content: <HTML>
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  <TITLE>s-8</TITLE>
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  <P align="center"><FONT size="2"><B>As filed with the Securities and
  Exchange Commission on October 29, 2001</B>
  </FONT>
  
  <P align="right"><FONT size="2"><B>Registration No.&nbsp;333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>
  </FONT>
  
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  <P align="center"><FONT size="2"><B>SECURITIES AND EXCHANGE COMMISSION<BR>
  Washington, DC 20549</B>
  </FONT>
  
  <P>
  <HR width="26%" align="center" size="1" noshade>
  <P>
  
  
  <P align="center"><FONT size="5"><B>FORM S-8</B></FONT><BR>
  <FONT size="2"><B>REGISTRATION STATEMENT<BR>
  UNDER THE<BR>
  SECURITIES ACT OF 1933</B>
  </FONT>
  
  <P>
  <HR width="26%" align="center" size="1" noshade>
  <P>
  
  
  <P align="center"><FONT size="5"><B>TWEETER HOME ENTERTAINMENT GROUP,
  INC.</B></FONT><BR>
  <FONT size="2"><B>(Exact Name of Registrant as Specified in Its Charter)</B>
  </FONT>
  
  <CENTER>
  <TABLE cellspacing="0" border="0" cellpadding="0" width="55%">
  <TR valign="bottom">
          <TD width="50%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
          <TD width="45%">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
          <TD align="center" valign="top"><FONT size="2"><B>Delaware</B><BR>
  (State or Other Jurisdiction of<BR>
  Incorporation or Organization)</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="center" valign="top"><FONT size="2">
  <B>04-3417513</B><BR>
  (I.R.S. Employer<BR>
  Identification No.)</FONT></TD>
  </TR>
  </TABLE>
  </CENTER>
  <P align="center"><FONT size="2"><B>10 Pequot Way<BR>
  Canton, Massachusetts 02021</B><BR>
  (Address of Principal Executive Offices, Including Zip Code)
  </FONT>
  
  <P>
  <HR width="26%" align="center" size="1" noshade>
  <P>
  
  
  <P align="center"><FONT size="2"><B>1998 STOCK OPTION AND INCENTIVE
  PLAN, AS AMENDED</B><BR>
  (Full Title of the Plan)
  </FONT>
  
  <P>
  <HR width="26%" align="center" size="1" noshade>
  <P>
  
  
  <P align="center"><FONT size="2"><B>Joseph McGuire, Chief Financial Officer<BR>
  TWEETER HOME ENTERTAINMENT GROUP, INC.<BR>
  10 Pequot Way<BR>
  Canton, Massachusetts 02021<BR>
  (781)&nbsp;830-3000</B><BR>
  (Name, Address and Telephone Number, Including Area Code, of Agent For Service)
  </FONT>
  
  <P>
  <HR width="26%" align="center" size="1" noshade>
  <P>
  
  
  <P align="center"><FONT size="2"><i>Copy to:</i><BR>
  <B>Timothy B. Bancroft, Esq.<BR>
  Goulston &#038; Storrs, P.C.</B><BR>
  400 Atlantic Avenue<BR>
  Boston, Massachusetts 02110<BR>
  (617)&nbsp;482-1776
  </FONT>
  
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  <P align="center"><FONT size="2">-1-</FONT>
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  <P align="center"><FONT size="2"><B>CALCULATION OF REGISTRATION FEE</B>
  </FONT>
  
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  <TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
  <TR valign="bottom">
          <TD width="38%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
          <TD width="1%">&nbsp;</TD>
          <TD width="6%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
          <TD width="4%">&nbsp;</TD>
          <TD width="1%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
          <TD width="4%">&nbsp;</TD>
          <TD width="1%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
          <TD width="4%">&nbsp;</TD>
          <TD width="1%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
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  <TR valign="bottom">
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center" colspan="3"><FONT size="1"><B>Proposed Maximum</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center" colspan="3"><FONT size="1"><B>Proposed Maximum</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><FONT size="1"><B>Title of Securities</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center" colspan="3"><FONT size="1"><B>Amount to be</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center" colspan="3"><FONT size="1"><B>Offering Price Per</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center" colspan="3"><FONT size="1"><B>Aggregate Offering</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center" colspan="3"><FONT size="1"><B>Amount of</B></FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><FONT size="1"><B>to be Registered</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center" colspan="3"><FONT size="1"><B>Registered</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center" colspan="3"><FONT size="1"><B>Share (1)</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center" colspan="3"><FONT size="1"><B>Price (1)</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center" colspan="3"><FONT size="1"><B>Registration Fee</B></FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><HR size="1" noshade></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD colspan="3"><HR size="1" noshade></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD colspan="3"><HR size="1" noshade></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD colspan="3"><HR size="1" noshade></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD colspan="3"><HR size="1" noshade></TD>
  </TR>
  <TR valign="bottom">
          <TD><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2">Common Stock,
  par value $.01 per
  share</FONT></DIV></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="right"><FONT size="2">788,876</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="right"><FONT size="2">$</FONT></TD>
          <TD align="right"><FONT size="2">15.61</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="right"><FONT size="2">$</FONT></TD>
          <TD align="right"><FONT size="2">12,314,354.36</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="right"><FONT size="2">$</FONT></TD>
          <TD align="right"><FONT size="2">3,078.59</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
  </TR>
  </TABLE>
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  <P>
  <HR size="1" width="18%" align="left" noshade>
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
  <TR valign="top">
        <TD width="1%" align="left" nowrap><FONT size="2">(1)</FONT></TD>
          <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
          <TD width="96%"><FONT size="2">Estimated pursuant to Rule&nbsp;457(h) and (c)&nbsp;solely for the purpose of
  calculating the amount of registration fee based on the average high and low
  prices reported by Nasdaq on October 22, 2001.</FONT></TD>
  </TR>
  </TABLE>
  
  <P align="center"><FONT size="2">-2-</FONT>
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  <H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
  <P align="center"><FONT size="2"><B>Part II</B>
  </FONT>
  
  <P align="center"><FONT size="2"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
  </FONT>
  
  <P align="left"><FONT size="2">Item&nbsp;3. Incorporation of Documents by Reference
  </FONT>
  
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The information contained in Part II of the registration statement on
  Form&nbsp;S-8, SEC File No.&nbsp;333-67865, is incorporated by reference into this
  registration statement.
  </FONT>
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents are incorporated in this registration statement
  by reference:
  </FONT>
  <P>
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
  <TR>
          <TD width="3%"></TD>
          <TD width="97%"></TD>
  </TR>
  <TR valign="top">
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;the registrant&#146;s annual report on Form&nbsp;10-K for the fiscal
  year ended September&nbsp;30, 2000 filed pursuant to the Securities
  Exchange Act of 1934 that contains audited financial
  statements for the fiscal year ended September&nbsp;30, 2000;</FONT></TD>
  </TR>
  <TR>
          <TD><FONT size="2">&nbsp;</FONT></TD>
  </TR>
  <TR valign="top">
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;the registrant&#146;s Quarterly Reports on Form&nbsp;10-Q for the fiscal
  quarters ended December&nbsp;31, 2000, March&nbsp;31, 2001 and June&nbsp;30,
  2001, filed pursuant to the Securities Exchange Act of 1934;</FONT></TD>
  </TR>
  <TR>
          <TD><FONT size="2">&nbsp;</FONT></TD>
  </TR>
  <TR valign="top">
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;the registrant&#146;s Current Reports on Form&nbsp;8-K dated June&nbsp;8,
  2001 and August&nbsp;10, 2001; and</FONT></TD>
  </TR>
  <TR>
          <TD><FONT size="2">&nbsp;</FONT></TD>
  </TR>
  <TR valign="top">
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;the description of the registrant&#146;s common stock contained in
  the registrant&#146;s Registration Statement on Form&nbsp;8-A filed
  pursuant to the Securities Exchange Act of 1934 on April&nbsp;27,
  1998, and amended on June&nbsp;5, 1998.</FONT></TD>
  </TR>
  </TABLE>
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, all documents subsequently filed by the registrant
  pursuant to Sections&nbsp;13(a), 13(c), 14 and 15(d) of the Securities Exchange Act
  of 1934, prior to the filing of a post-effective amendment which indicates that
  all securities offered have been sold or which deregisters all securities then
  remaining unsold, shall be deemed to be incorporated by reference herein and to
  be a part hereof from the date of the filing of such documents.
  </FONT>
  <P align="left"><FONT size="2">Item&nbsp;8. Exhibits
  </FONT>
  
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  <TR valign="bottom">
          <TD width="8%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
          <TD width="87%">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><FONT size="1"><B>Exhibit</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><FONT size="1"><B>Number</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center"><FONT size="1"><B>Description</B></FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><HR size="1" noshade></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center"><HR size="1" noshade></TD>
  </TR>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">4.1</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Tweeter Home Entertainment Group, Inc. 1998 Stock
  Option and Incentive Plan, as amended</FONT></TD>
  </TR>
  </TABLE>
  </CENTER>
  <P align="center"><FONT size="2">-3-</FONT>
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  <CENTER>
  <TABLE cellspacing="0" border="0" cellpadding="0" width="55%">
  <TR valign="bottom">
          <TD width="8%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
          <TD width="87%">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><FONT size="1"><B>Exhibit</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><FONT size="1"><B>Number</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center"><FONT size="1"><B>Description</B></FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><HR size="1" noshade></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center"><HR size="1" noshade></TD>
  </TR>
  <TR><TD><TR><TD><TR><TD><TR><TD>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">5.1</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Opinion of Goulston &#038; Storrs, P.C.</FONT></TD>
  </TR>
  <TR><TD><TR><TD><TR><TD><TR><TD>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">23.1</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Consent of Deloitte &#038; Touche LLP</FONT></TD>
  </TR>
  <TR><TD><TR><TD><TR><TD><TR><TD>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">23.2</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Consent of Goulston &#038; Storrs, P.C. (included in
  opinion filed as Exhibit&nbsp;5.1)</FONT></TD>
  </TR>
  <TR><TD><TR><TD><TR><TD><TR><TD>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">24</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Power of Attorney (included on signature page)</FONT></TD>
  </TR>
  </TABLE>
  </CENTER>
  
  <P align="center"><FONT size="2">-4-</FONT>
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  <P align="center"><FONT size="2"><B>SIGNATURES</B>
  </FONT>
  
  <P><FONT size="2">&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&nbsp;S-8 and has duly caused this registration
  statement to be signed on its behalf by the undersigned, thereunto duly
  authorized, in the town of Canton, Commonwealth of Massachusetts, on October 29, 2001.
  </FONT>
  <P>
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
  <TR valign="top">
          <TD width="50%"><FONT size="2">&nbsp;</FONT></TD>
          <TD width="50%"><FONT size="2">TWEETER HOME ENTERTAINMENT<BR>
  GROUP, INC.</FONT></TD>
  </TR>
  </TABLE>
  <P>
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
  <TR valign="top">
          <TD width="50%"><FONT size="2">&nbsp;</FONT></TD>
          <TD width="50%"><FONT size="2">By: /s/ Joseph McGuire<HR size="1" noshade>
  Joseph McGuire<BR>
  Vice President and Chief Financial<BR>
  Officer</FONT></TD>
  </TR>
  </TABLE>
  <P align="center"><FONT size="2"><B>POWER OF ATTORNEY</B>
  </FONT>
  
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
  appears below constitutes and appoints Jeffrey Stone and Joseph McGuire, and
  each of them, his or her true and lawful attorneys-in-fact and agents, each with
  full power of substitution and resubstitution, for him and in his name, place
  and stead, in any and all capacities, to sign any or all amendments (including
  post-effective amendments) to this registration statement and to file the same,
  with all exhibits thereto, and other documents in connection therewith, with the
  Securities and Exchange Commission, hereby ratifying and confirming all that
  said attorneys-in-fact and agents, or any of them, or their substitute or
  substitutes, may lawfully do or cause to be done by virtue hereof.
  </FONT>
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this
  registration statement has been signed by the following persons in the
  capacities and on the date indicated.
  </FONT>
  <CENTER>
  <TABLE cellspacing="0" border="0" cellpadding="0" width="75%">
  <TR valign="bottom">
          <TD width="25%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
          <TD width="52%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
          <TD width="13%">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><FONT size="1"><B>Signature</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center"><FONT size="1"><B>Title</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center"><FONT size="1"><B>Date</B></FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><HR size="1" noshade></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center"><HR size="1" noshade></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center"><HR size="1" noshade></TD>
  </TR>
  
  <TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">/s/ Jeffrey Stone<BR>
  </FONT><HR size="1" noshade><FONT size="2">
  Jeffrey Stone</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Director, President and Chief Executive Officer<BR>
  (Principal Executive Officer)
  </FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="right" valign="top"><FONT size="2">October 29, 2001</FONT></TD>
  </TR>
  <TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">/s/ Joseph McGuire<BR>
  </FONT><HR size="1" noshade><FONT size="2">
  Joseph McGuire</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Vice President and Chief Financial Officer<BR>
  (Principal Financial Officer and Principal<BR>
  Accounting Officer)
  </FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="right" valign="top"><FONT size="2">October 29, 2001</FONT></TD>
  </TR>
  <TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">/s/ Samuel Bloomberg<BR>
  </FONT><HR size="1" noshade><FONT size="2">
  Samuel Bloomberg</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Director and Chairman of the Board
  </FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="right" valign="top"><FONT size="2">October 29, 2001</FONT></TD>
  </TR>
  <TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">/s/ Jeffrey Bloomberg<BR>
  </FONT><HR size="1" noshade><FONT size="2">
  Jeffrey Bloomberg</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Director
  </FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="right" valign="top"><FONT size="2">October 29, 2001</FONT></TD>
  </TR>
  <TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">/s/ Matthew Bronfman<BR>
  </FONT><HR size="1" noshade><FONT size="2">
  Matthew Bronfman</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Director
  </FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="right" valign="top"><FONT size="2">October 29, 2001</FONT></TD>
  </TR>
  <TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">/s/ Michael Cronin<BR>
  </FONT><HR size="1" noshade><FONT size="2">
  Michael Cronin</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Director
  </FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="right" valign="top"><FONT size="2">October 29, 2001</FONT></TD>
  </TR>
  <TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">/s/ Steven Fischman<BR>
  </FONT><HR size="1" noshade><FONT size="2">
  Steven Fischman</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Director
  </FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="right" valign="top"><FONT size="2">October 29, 2001</FONT></TD>
  </TR>
  </TABLE>
  </CENTER>
  <P align="center"><FONT size="2">-5-</FONT>
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  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
  <CENTER>
  <TABLE cellspacing="0" border="0" cellpadding="0" width="75%">
  <TR valign="bottom">
          <TD width="25%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
          <TD width="52%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
          <TD width="13%">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><FONT size="1"><B>Signature</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center"><FONT size="1"><B>Title</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center"><FONT size="1"><B>Date</B></FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><HR size="1" noshade></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center"><HR size="1" noshade></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center"><HR size="1" noshade></TD>
  </TR>
  
  
  
  <TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
  <TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">/s/ Peter Beshouri<BR>
  </FONT><HR size="1" noshade><FONT size="2">
  Peter Beshouri</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Director
  </FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="right" valign="top"><FONT size="2">October 29, 2001</FONT></TD>
  </TR>
  </TABLE>
  </CENTER>
  
  <P align="center"><FONT size="2">-6-</FONT>
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
  
  <P align="center"><FONT size="2"><B>Exhibit&nbsp;Index</B>
  </FONT>
  
  <CENTER>
  <TABLE cellspacing="0" border="0" cellpadding="0" width="55%">
  <TR valign="bottom">
          <TD width="8%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
          <TD width="87%">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><FONT size="1"><B>Exhibit</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><FONT size="1"><B>Number</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center"><FONT size="1"><B>Description</B></FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><HR size="1" noshade></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center"><HR size="1" noshade></TD>
  </TR>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">4.1</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Tweeter Home Entertainment Group, Inc. 1998 Stock
  Option and Incentive Plan, as amended</FONT></TD>
  </TR>
  <TR><TD><TR><TD><TR><TD><TR><TD>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">5.1</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Opinion of Goulston &#038; Storrs, P.C.</FONT></TD>
  </TR>
  <TR><TD><TR><TD><TR><TD><TR><TD>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">23.1</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Consent of Deloitte &#038; Touche LLP</FONT></TD>
  </TR>
  <TR><TD><TR><TD><TR><TD><TR><TD>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">23.2</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Consent of Goulston &#038; Storrs, P.C. (included in
  opinion filed as Exhibit&nbsp;5.1)</FONT></TD>
  </TR>
  <TR><TD><TR><TD><TR><TD><TR><TD>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">24</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Power of Attorney (included on signature page)</FONT></TD>
  </TR>
  </TABLE>
  </CENTER>
  
  <P align="center"><FONT size="2">-7-</FONT>
  
  
  </BODY>
  </HTML>
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metadata_filer: {"company-data": {"conformed-name": "TWEETER HOME ENTERTAINMENT GROUP INC", "cik": "0001060390", "assigned-sic": "5731", "irs-number": "043417513", "state-of-incorporation": "DE", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-72428", "film-number": "1769326"}, "business-address": {"street1": "10 PEQUOT WAY", "city": "CANTON", "state": "MA", "zip": "02021", "phone": "7818303000"}, "mail-address": {"street1": "10 PEQUOT WAY", "city": "CANTON", "state": "MA", "zip": "02021"}}
text: s-8
  As filed with the Securities and
  Exchange Commission on October 29, 2001
  Registration No. 333-
  SECURITIES AND EXCHANGE COMMISSION
  Washington, DC 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER THE
  SECURITIES ACT OF 1933
  TWEETER HOME ENTERTAINMENT GROUP,
  INC.
  (Exact Name of Registrant as Specified in Its Charter)
  Delaware
  (State or Other Jurisdiction of
  Incorporation or Organization)
  04-3417513
  (I.R.S. Employer
  Identification No.)
  10 Pequot Way
  Canton, Massachusetts 02021
  (Address of Principal Executive Offices, Including Zip Code)
  1998 STOCK OPTION AND INCENTIVE
  PLAN, AS AMENDED
  (Full Title of the Plan)
  Joseph McGuire, Chief Financial Officer
  TWEETER HOME ENTERTAINMENT GROUP, INC.
  10 Pequot Way
  Canton, Massachusetts 02021
  (781) 830-3000
  (Name, Address and Telephone Number, Including Area Code, of Agent For Service)
  Copy to:
  Timothy B. Bancroft, Esq.
  Goulston & Storrs, P.C.
  400 Atlantic Avenue
  Boston, Massachusetts 02110
  (617) 482-1776
  -1-
  CALCULATION OF REGISTRATION FEE
  Proposed Maximum
  Proposed Maximum
  Title of Securities
  Amount to be
  Offering Price Per
  Aggregate Offering
  Amount of
  to be Registered
  Registered
  Share (1)
  Price (1)
  Registration Fee
  Common Stock,
  par value $.01 per
  share
  788,876
  $
  15.61
  $
  12,314,354.36
  $
  3,078.59
  (1)
  Estimated pursuant to Rule 457(h) and (c) solely for the purpose of
  calculating the amount of registration fee based on the average high and low
  prices reported by Nasdaq on October 22, 2001.
  -2-
  Part II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference
  The information contained in Part II of the registration statement on
  Form S-8, SEC File No. 333-67865, is incorporated by reference into this
  registration statement.
  The following documents are incorporated in this registration statement
  by reference:
  (a) the registrant's annual report on Form 10-K for the fiscal
  year ended September 30, 2000 filed pursuant to the Securities
  Exchange Act of 1934 that contains audited financial
  statements for the fiscal year ended September 30, 2000;
  (b) the registrant's Quarterly Reports on Form 10-Q for the fiscal
  quarters ended December 31, 2000, March 31, 2001 and June 30,
  2001, filed pursuant to the Securities Exchange Act of 1934;
  (c) the registrant's Current Reports on Form 8-K dated June 8,
  2001 and August 10, 2001; and
  (d) the description of the registrant's common stock contained in
  the registrant's Registration Statement on Form 8-A filed
  pursuant to the Securities Exchange Act of 1934 on April 27,
  1998, and amended on June 5, 1998.
  In addition, all documents subsequently filed by the registrant
  pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act
  of 1934, prior to the filing of a post-effective amendment which indicates that
  all securities offered have been sold or which deregisters all securities then
  remaining unsold, shall be deemed to be incorporated by reference herein and to
  be a part hereof from the date of the filing of such documents.
  Item 8. Exhibits
  Exhibit
  Number
  Description
  4.1
  Tweeter Home Entertainment Group, Inc. 1998 Stock
  Option and Incentive Plan, as amended
  -3-
  Exhibit
  Number
  Description
  5.1
  Opinion of Goulston & Storrs, P.C.
  23.1
  Consent of Deloitte & Touche LLP
  23.2
  Consent of Goulston & Storrs, P.C. (included in
  opinion filed as Exhibit 5.1)
  24
  Power of Attorney (included on signature page)
  -4-
  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 town of Canton, Commonwealth of Massachusetts, on October 29, 2001.
  TWEETER HOME ENTERTAINMENT
  GROUP, INC.
  By: /s/ Joseph McGuire
  Joseph McGuire
  Vice President and Chief Financial
  Officer
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
  appears below constitutes and appoints Jeffrey Stone and Joseph McGuire, and
  each of them, his or her true and lawful attorneys-in-fact and agents, each with
  full power of substitution and resubstitution, for him and in his name, place
  and stead, in any and all capacities, to sign any or all amendments (including
  post-effective amendments) to this registration statement and to file the same,
  with all exhibits thereto, and other documents in connection therewith, with the
  Securities and Exchange Commission, hereby ratifying and confirming all that
  said attorneys-in-fact and agents, or any of them, or their substitute or
  substitutes, may lawfully do or cause to be done by virtue hereof.
  Pursuant to the requirements of the Securities Act of 1933, this
  registration statement has been signed by the following persons in the
  capacities and on the date indicated.
  Signature
  Title
  Date
  /s/ Jeffrey Stone
  Jeffrey Stone
  Director, President and Chief Executive Officer
  (Principal Executive Officer)
  October 29, 2001
  /s/ Joseph McGuire
  Joseph McGuire
  Vice President and Chief Financial Officer
  (Principal Financial Officer and Principal
  Accounting Officer)
  October 29, 2001
  /s/ Samuel Bloomberg
  Samuel Bloomberg
  Director and Chairman of the Board
  October 29, 2001
  /s/ Jeffrey Bloomberg
  Jeffrey Bloomberg
  Director
  October 29, 2001
  /s/ Matthew Bronfman
  Matthew Bronfman
  Director
  October 29, 2001
  /s/ Michael Cronin
  Michael Cronin
  Director
  October 29, 2001
  /s/ Steven Fischman
  Steven Fischman
  Director
  October 29, 2001
  -5-
  Signature
  Title
  Date
  /s/ Peter Beshouri
  Peter Beshouri
  Director
  October 29, 2001
  -6-
  Exhibit Index
  Exhibit
  Number
  Description
  4.1
  Tweeter Home Entertainment Group, Inc. 1998 Stock
  Option and Incentive Plan, as amended
  5.1
  Opinion of Goulston & Storrs, P.C.
  23.1
  Consent of Deloitte & Touche LLP
  23.2
  Consent of Goulston & Storrs, P.C. (included in
  opinion filed as Exhibit 5.1)
  24
  Power of Attorney (included on signature page)
  -7-