Statement.
  </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;Not applicable.
  </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 ScanSoft by Jo-Anne
  Sinclair, Esq., General Counsel of ScanSoft. Ms.&nbsp;Sinclair is paid a salary by ScanSoft, is a
  participant in various employee benefit plans offered to employees of ScanSoft generally, and owns
  and has options to purchase shares of ScanSoft Common Stock.
  </DIV>
  
  
  <P align="center" style="font-size: 10pt">&nbsp;
  </DIV>
  
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  <DIV style="font-family: 'Times New Roman',Times,serif">
  <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>
  
  <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>
  
  <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;Not applicable.
  </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="10%">&nbsp;</TD>
      <TD width="4%">&nbsp;</TD>
      <TD width="86%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left"><B>Exhibit</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Number</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
  </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">Nuance Communications, Inc. 2001 Nonstatutory Stock Option Plan</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">Nuance Communications, Inc. 2000 Stock Plan</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">Nuance Communications 1998 Stock Plan</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.4
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Nuance Communications 1994 Flexible Stock Incentive Plan</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 Jo-Anne Sinclair, General Counsel of ScanSoft, Inc.</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>
  </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>
  </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 Deloitte &#038; Touche LLP</TD>
  </TR>
  <TR valign="bottom">
  
  <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.4
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of BDO Stoy Hayward LLP</TD>
  </TR>
  <TR valign="bottom">
  
  <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.5
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Kost Forer Gabbay &#38; Kasierer, a member of Ernst &#38; Young Global</TD>
  </TR>
  <TR valign="bottom">
  
  <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.6
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Kost Forer Gabbay &#38; Kasierer, a member of Ernst &#38; Young Global</TD>
  </TR>
  <TR valign="bottom">
  
  <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.7
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Jo-Anne Sinclair, General Counsel of ScanSoft, Inc. (included in Exhibit&nbsp;5.1 above).</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>ITEM 9. UNDERTAKINGS</B>
  </DIV>
  
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="1%" nowrap align="left">(a)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The undersigned Registrant hereby undertakes:</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(1)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>To file, during any period in which offers or sales are being made, a post-effective
  amendment to this Registration Statement:</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <P align="center" style="font-size: 10pt">-2-
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always">&nbsp;</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="6%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(i)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>to include any prospectus required by section 10(a)(3) of the Securities Act of 1933;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="6%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(ii)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>to reflect in the prospectus any facts or events arising after the effective date of this
  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 this Registration
  Statement&#151;notwithstanding the foregoing, any increase or decrease in volume of securities offered
  (if the 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 a 20% change in the maximum aggregate offering
  price set forth in the &#147;Calculation of Registration Fee&#148; table in the effective Registration
  Statement; and</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="6%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(iii)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>to include any material information with respect to the plan of distribution not
  previously disclosed in the registration statement or any material change to such information in
  the registration statement.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Provided, however, that clauses (1)(i) and (1)(ii) shall not apply if the information required
  to be included in a post-effective amendment by those clauses is contained in periodic reports
  filed by the Registrant pursuant to Section&nbsp;13 or Section 15(d) of the Exchange Act that are
  incorporated by reference into 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">(2)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>That, for the purpose of determining any liability under the Securities Act, each such
  post-effective amendment shall be deemed to be a new registration statement relating to the
  securities offered therein, and the offering of such securities at that time shall be deemed to be
  the initial bona fide offering thereof.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(3)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>To remove from registration by means of a post-effective amendment any of the securities
  being registered which remain unsold at the termination of the offering.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="1%" nowrap align="left">(b)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The undersigned Registrant hereby undertakes that, for purposes of determining any
  liability under the Securities Act, each filing of the Registrant&#146;s annual report pursuant to
  Section 13(a) or Section 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.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="1%" nowrap align="left">(c)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Insofar as indemnification for liabilities arising under the Securities Act may be
  permitted to directors, officers and controlling persons of the Registrant pursuant to the
  foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the
  Commission such indemnification is against public policy as expressed in the Act and is, therefore,
  unenforceable. In the event that a claim for indemnification against such liabilities (other than
  the payment by the Registrant of expenses incurred or paid by a director, officer or controlling
  person of the Registrant in the successful defense of any action, suit or proceeding) is asserted
  by such director, officer or controlling person in connection with the securities being registered,
  the Registrant will, unless in the opinion of its counsel the matter has been settled by
  controlling precedent, submit to a court of appropriate jurisdiction the question whether such
  indemnification by it is against public policy as expressed in the Securities Act and will be
  governed by the final adjudication of such issue.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <P align="center" style="font-size: 10pt">-3-
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <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, State of Massachusetts on this
  16<SUP style="font-size: 85%; vertical-align: text-top">th</SUP> day of September, 2005.
  </DIV>
  
  <TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
  <TR>
      <TD width="48%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="35%">&nbsp;</TD>
      <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
      <TD valign="top" align="left">&nbsp;</TD>
      <TD colspan="3" align="left">SCANSOFT, INC.<BR>
  &nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD valign="top">By:&nbsp;&nbsp;</TD>
  
  <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/
  Paul A. Ricci</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="2" align="left">Paul A. Ricci&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="2" align="left">Chairman of the Board and Chief Executive
  Officer (Principal Executive Officer)&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  </TABLE>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>POWER OF ATTORNEY</B>
  </DIV>
  
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL PERSONS BY THESE PRESENTS, that each individual whose signature appears below
  constitutes and appoints Paul A. Ricci and James R. Arnold, Jr., and each of them acting
  individually, as his or her true and lawful attorneys-in-fact and agents, each with full power of
  substitution and resubstitution, for him or her and in his or her name, place and stead, in any and
  all capacities, to sign any and all amendments (including post-effective amendments) to this
  registration statement and to file the same with all exhibits thereto, and all documents in
  connection therewith, with the Securities and Exchange Commission, granting unto said
  attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and
  every act and thing requisite and necessary to be done, as fully to all intents and purposes as he
  or she might or could do in person, and hereby ratifying and confirming all that said
  attorneys-in-fact and agents or any of them, or their or his substitute or substitutes, may
  lawfully do or cause to be done by virtue hereof. This power of attorney may be executed in
  counterparts.
  </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
  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="35%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="39%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="20%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="center" valign="top">/s/
  Paul A. Ricci<BR>
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Paul A. Ricci</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">
  Chairman of the
  Board, Chief
  Executive Officer,
  and Director
  (Principal
  Executive Officer)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">September 16, 2005</TD>
  </TR>
  
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="center" valign="top">/s/
  James R. Arnold, Jr.<BR>
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  James R. Arnold, Jr.</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">
  Senior Vice
  President and Chief
  Financial Officer
  (Principal
  Financial Officer
  and Principal
  Accounting Officer)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">September 16, 2005</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="center" valign="top">/s/
  Charles W. Berger<BR>
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Charles W. Berger</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">
  Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">September 16, 2005</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="center" valign="top">&nbsp;<BR>
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Robert M. Finch</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">
  Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">September 16, 2005</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="center" valign="top">/s/
  Robert J. Frankenberg<BR>
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Robert J. Frankenberg</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">
  Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">September 16, 2005</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt">-4-
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always">&nbsp;</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="35%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="39%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="20%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="center" valign="top">&nbsp;<BR>
  <DIV style="border-bottom: 1px solid #000000">/s/
  Jeffrey A. Harris</DIV>
  Jeffrey A. Harris</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="middle">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">September 16, 2005</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="center" valign="top">&nbsp;<BR>
  <DIV style="border-bottom: 1px solid #000000">/s/
  William H. Janeway</DIV>
  William H. Janeway</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="middle">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">September 16, 2005</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="center" valign="top">&nbsp;<BR>
  <DIV style="border-bottom: 1px solid #000000">/s/
  Katherine A. Martin</DIV>
  Katharine A. Martin</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="middle">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">September 16, 2005</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="center" valign="top">&nbsp;<BR>
  <DIV style="border-bottom: 1px solid #000000">/s/
  Mark B. Myers</DIV>
  Mark B. Myers</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="middle">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">September 16, 2005</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="center" valign="top">&nbsp;<BR>
  <DIV style="border-bottom: 1px solid #000000">/s/
  Philip J. Quigley</DIV>
  Philip J. Quigley</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="middle">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">September 16, 2005</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="center" valign="top">&nbsp;<BR>
  <DIV style="border-bottom: 1px solid #000000">/s/
  Robert G. Teresi</DIV>
  Robert G. Teresi</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="middle">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">September 16, 2005</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">&nbsp;</H5><P>
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <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="10%">&nbsp;</TD>
      <TD width="4%">&nbsp;</TD>
      <TD width="86%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left"><B>Exhibit</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Number</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
  </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">Nuance Communications, Inc. 2001 Nonstatutory Stock Option Plan</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">Nuance Communications, Inc. 2000 Stock Plan</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">Nuance Communications, Inc. 1998 Stock Plan</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.4
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Nuance Communications, Inc. 1994 Flexible Stock Incentive Plan</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 Jo-Anne Sinclair, General Counsel of ScanSoft, Inc.</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>
  </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>
  </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 Deloitte &#038; Touche LLP</TD>
  </TR>
  <TR valign="bottom">
  
  <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.4
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of BDO Stoy Hayward LLP</TD>
  </TR>
  <TR valign="bottom">
  
  <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.5
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Kost Forer Gabbay &#38; Kasierer, a member of Ernst &amp; Young Global</TD>
  </TR>
  <TR valign="bottom">
  
  <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.6
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Kost Forer Gabbay &#38; Kasierer, a member of Ernst &amp; Young Global</TD>
  </TR>
  <TR valign="bottom">
  
  <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.7
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Jo-Anne Sinclair, General Counsel of ScanSoft, Inc. (included in Exhibit&nbsp;5.1 above).</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt">-6-
  </DIV>
  
  </BODY>
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "b56788s8sv8.htm", "description": "SCANSOFT, INC. FORM S-8", "secsgml_size_bytes": 47250}]
metadata_filer: {"company-data": {"conformed-name": "SCANSOFT INC", "cik": "0001002517", "assigned-sic": "7372", "irs-number": "943156479", "state-of-incorporation": "DE", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-128396", "film-number": "051089792"}, "business-address": {"street1": "9 CENTENNIAL DRIVE", "city": "PEABODY", "state": "MA", "zip": "01960", "phone": "9789772000"}, "mail-address": {"street1": "2560 W BAYSHORE RD", "city": "PALO ALTO", "state": "CA", "zip": "94303"}, "former-company": {"former-conformed-name": "VISIONEER INC", "date-changed": "19951020"}}
text: sv8
  As filed with the Securities and Exchange Commission on September 16, 2005
  Registration No. 333-
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  Under
  The Securities Act of 1933
  SCANSOFT, INC.
  (Exact name of Registrant as specified in its charter)
  Delaware
  94-3156479
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification Number)
  1 Wayside Road
  Burlington, Massachusetts, 01803
  (Address, including zip code, of principal executive offices)
  Nuance Communications, Inc. 2001 Nonstatutory Stock Option Plan
  Nuance Communications, Inc. 2000 Stock Plan
  Nuance Communications, Inc. 1998 Stock Plan
  Nuance Communications, Inc. 1994 Flexible Stock Incentive Plan
  (Full title of the plans)
  James R. Arnold, Jr.
  Chief Financial Officer
  ScanSoft, Inc.
  1 Wayside Road
  Burlington, Massachusetts 01803
  (Name and address of agent for service)
  (781) 565-5000
  (Telephone number, including area code, of agent for service)
  Copies to:
  Katharine A. Martin, Esq.
  Robert Sanchez, Esq.
  Wilson Sonsini Goodrich & Rosati
  Professional Corporation
  650 Page Mill Road
  Palo Alto, CA 94304
  (650) 493-9300
  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 to be
  issued upon the
  exercise of options
  resulting from the
  assumption of Nuance
  Communications, Inc.
  options granted under
  the Nuance
  Communications, Inc.
  2001 Nonstatutory
  Stock Option Plan
  1,461,157 shares
  $4.938
  $7,215,193.20
  $849.23
  Common Stock
  $0.001 par value to be
  issued upon the
  exercise of options
  resulting from the
  assumption of Nuance
  Communications, Inc.
  options granted under
  the Nuance
  Communications, Inc.
  2000 Stock Plan
  6,566,997 shares
  $4.938
  $32,427,831
  $3,816.76
  Common Stock
  $0.001 par value to be
  issued upon the
  exercise of options
  resulting from the
  assumption of Nuance
  Communications, Inc.
  options granted under
  the Nuance
  Communications, Inc.
  1998 Stock Plan
  1,456,197 shares
  $4.938
  $7,190,700.70
  $846.35
  Common Stock
  $0.001 par value to be
  issued upon the
  exercise of options
  resulting from the
  assumption of Nuance
  Communications, Inc.
  options granted under
  the Nuance
  Communications, Inc.
  1994 Flexible Stock
  Incentive Plan
  50,397 shares
  $4.938
  $248,860.39
  $29.29
  *
  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(h) under the Securities
  Act, on the basis of $4.938 per share, the average of the high and low prices per share of the Common Stock as reported
  on the NASDAQ National Market on September 14, 2005.
  ***
  Pursuant to a Preferred Shares Rights Agreement dated as of October 23, 1996, as amended on March 19, 2004, 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.
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE
  The following documents previously filed by ScanSoft, 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/T for the period ended September 30, 2004
  filed with the Commission on January 6, 2005.
  (b) 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, 2004.
  (c) 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 and
  any further amendment or report filed with the Commission 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. Unless expressly incorporated into the Registration Statement, a
  report furnished on Form 8-K shall not be incorporated by reference into this Registration
  Statement.
  ITEM 4. DESCRIPTION OF SECURITIES
  Not applicable.
  ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL
  The validity of the securities offered hereby has been passed upon for ScanSoft by Jo-Anne
  Sinclair, Esq., General Counsel of ScanSoft. Ms. Sinclair is paid a salary by ScanSoft, is a
  participant in various employee benefit plans offered to employees of ScanSoft generally, and owns
  and has options to purchase shares of ScanSoft 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.
  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
  Not applicable.
  ITEM 8. EXHIBITS
  Exhibit
  Number
  Description
  4.1
  Nuance Communications, Inc. 2001 Nonstatutory Stock Option Plan
  4.2
  Nuance Communications, Inc. 2000 Stock Plan
  4.3
  Nuance Communications 1998 Stock Plan
  4.4
  Nuance Communications 1994 Flexible Stock Incentive Plan
  5.1
  Opinion of Jo-Anne Sinclair, General Counsel of ScanSoft, Inc.
  23.1
  Consent of BDO Seidman, LLP
  23.2
  Consent of PricewaterhouseCoopers LLP
  23.3
  Consent of Deloitte & Touche LLP
  23.4
  Consent of BDO Stoy Hayward LLP
  23.5
  Consent of Kost Forer Gabbay & Kasierer, a member of Ernst & Young Global
  23.6
  Consent of Kost Forer Gabbay & Kasierer, a member of Ernst & Young Global
  23.7
  Consent of Jo-Anne Sinclair, General Counsel of ScanSoft, Inc. (included in Exhibit 5.1 above).
  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:
  -2-
  (i)
  to include any prospectus required by section 10(a)(3) of the Securities Act of 1933;
  (ii)
  to reflect in the prospectus any facts or events arising after the effective date of this
  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 this Registration
  Statement—notwithstanding the foregoing, any increase or decrease in volume of securities offered
  (if the 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 a 20% change in the maximum aggregate offering
  price set forth in the "Calculation of Registration Fee" table in the effective Registration
  Statement; and
  (iii)
  to include any material information with respect to the plan of distribution not
  previously disclosed in the registration statement or any material change to such information in
  the registration statement.
  Provided, however, that clauses (1)(i) and (1)(ii) shall not apply if the information required
  to be included in a post-effective amendment by those clauses is contained in periodic reports
  filed by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are
  incorporated by reference into 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 which remain unsold at the termination of the offering.
  (b)
  The undersigned Registrant hereby undertakes that, for purposes of determining any
  liability under the Securities Act, each filing of the Registrant's annual report pursuant to
  Section 13(a) or Section 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
  Commission such indemnification is against public policy as expressed in the Act and is, therefore,
  unenforceable. In the event that a claim for indemnification against such liabilities (other than
  the payment by the Registrant of expenses incurred or paid by a director, officer or controlling
  person of the Registrant in the successful defense of any action, suit or proceeding) is asserted
  by such director, officer or controlling person in connection with the securities being registered,
  the Registrant will, unless in the opinion of its counsel the matter has been settled by
  controlling precedent, submit to a court of appropriate jurisdiction the question whether such
  indemnification by it is against public policy as expressed in the Securities Act and will be
  governed by the final adjudication of such issue.
  -3-
  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, State of Massachusetts on this
  16
  th
  day of September, 2005.
  SCANSOFT, INC.
  By:
  /s/
  Paul A. Ricci
  Paul A. Ricci
  Chairman of the Board and Chief Executive
  Officer (Principal Executive Officer)
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS, that each individual whose signature appears below
  constitutes and appoints Paul A. Ricci and James R. Arnold, Jr., and each of them acting
  individually, as his or her true and lawful attorneys-in-fact and agents, each with full power of
  substitution and resubstitution, for him or her and in his or her name, place and stead, in any and
  all capacities, to sign any and all amendments (including post-effective amendments) to this
  registration statement and to file the same with all exhibits thereto, and all documents in
  connection therewith, with the Securities and Exchange Commission, granting unto said
  attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and
  every act and thing requisite and necessary to be done, as fully to all intents and purposes as he
  or she might or could do in person, and hereby ratifying and confirming all that said
  attorneys-in-fact and agents or any of them, or their or his substitute or substitutes, may
  lawfully do or cause to be done by virtue hereof. This power of attorney may be executed in
  counterparts.
  Pursuant to the requirements of the Securities Act of 1933, this registration statement
  has been signed by the following persons in the capacities and on the dates indicated.
  Signature
  Title
  Date
  /s/
  Paul A. Ricci
  Paul A. Ricci
  Chairman of the
  Board, Chief
  Executive Officer,
  and Director
  (Principal
  Executive Officer)
  September 16, 2005
  /s/
  James R. Arnold, Jr.
  James R. Arnold, Jr.
  Senior Vice
  President and Chief
  Financial Officer
  (Principal
  Financial Officer
  and Principal
  Accounting Officer)
  September 16, 2005
  /s/
  Charles W. Berger
  Charles W. Berger
  Director
  September 16, 2005
  Robert M. Finch
  Director
  September 16, 2005
  /s/
  Robert J. Frankenberg
  Robert J. Frankenberg
  Director
  September 16, 2005
  -4-
  Signature
  Title
  Date
  /s/
  Jeffrey A. Harris
  Jeffrey A. Harris
  Director
  September 16, 2005
  /s/
  William H. Janeway
  William H. Janeway
  Director
  September 16, 2005
  /s/
  Katherine A. Martin
  Katharine A. Martin
  Director
  September 16, 2005
  /s/
  Mark B. Myers
  Mark B. Myers
  Director
  September 16, 2005
  /s/
  Philip J. Quigley
  Philip J. Quigley
  Director
  September 16, 2005
  /s/
  Robert G. Teresi
  Robert G. Teresi
  Director
  September 16, 2005
  -5-
  EXHIBIT INDEX
  Exhibit
  Number
  Description
  4.1
  Nuance Communications, Inc. 2001 Nonstatutory Stock Option Plan
  4.2
  Nuance Communications, Inc. 2000 Stock Plan
  4.3
  Nuance Communications, Inc. 1998 Stock Plan
  4.4
  Nuance Communications, Inc. 1994 Flexible Stock Incentive Plan
  5.1
  Opinion of Jo-Anne Sinclair, General Counsel of ScanSoft, Inc.
  23.1
  Consent of BDO Seidman, LLP
  23.2
  Consent of PricewaterhouseCoopers LLP
  23.3
  Consent of Deloitte & Touche LLP
  23.4
  Consent of BDO Stoy Hayward LLP
  23.5
  Consent of Kost Forer Gabbay & Kasierer, a member of Ernst & Young Global
  23.6
  Consent of Kost Forer Gabbay & Kasierer, a member of Ernst & Young Global
  23.7
  Consent of Jo-Anne Sinclair, General Counsel of ScanSoft, Inc. (included in Exhibit 5.1 above).
  -6-