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  <TITLE>Enterasys Networks, Inc., S-8</TITLE>
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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">
  
  
  <P align="left" style="font-size: 10pt">As filed with the Securities and Exchange Commission on July&nbsp;8, 2004.
  
  
  
  <P align="right" style="font-size: 10pt">File No.&nbsp;333- _________
  
  
  <P align="center" style="font-size: 14pt">SECURITIES AND EXCHANGE COMMISSION
  
  <DIV align="center" style="font-size: 12pt">Washington, D.C. 20549
  </DIV>
  
  <DIV align="center" style="font-size: 12pt"><HR size="1" noshade width="25%" align="center">
  </DIV>
  
  <P align="center" style="font-size: 18pt">FORM S-8
  
  
  <DIV align="center" style="font-size: 12pt">REGISTRATION STATEMENT<BR>
  Under<BR>
  THE SECURITIES ACT OF 1933</DIV>
  
  
  
  <P align="center" style="font-size: 24pt">ENTERASYS NETWORKS, INC.
  
  
  <DIV align="center" style="font-size: 10pt">(Exact name of registrant as specified in its charter)</DIV>
  
  
  <P align="center" style="font-size: 10pt"><HR size="1" noshade width="32%" align="center">
  
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="70%">
  <!-- 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">Delaware<BR>
  (State or other jurisdiction<BR>
  of incorporation or organization)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">04-2797263<BR>
  (I.R.S. Employer<BR>
  Identification No.)</TD>
  </TR>
  
  
  
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><HR size="1" noshade width="32%" align="center">
  
  
  <P align="center" style="font-size: 10pt">50 Minuteman Road<BR>
  Andover, MA 01810
  
  
  <DIV align="center" style="font-size: 10pt">(Address of principal executive offices, including zip code)</DIV>
  
  <P>
  <DIV align="center" style="font-size: 10pt"><HR size="1" noshade width="23%" align="center"></DIV>
  
  
  
  <P align="center" style="font-size: 10pt">Enterasys Networks, Inc. 2004 Equity Incentive Plan
  
  
  <DIV align="center" style="font-size: 10pt">(Full title of the plans)</DIV>
  <P>
  
  <DIV align="center" style="font-size: 10pt"><HR size="1" noshade width="34%" align="center"></DIV>
  
  
  
  <P align="center" style="font-size: 10pt">Gerald M. Haines II<BR>
  Chief Legal Officer<BR>
  50 Minuteman Road<BR>
  Andover, MA 01810<BR>
  (978)&nbsp;684-1000
  
  
  <DIV align="center" style="font-size: 10pt">(Name, Address and Telephone Number, including Area Code, of Agent for Service)</DIV>
  <P>
  
  <DIV align="center" style="font-size: 10pt"><HR size="1" noshade width="70%" align="center"></DIV>
  
  
  
  <P align="center" style="font-size: 10pt">&nbsp;
  </DIV>
  
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  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  
  
  <P align="center" style="font-size: 10pt"><B>CALCULATION OF REGISTRATION FEE</B>
  
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="85%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="37%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="8%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="8%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="4%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="4%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="6%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="7%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Proposed</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Proposed</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>&nbsp;</B></TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Maximum</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Maximum</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>&nbsp;</B></TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Amount</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Offering</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Aggregate</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Amount of</B></TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center"><B>Title of Each Class of Securities to be</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>to be</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Price Per</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Offering</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Registration</B></TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center"><B>Registered</B><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Registered (1)</B><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Share</B><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Price</B><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Fee</B><HR size="1" noshade></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD><DIV style="margin-left:10px; text-indent:-10px"><B>2004 Equity Incentive Plan</B></DIV></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="right">&nbsp;</TD>
      <TD align="right">15,000,000</TD>
      <TD nowrap><SUP>(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="right">$</TD>
      <TD align="right">1.93</TD>
      <TD nowrap><SUP>(3)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD align="right">$</TD>
      <TD align="right">28,950,000</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">$</TD>
      <TD align="right">3,667.97</TD>
      <TD>&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD><DIV style="margin-left:10px; text-indent:-10px">Common Stock, par value
  $.01 per share<B>, </B>and
  related Preferred Stock
  Purchase Rights</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  <P>
  <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="right">(1)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Pursuant to Rule 416(a) under the Securities Act of 1933, this
  registration statement also covers such additional shares of Common Stock
  as may be issued in the event of a stock dividend, stock split,
  recapitalization or other similar transaction. In addition, this
  registration statement covers related rights to purchase Series&nbsp;F
  Preferred Stock, par value $1.00 per share, registered on a Form 8-A filed
  with the Securities and Exchange Commission on May&nbsp;31, 2002 (the
  &#147;Preferred Stock Purchase Rights&#148;). No separate consideration will be
  received for the Preferred Stock Purchase Rights, which will initially
  trade together with the Common Stock.</TD>
  </TR>
  
  </TABLE>
  
  
  <P>
  <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="right">(2)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>None of these shares are subject to outstanding options. The exercise
  price of such options shall be determined at the time of grant.</TD>
  </TR>
  
  </TABLE>
  
  
  <P>
  <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="right">(3)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Pursuant to Rule 457(c) and Rule&nbsp;457(h)(1) of the Securities Act of 1933,
  the Proposed Maximum Offering Price Per Share of $1.93, which is the
  average of the high and low prices of the Common Stock of the Registrant
  reported on the New York Stock Exchange on July&nbsp;2, 2004 is set forth
  solely for the purpose of determining the Registration Fee.</TD>
  </TR>
  
  </TABLE>
  
  
  <!-- 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="3%"></TD>
  	<TD width="76%"></TD>
  </TR>
  <TR><TD colspan="9"><A HREF="#000"> PART I&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#001"> PART II&nbsp;INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;3. Incorporation of Documents by Reference</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#003"> Item&nbsp;4. Description of Securities</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#004"> Item&nbsp;5. Interests of Named Experts and Counsel</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#005"> Item&nbsp;6. Indemnification of Directors and Officers</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#006"> Item&nbsp;7. Exemption From Registration Claimed</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#007"> Item&nbsp;8. Exhibits</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#008">Item&nbsp;9. Undertakings</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#009">SIGNATURES</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#010">POWER OF ATTORNEY</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#011"> EXHIBIT INDEX</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b51077s8exv4w1.txt">Enterasys Networks Inc. 2004 Equity Incentive Plan</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b51077s8exv5.txt">Opinion of Ropes & Gray</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b51077s8exv23w2.txt">Consent of KPMG 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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS" -->
  <DIV align="left"><A NAME="000"></A></DIV>
  
  <P align="center" style="font-size: 10pt"><B>PART I<BR>
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B>
  
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The documents containing the information specified in Part&nbsp;I will be sent
  or given to employees, directors and others as specified by Rule&nbsp;428(b)(1) of
  the Securities Act of 1933 (the &#147;Act&#148;). In accordance with the rules and
  regulations of the Securities and Exchange Commission (the &#147;Commission&#148;) and
  the instructions to Form S-8, such documents are not being filed with the
  Commission either as part of this Registration Statement or as prospectuses or
  prospectus supplements pursuant to Rule&nbsp;424 of the Act.
  
  
  <P align="center" style="font-size: 10pt">
  </DIV>
  
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  <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 " PART II&nbsp;INFORMATION REQUIRED IN THE REGISTRATION STATEMENT" -->
  <DIV align="left"><A NAME="001"></A></DIV>
  
  <P align="center" style="font-size: 10pt"><B>PART II<BR>
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
  
  
  <!-- link2 "Item&nbsp;3. Incorporation of Documents by Reference" -->
  <DIV align="left"><A NAME="002"></A></DIV>
  
  <P align="left" style="font-size: 10pt"><B>Item&nbsp;3. Incorporation of Documents by Reference.</B>
  
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Enterasys Networks, Inc. (the &#147;Registrant&#148;) hereby incorporates the
  following documents herein by reference:
  
  
  <P>
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" nowrap align="right">(a)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Annual Report on Form 10-K for the fiscal year ended
  January&nbsp;3, 2004, filed with the Commission on March&nbsp;18, 2004.</TD>
  </TR>
  
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" nowrap align="right">(b)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Quarterly Report on Form 10-Q for the fiscal quarter
  ended April&nbsp;3, 2004, filed with the Commission on May&nbsp;7, 2004.</TD>
  </TR>
  
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" nowrap align="right">(c)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The description of the Registrant&#146;s Common Stock, par value $.01 per
  share, contained in its registration statement on Form 8-A, filed with
  the Commission on April&nbsp;19, 1989, as amended by the description contained
  in the Registrant&#146;s registration statement on Form 8-A filed with the
  Commission on May&nbsp;22, 1989; and the description of the rights to purchase
  Series&nbsp;F Preferred Stock, par value $1.00 per share, contained in the
  Registrant&#146;s registration statement on Form 8-A, filed with the
  Commission on May&nbsp;31, 2002.</TD>
  </TR>
  
  </TABLE>
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents subsequently filed by the Registrant pursuant to
  Section&nbsp;13(a), Section&nbsp;13(c), Section&nbsp;14 and Section 15(d) of the Exchange Act
  prior to the filing of a post-effective amendment to this Registration
  Statement that indicates that all securities offered have been sold or which
  deregisters all securities then remaining unsold, shall be deemed to be
  incorporated herein by reference from the date of filing of such documents.
  
  <!-- link2 " Item&nbsp;4. Description of Securities" -->
  <DIV align="left"><A NAME="003"></A></DIV>
  
  <P align="left" style="font-size: 10pt"><B>Item&nbsp;4. Description of Securities.</B>
  
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  
  <!-- link2 " Item&nbsp;5. Interests of Named Experts and Counsel" -->
  <DIV align="left"><A NAME="004"></A></DIV>
  
  <P align="left" style="font-size: 10pt"><B>Item&nbsp;5. Interests of Named Experts and Counsel.</B>
  
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  
  <!-- link2 " Item&nbsp;6. Indemnification of Directors and Officers" -->
  <DIV align="left"><A NAME="005"></A></DIV>
  
  <P align="left" style="font-size: 10pt"><B>Item&nbsp;6. Indemnification of Directors and Officers.</B>
  
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;145 of the Delaware General Corporation Law, as amended, provides
  that a corporation may 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 or investigative (other than an
  action by or in the right of the corporation) by reason of the fact that such
  person is or was a director, officer, employee or agent of the corporation, or
  is or was serving at the request of the corporation as director, officer,
  employee or agent of another corporation, partnership, joint venture, trust or
  other enterprise, against expenses (including attorneys&#146; fees), judgments,
  fines and amounts paid in settlement actually and reasonably incurred by such
  person in connection with such action, suit or proceeding if such person acted
  in good faith and in a manner such person reasonably believed to be in or not
  opposed to the best interests of the corporation, and, with respect to any
  criminal action or proceeding, had no reasonable cause to believe such person&#146;s
  conduct was unlawful. Section&nbsp;145 further provides that a corporation similarly
  may indemnify any such person serving in any such capacity 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, against expenses actually and reasonably incurred in
  connection with the defense or settlement of such action or suit if such person
  acted in good faith and in a manner such person reasonably believed to be in or
  not opposed to the best interest of the corporation and except that no
  indemnification shall be made in respect of any claim, issue or matter as to
  which such person
  
  
  <P align="center" style="font-size: 10pt">
  </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">
  
  
  
  <P align="left" style="font-size: 10pt">shall have been adjudged to be liable to the corporation unless and only to the
  extent that the Delaware Court of Chancery or such other court in which such
  action or suit was brought shall determine upon application that, despite the
  adjudication of liability but in view of all the circumstances of the case,
  such person in fairly and reasonably entitled to indemnity for such expenses
  which the Court of Chancery or such other court shall deem proper.
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;102(b)(7) of the Delaware General Corporation Law, as amended,
  permits a corporation to include in its certificate of incorporation a
  provision eliminating or limiting the personal liability of a director to the
  corporation or its stockholders for monetary damages for breach of fiduciary
  duty as a director, provided, however, that such provision shall not eliminate
  or limit the liability of a director (i)&nbsp;for any breach of the director&#146;s duty
  of loyalty to the corporation or its stockholders, (ii)&nbsp;for acts or omissions
  not in good faith or which involve intentional misconduct or a knowing
  violation of law, (iii)&nbsp;under Section&nbsp;174 of the Delaware General Corporation
  Law (relating to unlawful payment of dividends and unlawful stock purchase and
  redemption) or (iv)&nbsp;for any transaction from which the director derived an
  improper personal benefit.
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant&#146;s restated certificate of incorporation, as amended,
  provides that the Company&#146;s directors shall not be liable to the Registrant or
  its stockholders for monetary damages for breach of fiduciary duty as a
  director, except for the extent that exculpation from liabilities is not
  permitted under the Delaware General Corporation Law as in effect at the time
  such liability is determined. The restated certificate of incorporation, as
  amended, further provides that the registrant shall indemnify its directors and
  officers to the full extent permitted by the law of the state of Delaware.
  
  <!-- link2 " Item&nbsp;7. Exemption From Registration Claimed" -->
  <DIV align="left"><A NAME="006"></A></DIV>
  
  <P align="left" style="font-size: 10pt"><B>Item&nbsp;7. Exemption From Registration Claimed.</B>
  
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  
  
  <P align="center" style="font-size: 10pt">
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  <!-- link2 " Item&nbsp;8. Exhibits" -->
  <DIV align="left"><A NAME="007"></A></DIV>
  
  <P align="left" style="font-size: 10pt"><B>Item&nbsp;8. Exhibits.</B>
  
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="8%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="87%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center"><B>Exhibit</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>&nbsp;</B></TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center"><B>Number</B><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Description</B><HR size="1" noshade></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">Enterasys Networks, Inc. 2004 Equity Incentive Plan.</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Specimen Certificate for shares of the Registrant&#146;s Common Stock (filed
  as Exhibit&nbsp;4.1 to the Registrant&#146;s Transition Report on Form&nbsp;10-K for the
  transition period ended December&nbsp;29, 2001, filed with the Commission on
  November&nbsp;26, 2002 and incorporated herein by reference).</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Restated Certificate of Incorporation of the Registrant (filed as Exhibit
  3.1 to the Registrant&#146;s Registration Statement on Form&nbsp;S-1, No.&nbsp;33-28055
  and incorporated herein by reference).</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.4
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Certificate of Correction of the Registrant&#146;s Restated Certificate of
  Incorporation (filed as Exhibit&nbsp;3.1.2 to the Registrant&#146;s Registration
  Statement on Form&nbsp;S-1, No.&nbsp;33-42534 and incorporated herein by reference).</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.5
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Certificate of Amendment of the Restated Certificate of Incorporation of
  the Registrant (filed as Exhibit&nbsp;4.3 to the Registrant&#146;s Registration
  Statement on Form&nbsp;S-3, No.&nbsp;33-544666 and incorporated herein by
  reference).</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.6
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Certificate of Amendment of the Restated Certificate of Incorporation of
  the Registrant (filed as Exhibit&nbsp;3.5 to the Registrant&#146;s annual report on
  Form&nbsp;10-K filed with the Commission on May&nbsp;30, 2000 and incorporated
  herein by reference).</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.7
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Certificate of Designations, Preferences and Rights for Series&nbsp;F
  Convertible Preferred Stock of the Registrant (filed as Exhibit&nbsp;4.2 to the
  Registrant&#146;s current report on Form&nbsp;8-K filed with the Commission on May
  31, 2002 and incorporated herein by reference).</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.8
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Amended and Restated By-Laws of the Registrant (filed as Exhibit&nbsp;3.6 to
  the Registrant&#146;s Annual Report on Form&nbsp;10-K for the fiscal year ended
  January&nbsp;3, 2004, filed with the Commission on March&nbsp;18, 2004 and
  incorporated herein by reference).</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.9
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Rights Agreement, dated May&nbsp;28, 2002, between the Registrant and
  EquiServe Trust Company, N.A., as Rights Agent (filed as Exhibit&nbsp;4.1 to
  the Registrant&#146;s current report on Form&nbsp;8-K, filed with the Commission on
  May&nbsp;31, 2002 and incorporated herein by reference).</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.10
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Form of Rights Certificate (filed as Exhibit&nbsp;4.3 to Registrant&#146;s current
  report on Form&nbsp;8-K, filed with the Commission on May&nbsp;31, 2002 and
  incorporated herein by reference).</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Opinion of Ropes &#038; Gray.</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Ropes &#038; Gray (included within Exhibit&nbsp;5).</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Independent Registered Public Accounting Firm.</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Power of Attorney (included on Signature Page).</TD>
  </TR>
  
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  <P align="center" style="font-size: 10pt">
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <!-- link2 "Item&nbsp;9. Undertakings" -->
  <DIV align="left"><A NAME="008"></A></DIV>
  
  <P align="left" style="font-size: 10pt"><B>Item&nbsp;9. Undertakings.</B>
  
  
  
  <P align="left" style="font-size: 10pt">(a)&nbsp;The undersigned registrant hereby undertakes:
  
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;To file, during any period in which offers or sales are being made, a
  post-effective amendment to this registration statement:
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;To include any prospectus required by Section&nbsp;10(a)(3) of the
  Securities Act of 1933;
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;To reflect in the prospectus any facts or events arising after the
  effective date of the registration statement (or the most recent post-effective
  amendment thereof) which, individually or in the aggregate, represent a
  fundamental change in the information set forth in the registration statement.
  Notwithstanding the foregoing, any increase or decrease in volume of securities
  offered (if the total dollar value of securities offered would not exceed that
  which was registered) and any deviation from the low or high end of the
  estimated maximum offering range may be reflected in the form of prospectus
  filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the
  changes in volume and price represent no more than 20&nbsp;percent change in the
  maximum aggregate offering price set forth in the &#147;Calculation of Registration
  Fee&#148; table in the effective registration statement;
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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;
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>provided, however</I>, that paragraphs (i)&nbsp;and (ii)&nbsp;above 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
  Securities and Exchange Commission by the registrant pursuant to Section&nbsp;13 or
  15(d) of the Securities Exchange Act of 1934 that are incorporated by reference
  in the registration statement.
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;That, for the purpose of determining any liability under the
  Securities Act of 1933, 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
  <I>bona fide </I>offering thereof.
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;To remove from registration by means of a post-effective amendment any
  of the securities being registered which remain unsold at the termination of
  the offering.
  
  
  <P align="left" style="font-size: 10pt">(b)&nbsp;The undersigned registrant hereby undertakes that, for purposes of
  determining any liability under the Securities Act of 1933, each filing of the
  registrant&#146;s annual report pursuant to Section&nbsp;13(a) or 15(d) of the Securities
  Exchange Act of 1934 (and, where applicable, each filing of an employee benefit
  plan&#146;s annual report pursuant to Section&nbsp;15(d) of the Securities Exchange Act
  of 1934) that is incorporated by reference in the registration statement shall
  be deemed to be a new registration statement relating to the securities offered
  therein, and the offering of such securities at that time shall be deemed to be
  the initial <I>bona fide </I>offering thereof.
  
  
  
  <P align="center" style="font-size: 10pt">
  </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">
  
  
  
  
  <P align="left" style="font-size: 10pt">(c)&nbsp;Insofar as indemnification for liabilities arising under the Securities Act
  of 1933 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 Securities and Exchange Commission
  such indemnification is 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 the securities being registered, the registrant will, unless in
  the opinion of its counsel the matter has been settled by controlling
  precedent, submit to a court of appropriate jurisdiction the question whether
  such indemnification by it is against public policy as expressed in the
  Securities Act of 1933 and will be governed by the final adjudication of such
  issue.
  
  
  
  <P align="center" style="font-size: 10pt">
  </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="009"></A></DIV>
  
  <P align="center" style="font-size: 10pt"><B>SIGNATURES</B>
  
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the Registrant
  certifies that it has reasonable grounds to believe that it meets all of the
  requirements for filing on Form S-8 and has duly caused this registration
  statement to be signed on its behalf by the undersigned, thereunto duly
  authorized, in the town of Andover, The Commonwealth of Massachusetts, on this
  8th day of July, 2004.
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="55%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="21%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="74%">&nbsp;</TD>
  </TR>
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">ENTERASYS NETWORKS, INC.<br></TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">By: /s/ Gerald M. Haines II <br></TD>
  </TR>
  
  <TR style="font-size: 1px">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
  </DIV></TD>
      <TD>&nbsp;</TD>
  
  <TD align="left" valign="top"><DIV style="margin-left:20px; text-indent:-0px"><HR size="1" noshade></DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Name: Gerald M. Haines II<br>
  Title: Chief Legal Officer</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  <!-- link1 "POWER OF ATTORNEY" -->
  <DIV align="left"><A NAME="010"></A></DIV>
  <P align="center" style="font-size: 10pt"><B>POWER OF ATTORNEY</B>
  
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirement of the Securities Act of 1933, this
  registration statement has been signed by the following persons in the
  capacities and on the dates indicated. Each person whose signature appears
  below hereby authorizes and constitutes William K. O&#146;Brien and Gerald M. Haines
  II, and each of them singly, his or her true and lawful attorney-in-fact and
  agent with full power of substitution and resubstitution, with full power to
  them, and each of them singly, to sign for him or her and in his or her name in
  the capacities indicated below any and all amendments (including post-effective
  amendments) to this registration statement and to file the same, with exhibits
  thereto, and other documents in connection therewith, and he or she hereby
  ratifies and confirms his or her signature as it may be signed by said
  attorneys, or any of them, to any and all such amendments.
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="35%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="43%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="12%">&nbsp;</TD>
  </TR>
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
  
  <TD align="center" valign="top" style="font-size: 8pt" ><DIV style="margin-left:0px; text-indent:-0px"><B>Signature</B>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top" style="font-size: 8pt"><B>Capacity in Which Signed </B>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top" style="font-size: 8pt"><B>Date</B></TD>
  </TR>
  
  <TR style="font-size: 1px">
      <TD valign="top"><HR size="1" noshade><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><HR size="1" noshade>&nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top"><HR size="1" noshade>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ William K. O&#146;Brien
  <HR size="1" noshade>
  William K. O&#146;Brien
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Chief Executive Officer<br>
  and Director<br>
  (principal executive officer)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="middle">July&nbsp;8, 2004</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Richard S. Haak, Jr.
  <HR size="1" noshade>
  Richard S. Haak, Jr.
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Chief Financial Officer<br>
  (principal financial and
  accounting officer)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">July&nbsp;8, 2004</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Paul R. Duncan
  <HR size="1" noshade>
  Paul R. Duncan
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">July&nbsp;8, 2004</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Michael Gallagher
  <HR size="1" noshade>
  Michael Gallagher
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">July&nbsp;8, 2004</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Edwin A. Huston
  <HR size="1" noshade>
  Edwin A. Huston
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">July&nbsp;8, 2004</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Ronald T. Maheu
  <HR size="1" noshade>
  Ronald T. Maheu
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">July&nbsp;8, 2004</TD>
  </TR>
  
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  <P align="center" style="font-size: 10pt">
  </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 " EXHIBIT INDEX" -->
  <DIV align="left"><A NAME="011"></A></DIV>
  
  <P align="center" style="font-size: 10pt"><B>EXHIBIT INDEX</B>
  
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="8%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="87%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center"><B>Exhibit</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>&nbsp;</B></TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center"><B>Number</B><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Description</B><HR size="1" noshade></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">Enterasys Networks, Inc. 2004 Equity Incentive Plan.</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Specimen Certificate for shares of the Registrant&#146;s Common Stock (filed
  as Exhibit&nbsp;4.1 to the Registrant&#146;s Transition Report on Form&nbsp;10-K for the
  transition period ended December&nbsp;29, 2001, filed with the Commission on
  November&nbsp;26, 2002 and incorporated herein by reference).</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Restated Certificate of Incorporation of the Registrant (filed as Exhibit
  3.1 to the Registrant&#146;s Registration Statement on Form&nbsp;S-1, No.&nbsp;33-28055
  and incorporated herein by reference).</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.4
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Certificate of Correction of the Registrant&#146;s Restated Certificate of
  Incorporation (filed as Exhibit&nbsp;3.1.2 to the Registrant&#146;s Registration
  Statement on Form&nbsp;S-1, No.&nbsp;33-42534 and incorporated herein by reference).</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.5
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Certificate of Amendment of the Restated Certificate of Incorporation of
  the Registrant (filed as Exhibit&nbsp;4.3 to the Registrant&#146;s Registration
  Statement on Form&nbsp;S-3, No.&nbsp;33-544666 and incorporated herein by
  reference).</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.6
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Certificate of Amendment of the Restated Certificate of Incorporation of
  the Registrant (filed as Exhibit&nbsp;3.5 to the Registrant&#146;s annual report on
  Form&nbsp;10-K filed with the Commission on May&nbsp;30, 2000 and incorporated
  herein by reference).</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.7
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Certificate of Designations, Preferences and Rights for Series&nbsp;F
  Convertible Preferred Stock of the Registrant (filed as Exhibit&nbsp;4.2 to the
  Registrant&#146;s current report on Form&nbsp;8-K filed with the Commission on May
  31, 2002 and incorporated herein by reference).</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.8
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Amended and Restated By-Laws of the Registrant (filed as Exhibit&nbsp;3.6 to
  the Registrant&#146;s Annual Report on Form&nbsp;10-K for the fiscal year ended
  January&nbsp;3, 2004, filed with the Commission on March&nbsp;18, 2004 and
  incorporated herein by reference).</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.9
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Rights Agreement, dated May&nbsp;28, 2002, between the Registrant and
  EquiServe Trust Company, N.A., as Rights Agent (filed as Exhibit&nbsp;4.1 to
  the Registrant&#146;s current report on Form&nbsp;8-K, filed with the Commission on
  May&nbsp;31, 2002 and incorporated herein by reference).</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.10
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Form of Rights Certificate (filed as Exhibit&nbsp;4.3 to Registrant&#146;s current
  report on Form&nbsp;8-K, filed with the Commission on May&nbsp;31, 2002 and
  incorporated herein by reference).</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Opinion of Ropes &#038; Gray.</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Ropes &#038; Gray (included within Exhibit&nbsp;5).</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Independent Registered Public Accounting Firm.</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Power of Attorney (included on Signature Page).</TD>
  </TR>
  
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  
  <P align="center" style="font-size: 10pt">
  </DIV>
  
  
  </BODY>
  </HTML>
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metadata_filer: {"company-data": {"conformed-name": "ENTERASYS NETWORKS INC /DE/", "cik": "0000846909", "assigned-sic": "3576", "irs-number": "042797263", "state-of-incorporation": "DE", "fiscal-year-end": "1229"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-117236", "film-number": "04906376"}, "business-address": {"street1": "50 MINUTEMAN ROAD", "city": "ANDOVER", "state": "MA", "zip": "01810", "phone": "978-684-1000"}, "mail-address": {"street1": "50 MINUTEMAN ROAD", "city": "ANDOVER", "state": "MA", "zip": "01810"}, "former-company": {"former-conformed-name": "CABLETRON SYSTEMS INC", "date-changed": "19920703"}}
text: Enterasys Networks, Inc., S-8
  Table of Contents
  As filed with the Securities and Exchange Commission on July 8, 2004.
  File No. 333- _________
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  Under
  THE SECURITIES ACT OF 1933
  ENTERASYS NETWORKS, INC.
  (Exact name of registrant as specified in its charter)
  Delaware
  (State or other jurisdiction
  of incorporation or organization)
  04-2797263
  (I.R.S. Employer
  Identification No.)
  50 Minuteman Road
  Andover, MA 01810
  (Address of principal executive offices, including zip code)
  Enterasys Networks, Inc. 2004 Equity Incentive Plan
  (Full title of the plans)
  Gerald M. Haines II
  Chief Legal Officer
  50 Minuteman Road
  Andover, MA 01810
  (978) 684-1000
  (Name, Address and Telephone Number, including Area Code, of Agent for Service)
  CALCULATION OF REGISTRATION FEE
  Proposed
  Proposed
  Maximum
  Maximum
  Amount
  Offering
  Aggregate
  Amount of
  Title of Each Class of Securities to be
  to be
  Price Per
  Offering
  Registration
  Registered
  Registered (1)
  Share
  Price
  Fee
  2004 Equity Incentive Plan
  15,000,000
  (2)
  $
  1.93
  (3)
  $
  28,950,000
  $
  3,667.97
  Common Stock, par value
  $.01 per share
  ,
  and
  related Preferred Stock
  Purchase Rights
  (1)
  Pursuant to Rule 416(a) under the Securities Act of 1933, this
  registration statement also covers such additional shares of Common Stock
  as may be issued in the event of a stock dividend, stock split,
  recapitalization or other similar transaction. In addition, this
  registration statement covers related rights to purchase Series F
  Preferred Stock, par value $1.00 per share, registered on a Form 8-A filed
  with the Securities and Exchange Commission on May 31, 2002 (the
  "Preferred Stock Purchase Rights"). No separate consideration will be
  received for the Preferred Stock Purchase Rights, which will initially
  trade together with the Common Stock.
  (2)
  None of these shares are subject to outstanding options. The exercise
  price of such options shall be determined at the time of grant.
  (3)
  Pursuant to Rule 457(c) and Rule 457(h)(1) of the Securities Act of 1933,
  the Proposed Maximum Offering Price Per Share of $1.93, which is the
  average of the high and low prices of the Common Stock of the Registrant
  reported on the New York Stock Exchange on July 2, 2004 is set forth
  solely for the purpose of determining the Registration Fee.
  TABLE OF CONTENTS
  PART I            INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  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
  POWER OF ATTORNEY
  EXHIBIT INDEX
  Enterasys Networks Inc. 2004 Equity Incentive Plan
  Opinion of Ropes & Gray
  Consent of KPMG LLP
  Table of Contents
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  The documents containing the information specified in Part I will be sent
  or given to employees, directors and others as specified by Rule 428(b)(1) of
  the Securities Act of 1933 (the "Act"). In accordance with the rules and
  regulations of the Securities and Exchange Commission (the "Commission") and
  the instructions to Form S-8, such documents are not being filed with the
  Commission either as part of this Registration Statement or as prospectuses or
  prospectus supplements pursuant to Rule 424 of the Act.
  Table of Contents
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  Enterasys Networks, Inc. (the "Registrant") hereby incorporates the
  following documents herein by reference:
  (a)
  The Registrant's Annual Report on Form 10-K for the fiscal year ended
  January 3, 2004, filed with the Commission on March 18, 2004.
  (b)
  The Registrant's Quarterly Report on Form 10-Q for the fiscal quarter
  ended April 3, 2004, filed with the Commission on May 7, 2004.
  (c)
  The description of the Registrant's Common Stock, par value $.01 per
  share, contained in its registration statement on Form 8-A, filed with
  the Commission on April 19, 1989, as amended by the description contained
  in the Registrant's registration statement on Form 8-A filed with the
  Commission on May 22, 1989; and the description of the rights to purchase
  Series F Preferred Stock, par value $1.00 per share, contained in the
  Registrant's registration statement on Form 8-A, filed with the
  Commission on May 31, 2002.
  All documents subsequently filed by the Registrant pursuant to
  Section 13(a), Section 13(c), Section 14 and Section 15(d) of the Exchange Act
  prior to the filing of a post-effective amendment to this Registration
  Statement that indicates that all securities offered have been sold or which
  deregisters all securities then remaining unsold, shall be deemed to be
  incorporated herein by reference from the date of filing of such documents.
  Item 4. Description of Securities.
  Not applicable.
  Item 5. Interests of Named Experts and Counsel.
  Not applicable.
  Item 6. Indemnification of Directors and Officers.
  Section 145 of the Delaware General Corporation Law, as amended, provides
  that a corporation may 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 or investigative (other than an
  action by or in the right of the corporation) by reason of the fact that such
  person is or was a director, officer, employee or agent of the corporation, or
  is or was serving at the request of the corporation as director, officer,
  employee or agent of another corporation, partnership, joint venture, trust or
  other enterprise, against expenses (including attorneys' fees), judgments,
  fines and amounts paid in settlement actually and reasonably incurred by such
  person in connection with such action, suit or proceeding if such person acted
  in good faith and in a manner such person reasonably believed to be in or not
  opposed to the best interests of the corporation, and, with respect to any
  criminal action or proceeding, had no reasonable cause to believe such person's
  conduct was unlawful. Section 145 further provides that a corporation similarly
  may indemnify any such person serving in any such capacity 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, against expenses actually and reasonably incurred in
  connection with the defense or settlement of such action or suit if such person
  acted in good faith and in a manner such person reasonably believed to be in or
  not opposed to the best interest of the corporation and except that no
  indemnification shall be made in respect of any claim, issue or matter as to
  which such person
  Table of Contents
  shall have been adjudged to be liable to the corporation unless and only to the
  extent that the Delaware Court of Chancery or such other court in which such
  action or suit was brought shall determine upon application that, despite the
  adjudication of liability but in view of all the circumstances of the case,
  such person in fairly and reasonably entitled to indemnity for such expenses
  which the Court of Chancery or such other court shall deem proper.
  Section 102(b)(7) of the Delaware General Corporation Law, as amended,
  permits a corporation to include in its certificate of incorporation a
  provision eliminating or limiting the personal liability of a director to the
  corporation or its stockholders for monetary damages for breach of fiduciary
  duty as a director, provided, however, that such provision shall not eliminate
  or limit the liability of a director (i) for any breach of the director's duty
  of loyalty to the corporation or its stockholders, (ii) for acts or omissions
  not in good faith or which involve intentional misconduct or a knowing
  violation of law, (iii) under Section 174 of the Delaware General Corporation
  Law (relating to unlawful payment of dividends and unlawful stock purchase and
  redemption) or (iv) for any transaction from which the director derived an
  improper personal benefit.
  The Registrant's restated certificate of incorporation, as amended,
  provides that the Company's directors shall not be liable to the Registrant or
  its stockholders for monetary damages for breach of fiduciary duty as a
  director, except for the extent that exculpation from liabilities is not
  permitted under the Delaware General Corporation Law as in effect at the time
  such liability is determined. The restated certificate of incorporation, as
  amended, further provides that the registrant shall indemnify its directors and
  officers to the full extent permitted by the law of the state of Delaware.
  Item 7. Exemption From Registration Claimed.
  Not applicable.
  Table of Contents
  Item 8. Exhibits.
  Exhibit
  Number
  Description
  4.1
  Enterasys Networks, Inc. 2004 Equity Incentive Plan.
  4.2
  Specimen Certificate for shares of the Registrant's Common Stock (filed
  as Exhibit 4.1 to the Registrant's Transition Report on Form 10-K for the
  transition period ended December 29, 2001, filed with the Commission on
  November 26, 2002 and incorporated herein by reference).
  4.3
  Restated Certificate of Incorporation of the Registrant (filed as Exhibit
  3.1 to the Registrant's Registration Statement on Form S-1, No. 33-28055
  and incorporated herein by reference).
  4.4
  Certificate of Correction of the Registrant's Restated Certificate of
  Incorporation (filed as Exhibit 3.1.2 to the Registrant's Registration
  Statement on Form S-1, No. 33-42534 and incorporated herein by reference).
  4.5
  Certificate of Amendment of the Restated Certificate of Incorporation of
  the Registrant (filed as Exhibit 4.3 to the Registrant's Registration
  Statement on Form S-3, No. 33-544666 and incorporated herein by
  reference).
  4.6
  Certificate of Amendment of the Restated Certificate of Incorporation of
  the Registrant (filed as Exhibit 3.5 to the Registrant's annual report on
  Form 10-K filed with the Commission on May 30, 2000 and incorporated
  herein by reference).
  4.7
  Certificate of Designations, Preferences and Rights for Series F
  Convertible Preferred Stock of the Registrant (filed as Exhibit 4.2 to the
  Registrant's current report on Form 8-K filed with the Commission on May
  31, 2002 and incorporated herein by reference).
  4.8
  Amended and Restated By-Laws of the Registrant (filed as Exhibit 3.6 to
  the Registrant's Annual Report on Form 10-K for the fiscal year ended
  January 3, 2004, filed with the Commission on March 18, 2004 and
  incorporated herein by reference).
  4.9
  Rights Agreement, dated May 28, 2002, between the Registrant and
  EquiServe Trust Company, N.A., as Rights Agent (filed as Exhibit 4.1 to
  the Registrant's current report on Form 8-K, filed with the Commission on
  May 31, 2002 and incorporated herein by reference).
  4.10
  Form of Rights Certificate (filed as Exhibit 4.3 to Registrant's current
  report on Form 8-K, filed with the Commission on May 31, 2002 and
  incorporated herein by reference).
  5
  Opinion of Ropes & Gray.
  23.1
  Consent of Ropes & Gray (included within Exhibit 5).
  23.2
  Consent of Independent Registered Public Accounting Firm.
  24
  Power of Attorney (included on Signature Page).
  Table of Contents
  Item 9. Undertakings.
  (a) The undersigned registrant hereby undertakes:
  (1) To file, during any period in which offers or sales are being made, a
  post-effective amendment to this registration statement:
  (i) To include any prospectus required by Section 10(a)(3) of the
  Securities Act of 1933;
  (ii) To reflect in the prospectus any facts or events arising after the
  effective date of the registration statement (or the most recent post-effective
  amendment thereof) which, individually or in the aggregate, represent a
  fundamental change in the information set forth in the registration statement.
  Notwithstanding the foregoing, any increase or decrease in volume of securities
  offered (if the total dollar value of securities offered would not exceed that
  which was registered) and any deviation from the low or high end of the
  estimated maximum offering range may be reflected in the form of prospectus
  filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the
  changes in volume and price represent no more than 20 percent 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 (i) and (ii) above 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
  Securities and Exchange Commission by the registrant pursuant to Section 13 or
  15(d) of the Securities Exchange Act of 1934 that are incorporated by reference
  in the registration statement.
  (2) That, for the purpose of determining any liability under the
  Securities Act of 1933, 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 of 1933, each filing of the
  registrant's annual report pursuant to Section 13(a) or 15(d) of the Securities
  Exchange Act of 1934 (and, where applicable, each filing of an employee benefit
  plan's annual report pursuant to Section 15(d) of the Securities Exchange Act
  of 1934) that is incorporated by reference in the registration statement shall
  be deemed to be a new registration statement relating to the securities offered
  therein, and the offering of such securities at that time shall be deemed to be
  the initial
  bona fide
  offering thereof.
  Table of Contents
  (c) Insofar as indemnification for liabilities arising under the Securities Act
  of 1933 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 Securities and Exchange Commission
  such indemnification is 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 the securities being registered, the registrant will, unless in
  the opinion of its counsel the matter has been settled by controlling
  precedent, submit to a court of appropriate jurisdiction the question whether
  such indemnification by it is against public policy as expressed in the
  Securities Act of 1933 and will be governed by the final adjudication of such
  issue.
  Table of Contents
  SIGNATURES
  Pursuant to the requirements of the Securities Act of 1933, 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 Andover, The Commonwealth of Massachusetts, on this
  8th day of July, 2004.
  ENTERASYS NETWORKS, INC.
  By: /s/ Gerald M. Haines II
  Name: Gerald M. Haines II
  Title: Chief Legal Officer
  POWER OF ATTORNEY
  Pursuant to the requirement of the Securities Act of 1933, this
  registration statement has been signed by the following persons in the
  capacities and on the dates indicated. Each person whose signature appears
  below hereby authorizes and constitutes William K. O'Brien and Gerald M. Haines
  II, and each of them singly, his or her true and lawful attorney-in-fact and
  agent with full power of substitution and resubstitution, with full power to
  them, and each of them singly, to sign for him or her and in his or her name in
  the capacities indicated below any and all amendments (including post-effective
  amendments) to this registration statement and to file the same, with exhibits
  thereto, and other documents in connection therewith, and he or she hereby
  ratifies and confirms his or her signature as it may be signed by said
  attorneys, or any of them, to any and all such amendments.
  Signature
  Capacity in Which Signed
  Date
  /s/ William K. O'Brien
  William K. O'Brien
  Chief Executive Officer
  and Director
  (principal executive officer)
  July 8, 2004
  /s/ Richard S. Haak, Jr.
  Richard S. Haak, Jr.
  Chief Financial Officer
  (principal financial and
  accounting officer)
  July 8, 2004
  /s/ Paul R. Duncan
  Paul R. Duncan
  Director
  July 8, 2004
  /s/ Michael Gallagher
  Michael Gallagher
  Director
  July 8, 2004
  /s/ Edwin A. Huston
  Edwin A. Huston
  Director
  July 8, 2004
  /s/ Ronald T. Maheu
  Ronald T. Maheu
  Director
  July 8, 2004
  Table of Contents
  EXHIBIT INDEX
  Exhibit
  Number
  Description
  4.1
  Enterasys Networks, Inc. 2004 Equity Incentive Plan.
  4.2
  Specimen Certificate for shares of the Registrant's Common Stock (filed
  as Exhibit 4.1 to the Registrant's Transition Report on Form 10-K for the
  transition period ended December 29, 2001, filed with the Commission on
  November 26, 2002 and incorporated herein by reference).
  4.3
  Restated Certificate of Incorporation of the Registrant (filed as Exhibit
  3.1 to the Registrant's Registration Statement on Form S-1, No. 33-28055
  and incorporated herein by reference).
  4.4
  Certificate of Correction of the Registrant's Restated Certificate of
  Incorporation (filed as Exhibit 3.1.2 to the Registrant's Registration
  Statement on Form S-1, No. 33-42534 and incorporated herein by reference).
  4.5
  Certificate of Amendment of the Restated Certificate of Incorporation of
  the Registrant (filed as Exhibit 4.3 to the Registrant's Registration
  Statement on Form S-3, No. 33-544666 and incorporated herein by
  reference).
  4.6
  Certificate of Amendment of the Restated Certificate of Incorporation of
  the Registrant (filed as Exhibit 3.5 to the Registrant's annual report on
  Form 10-K filed with the Commission on May 30, 2000 and incorporated
  herein by reference).
  4.7
  Certificate of Designations, Preferences and Rights for Series F
  Convertible Preferred Stock of the Registrant (filed as Exhibit 4.2 to the
  Registrant's current report on Form 8-K filed with the Commission on May
  31, 2002 and incorporated herein by reference).
  4.8
  Amended and Restated By-Laws of the Registrant (filed as Exhibit 3.6 to
  the Registrant's Annual Report on Form 10-K for the fiscal year ended
  January 3, 2004, filed with the Commission on March 18, 2004 and
  incorporated herein by reference).
  4.9
  Rights Agreement, dated May 28, 2002, between the Registrant and
  EquiServe Trust Company, N.A., as Rights Agent (filed as Exhibit 4.1 to
  the Registrant's current report on Form 8-K, filed with the Commission on
  May 31, 2002 and incorporated herein by reference).
  4.10
  Form of Rights Certificate (filed as Exhibit 4.3 to Registrant's current
  report on Form 8-K, filed with the Commission on May 31, 2002 and
  incorporated herein by reference).
  5
  Opinion of Ropes & Gray.
  23.1
  Consent of Ropes & Gray (included within Exhibit 5).
  23.2
  Consent of Independent Registered Public Accounting Firm.
  24
  Power of Attorney (included on Signature Page).