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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 June&nbsp;1, 2007
  </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 -->
  <TR valign="bottom">
      <TD width="47%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="47%">&nbsp;</TD>
  </TR>
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD align="center" valign="top"><B>Delaware<BR>
  (State or other jurisdiction of <BR>
  incorporation or organization)</B>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><B>94-3156479<BR>
  (I.R.S. Employer<BR>
  Identification Number)</B></TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>1 Wayside Road<BR>
  Burlington, Massachusetts 01803<BR>
  (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: 18pt"><B>BEVOCAL, INC. 1999 STOCK OPTION/STOCK ISSUANCE PLAN<BR>
  (Full title of the Plan)</B>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>James R. Arnold<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: 18pt"><B><I>Copies to:</I></B>
  </DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="47%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="47%">&nbsp;</TD>
  </TR>
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD align="center" valign="top"><B>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>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><B>Robert Sanchez, Esq.<BR>
  Wilson Sonsini Goodrich &#038; Rosati<BR>
  Professional Corporation<BR>
  650 Page Mill Road<BR>
  Palo Alto, CA 94304-1050<BR>
  (650)&nbsp;493-9300</B></TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>CALCULATION OF REGISTRATION FEE</B>
  </DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="1%">&nbsp;</TD>
      <TD width="54%">&nbsp;</TD>
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      <TD width="2%">&nbsp;</TD>
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      <TD width="1%">&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>
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      <TD width="2%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="1%">&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="23" style="border-bottom: 3px double #000000">&nbsp;</TD>
  </TR>
  <TR style="font-size: 10pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD>&nbsp;</TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Amount</B></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 10pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD nowrap align="center"><B>Title of Securities to</B></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>to be</B></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Offering Price</B></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Aggregate</B></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Amount of</B></TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 10pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD nowrap align="center" style="border-bottom: 0px solid #000000"><B>be Registered</B></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3" style="border-bottom: 0px solid #000000"><B>Registered(1)</B></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3" style="border-bottom: 0px solid #000000"><B>Per Share(2)</B></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3" style="border-bottom: 0px solid #000000"><B>Offering Price</B></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3" style="border-bottom: 0px solid #000000"><B>Registration Fee</B></TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  
  <!-- End Table Head -->
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  <TR valign="bottom" style="background: #cceeff">
      <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
                      <TD valign="top" style="border-top: 1px solid #000000"><DIV style="margin-left:0px; text-indent:-0px">Common Stock $0.001
  par value to be issued
  upon the exercise of
  options resulting from
  the assumption of
  BeVocal, Inc. options
  granted under the
  BeVocal, Inc. 1999 Stock
  Option/Stock Issuance
  Plan
  </DIV></TD>
      <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
      <TD style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD nowrap align="right" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD align="right" valign="bottom" style="border-top: 1px solid #000000">640,284</TD>
      <TD nowrap valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
      <TD style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD nowrap align="right" valign="bottom" style="border-top: 1px solid #000000">$</TD>
      <TD align="right" valign="bottom" style="border-top: 1px solid #000000">5.28</TD>
      <TD nowrap valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
      <TD style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD nowrap align="right" valign="bottom" style="border-top: 1px solid #000000">$</TD>
      <TD align="right" valign="bottom" style="border-top: 1px solid #000000">3,380,700</TD>
      <TD nowrap valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
      <TD style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD nowrap align="right" valign="bottom" style="border-top: 1px solid #000000">$</TD>
      <TD align="right" valign="bottom" style="border-top: 1px solid #000000">103.79</TD>
      <TD nowrap valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD width="1%" style="border-top: 1px solid #000000">&nbsp;</TD>
  </TR>
  <TR style="font-size: 1px" valign="bottom">
      <TD nowrap align="left" colspan="23" 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;<B>Securities Act</B>&#148;),
  this Registration Statement shall be deemed to cover any additional shares of the Registrant&#146;s
  Common Stock that become issuable under the above listed plans by reason of any stock
  dividend, stock split, recapitalization or similar transaction effected without the
  Registrant&#146;s receipt of consideration that results in an increase in the number of the
  Registrant&#146;s outstanding shares of Common Stock.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="1%" nowrap align="left">(2)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Estimated in accordance with Rule 457(h) under the Securities Act of 1933, as amended, solely
  for the purpose of calculating the registration fee on the basis of the weighted average
  exercise price per share.</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 -->
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  <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>
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  	<TD width="3%"></TD>
  	<TD width="76%"></TD>
  </TR>
  <TR><TD colspan="9"><A HREF="#000">PART I</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#001">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;1.&nbsp;&nbsp; Plan Information.*</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#003">Item&nbsp;2.&nbsp;&nbsp; Registrant Information and Employee Plan Annual Information.*</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#004">PART II</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;3.&nbsp;&nbsp; Incorporation of Documents by Reference.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;4.&nbsp;&nbsp; Description of Securities.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#007">Item&nbsp;5.&nbsp;&nbsp; Interests of Named Experts and Counsel.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#008">Item&nbsp;6.&nbsp;&nbsp; Indemnification of Directors and Officers.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#009">Item&nbsp;7.&nbsp;&nbsp; Exemption from Registration Claimed.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#010">Item&nbsp;8.&nbsp;&nbsp; Exhibits.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#011">Item&nbsp;9.&nbsp;&nbsp; Undertakings.</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#012">SIGNATURES</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#013">INDEX TO EXHIBITS</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b65661ncexv4w1.htm">EX-4.1 BeVocal, Inc. 1999 Stock Option/Stock Issuance Plan</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b65661ncexv4w2.htm">EX-4.2 Form of BeVocal, Inc. Stock Option Agreement</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b65661ncexv5w1.htm">EX-5.1 Legal Opinion of Garrison Smith, Director, Corporate Legal Services of Nuance Communications, Inc.</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b65661ncexv23w1.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>
  
  <!-- link1 "INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS" -->
  <DIV align="left"><A NAME="001"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B>
  </DIV>
  
  <!-- link2 "Item&nbsp;1.&nbsp;&nbsp; Plan Information.*" -->
  <DIV align="left"><A NAME="002"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;1.&nbsp;&nbsp; Plan Information.*</B>
  </DIV>
  
  <!-- link2 "Item&nbsp;2.&nbsp;&nbsp; Registrant Information and Employee Plan Annual Information.*" -->
  <DIV align="left"><A NAME="003"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Item&nbsp;2.&nbsp;&nbsp; Registrant Information and Employee Plan Annual Information.*</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*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.
  </DIV>
  
  <!-- link1 "PART II" -->
  <DIV align="left"><A NAME="004"></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: 18pt"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
  </DIV>
  
  <!-- link2 "Item&nbsp;3.&nbsp;&nbsp; Incorporation of Documents by Reference." -->
  <DIV align="left"><A NAME="005"></A></DIV>
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;3.&nbsp;&nbsp; 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 the 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="3%" 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/A for the period ended September&nbsp;30, 2006
  filed with the Commission on December&nbsp;15, 2006, as amended on December&nbsp;15, 2006 and
  January&nbsp;29, 2007.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" 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;<B>Exchange Act</B>&#148;) (other than information
  contained in Current Reports on Form 8-K that is deemed furnished and not filed), since
  September&nbsp;30, 2006.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" 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.&nbsp;&nbsp; Description of Securities." -->
  <DIV align="left"><A NAME="006"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;4.&nbsp;&nbsp; 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.&nbsp;&nbsp; Interests of Named Experts and Counsel." -->
  <DIV align="left"><A NAME="007"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;5.&nbsp;&nbsp; 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 securities being registered pursuant to this Registration Statement has
  been passed upon for Nuance Communications, Inc. by Garrison R. Smith, Esq., Director, Corporate
  Legal Services of Nuance. Mr.&nbsp;Smith is paid a salary by Nuance, is a participant in various
  employee benefit plans offered to employees of Nuance generally, and has options to purchase shares
  of Nuance Common Stock.
  </DIV>
  <!-- link2 "Item&nbsp;6.&nbsp;&nbsp; Indemnification of Directors and Officers." -->
  <DIV align="left"><A NAME="008"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;6.&nbsp;&nbsp; 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
  </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">
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">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.&nbsp;&nbsp; Exemption from Registration Claimed." -->
  <DIV align="left"><A NAME="009"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;7.&nbsp;&nbsp; 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.&nbsp;&nbsp; Exhibits." -->
  <DIV align="left"><A NAME="010"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;8.&nbsp;&nbsp; Exhibits.</B>
  </DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="11%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="87%">&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">BeVocal, Inc. 1999 Stock Option/Stock Issuance Plan</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Form of BeVocal, Inc. Stock Option Agreement</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 Smith, Director,
  Corporate Legal Services of Nuance Communications,
  Inc.</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of BDO Seidman, LLP</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Garrison Smith, Director, Corporate
  Legal Services of Nuance Communications, Inc.
  (contained in Exhibit&nbsp;5.1 hereto)</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>
  
  <!-- link2 "Item&nbsp;9.&nbsp;&nbsp; Undertakings." -->
  <DIV align="left"><A NAME="011"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;9.&nbsp;&nbsp; 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;&nbsp;&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: 8%">(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: 8%">(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,
  </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">
  
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 8%">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: 8%">(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: 8%"><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;&nbsp;&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;&nbsp;&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.&nbsp;The undersigned Registrant hereby undertakes that, for purposes of determining any
  liability under the Securities Act, each filing of the Registrant&#146;s annual report pursuant to
  Section 13(a) or 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.&nbsp;Insofar as indemnification for liabilities arising under the Securities Act may be
  permitted to directors, officers and controlling persons of the Registrant pursuant to the
  foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the
  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="012"></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;31, 2007.
  </DIV>
  
  <TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
  <TR>
      <TD width="48%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="35%">&nbsp;</TD>
      <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
      <TD valign="top" align="left">&nbsp;</TD>
      <TD colspan="3" align="left"><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">/s/ Paul 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">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;&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;&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="45%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="15%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 10pt" valign="bottom">
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom"><!-- Blank Space -->
      <TD align="right">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Paul A. Ricci
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Paul A. Ricci</TD>
      <TD>&nbsp;</TD>
      <TD align="center" nowrap valign="top">
  Chairman of the Board and
  Chief Executive Officer<br>
  (Principal Executive Officer)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May 31, 2007</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ James R. Arnold, Jr.
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  James R. Arnold, Jr.</TD>
      <TD>&nbsp;</TD>
      <TD align="center" nowrap valign="top">
  Senior Vice President and
  Chief Financial Officer<br>
  (Principal Financial Officer)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May 31, 2007</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Steven E. Hebert
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Steven E. Hebert</TD>
      <TD>&nbsp;</TD>
      <TD align="center" nowrap valign="top">
  Chief Accounting Officer<br>
  (Principal Accounting Officer)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May 31, 2007</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Charles Berger
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Charles Berger</TD>
      <TD>&nbsp;</TD>
      <TD align="center" nowrap valign="top">
  Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May 31, 2007</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Robert J. Frankenberg
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Robert J. Frankenberg</TD>
      <TD>&nbsp;</TD>
      <TD align="center" nowrap valign="top">
  Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May 31, 2007</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Jeffrey Harris
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Jeffrey Harris</TD>
      <TD>&nbsp;</TD>
      <TD align="center" nowrap valign="top">
  Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May 31, 2007</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ William H. Janeway
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  William H. Janeway</TD>
      <TD>&nbsp;</TD>
      <TD align="center" nowrap valign="top">
  Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May 31, 2007</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Katharine A. Martin
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Katharine A. Martin</TD>
      <TD>&nbsp;</TD>
      <TD align="center" nowrap valign="top">
  Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May 31, 2007</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Mark B. Myers
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Mark B. Myers</TD>
      <TD>&nbsp;</TD>
      <TD align="center" nowrap valign="top">
  Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May 31, 2007</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Philip Quigley
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Philip Quigley</TD>
      <TD>&nbsp;</TD>
      <TD align="center" nowrap valign="top">
  Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May 31, 2007</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Robert G. Teresi
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  Robert G. Teresi</TD>
      <TD>&nbsp;</TD>
      <TD align="center" nowrap valign="top">
  Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May 31, 2007</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="013"></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="11%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="87%">&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">BeVocal, Inc. 1999 Stock Option/Stock Issuance Plan</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Form of BeVocal, Inc. Stock Option Agreement</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 Smith, Director,
  Corporate Legal Services of Nuance Communications,
  Inc.</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of BDO Seidman, LLP</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Garrison Smith, Director, Corporate
  Legal Services of Nuance Communications, Inc.
  (contained in Exhibit&nbsp;5.1 hereto)</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>
  
  </BODY>
  </HTML>
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text: sv8
  Table of Contents
  As filed with the Securities and Exchange Commission on June 1, 2007
  Registration No. 333-_____
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  Under
  The Securities Act of 1933
  NUANCE COMMUNICATIONS, INC.
  (Exact name of Registrant as specified in its charter)
  Delaware
  (State or other jurisdiction of
  incorporation or organization)
  94-3156479
  (I.R.S. Employer
  Identification Number)
  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)
  BEVOCAL, INC. 1999 STOCK OPTION/STOCK ISSUANCE PLAN
  (Full title of the Plan)
  James R. Arnold
  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
  Robert Sanchez, Esq.
  Wilson Sonsini Goodrich & Rosati
  Professional Corporation
  650 Page Mill Road
  Palo Alto, CA 94304-1050
  (650) 493-9300
  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(2)
  Offering Price
  Registration Fee
  Common Stock $0.001
  par value to be issued
  upon the exercise of
  options resulting from
  the assumption of
  BeVocal, Inc. options
  granted under the
  BeVocal, Inc. 1999 Stock
  Option/Stock Issuance
  Plan
  640,284
  $
  5.28
  $
  3,380,700
  $
  103.79
  (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 in accordance with Rule 457(h) under the Securities Act of 1933, as amended, solely
  for the purpose of calculating the registration fee on the basis of the weighted average
  exercise price per share.
  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.*
  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 BeVocal, Inc. 1999 Stock Option/Stock Issuance Plan
  EX-4.2 Form of BeVocal, Inc. Stock Option Agreement
  EX-5.1 Legal Opinion of Garrison Smith, Director, Corporate Legal Services of Nuance Communications, Inc.
  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 the Registration Statement:
  (a)
  The Registrant's Annual Report on Form 10-K/A for the period ended September 30, 2006
  filed with the Commission on December 15, 2006, as amended on December 15, 2006 and
  January 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, 2006.
  (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 securities being registered pursuant to this Registration Statement has
  been passed upon for Nuance Communications, Inc. by Garrison R. Smith, Esq., Director, Corporate
  Legal Services of Nuance. Mr. Smith is paid a salary by Nuance, is a participant in various
  employee benefit plans offered to employees of Nuance generally, and has options to purchase shares
  of Nuance Common Stock.
  Item 6.   Indemnification of Directors and Officers.
  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
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  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
  BeVocal, Inc. 1999 Stock Option/Stock Issuance Plan
  4.2
  Form of BeVocal, Inc. Stock Option Agreement
  5.1
  Legal Opinion of Garrison Smith, Director,
  Corporate Legal Services of Nuance Communications,
  Inc.
  23.1
  Consent of BDO Seidman, LLP
  23.2
  Consent of Garrison Smith, Director, Corporate
  Legal Services of Nuance Communications, Inc.
  (contained in Exhibit 5.1 hereto)
  24.1
  Power of Attorney (see signature page)
  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,
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  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.
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  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 31, 2007.
  Nuance Communications, Inc.
  By:
  /s/ Paul 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 31, 2007
  /s/ James R. Arnold, Jr.
  James R. Arnold, Jr.
  Senior Vice President and
  Chief Financial Officer
  (Principal Financial Officer)
  May 31, 2007
  /s/ Steven E. Hebert
  Steven E. Hebert
  Chief Accounting Officer
  (Principal Accounting Officer)
  May 31, 2007
  /s/ Charles Berger
  Charles Berger
  Director
  May 31, 2007
  /s/ Robert J. Frankenberg
  Robert J. Frankenberg
  Director
  May 31, 2007
  /s/ Jeffrey Harris
  Jeffrey Harris
  Director
  May 31, 2007
  /s/ William H. Janeway
  William H. Janeway
  Director
  May 31, 2007
  /s/ Katharine A. Martin
  Katharine A. Martin
  Director
  May 31, 2007
  /s/ Mark B. Myers
  Mark B. Myers
  Director
  May 31, 2007
  /s/ Philip Quigley
  Philip Quigley
  Director
  May 31, 2007
  /s/ Robert G. Teresi
  Robert G. Teresi
  Director
  May 31, 2007
  Table of Contents
  INDEX TO EXHIBITS
  Exhibit Number
  Exhibit Document
  4.1
  BeVocal, Inc. 1999 Stock Option/Stock Issuance Plan
  4.2
  Form of BeVocal, Inc. Stock Option Agreement
  5.1
  Legal Opinion of Garrison Smith, Director,
  Corporate Legal Services of Nuance Communications,
  Inc.
  23.1
  Consent of BDO Seidman, LLP
  23.2
  Consent of Garrison Smith, Director, Corporate
  Legal Services of Nuance Communications, Inc.
  (contained in Exhibit 5.1 hereto)
  24.1
  Power of Attorney (see signature page)