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  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt">As filed with the Securities and Exchange Commission on May&nbsp;22, 2008
  </DIV>
  
  
  <DIV align="right" style="font-size: 10pt; margin-top: 12pt">Registration No.&nbsp;333-_____
  </DIV>
  
  
  <DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
  <DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>
  
  
  
  
  <DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>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: 18pt; margin-top: 12pt"><B>FORM S-8</B>
  </DIV>
  
  
  <DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>REGISTRATION STATEMENT<BR>
  Under<BR>
  The Securities Act of 1933</B>
  </DIV>
  
  <DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>NUANCE COMMUNICATIONS, 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">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
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      <TD width="47%">&nbsp;</TD>
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      <TD width="47%">&nbsp;</TD>
  </TR>
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  <TR valign="bottom">
      <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</B>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><B>(I.R.S. Employer</B></TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top"><B>incorporation or organization)</B>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><B>Identification Number)</B></TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>1 Wayside Road<BR>
  Burlington, Massachusetts 01803<BR>
  (781)&nbsp;565-5000<BR>
  (Address, including zip code, and telephone number, including area code, of Registrant&#146;s principal executive offices)</B></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>Amended and Restated 1995 Employee Stock Purchase Plan</B></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>(Full title of the Plan)</B></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>James R. Arnold, Jr.<BR>
  Chief Financial Officer<BR>
  Nuance Communications, Inc.<BR>
  1 Wayside Road<BR>
  Burlington, Massachusetts 01803<BR>
  (781)&nbsp;565-5000<BR>
  (Name, address, including zip code, and telephone number, including area code, of agent for service)</B></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B><I>Copies to:</I></B></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>Jo-Anne Sinclair, Esq.<BR>
  Vice President and General Counsel<BR>
  Nuance Communications, Inc.<BR>
  1 Wayside Road<BR>
  Burlington, Massachusetts 01803<BR>
  (781)&nbsp;565-5000</B></DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Indicate by check mark whether the registrant is a large accelerated filer, an accelerated
  filer, a non-accelerated filer, or a smaller reporting company. See the definitions of &#147;large
  accelerated filer,&#148; &#147;accelerated filer&#148; and &#147;smaller reporting company&#148; in Rule&nbsp;12b-2 of the
  Exchange Act. (Check one):
  </DIV>
  
  <DIV align="center">
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      <TD width="3%">&nbsp;</TD>
      <TD width="22%">&nbsp;</TD>
  </TR>
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD align="center" valign="top" nowrap>Large accelerated filer
  <FONT face="Wingdings">&#254;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top" nowrap>Accelerated filer
  <FONT face="Wingdings">&#111;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top" nowrap>Non-accelerated filer <FONT face="Wingdings">&#111;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top" nowrap>Smaller reporting company <FONT face="Wingdings">&#111;</FONT></TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top" nowrap>(Do not check if a smaller reporting company)</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>CALCULATION OF REGISTRATION FEE</B></DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="1%">&nbsp;</TD>
      <TD width="54%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="7%">&nbsp;</TD>
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      <TD width="3%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
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      <TD width="2%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="1%">&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="19" style="border-bottom: 3px double #000000">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Amount</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Proposed Maximum</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3">&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 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" colspan="3"><B>Aggregate</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><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>be Registered</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Registered(1)</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" colspan="3"><B>Offering Price</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Registration Fee</B></TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  
  <!-- End Table Head -->
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      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
                      <TD valign="top" style="border-top: 2px solid #000000"><DIV style="margin-left:0px; text-indent:-0px">Common Stock, $0.001
  par value per share
  to be pursuant to the
  Company&#146;s Amended and
  Restated 1995
  Employee Stock
  Purchase Plan</DIV></TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="center" valign="bottom" style="border-top: 2px solid #000000"><FONT style="white-space: nowrap">3,000,000 shares</FONT>
  </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">$19.71 (2)
  </TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="right" valign="bottom" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" valign="bottom" style="border-top: 2px solid #000000">59,130,000</TD>
      <TD nowrap valign="bottom" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="right" valign="bottom" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" valign="bottom" style="border-top: 2px solid #000000">2,323.81</TD>
      <TD nowrap valign="bottom" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  </TR>
  <TR style="font-size: 1px" valign="bottom">
      <TD nowrap align="left" colspan="19" style="border-top: 3px double #000000">&nbsp;</TD>
  </TR>
  
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="1%" nowrap align="left">(1)</TD>
      <TD width="1%">&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>
      <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">(2)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Estimated solely for the purpose of computing the registration fee and based on the average
  high and low sale prices of the common stock of Nuance Communications, Inc. as reported on the
  Nasdaq Global Select Market on May&nbsp;19, 2008 in accordance with Ruled 457(c) and 457(h) under
  the Securities Act.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
  <DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
  
  
  
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  
  
  
  
  
  
  <!-- TOC -->
  <A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>
  
  <P><CENTER>
  <TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
  <TR>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
  	<TD width="76%"></TD>
  </TR>
  <TR><TD colspan="9"><A HREF="#000">PART I</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#001">Item&nbsp;1. Plan Information</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;2. Registrant Information and Employee Plan Annual Information</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#003">PART II</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;3. Incorporation of Documents by Reference</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;4. Description of Securities</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;5. Interests of Named Experts and Counsel</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#007">Item&nbsp;6. Indemnification of Directors and Officers</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#008">Item&nbsp;7. Exemption from Registration Claimed</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#009">Item&nbsp;8. Exhibits</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#010">Item&nbsp;9. Undertakings</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#011">SIGNATURES</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#012">INDEX TO EXHIBITS</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b70219ppexv4w1.htm">Ex-4.1 Amended & Restated 1995 Employee Stock Purchase Plan</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b70219ppexv5w1.htm">Ex-5.1 Legal Opinion of Garrison R. Smith</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b70219ppexv23w1.htm">Ex-23.1 Consent of BDO Seidman, LLP</A></TD></TR>
  </TABLE>
  </CENTER>
  <!-- /TOC -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  
  
  
  <!-- link1 "PART I" -->
  <DIV align="left"><A NAME="000"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART I</B>
  </DIV>
  
  
  <DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B>
  
  </DIV>
  <!-- link2 "Item&nbsp;1. Plan Information" -->
  <DIV align="left"><A NAME="001"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;1. Plan Information.*</B>
  </DIV>
  
  <!-- link2 "Item&nbsp;2. Registrant Information and Employee Plan Annual Information" -->
  <DIV align="left"><A NAME="002"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;2. Registrant Information and Employee Plan Annual Information.*</B>
  </DIV>
  
  <DIV align="left">
  <DIV style="font-size: 1pt; margin-top: 6pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
  </DIV>
  
  <DIV style="margin-top: 3pt">
  <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>Information required by Part&nbsp;I to be contained in the Section 10(a) prospectus is omitted
  from this Registration Statement in accordance with Rule&nbsp;428 under the Securities Act, and the
  &#147;Note&#148; to Part&nbsp;I of Form S-8.
  </TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  
  
  <!-- link1 "PART II" -->
  <DIV align="left"><A NAME="003"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART II</B>
  </DIV>
  
  
  <DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
  
  </DIV>
  <!-- link2 "Item&nbsp;3. Incorporation of Documents by Reference" -->
  <DIV align="left"><A NAME="004"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;3. Incorporation of Documents by Reference.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents, which have been previously filed with the Commission, are hereby
  incorporated by reference in this Registration Statement:
  </DIV>
  
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(a)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Annual Report on Form 10-K for the period ended September&nbsp;30, 2007
  filed with the Commission on November&nbsp;29, 2007.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(b)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>All other reports filed by the Registrant pursuant to Section 13(a) or 15(d) of the
  Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;) (other than information
  contained in Current Reports on Form 8-K that is deemed furnished and not filed), since
  September&nbsp;30, 2007.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(c)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The 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
  20, 1995 and any further amendment or report filed with the Commission for the purpose of
  updating such description.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents filed by the Registrant with the Commission pursuant to Sections&nbsp;13(a), 13(c),
  14 and 15(d) of the Exchange Act subsequent to the effectiveness 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 in this Registration Statement and to be part hereof from the date of
  filing of such documents. Unless expressly incorporated into this Registration Statement, a report
  furnished on Form 8-K shall not be incorporated by reference into this Registration Statement.
  </DIV>
  
  <!-- link2 "Item&nbsp;4. Description of Securities" -->
  <DIV align="left"><A NAME="005"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;4. Description of Securities.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  </DIV>
  
  <!-- link2 "Item&nbsp;5. Interests of Named Experts and Counsel" -->
  <DIV align="left"><A NAME="006"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;5. Interests of Named Experts and Counsel.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The validity of the shares of our common stock offered by this Registration Statement will be
  passed upon for us by Garrison R. Smith, Esq., our Associate General Counsel, Corporate &#038;
  Securities. Mr.&nbsp;Smith is paid a salary by Nuance, is a participant in various employee benefit
  plans offered to employees of Nuance generally, owns shares of Nuance common stock and has options
  to purchase shares of Nuance common stock.
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  <!-- link2 "Item&nbsp;6. Indemnification of Directors and Officers" -->
  <DIV align="left"><A NAME="007"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;6. Indemnification of Directors and Officers.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;145(a) of the General Corporation Law of the State of Delaware (&#147;Delaware Corporation
  Law&#148;) provides, in general, that a corporation shall have the power to indemnify any person who was
  or is a party or is threatened to be made a party to any threatened, pending or completed action,
  suit or proceeding, whether civil, criminal, administrative or investigative (other than an action
  by or in the right of the corporation), because the person is or was a director, officer, employee
  or agent of the corporation. Such indemnity may be against expenses (including attorneys&#146; fees),
  judgments, fines and amounts paid in settlement actually and reasonably incurred by the person in
  connection with such action, suit or proceeding, if the person acted in good faith and in a manner
  the person reasonably believed to be in or not opposed to the best interests of the corporation and
  if, with respect to any criminal action or proceeding, the person did not have reasonable cause to
  believe the person&#146;s conduct was unlawful.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;145(b) of the Delaware Corporation Law provides, in general, that a corporation shall
  have the power to indemnify any person who was or is a party or is threatened to be made a party to
  any threatened, pending or completed action or suit by or in the right of the corporation to
  procure a judgment in its favor because the person is or was a director, officer, employee or agent
  of the corporation, against any expenses (including attorneys&#146; fees) actually and reasonably
  incurred by the person in connection with the defense or settlement of such action or suit if the
  person acted in good faith and in a manner the person reasonably believed to be in or not opposed
  to the best interests of the corporation, subject to certain additional limitations.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;145(g) of the Delaware Corporation Law provides, in general, that a corporation shall
  have the power to purchase and maintain insurance on behalf of any person who is or was a director,
  officer, employee or agent of the corporation against any liability asserted against the person in
  any such capacity, or arising out of the person&#146;s status as such, whether or not the corporation
  would have the power to indemnify the person against such liability under the provisions of the
  law.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article&nbsp;XI of the Restated Certificate of Incorporation, as amended, of the Registrant
  authorizes the Registrant, subject to certain limited exceptions, to indemnify its directors and
  officers to the fullest extent permitted by the Delaware Corporation Law. Article&nbsp;II, Section&nbsp;6 of
  the Amended and Restated Bylaws of the Registrant, however, require the Registrant to indemnify its
  directors and officers to the fullest extent permitted by the Delaware Corporation Law. The
  directors and officers of the Registrant are insured under policies of insurance maintained by the
  Registrant, subject to the limits of the policies, against certain losses arising from any claims
  made against them by reason of being or having been such directors or officers. In addition, the
  Registrant has entered into contracts with certain of its directors providing for indemnification
  of such persons by the Registrant to the full extent authorized or permitted by law, subject to
  certain limited exceptions.
  </DIV>
  
  <!-- link2 "Item&nbsp;7. Exemption from Registration Claimed" -->
  <DIV align="left"><A NAME="008"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;7. Exemption from Registration Claimed.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable.
  </DIV>
  
  <!-- link2 "Item&nbsp;8. Exhibits" -->
  <DIV align="left"><A NAME="009"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;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="12%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="85%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Exhibit Number</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Exhibit Document</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Amended and Restated 1995 Employee Stock Purchase Plan</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Legal Opinion of Garrison R. Smith, Associate General Counsel of Nuance Communications, Inc.</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of BDO Seidman, LLP</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Garrison R. Smith, Associate General Counsel of Nuance Communications, Inc.
  (contained in Exhibit&nbsp;5.1 hereto)</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Power of Attorney (see signature page)</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  <!-- link2 "Item&nbsp;9. Undertakings" -->
  <DIV align="left"><A NAME="010"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;9. Undertakings.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A.&nbsp;The undersigned Registrant hereby undertakes:
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 5%">(1)&nbsp;To file, during any period in which offers or sales are being made, a post-effective
  amendment to this Registration Statement:
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 7%">(i)&nbsp;To include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act;
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 7%">(ii)&nbsp;To reflect in the prospectus any facts or events arising after the effective date
  of the Registration Statement (or the most recent post-effective amendment thereof)
  which, individually or in the aggregate, represent a fundamental change in the
  information set forth in the Registration Statement. Notwithstanding the foregoing, any
  increase or decrease in volume of securities offered (if the total dollar value of the
  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 a
  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;
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 7%">(iii)&nbsp;To include any material information with respect to the plan of distribution not
  previously disclosed in the Registration Statement or any material change to such
  information in the Registration Statement;
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 7%"><I>Provided</I>, <I>however</I>, that paragraphs (A)(1)(i) and (A)(1)(ii) do not apply if the
  information required to be included in a post-effective amendment by those paragraphs is
  contained in periodic reports filed with or furnished to the Commission by the Registrant
  pursuant to Section&nbsp;13 or Section 15(d) of the Exchange Act that are incorporated by
  reference in the Registration Statement.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 5%">(2)&nbsp;That, for the purpose of determining any liability under the Securities Act, each such
  post-effective amendment shall be deemed to be a new Registration Statement relating to the
  securities offered therein, and the offering of such securities at that time shall be deemed
  to be the initial bona fide offering thereof.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 5%">(3)&nbsp;To remove from registration by means of a post-effective amendment any of the securities
  being registered which remain unsold at the termination of the offering.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;B. 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 the
  time shall be deemed to be the initial bona fide offering thereof.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 as against public policy as expressed in the Securities Act and
  is, therefore, unenforceable. In the event that a claim for indemnification against such
  liabilities (other than the payment by the Registrant of expenses incurred or paid by a director,
  officer or controlling person of the Registrant in the successful defense of any action, suit or
  proceeding) is asserted by such director, officer or controlling person in connection with
  securities being registered, the Registrant will, unless in the opinion of its counsel the matter
  has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
  question whether such indemnification by it is against public policy as expressed in the Securities
  Act and will be governed by the final adjudication of such issue.
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  
  <!-- link1 "SIGNATURES" -->
  <DIV align="left"><A NAME="011"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant
  certifies that it has reasonable grounds to believe that it meets all of the requirements for
  filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by
  the undersigned, thereunto duly authorized, in the city of Burlington, Commonwealth of
  Massachusetts, on May&nbsp;21, 2008.
  </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"><B>Nuance Communications, Inc.</B><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">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Paul A. Ricci
  &nbsp;</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" NOWRAP>Chairman of the Board and Chief 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 person whose signature appears below constitutes
  and appoints Paul A. Ricci and James R. Arnold, Jr., jointly and severally, as such person&#146;s
  attorneys-in-fact, each with the power of substitution, for such person in any and all capacities,
  to sign any amendments to this Registration Statement on Form S-8, and to file the same, with
  exhibits thereto and other documents in connection therewith, with the Securities and Exchange
  Commission, hereby ratifying and confirming all that each of said attorneys-in-fact, or his
  substitute or substitutes, may do or cause to be done by virtue hereof.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration
  Statement has been signed by the following persons in the capacities and on the date indicated.
  </DIV>
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="30%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="30%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="30%">&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"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Paul A. Ricci
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Paul A. Ricci
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top" NOWRAP>Chairman of the Board and Chief
  Executive Officer <BR>
  (Principal Executive Officer)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May&nbsp;21, 2008</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ James R. Arnold, Jr.
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  James R. Arnold, Jr.
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Senior Vice President and Chief Financial Officer<br>
  (Principal Financial Officer)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May&nbsp;21, 2008</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Daniel Tempesta
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Daniel Tempesta
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Chief Accounting Officer<br>
  (Principal Accounting Officer)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May&nbsp;21, 2008</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Robert J. Frankenberg
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Robert J. Frankenberg
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May&nbsp;21, 2008</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Jeffrey Harris
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Jeffrey Harris
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May&nbsp;21, 2008</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  William H. Janeway
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;Director</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Katharine A. Martin
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Mark B. Myers
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Mark B. Myers
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May&nbsp;21, 2008</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Philip Quigley
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Philip Quigley
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May&nbsp;21, 2008</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Robert G. Teresi
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Robert G. Teresi
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May&nbsp;21, 2008</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <!-- link1 "INDEX TO EXHIBITS" -->
  <DIV align="left"><A NAME="012"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>INDEX TO 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="12%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="85%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Exhibit Number</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Exhibit Document</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Amended and Restated 1995 Employee Stock Purchase Plan</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Legal Opinion of Garrison R. Smith, Associate General Counsel of Nuance Communications, Inc.</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of BDO Seidman, LLP</TD>
  </TR>
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  </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 Garrison R. Smith, Associate General Counsel of Nuance Communications, Inc.
  (contained in Exhibit&nbsp;5.1 hereto)</TD>
  </TR>
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      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Power of Attorney (see signature page)</TD>
  </TR>
  <!-- End Table Body -->
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text: sv8
  Table of Contents
  As filed with the Securities and Exchange Commission on May 22, 2008
  Registration No. 333-_____
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  Under
  The Securities Act of 1933
  NUANCE COMMUNICATIONS, INC.
  (Exact name of Registrant as specified in its charter)
  Delaware
  94-3156479
  (State or other jurisdiction of
  (I.R.S. Employer
  incorporation or organization)
  Identification Number)
  1 Wayside Road
  Burlington, Massachusetts 01803
  (781) 565-5000
  (Address, including zip code, and telephone number, including area code, of Registrant's principal executive offices)
  Amended and Restated 1995 Employee Stock Purchase Plan
  (Full title of the Plan)
  James R. Arnold, Jr.
  Chief Financial Officer
  Nuance Communications, Inc.
  1 Wayside Road
  Burlington, Massachusetts 01803
  (781) 565-5000
  (Name, address, including zip code, and telephone number, including area code, of agent for service)
  Copies to:
  Jo-Anne Sinclair, Esq.
  Vice President and General Counsel
  Nuance Communications, Inc.
  1 Wayside Road
  Burlington, Massachusetts 01803
  (781) 565-5000
  Indicate by check mark whether the registrant is a large accelerated filer, an accelerated
  filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large
  accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the
  Exchange Act. (Check one):
  Large accelerated filer
  þ
  Accelerated filer
  o
  Non-accelerated filer
  o
  Smaller reporting company
  o
  (Do not check if a smaller reporting company)
  CALCULATION OF REGISTRATION FEE
  Amount
  Proposed Maximum
  Proposed Maximum
  Title of Securities to
  to be
  Offering Price
  Aggregate
  Amount of
  be Registered
  Registered(1)
  Per Share
  Offering Price
  Registration Fee
  Common Stock, $0.001
  par value per share
  to be pursuant to the
  Company's Amended and
  Restated 1995
  Employee Stock
  Purchase Plan
  3,000,000 shares
  $19.71 (2)
  $
  59,130,000
  $
  2,323.81
  (1)
  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.
  (2)
  Estimated solely for the purpose of computing the registration fee and based on the average
  high and low sale prices of the common stock of Nuance Communications, Inc. as reported on the
  Nasdaq Global Select Market on May 19, 2008 in accordance with Ruled 457(c) and 457(h) under
  the Securities Act.
  TABLE OF CONTENTS
  PART I
  Item 1. Plan Information
  Item 2. Registrant Information and Employee Plan Annual Information
  PART II
  Item 3. Incorporation of Documents by Reference
  Item 4. Description of Securities
  Item 5. Interests of Named Experts and Counsel
  Item 6. Indemnification of Directors and Officers
  Item 7. Exemption from Registration Claimed
  Item 8. Exhibits
  Item 9. Undertakings
  SIGNATURES
  INDEX TO EXHIBITS
  Ex-4.1 Amended & Restated 1995 Employee Stock Purchase Plan
  Ex-5.1 Legal Opinion of Garrison R. Smith
  Ex-23.1 Consent of BDO Seidman, LLP
  Table of Contents
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  Item 1. Plan Information.*
  Item 2. Registrant Information and Employee Plan Annual Information.*
  *
  Information required by Part I to be contained in the Section 10(a) prospectus is omitted
  from this Registration Statement in accordance with Rule 428 under the Securities Act, and the
  "Note" to Part I of Form S-8.
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The following documents, which have been previously filed with the Commission, are hereby
  incorporated by reference in this Registration Statement:
  (a)
  The Registrant's Annual Report on Form 10-K for the period ended September 30, 2007
  filed with the Commission on November 29, 2007.
  (b)
  All other reports filed by the Registrant pursuant to Section 13(a) or 15(d) of the
  Securities Exchange Act of 1934, as amended (the "Exchange Act") (other than information
  contained in Current Reports on Form 8-K that is deemed furnished and not filed), since
  September 30, 2007.
  (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 documents filed by the Registrant with the Commission pursuant to Sections 13(a), 13(c),
  14 and 15(d) of the Exchange Act subsequent to the effectiveness 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 in this Registration Statement and to be part hereof from the date of
  filing of such documents. Unless expressly incorporated into this 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 shares of our common stock offered by this Registration Statement will be
  passed upon for us by Garrison R. Smith, Esq., our Associate General Counsel, Corporate &
  Securities. Mr. Smith is paid a salary by Nuance, is a participant in various employee benefit
  plans offered to employees of Nuance generally, owns shares of Nuance common stock and has options
  to purchase shares of Nuance common stock.
  Table of Contents
  Item 6. Indemnification of Directors and Officers.
  Section 145(a) of the General Corporation Law of the State of Delaware ("Delaware Corporation
  Law") provides, in general, that a corporation shall have the power to indemnify any person who was
  or is a party or is threatened to be made a party to any threatened, pending or completed action,
  suit or proceeding, whether civil, criminal, administrative or investigative (other than an action
  by or in the right of the corporation), because the person is or was a director, officer, employee
  or agent of the corporation. Such indemnity may be against expenses (including attorneys' fees),
  judgments, fines and amounts paid in settlement actually and reasonably incurred by the person in
  connection with such action, suit or proceeding, if the person acted in good faith and in a manner
  the person reasonably believed to be in or not opposed to the best interests of the corporation and
  if, with respect to any criminal action or proceeding, the person did not have reasonable cause to
  believe the person's conduct was unlawful.
  Section 145(b) of the Delaware Corporation Law provides, in general, that a corporation shall
  have the power to indemnify any person who was or is a party or is threatened to be made a party to
  any threatened, pending or completed action or suit by or in the right of the corporation to
  procure a judgment in its favor because the person is or was a director, officer, employee or agent
  of the corporation, against any expenses (including attorneys' fees) actually and reasonably
  incurred by the person in connection with the defense or settlement of such action or suit if the
  person acted in good faith and in a manner the person reasonably believed to be in or not opposed
  to the best interests of the corporation, subject to certain additional limitations.
  Section 145(g) of the Delaware Corporation Law provides, in general, that a corporation shall
  have the power to purchase and maintain insurance on behalf of any person who is or was a director,
  officer, employee or agent of the corporation against any liability asserted against the person in
  any such capacity, or arising out of the person's status as such, whether or not the corporation
  would have the power to indemnify the person against such liability under the provisions of the
  law.
  Article XI of the Restated Certificate of Incorporation, as amended, of the Registrant
  authorizes the Registrant, subject to certain limited exceptions, to indemnify its directors and
  officers to the fullest extent permitted by the Delaware Corporation Law. Article II, Section 6 of
  the Amended and Restated Bylaws of the Registrant, however, require the Registrant to indemnify its
  directors and officers to the fullest extent permitted by the Delaware Corporation Law. The
  directors and officers of the Registrant are insured under policies of insurance maintained by the
  Registrant, subject to the limits of the policies, against certain losses arising from any claims
  made against them by reason of being or having been such directors or officers. In addition, the
  Registrant has entered into contracts with certain of its directors providing for indemnification
  of such persons by the Registrant to the full extent authorized or permitted by law, subject to
  certain limited exceptions.
  Item 7. Exemption from Registration Claimed.
  Not Applicable.
  Item 8. Exhibits.
  Exhibit Number
  Exhibit Document
  4.1
  Amended and Restated 1995 Employee Stock Purchase Plan
  5.1
  Legal Opinion of Garrison R. Smith, Associate General Counsel of Nuance Communications, Inc.
  23.1
  Consent of BDO Seidman, LLP
  23.2
  Consent of Garrison R. Smith, Associate General Counsel of Nuance Communications, Inc.
  (contained in Exhibit 5.1 hereto)
  24.1
  Power of Attorney (see signature page)
  Table of Contents
  Item 9. Undertakings.
  A. The undersigned Registrant hereby undertakes:
  (1) To file, during any period in which offers or sales are being made, a post-effective
  amendment to this Registration Statement:
  (i) To include any prospectus required by Section 10(a)(3) of the Securities Act;
  (ii) To reflect in the prospectus any facts or events arising after the effective date
  of the Registration Statement (or the most recent post-effective amendment thereof)
  which, individually or in the aggregate, represent a fundamental change in the
  information set forth in the Registration Statement. Notwithstanding the foregoing, any
  increase or decrease in volume of securities offered (if the total dollar value of the
  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 a
  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;
  (iii) To include any material information with respect to the plan of distribution not
  previously disclosed in the Registration Statement or any material change to such
  information in the Registration Statement;
  Provided
  ,
  however
  , that paragraphs (A)(1)(i) and (A)(1)(ii) do not apply if the
  information required to be included in a post-effective amendment by those paragraphs is
  contained in periodic reports filed with or furnished to the Commission by the Registrant
  pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by
  reference in the 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 the
  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 as against public policy as expressed in the Securities Act and
  is, therefore, unenforceable. In the event that a claim for indemnification against such
  liabilities (other than the payment by the Registrant of expenses incurred or paid by a director,
  officer or controlling person of the Registrant in the successful defense of any action, suit or
  proceeding) is asserted by such director, officer or controlling person in connection with
  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.
  Table of Contents
  SIGNATURES
  Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant
  certifies that it has reasonable grounds to believe that it meets all of the requirements for
  filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by
  the undersigned, thereunto duly authorized, in the city of Burlington, Commonwealth of
  Massachusetts, on May 21, 2008.
  Nuance Communications, Inc.
  By:
  /s/ Paul A. Ricci
  Paul A. Ricci
  Chairman of the Board and Chief Executive Officer
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes
  and appoints Paul A. Ricci and James R. Arnold, Jr., jointly and severally, as such person's
  attorneys-in-fact, each with the power of substitution, for such person in any and all capacities,
  to sign any amendments to this Registration Statement on Form S-8, and to file the same, with
  exhibits thereto and other documents in connection therewith, with the Securities and Exchange
  Commission, hereby ratifying and confirming all that each of said attorneys-in-fact, or his
  substitute or substitutes, may do or cause to be done by virtue hereof.
  Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration
  Statement has been signed by the following persons in the capacities and on the date indicated.
  Signature
  Title
  Date
  /s/ Paul A. Ricci
  Paul A. Ricci
  Chairman of the Board and Chief
  Executive Officer
  (Principal Executive Officer)
  May 21, 2008
  /s/ James R. Arnold, Jr.
  James R. Arnold, Jr.
  Senior Vice President and Chief Financial Officer
  (Principal Financial Officer)
  May 21, 2008
  /s/ Daniel Tempesta
  Daniel Tempesta
  Chief Accounting Officer
  (Principal Accounting Officer)
  May 21, 2008
  /s/ Robert J. Frankenberg
  Robert J. Frankenberg
  Director
  May 21, 2008
  /s/ Jeffrey Harris
  Jeffrey Harris
  Director
  May 21, 2008
  William H. Janeway
  Director
  Katharine A. Martin
  Director
  /s/ Mark B. Myers
  Mark B. Myers
  Director
  May 21, 2008
  /s/ Philip Quigley
  Philip Quigley
  Director
  May 21, 2008
  /s/ Robert G. Teresi
  Robert G. Teresi
  Director
  May 21, 2008
  Table of Contents
  INDEX TO EXHIBITS
  Exhibit Number
  Exhibit Document
  4.1
  Amended and Restated 1995 Employee Stock Purchase Plan
  5.1
  Legal Opinion of Garrison R. Smith, Associate General Counsel of Nuance Communications, Inc.
  23.1
  Consent of BDO Seidman, LLP
  23.2
  Consent of Garrison R. Smith, Associate General Counsel of Nuance Communications, Inc.
  (contained in Exhibit 5.1 hereto)
  24.1
  Power of Attorney (see signature page)