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  <TITLE>TWEETER HOME ENTERTAINMENT GROUP, INC.'S FORM S-8</TITLE>
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  <P align="center"><FONT size="2"><B>As filed with the Securities and
  Exchange Commission on August&nbsp;1, 2001</B>
  </FONT>
  <P align="right"><FONT size="2"><B>Registration No.&nbsp;333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>
  </FONT>
  
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  <P align="center"><FONT size="3"><B>SECURITIES AND EXCHANGE COMMISSION<BR>
  Washington, DC 20549</B>
  </FONT>
  
  <P>
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  <P>
  
  
  <P align="center"><FONT size="5"><B>FORM S-8</B><BR></FONT>
  <FONT size="3"><B>REGISTRATION STATEMENT<BR>
  UNDER THE<BR>
  SECURITIES ACT OF 1933</B>
  </FONT>
  
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  <P align="center"><FONT size="5"><B>TWEETER HOME ENTERTAINMENT GROUP,
  INC.</B><BR></FONT>
  <FONT size="2">(Exact Name of Registrant as Specified in Its Charter)
  </FONT>
  
  <CENTER>
  <TABLE cellspacing="0" border="0" cellpadding="0" width="85%">
  <TR valign="bottom">
          <TD width="50%">&nbsp;</TD>
          <TD width="3%">&nbsp;</TD>
          <TD width="47%">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
  
  <TD align="center" valign="top"><FONT size="3"><B>Delaware</B><BR></FONT>
  <FONT size="2">(State or Other Jurisdiction of Incorporation or Organization)</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="center" valign="top"><FONT size="3">
  <B>04-3417513</B><BR></FONT>
  <FONT size="2">(I.R.S. Employer Identification No.)</FONT></TD>
  </TR>
  </TABLE>
  </CENTER>
  <P align="center"><FONT size="3"><B>10 Pequot Way<BR>
  Canton, Massachusetts 02021<BR></B></FONT>
  <FONT size="2">(Address of Principal Executive Offices, Including Zip Code)
  </FONT>
  
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  <P>
  
  
  <P align="center"><FONT size="3"><B>1998 STOCK OPTION AND INCENTIVE
  PLAN, AS AMENDED<BR></B></FONT>
  <FONT size="2">(Full Title of the Plan)
  </FONT>
  
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  <P>
  
  
  <P align="center"><FONT size="3"><B>Joseph McGuire, Chief Financial Officer<BR>
  TWEETER HOME ENTERTAINMENT GROUP, INC.<BR>
  10 Pequot Way<BR>
  Canton, Massachusetts 02021<BR>
  (781)&nbsp;830-3000<BR></B></FONT>
  <FONT size="2">(Name, Address and Telephone Number, Including Area Code, of Agent For Service)
  </FONT>
  
  <P>
  <HR width="26%" align="center" size="1" noshade>
  <P>
  
  
  <P align="center"><FONT size="2"><I>Copy to:</I><BR></FONT>
  <FONT size="3"><B>Timothy B. Bancroft, Esq.<BR>
  Goulston &#038; Storrs, P.C.<BR>
  400 Atlantic Avenue<BR>
  Boston, Massachusetts 02110<BR>
  (617)&nbsp;482-1776</B>
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  <P align="center"><FONT size="2">-1-</FONT>
  
  
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  <P align="center"><FONT size="2"><B>CALCULATION OF REGISTRATION FEE</B>
  </FONT>
  
  <CENTER>
  <TABLE cellspacing="0" border="0" cellpadding="0" width="90%">
  <TR valign="bottom">
          <TD width="37%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
          <TD width="7%">&nbsp;</TD>
          <TD width="1%">&nbsp;</TD>
          <TD width="8%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
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          <TD width="5%">&nbsp;</TD>
          <TD width="4%">&nbsp;</TD>
          <TD width="1%">&nbsp;</TD>
          <TD width="4%">&nbsp;</TD>
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          <TD nowrap align="center" colspan="17"><HR size="2" noshade></TD>
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  <TR valign="bottom">
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center" colspan="3"><FONT size="1"><B>Proposed Maximum</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center" colspan="3"><FONT size="1"><B>Proposed Maximum</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><FONT size="1"><B>Title of Securities</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center" colspan="3"><FONT size="1"><B>Amount to be</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center" colspan="3"><FONT size="1"><B>Offering Price Per</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center" colspan="3"><FONT size="1"><B>Aggregate Offering</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center" colspan="3"><FONT size="1"><B>Amount of</B></FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><FONT size="1"><B>to be Registered</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center" colspan="3"><FONT size="1"><B>Registered</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center" colspan="3"><FONT size="1"><B>Share (1)</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center" colspan="3"><FONT size="1"><B>Price (1)</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center" colspan="3"><FONT size="1"><B>Registration Fee</B></FONT></TD>
  </TR>
  
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          <TD nowrap align="center" colspan="17"><HR size="1" noshade></TD>
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          <TD><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2">Common Stock,
  par value $.01 per
  share</FONT></DIV></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="right"><FONT size="2">1,200,000</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="right"><FONT size="2">$</FONT></TD>
          <TD align="right"><FONT size="2">28.325</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="right"><FONT size="2">$</FONT></TD>
          <TD align="right"><FONT size="2">33,990,000</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="right"><FONT size="2">$</FONT></TD>
          <TD align="right"><FONT size="2">8,497.50</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center" colspan="17"><HR size="2" noshade></TD>
  </TR>
  
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  <TR valign="top">
        <TD width="1%" align="left" nowrap><FONT size="2">(1)</FONT></TD>
          <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
          <TD width="96%"><FONT size="2">Estimated pursuant to Rule&nbsp;457(h) and (c)&nbsp;solely for the purpose of
  calculating the amount of registration fee based on the average high and low
  prices reported by Nasdaq on July 25, 2001.</FONT></TD>
  </TR>
  </TABLE>
  <P align="center"><FONT size="2">-2-</FONT>
  
  
  
  
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  <!-- TOC -->
  <A name="toc"><DIV align="CENTER"><U><B>TABLE OF CONTENTS</B></U></DIV></A>
  
  <P><CENTER>
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  	<TD width="76%"></TD>
  </TR>
  <TR><TD colspan="9"><A HREF="#000">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#001">Item&nbsp;3. Incorporation of Documents by Reference</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;8. Exhibits</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#003">SIGNATURES</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#004">POWER OF ATTORNEY</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#005">Exhibit&nbsp;Index</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b40174thex4-1.txt">EX-4.1 1998 STOCK OPTION & INCENTIVE PLAN</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b40174thex5-1.txt">EX-5.1 OPINION OF GOULSTON & STORRS, P.C.</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b40174thex23-1.txt">EX-23.1 CONSENT OF DELOITTE & TOUCHE LLP</A></TD></TR>
  </TABLE>
  </CENTER>
  <!-- /TOC -->
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  <H5 align="left"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Registration
  Statement on Form S-8 is being filed to reflect an amendment of the
  registrant's 1998 Stock Option and Incentive Plan. Exhibit 4.1 to
  this Registration Statement is a copy of the entire plan as amended.
  </FONT>
  
  <P align="center"><FONT size="2"><B>Part II</B>
  </FONT>
  
  <!-- link1 "INFORMATION REQUIRED IN THE REGISTRATION STATEMENT" -->
  <DIV align="left"><A NAME="000"></A></DIV>
  
  <P align="center"><FONT size="2"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
  </FONT>
  
  <!-- link2 "Item&nbsp;3. Incorporation of Documents by Reference" -->
  <DIV align="left"><A NAME="001"></A></DIV>
  
  <P align="left"><FONT size="2"><B>Item&nbsp;3. Incorporation of Documents by Reference</B>
  </FONT>
  
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The information contained in Part II of the registration statement
  on Form&nbsp;S-8, SEC File No.&nbsp;333-67865, is incorporated by reference into
  this registration statement.
  </FONT>
  
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents are incorporated in this registration
  statement by reference:
  </FONT>
  <P>
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
  <TR valign="top">
          <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
          <TD width="1%" align="left" nowrap><FONT size="2">(a)</FONT></TD>
          <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
          <TD width="93%"><FONT size="2">the registrant&#146;s annual report on Form&nbsp;10-K for the fiscal
  year ended September&nbsp;30, 2000 filed pursuant to the Securities
  Exchange Act of 1934 that contains audited financial statements for
  the fiscal year ended September&nbsp;30, 2000;</FONT></TD>
  </TR>
  <TR>
          <TD><FONT size="2">&nbsp;</FONT></TD>
  </TR>
  <TR valign="top">
          <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
          <TD width="1%" align="left" nowrap><FONT size="2">(b)</FONT></TD>
          <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
          <TD width="93%"><FONT size="2">the registrant&#146;s Quarterly Reports on Form&nbsp;10-Q for the
  fiscal quarters ended December&nbsp;31, 2000 and March&nbsp;31, 2001, filed
  pursuant to the Securities Exchange Act of 1934;</FONT></TD>
  </TR>
  <TR>
          <TD><FONT size="2">&nbsp;</FONT></TD>
  </TR>
  <TR valign="top">
          <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
          <TD width="1%" align="left" nowrap><FONT size="2">(c)</FONT></TD>
          <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
          <TD width="93%"><FONT size="2">the registrant&#146;s Current Report on Form&nbsp;8-K dated June&nbsp;8,
  2001; and</FONT></TD>
  </TR>
  <TR>
          <TD><FONT size="2">&nbsp;</FONT></TD>
  </TR>
  <TR valign="top">
          <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
          <TD width="1%" align="left" nowrap><FONT size="2">(d)</FONT></TD>
          <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
          <TD width="93%"><FONT size="2">the description of the registrant&#146;s common stock contained in
  the registrant&#146;s Registration Statement on Form&nbsp;8-A filed pursuant
  to the Securities Exchange Act of 1934 on April&nbsp;27, 1998, and
  amended on June&nbsp;5, 1998.</FONT></TD>
  </TR>
  </TABLE>
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, all documents subsequently filed by the registrant
  pursuant to Sections
  13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, prior to the
  filing of a post-effective amendment which indicates that all securities
  offered have been sold or which deregisters all securities then remaining
  unsold, shall be deemed to be incorporated by reference herein and to be a part
  hereof from the date of the filing of such documents.
  </FONT>
  
  
  
  <!-- link2 "Item&nbsp;8. Exhibits" -->
  <DIV align="left"><A NAME="002"></A></DIV>
  
  <P align="left"><FONT size="2"><B>Item&nbsp;8. Exhibits</B>
  </FONT>
  
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  <TR valign="bottom">
          <TD width="8%">&nbsp;</TD>
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          <TD width="87%">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><FONT size="1"><B>Exhibit</B></FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><FONT size="1"><B>Number</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center"><FONT size="1"><B>Description</B></FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><HR size="1" noshade></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center"><HR size="1" width="80" noshade></TD>
  </TR>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">4.1</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Tweeter Home Entertainment Group, Inc. 1998 Stock Option and
  Incentive Plan, as amended</FONT></TD>
  </TR>
  <TR><TD><TR><TD><TR><TD><TR><TD>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">5.1</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Opinion of Goulston &#038; Storrs, P.C.</FONT></TD>
  </TR>
  <TR><TD><TR><TD><TR><TD><TR><TD>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">23.1</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Consent of Deloitte &#038; Touche LLP</FONT></TD>
  </TR>
  <TR><TD><TR><TD><TR><TD><TR><TD>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">23.2</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Consent of Goulston &#038; Storrs, P.C. (included in opinion filed as
  Exhibit&nbsp;5.1)</FONT></TD>
  </TR>
  <TR><TD><TR><TD><TR><TD><TR><TD>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">24</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Power of Attorney (included on signature page)</FONT></TD>
  </TR>
  </TABLE>
  </CENTER>
  <P align="center"><FONT size="2">-3-</FONT>
  
  
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  <H5 align="left"><A HREF="#toc">Table of Contents</A></H5><P>
  <!-- link1 "SIGNATURES" -->
  <DIV align="left"><A NAME="003"></A></DIV>
  
  <P align="center"><FONT size="2"><B>SIGNATURES</B>
  </FONT>
  
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the
  registrant certifies that it has reasonable grounds to believe that it
  meets all of the requirements for filing on Form&nbsp;S-8 and has duly caused
  this registration statement to be signed on its behalf by the
  undersigned, thereunto duly authorized, in the town of Canton,
  Commonwealth of Massachusetts, on August&nbsp;1, 2001.
  </FONT>
  <P>
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
  <TR valign="top">
          <TD width="50%"><FONT size="2">&nbsp;</FONT></TD>
          <TD width="50%"><FONT size="2">TWEETER HOME ENTERTAINMENT<BR>
  GROUP, INC.</FONT></TD>
  </TR>
  </TABLE>
  <P>
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
  <TR valign="top">
          <TD width="50%"><FONT size="2">&nbsp;</FONT></TD>
          <TD width="50%"><FONT size="2">By: <U>/s/ Joseph
  McGuire&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Joseph McGuire<BR>
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Vice President and Chief Financial<BR>
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Officer</FONT></TD>
  </TR>
  </TABLE>
  
  <!-- link1 "POWER OF ATTORNEY" -->
  <DIV align="left"><A NAME="004"></A></DIV>
  
  <P align="center"><FONT size="2"><B>POWER OF ATTORNEY</B>
  </FONT>
  
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
  appears below constitutes and appoints Jeffrey Stone and Joseph McGuire, and
  each of them, his or her true and lawful attorney-in-fact and agent, each
  with full power of substitution and resubstitution, for him and in his name,
  place and stead, in any and all capacities, to sign any or all amendments
  (including post-effective amendments) to this registration statement and to
  file the same, with all exhibits thereto, and other documents in connection
  therewith, with the Securities and Exchange Commission, hereby ratifying and
  confirming all that said attorneys-in-fact and agents, or any of them, or their
  substitute or substitutes, may lawfully do or cause to be done by virtue
  hereof.
  </FONT>
  <P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this
  registration statement has been signed by the following persons in the
  capacities and on the date indicated.
  </FONT>
  <CENTER>
  <TABLE cellspacing="0" border="0" cellpadding="0" width="70%">
  <TR valign="bottom">
          <TD width="30%">&nbsp;</TD>
          <TD width="8%">&nbsp;</TD>
          <TD width="36%">&nbsp;</TD>
          <TD width="8%">&nbsp;</TD>
          <TD width="18%">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><FONT size="1"><B>Signature</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center"><FONT size="1"><B>Title</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center"><FONT size="1"><B>Date</B></FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><HR size="1" noshade></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center"><HR size="1" noshade></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center"><HR size="1" noshade></TD>
  </TR>
  
  <TR valign="bottom">
          <TD>&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
          <TD valign="top" align="center"><FONT size="2">/s/ Jeffrey Stone<BR>
  </FONT><HR size="1" noshade><FONT size="2">
  Jeffrey Stone</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Director, President and Chief<BR>
  Executive Officer (Principal<BR>
  Executive Officer)
  </FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="center" valign="top"><FONT size="2">August 1, 2001</FONT></TD>
  </TR>
  <TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
  <TR valign="bottom">
          <TD valign="top" align="center"><FONT size="2">/s/ Joseph McGuire<BR>
  </FONT><HR size="1" noshade><FONT size="2">
  Joseph McGuire</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Vice President and Chief<BR>
  Financial Officer (Principal<BR>
  Financial Officer and Principal<BR>
  Accounting Officer)
  </FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="center" valign="top"><FONT size="2">August 1, 2001</FONT></TD>
  </TR>
  <TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
  <TR valign="bottom">
          <TD valign="top" align="center"><FONT size="2">/s/ Samuel Bloomberg<BR>
  </FONT><HR size="1" noshade><FONT size="2">
  Samuel Bloomberg</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Director and Chairman of the Board
  </FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="center" valign="top"><FONT size="2">August 1, 2001</FONT></TD>
  </TR>
  <TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
  
  <TR valign="bottom">
          <TD valign="top" align="center"><FONT size="2">/s/ Jeffrey Bloomberg<BR>
  </FONT><HR size="1" noshade><FONT size="2">
  Jeffrey Bloomberg</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Director
  </FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="center" valign="top"><FONT size="2">August 1, 2001</FONT></TD>
  </TR>
  <TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
  
  <TR valign="bottom">
          <TD valign="top" align="center"><FONT size="2">/s/ Matthew Bronfman<BR>
  </FONT><HR size="1" noshade><FONT size="2">
  Matthew Bronfman</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Director
  </FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="center" valign="top"><FONT size="2">August 1, 2001</FONT></TD>
  </TR>
  <TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
  
  <TR valign="bottom">
          <TD valign="top" align="center"><FONT size="2">/s/ Michael Cronin<BR>
  </FONT><HR size="1" noshade><FONT size="2">
  Michael Cronin</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Director
  </FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="center" valign="top"><FONT size="2">August 1, 2001</FONT></TD>
  </TR>
  <TR><TD><FONT size="2">&nbsp;</FONT></TD></TR>
  
  <TR valign="bottom">
          <TD valign="top" align="center"><FONT size="2">/s/ Steven Fischman<BR>
  </FONT><HR size="1" noshade><FONT size="2">
  Steven Fischman</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Director
  </FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="center" valign="top"><FONT size="2">August 1, 2001</FONT></TD>
  </TR>
  </TABLE>
  </CENTER>
  <P align="center"><FONT size="2">-4-</FONT>
  
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left"><A HREF="#toc">Table of Contents</A></H5><P>
  
  
  <!-- link1 "Exhibit&nbsp;Index" -->
  <DIV align="left"><A NAME="005"></A></DIV>
  
  
  <P align="center"><FONT size="2"><B>Exhibit&nbsp;Index</B>
  </FONT>
  
  <CENTER>
  <TABLE cellspacing="0" border="0" cellpadding="0" width="65%">
  <TR valign="bottom">
          <TD width="8%">&nbsp;</TD>
          <TD width="5%">&nbsp;</TD>
          <TD width="87%">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><FONT size="1"><B>Exhibit</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><FONT size="1"><B>Number</B></FONT></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center"><FONT size="1"><B>Description</B></FONT></TD>
  </TR>
  <TR valign="bottom">
          <TD nowrap align="center"><HR size="1" noshade></TD>
          <TD><FONT size="1">&nbsp;</FONT></TD>
          <TD nowrap align="center"><HR size="1" width="80" noshade></TD>
  </TR>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">4.1</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Tweeter Home Entertainment Group, Inc. 1998 Stock Option and
  Incentive Plan, as amended</FONT></TD>
  </TR>
  <TR><TD><TR><TD><TR><TD><TR><TD>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">5.1</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Opinion of Goulston &#038; Storrs, P.C.</FONT></TD>
  </TR>
  <TR><TD><TR><TD><TR><TD><TR><TD>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">23.1</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Consent of Deloitte &#038; Touche LLP</FONT></TD>
  </TR>
  <TR><TD><TR><TD><TR><TD><TR><TD>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">23.2</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Consent of Goulston &#038; Storrs, P.C. (included in opinion filed as
  Exhibit&nbsp;5.1)</FONT></TD>
  </TR>
  <TR><TD><TR><TD><TR><TD><TR><TD>
  <TR valign="bottom">
          <TD valign="top"><FONT size="2">24</FONT></TD>
          <TD><FONT size="2">&nbsp;</FONT></TD>
          <TD align="left" valign="top"><FONT size="2">
  Power of Attorney (included on signature page)</FONT></TD>
  </TR>
  </TABLE>
  </CENTER>
  
  <P align="center"><FONT size="2">-5-</FONT>
  
  
  
  
  </BODY>
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "b40174ths-8.htm", "description": "TWEETER HOME ENTERTAINMENT GROUP, INC.", "secsgml_size_bytes": 24910}]
metadata_filer: {"company-data": {"conformed-name": "TWEETER HOME ENTERTAINMENT GROUP INC", "cik": "0001060390", "assigned-sic": "5731", "irs-number": "043417513", "state-of-incorporation": "DE", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-66408", "film-number": "1694499"}, "business-address": {"street1": "10 PEQUOT WAY", "city": "CANTON", "state": "MA", "zip": "02021", "phone": "7818303000"}, "mail-address": {"street1": "10 PEQUOT WAY", "city": "CANTON", "state": "MA", "zip": "02021"}}
text: TWEETER HOME ENTERTAINMENT GROUP, INC.'S FORM S-8
  Table of Contents
  As filed with the Securities and
  Exchange Commission on August 1, 2001
  Registration No. 333-
  SECURITIES AND EXCHANGE COMMISSION
  Washington, DC 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER THE
  SECURITIES ACT OF 1933
  TWEETER HOME ENTERTAINMENT GROUP,
  INC.
  (Exact Name of Registrant as Specified in Its Charter)
  Delaware
  (State or Other Jurisdiction of Incorporation or Organization)
  04-3417513
  (I.R.S. Employer Identification No.)
  10 Pequot Way
  Canton, Massachusetts 02021
  (Address of Principal Executive Offices, Including Zip Code)
  1998 STOCK OPTION AND INCENTIVE
  PLAN, AS AMENDED
  (Full Title of the Plan)
  Joseph McGuire, Chief Financial Officer
  TWEETER HOME ENTERTAINMENT GROUP, INC.
  10 Pequot Way
  Canton, Massachusetts 02021
  (781) 830-3000
  (Name, Address and Telephone Number, Including Area Code, of Agent For Service)
  Copy to:
  Timothy B. Bancroft, Esq.
  Goulston & Storrs, P.C.
  400 Atlantic Avenue
  Boston, Massachusetts 02110
  (617) 482-1776
  -1-
  Table of Contents
  CALCULATION OF REGISTRATION FEE
  Proposed Maximum
  Proposed Maximum
  Title of Securities
  Amount to be
  Offering Price Per
  Aggregate Offering
  Amount of
  to be Registered
  Registered
  Share (1)
  Price (1)
  Registration Fee
  Common Stock,
  par value $.01 per
  share
  1,200,000
  $
  28.325
  $
  33,990,000
  $
  8,497.50
  (1)
  Estimated pursuant to Rule 457(h) and (c) solely for the purpose of
  calculating the amount of registration fee based on the average high and low
  prices reported by Nasdaq on July 25, 2001.
  -2-
  TABLE OF CONTENTS
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference
  Item 8. Exhibits
  SIGNATURES
  POWER OF ATTORNEY
  Exhibit Index
  EX-4.1 1998 STOCK OPTION & INCENTIVE PLAN
  EX-5.1 OPINION OF GOULSTON & STORRS, P.C.
  EX-23.1 CONSENT OF DELOITTE & TOUCHE LLP
  Table of Contents
  This Registration
  Statement on Form S-8 is being filed to reflect an amendment of the
  registrant's 1998 Stock Option and Incentive Plan. Exhibit 4.1 to
  this Registration Statement is a copy of the entire plan as amended.
  Part II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference
  The information contained in Part II of the registration statement
  on Form S-8, SEC File No. 333-67865, is incorporated by reference into
  this registration statement.
  The following documents are incorporated in this registration
  statement by reference:
  (a)
  the registrant's annual report on Form 10-K for the fiscal
  year ended September 30, 2000 filed pursuant to the Securities
  Exchange Act of 1934 that contains audited financial statements for
  the fiscal year ended September 30, 2000;
  (b)
  the registrant's Quarterly Reports on Form 10-Q for the
  fiscal quarters ended December 31, 2000 and March 31, 2001, filed
  pursuant to the Securities Exchange Act of 1934;
  (c)
  the registrant's Current Report on Form 8-K dated June 8,
  2001; and
  (d)
  the description of the registrant's common stock contained in
  the registrant's Registration Statement on Form 8-A filed pursuant
  to the Securities Exchange Act of 1934 on April 27, 1998, and
  amended on June 5, 1998.
  In addition, all documents subsequently filed by the registrant
  pursuant to Sections
  13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, prior to the
  filing of a post-effective amendment which indicates that all securities
  offered have been sold or which deregisters all securities then remaining
  unsold, shall be deemed to be incorporated by reference herein and to be a part
  hereof from the date of the filing of such documents.
  Item 8. Exhibits
  Exhibit
  Number
  Description
  4.1
  Tweeter Home Entertainment Group, Inc. 1998 Stock Option and
  Incentive Plan, as amended
  5.1
  Opinion of Goulston & Storrs, P.C.
  23.1
  Consent of Deloitte & Touche LLP
  23.2
  Consent of Goulston & Storrs, P.C. (included in opinion filed as
  Exhibit 5.1)
  24
  Power of Attorney (included on signature page)
  -3-
  Table of Contents
  SIGNATURES
  Pursuant to the requirements of the Securities Act of 1933, the
  registrant certifies that it has reasonable grounds to believe that it
  meets all of the requirements for filing on Form S-8 and has duly caused
  this registration statement to be signed on its behalf by the
  undersigned, thereunto duly authorized, in the town of Canton,
  Commonwealth of Massachusetts, on August 1, 2001.
  TWEETER HOME ENTERTAINMENT
  GROUP, INC.
  By:
  /s/ Joseph
  McGuire
  Joseph McGuire
  Vice President and Chief Financial
  Officer
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
  appears below constitutes and appoints Jeffrey Stone and Joseph McGuire, and
  each of them, his or her true and lawful attorney-in-fact and agent, each
  with full power of substitution and resubstitution, for him and in his name,
  place and stead, in any and all capacities, to sign any or all amendments
  (including post-effective amendments) to this registration statement and to
  file the same, with all exhibits thereto, and other documents in connection
  therewith, with the Securities and Exchange Commission, hereby ratifying and
  confirming all that said attorneys-in-fact and agents, or any of them, or their
  substitute or substitutes, may lawfully do or cause to be done by virtue
  hereof.
  Pursuant to the requirements of the Securities Act of 1933, this
  registration statement has been signed by the following persons in the
  capacities and on the date indicated.
  Signature
  Title
  Date
  /s/ Jeffrey Stone
  Jeffrey Stone
  Director, President and Chief
  Executive Officer (Principal
  Executive Officer)
  August 1, 2001
  /s/ Joseph McGuire
  Joseph McGuire
  Vice President and Chief
  Financial Officer (Principal
  Financial Officer and Principal
  Accounting Officer)
  August 1, 2001
  /s/ Samuel Bloomberg
  Samuel Bloomberg
  Director and Chairman of the Board
  August 1, 2001
  /s/ Jeffrey Bloomberg
  Jeffrey Bloomberg
  Director
  August 1, 2001
  /s/ Matthew Bronfman
  Matthew Bronfman
  Director
  August 1, 2001
  /s/ Michael Cronin
  Michael Cronin
  Director
  August 1, 2001
  /s/ Steven Fischman
  Steven Fischman
  Director
  August 1, 2001
  -4-
  Table of Contents
  Exhibit Index
  Exhibit
  Number
  Description
  4.1
  Tweeter Home Entertainment Group, Inc. 1998 Stock Option and
  Incentive Plan, as amended
  5.1
  Opinion of Goulston & Storrs, P.C.
  23.1
  Consent of Deloitte & Touche LLP
  23.2
  Consent of Goulston & Storrs, P.C. (included in opinion filed as
  Exhibit 5.1)
  24
  Power of Attorney (included on signature page)
  -5-