content: <HTML>
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  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>As filed with the Securities and Exchange Commission on May&nbsp;9, 2008</B>
  </DIV>
  
  
  <DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>Registration No.&nbsp;333-</B>
  </DIV>
  
  
  <DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
  <DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>
  
  
  
  
  <DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>UNITED STATES<BR>
  SECURITIES AND EXCHANGE COMMISSION</B>
  </DIV>
  
  <DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
  </DIV>
  
  <DIV align="center" style="font-size: 12pt"><B><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></B>
  </DIV>
  
  <DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM S-8</B>
  </DIV>
  
  
  <DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>REGISTRATION STATEMENT<BR>
  UNDER<BR>
  THE SECURITIES ACT OF 1933</B>
  </DIV>
  
  
  <DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></B>
  </DIV>
  
  <DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>Inverness Medical Innovations, Inc.</B>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt">(Exact name of registrant as specified in its charter)</DIV>
  
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="31%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="31%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="31%">&nbsp;</TD>
  </TR>
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD align="center" valign="top"><B>Delaware</B>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><B>51 Sawyer Road, Suite&nbsp;200</B>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><B>04-3565120</B></TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top">(State or other jurisdiction of
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><B>Waltham, Massachusetts 02453</B>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">(I.R.S. Employer</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top">incorporation or organization)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><B>(781)&nbsp;647-3900</B>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Identification No.)</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top">&nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">(Address of Registrant&#146;s Principal</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top">&nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">Executive Offices)</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>Matria Healthcare, Inc. Long-Term Stock Incentive Plan<BR>
  Matria Healthcare, Inc. 2002 Stock Incentive Plan<BR>
  Matria Healthcare, Inc. 2001 Stock Incentive Plan<BR>
  Matria Healthcare, Inc. 2000 Stock Incentive Plan<BR>
  Matria Healthcare, Inc. 1997 Stock Incentive Plan<BR>
  Matria Healthcare, Inc. 1996 Stock Incentive Plan<BR>
  Matria Healthcare, Inc. 2005 Directors&#146; Non-Qualified Stock Option Plan<BR>
  Matria Healthcare, Inc. 2000 Directors&#146; Non-Qualified Stock Option Plan<BR>
  Matria Healthcare, Inc. 1996 Directors&#146; Non-Qualified Stock Option Plan<BR>
  MarketRing.Com, Inc. 1999 Stock Option and Stock Appreciation Rights Plan</B><BR>
  (Full titles of the plans)</DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>Ron Zwanziger</B><BR>
  Chairman, Chief Executive Officer and President<BR>
  Inverness Medical Innovations, Inc.<BR>
  51 Sawyer Road, Suite&nbsp;200<BR>
  Waltham, Massachusetts 02453<BR>
  (781)&nbsp;647-3900<BR>
  (Name, address, including zip code, and telephone number,<BR>
  including area code, of agent for service)</DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>With a copy to:</B></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>Jay McNamara, Esq.</B><BR>
  Senior Counsel, Corporate &#038; Finance<BR>
  Inverness Medical Innovations, Inc.<BR>
  51 Sawyer Road, Suite&nbsp;200<BR>
  Waltham, Massachusetts 02453<BR>
  (781)&nbsp;647-3900</DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Indicate by check mark whether the registrant is a large accelerated filer, an accelerated
  filer, a non-accelerated filer, or a smaller reporting company. See the definitions of &#147;large
  accelerated filer,&#148; &#147;accelerated filer&#148; and &#147;smaller reporting company&#148; in Rule&nbsp;12b-2 of the
  Exchange Act.
  </DIV>
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="22%"></TD>
      <TD width="3%"></TD>
      <TD width="22%"></TD>
      <TD width="3%"></TD>
      <TD width="22%"></TD>
      <TD width="3%"></TD>
      <TD width="22%"></TD>
  </TR>
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom"><!-- Blank Space -->
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="left" valign="top"><FONT style="white-space: nowrap">Large accelerated filer <FONT face="Wingdings">&#254;</FONT></FONT>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><FONT style="white-space: nowrap">Accelerated filer <FONT face="Wingdings">&#111;</FONT></FONT>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><FONT style="white-space: nowrap">Non-accelerated filer <FONT face="Wingdings">&#111;</FONT></FONT>
  <FONT style="white-space: nowrap">(Do not check if a smaller reporting company)</FONT>
  </TD>
      <TD>&nbsp;</TD>
      <TD align="right" valign="top"><FONT style="white-space: nowrap">Smaller reporting company <FONT face="Wingdings">&#111;</FONT></FONT></TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>CALCULATION OF REGISTRATION FEE</B></DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
  <TR valign="bottom">
      <TD width="1%">&nbsp;</TD>
      <TD width="54%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD><!-- VRule -->
      <TD width="2%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
  
      <TD width="1%">&nbsp;</TD>
  </TR><TR style="font-size: 1px" valign="bottom">
      <TD nowrap align="left" colspan="23" style="border-bottom: 3px double #000000">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Proposed</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>maximum</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Proposed maximum</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Amount of</B></TD>
      <TD>&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>Amount to be</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>offering price</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>aggregate offering</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>registration</B></TD>
      <TD>&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>
  
      <TD nowrap align="center"><B>Title of securities to be registered</B></TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>registered</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>per share</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>price</B></TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 2px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="2"><B>fee</B></TD>
      <TD>&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
                      <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock, $0.001 par value per
  share</DIV></TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">613,936</TD>
      <TD nowrap style="border-top: 2px solid #000000">(1)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">32.93</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">20,216,912.48</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">794.52</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock, $0.001 par value per
  share</DIV></TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">145,982</TD>
      <TD nowrap style="border-top: 2px solid #000000">(3)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">32.93</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">4,807,187.26</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">188.92</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock, $0.001 par value per
  share</DIV></TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">199,277</TD>
      <TD nowrap style="border-top: 2px solid #000000">(4)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">32.93</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">6,562,191.61</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">257.89</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock, $0.001 par value per
  share</DIV></TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">270,138</TD>
      <TD nowrap style="border-top: 2px solid #000000">(5)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">32.93</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">8,895,644.34</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">349.60</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock, $0.001 par value per
  share</DIV></TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">108,392</TD>
      <TD nowrap style="border-top: 2px solid #000000">(6)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">32.93</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">3,569,348.56</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">140.28</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock, $0.001 par value per
  share</DIV></TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">31,473</TD>
      <TD nowrap style="border-top: 2px solid #000000">(7)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">32.93</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">1,036,405.89</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">40.73</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock, $0.001 par value per
  share</DIV></TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">65,359</TD>
      <TD nowrap style="border-top: 2px solid #000000">(8)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">32.93</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">2,152,271.87</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">84.58</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock, $0.001 par value per
  share</DIV></TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">41,144</TD>
      <TD nowrap style="border-top: 2px solid #000000">(9)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">32.93</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">1,354,871.92</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">53.25</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock, $0.001 par value per
  share</DIV></TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">14,357</TD>
      <TD nowrap style="border-top: 2px solid #000000">(10)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">32.93</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">472,776.01</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">18.58</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Common Stock, $0.001 par value per
  share</DIV></TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD align="right" style="border-top: 2px solid #000000">761</TD>
      <TD nowrap style="border-top: 2px solid #000000">(11)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">32.93</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">25,059.73</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
      <TD style="border-top: 2px solid #000000">&nbsp;</TD>
      <TD nowrap align="left" style="border-top: 2px solid #000000">$</TD>
      <TD align="right" style="border-top: 2px solid #000000">0.98</TD>
      <TD nowrap style="border-top: 2px solid #000000">(2)</TD>
      <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
  </TR>
  <TR style="font-size: 1px" valign="bottom">
      <TD nowrap align="left" colspan="23" style="border-top: 3px double #000000">&nbsp;</TD>
  </TR>
  
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" nowrap align="left">(1)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Represents shares of Inverness Medical Innovations, Inc. common stock issuable upon exercise
  of outstanding stock options granted pursuant to the Matria Healthcare, Inc. Long-Term Stock
  Incentive Plan.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" nowrap align="left">(2)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Calculated pursuant to Rule 457(h) under the Securities Act of 1933, as amended, solely for
  the purposes of determining the amount of the registration fee.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" nowrap align="left">(3)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Represents shares of Inverness Medical Innovations, Inc. common stock issuable upon exercise
  of outstanding stock options granted pursuant to the Matria Healthcare, Inc. 2002 Stock
  Incentive Plan.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" nowrap align="left">(4)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Represents shares of Inverness Medical Innovations, Inc. common stock issuable upon exercise
  of outstanding stock options granted pursuant to the Matria Healthcare, Inc. 2001 Stock
  Incentive Plan.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" nowrap align="left">(5)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Represents shares of Inverness Medical Innovations, Inc. common stock issuable upon exercise
  of outstanding stock options granted pursuant to the Matria Healthcare, Inc. 2000 Stock
  Incentive Plan.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" nowrap align="left">(6)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Represents shares of Inverness Medical Innovations, Inc. common stock issuable upon exercise
  of outstanding stock options granted pursuant to the Matria Healthcare, Inc. 1997 Stock
  Incentive Plan.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" nowrap align="left">(7)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Represents shares of Inverness Medical Innovations, Inc. common stock issuable upon exercise
  of outstanding stock options granted pursuant to the Matria Healthcare, Inc. 1996 Stock
  Incentive Plan.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" nowrap align="left">(8)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Represents shares of Inverness Medical Innovations, Inc. common stock issuable upon exercise
  of outstanding stock options granted pursuant to the Matria Healthcare, Inc. 2005 Directors
  Non-Qualified Stock Option Plan.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" nowrap align="left">(9)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Represents shares of Inverness Medical Innovations, Inc. common stock issuable upon exercise
  of outstanding stock options granted pursuant to the Matria Healthcare, Inc. 2000 Directors
  Non-Qualified Stock Option Plan.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" nowrap align="left">(10)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Represents shares of Inverness Medical Innovations, Inc. common stock issuable upon exercise
  of outstanding stock options granted pursuant to the Matria Healthcare, Inc. 1996 Directors
  Non-Qualified Stock Option Plan.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" nowrap align="left">(11)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Represents shares of Inverness Medical Innovations, Inc. common stock issuable upon exercise
  of outstanding stock options granted pursuant to the MarketRing.Com, Inc. 1999 Stock Option
  and Stock Appreciation Rights Plan.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
  <DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
  
  
  
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
  
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  <DIV align="left">
  <!-- TOC -->
  </DIV>
  <DIV align="left">
  <A name="tocpage"></A>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><U><B>TABLE OF CONTENTS</B></U>
  </DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="88%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Page</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#101">EXPLANATORY NOTE</A></DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">1</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#102">PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</A></DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">1</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#103">Item&nbsp;3. Incorporation of Documents by Reference</A></DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">1</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#104">Item&nbsp;4. Description of Securities</A></DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">2</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#105">Item&nbsp;5. Interest of Named Experts and Counsel</A></DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">2</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#106">Item&nbsp;6. Indemnification of Directors and Officers</A></DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">2</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#107">Item&nbsp;7. Exemption from Registration Claimed</A></DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">3</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#108">Item&nbsp;8. Exhibits</A></DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">3</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:30px; text-indent:-15px"><A href="#109">Item&nbsp;9. Undertakings</A></DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">5</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#110">SIGNATURES</A></DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">7</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#111">POWER OF ATTORNEY</A></DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">7</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD><DIV style="margin-left:15px; text-indent:-15px"><A href="#112">EXHIBIT INDEX</A></DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">9</TD>
      <TD>&nbsp;</TD>
  </TR>
  <!-- End Table Body -->
  <TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="b68761imexv5w1.htm">Ex-5.1 Opinion of Jay McNamara, Esq.</A></FONT></TD></TR>
  <TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="b68761imexv23w1.htm">Ex-23.1 Consent of BDO Seidman, LLP</A></FONT></TD></TR>
  <TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="b68761imexv23w2.htm">Ex-23.2 Consent of PricewaterhouseCoopers LLP</A></FONT></TD></TR>
  <TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="b68761imexv23w3.htm">Ex-23.3 Consent of Ernst & Young LLP</A></FONT></TD></TR>
  <TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="b68761imexv23w4.htm">Ex-23.4 Consent of Colby & Company, PLC.</A></FONT></TD></TR>
  </TABLE>
  </DIV>
  
  <DIV align="left">
  <!-- /TOC -->
  </DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt">&nbsp;i&nbsp;
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  <DIV align="left">
  <A name="101"></A>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>EXPLANATORY NOTE</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This registration statement registers securities to be issued upon the exercise of options
  that Inverness Medical Innovations, Inc. (the &#147;Company&#148;) assumed upon the closing of the merger of
  Milano MH Acquisition Corp., a wholly owned subsidiary of the Company, with and into Matria
  Healthcare, Inc.
  </DIV>
  <DIV align="left">
  <A name="102"></A>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART II</B>
  </DIV>
  
  
  <DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
  
  </DIV>
  <DIV align="left">
  <A name="103"></A>
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;3. Incorporation of Documents by Reference</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents filed with the Securities and Exchange Commission (SEC)&nbsp;are
  incorporated in this registration statement by reference:
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Company&#146;s annual report on Form 10-K for the fiscal year ended December&nbsp;31,
  2007, filed with the SEC on February&nbsp;29, 2008, as amended on Form 10-K/A on April&nbsp;29,
  2008;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Company&#146;s quarterly report on Form 10-Q for the
  quarterly period ended March&nbsp;31, 2008, filed with the SEC on May&nbsp;9, 2008.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Company&#146;s current report on Form 8-K dated June&nbsp;26, 2007, filed with the SEC on
  July&nbsp;2, 2007, as amended on July&nbsp;20, 2007;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Company&#146;s current report on Form 8-K dated January&nbsp;28, 2008, filed with the SEC
  on January&nbsp;28, 2008;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Company&#146;s current report on Form 8-K dated January&nbsp;28, 2008, filed with the SEC
  on January&nbsp;28, 2008;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Company&#146;s current report on Form 8-K dated January&nbsp;28, 2008, filed with the SEC
  on January&nbsp;31, 2008;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Company&#146;s current report on Form 8-K dated January&nbsp;28, 2008, filed with the SEC
  on January&nbsp;28, 2008;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Company&#146;s current report on Form 8-K dated February&nbsp;4, 2008, filed with the SEC
  on February&nbsp;4, 2008;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Company&#146;s current report on Form 8-K dated February&nbsp;14, 2008, filed with the SEC
  on February&nbsp;14, 2008; as amended on March&nbsp;25, 2008, as further amended on March&nbsp;27,
  2008 and as further amended on April&nbsp;30, 2008;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Company&#146;s current report on Form 8-K dated February&nbsp;20, 2008, filed with the SEC
  on February&nbsp;20, 2008;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Company&#146;s current report on Form 8-K dated February&nbsp;27, 2008, filed with the SEC
  on March&nbsp;4, 2008;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Company&#146;s current report on Form 8-K dated April&nbsp;24, 2008, filed with the SEC on
  April&nbsp;24, 2008;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Company&#146;s current report on Form 8-K dated April&nbsp;24, 2008, filed with the SEC on
  April&nbsp;25, 2008;</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Company&#146;s current report on Form 8-K dated May&nbsp;2, 2008, filed with the SEC on
  May&nbsp;2, 2008;</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Company&#146;s current report on Form 8-K dated May&nbsp;2, 2008, filed with the SEC on
  May&nbsp;2, 2008; and</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
      <TD width="1%">&nbsp;</TD>
      <TD>the description of the Company&#146;s common stock contained in its Registration
  Statement on Form 8-A filed with the SEC on November&nbsp;21, 2001, as amended, under
  Section&nbsp;12 of the Securities Exchange Act of 1934, as amended, and any amendments or
  reports filed for the purpose of updating such description.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, all documents subsequently filed with the SEC by us pursuant to Sections&nbsp;13(a),
  13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended, prior to the filing of a
  post-effective amendment hereto which indicates that all securities offered have been sold or which
  deregisters all securities then remaining unsold, are deemed to be incorporated by reference into,
  and to be a part of, this registration statement.
  </DIV>
  <DIV align="left">
  <A name="104"></A>
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;4. Description of Securities</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable.
  </DIV>
  <DIV align="left">
  <A name="105"></A>
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;5. Interest of Named Experts and Counsel</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The validity of the securities the Company is offering is being passed upon by Jay McNamara,
  Esq., Senior Counsel, Corporate &#038; Finance, of the Company. Mr.&nbsp;McNamara owns an aggregate of
  approximately 2,762 shares of common stock of the Company, as well as options to purchase an
  additional 20,079 shares of common stock of the Company.
  </DIV>
  <DIV align="left">
  <A name="106"></A>
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;6. Indemnification of Directors and Officers</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;145 of the Delaware General Corporation Law 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, administrative or investigative,
  other than an action by or in the right of the corporation, by reason of the fact that the person
  is or was a director, officer, employee or agent of the corporation or is or was serving at the
  corporation&#146;s request as a 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 the person in
  connection with the action, suit or proceeding if the person acted in good faith and in a manner
  the person reasonably believed to be in or not opposed to the best interests of the corporation,
  and, with respect to any criminal action or proceeding, had no reasonable cause to believe the
  person&#146;s conduct was unlawful. The power to indemnify applies to actions brought by or in the
  right of the corporation as well, but only to the extent of expenses, including attorneys&#146; fees but
  excluding judgments, fines and amounts paid in settlement, actually and reasonably incurred by the
  person in connection with the defense or settlement of the action or suit. And with the further
  limitation that in these actions, no indemnification shall be made in the event of any adjudication
  of negligence or misconduct in the performance of the person&#146;s duties to the corporation, unless a
  court believes that in light of all the circumstances indemnification should apply.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article&nbsp;V of the Company&#146;s by-laws provides that the Company shall, to the extent legally
  permitted, indemnify each 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 by reason of the fact that such person
  is or was, or has agreed to become, a director or officer of the Company, or is or was serving, or
  has agreed to serve, at the request of the Company, as a director, officer, trustee, partner,
  employee or agent of, or in a similar capacity with, another corporation, partnership, joint
  venture, trust, employee benefit plan or other enterprise. The indemnification provided for in
  Article&nbsp;V is expressly not exclusive of any other rights to which those seeking indemnification may
  be entitled under any law, agreement or vote of stockholders or disinterested directors or
  otherwise, and shall inure to the benefit of the heirs, executors and administrators of such
  persons.
  </DIV>
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->2<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;145(g) of the Delaware General Corporation Law and Article&nbsp;V of the Company by-laws
  provide that the Company shall have the power to purchase and maintain insurance on behalf of its
  officers, directors, employees and agents, against any liability asserted against and incurred by
  such persons in any such capacity.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company has obtained insurance covering its directors and officers against losses and
  insuring the Company against certain of its obligations to indemnify its directors and officers.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;102(b)(7) of the Delaware General Corporation Law provides that a corporation may
  eliminate or limit the personal liability of a director to the corporation or its stockholders for
  monetary damages for breach of fiduciary duty as a director, provided that such provisions 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 regarding the unlawful payment of dividends, or (iv)&nbsp;for any
  transaction from which the director derived an improper personal benefit. No such provision shall
  eliminate or limit the liability of a director for any act or omission occurring prior to the date
  when such provision becomes effective.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the Delaware General Corporation Law, Article&nbsp;VII of the Company&#146;s certificate of
  incorporation eliminates a director&#146;s personal liability for monetary damages to the Company and
  its stockholders for breach of fiduciary duty as a director, except in circumstances involving a
  breach of the director&#146;s duty of loyalty to the Company or its stockholders, acts or omissions not
  in good faith, intentional misconduct, knowing violations of the law, self-dealing or the unlawful
  payment of dividends or repurchase of stock.
  </DIV>
  <DIV align="left">
  <A name="107"></A>
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;7. Exemption from Registration Claimed</B>
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable.
  </DIV>
  <DIV align="left">
  <A name="108"></A>
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;8. Exhibits</B>
  </DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="2%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="90%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left" colspan="3"><B>Exhibit</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left" colspan="3" style="border-bottom: 1px solid #000000"><B>Number</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.1</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">1996 Stock Incentive Plan (incorporated by reference to Appendix&nbsp;F-1 to the Joint
  Proxy Statement/Prospectus filed as a part of Matria Healthcare, Inc.&#146;s Registration
  Statement No.&nbsp;333-781 on Form&nbsp;S-4 filed on February&nbsp;7, 1996).</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.2</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">1996 Directors&#146; Non-Qualified Stock Option Plan (incorporated by reference to
  Appendix&nbsp;F-11 to the Joint Proxy Statement/Prospectus filed as a part of Matria
  Healthcare, Inc.&#146;s Registration Statement No.&nbsp;333-781 on Form&nbsp;S-4 filed on February
  7, 1996).</DIV></TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->3<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="2%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="90%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left" colspan="3"><B>Exhibit</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left" colspan="3" style="border-bottom: 1px solid #000000"><B>Number</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.3</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">1997 Stock Incentive Plan (incorporated by reference to Exhibit&nbsp;A to Matria
  Healthcare, Inc.&#146;s Definitive Proxy Statement filed with the SEC on April&nbsp;16, 1998).</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.4</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">2000 Stock Incentive Plan (incorporated by reference to Exhibit&nbsp;A to Matria
  Healthcare, Inc.&#146;s Definitive Proxy Statement filed with the SEC on April&nbsp;14, 2000).</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.5</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">2000 Director&#146;s Non-Qualified Stock Option Plan (incorporated by reference to Matria
  Healthcare, Inc.&#146;s Definitive Proxy Statement filed with the SEC on April&nbsp;14, 2000).</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.6</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Amendment to the 1996 Directors&#146; Non-Qualified Stock Option Plan approved by Matria
  Healthcare, Inc.&#146;s stockholders on May&nbsp;24, 2001 (incorporated by reference to
  Exhibit&nbsp;10.23 to Matria Healthcare, Inc.&#146;s Form&nbsp;10-K for the year ended December&nbsp;31,
  2000).</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.7</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Amendment to the 2000 Directors&#146; Non-Qualified Stock Option Plan, approved by Matria
  Healthcare, Inc.&#146;s stockholders on May&nbsp;24, 2001 (incorporated by reference to Matria
  Healthcare, Inc.&#146;s Definitive Proxy Statement filed with the SEC April&nbsp;26, 2001).</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.8</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">2001 Stock Incentive Plan (incorporated by reference to Matria Healthcare, Inc.&#146;s
  Definitive Proxy Statement filed with the SEC April&nbsp;26, 2001).</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.9</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">2002 Stock Incentive Plan (incorporated by reference to Matria Healthcare, Inc.&#146;s
  Registration Statement NO. 333-90944 on Form&nbsp;S-4 filed June&nbsp;21, 2002).</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.10</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">MarketRing.com, Inc. 1999 Stock Option and Stock Appreciation Rights Plan, effective
  September&nbsp;30, 1999, assumed by Matria Healthcare, Inc. (incorporated by reference to
  Exhibit&nbsp;10.1 to Matria Healthcare, Inc.&#146;s Quarterly Report on Form&nbsp;10-Q for the
  quarter ended June&nbsp;30, 2002).</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.11</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">MarketRing.com, Inc. Amendment No.&nbsp;1 to 1999 Stock Option and Stock Appreciation
  Rights Plan, dated July&nbsp;14, 2000, assumed by Matria Healthcare, Inc. (incorporated
  by reference to Exhibit&nbsp;10.2 to Matria Healthcare, Inc.&#146;s Quarterly Report on Form
  10-Q for the quarter ended June&nbsp;30, 2002).</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.12</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Long-Term Stock Incentive Plan (incorporated by reference to Appendix&nbsp;A to Matria
  Healthcare, Inc.&#146;s Definitive Proxy Statement filed with the SEC on April&nbsp;30, 2007).</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.13</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">2005 Directors&#146; Non-Qualified Stock Option Plan (incorporated by reference to
  Appendix&nbsp;C to Matria Healthcare, Inc.&#146;s Definitive Proxy Statement filed with the
  SEC on April&nbsp;25, 2005).</DIV></TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->4<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="2%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="90%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left" colspan="3"><B>Exhibit</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left" colspan="3" style="border-bottom: 1px solid #000000"><B>Number</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">*5.1</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Opinion of Jay McNamara, Esq., Senior Counsel, Corporate &#038; Finance, of the Company.</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">*23.1</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent
  of BDO Seidman, LLP, Independent Registered Public Accounting Firm.</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">*23.2</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of PricewaterhouseCoopers LLP, Independent Registered Public Accounting Firm.</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">*23.3</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Ernst &#038; Young LLP, Independent Registered Public Accounting Firm.</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">*23.4</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Colby &#038; Company, PLC.</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">23.5</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Jay McNamara, Esq., Senior Counsel, Corporate &#038; Finance, of the Company
  (included in Exhibit&nbsp;5.1).</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">24.1</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Power of attorney (contained on the signature page to this registration statement).</DIV></TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  <DIV align="left">
  <DIV style="font-size: 3pt; margin-top: 16pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
  </DIV>
  
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  <TR>
      <TD width="3%"></TD>
      <TD width="1%"></TD>
      <TD width="96"></TD>
  </TR>
  
  <TR valign="top">
      <TD nowrap align="left">*</TD>
      <TD>&nbsp;</TD>
      <TD>Filed herewith.</TD>
  </TR>
  
  </TABLE>
  
  
  <DIV align="left">
  <A name="109"></A>
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;9. Undertakings</B>
  </DIV>
  
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="2%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(a)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The undersigned registrant hereby undertakes:</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">(1)&nbsp;To file, during any period in which offers or sales are being made, a
  post-effective amendment to this registration statement:
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) To include any prospectus required by section 10(a)(3) of the Securities
  Act of 1933;
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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% change in the maximum aggregate offering price set forth in the
  &#147;Calculation of Registration Fee&#148; table in the effective registration statement; and
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) To include any material information with respect to the plan of
  distribution not previously disclosed in the registration statement or any material
  change to such information in the registration statement; provided, however, that
  Paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be
  included in a post-effective amendment by those paragraphs is contained in reports
  filed with or furnished to the Commission by the registrant pursuant to section 13
  or section 15(d) of the Securities Exchange Act of 1934 that are incorporated by
  reference in the registration statement.
  </DIV>
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->5<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 bona fide offering thereof.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;To remove from registration by means of a post-effective amendment any of the securities
  being registered which remain unsold at the termination of the offering.
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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 13(a) or section 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 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.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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 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 Act and
  will be governed by the final adjudication of such issue.
  </DIV>
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->6<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  
  
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  <DIV align="left">
  <A name="110"></A>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 City of Waltham, The Commonwealth of Massachusetts, on May&nbsp;9,
  2008.
  </DIV>
  
  <TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
  <TR>
      <TD width="48%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="35%">&nbsp;</TD>
      <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
      <TD valign="top" align="left">&nbsp;</TD>
      <TD colspan="3" align="left"><FONT style="font-variant: SMALL-CAPS"><B>Inverness Medical Innovations, Inc.</B></FONT><BR>
  &nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD valign="top">By:&nbsp;&nbsp;</TD>
      <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ RON ZWANZIGER
  &nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="2" align="left">Ron Zwanziger&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="2" align="left">Chairman, Chief Executive Officer and
  President&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  </TABLE>
  <DIV align="left">
  <A name="111"></A>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>POWER OF ATTORNEY</B>
  </DIV>
  
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL MEN BY THESE PRESENTS that each individual whose signature appears below constitutes
  and appoints Ron Zwanziger and David Teitel, and each of them, his or her true and lawful
  attorneys-in-fact and agents with full power of substitution, for him or her and in his or her
  name, place and stead, in any and all capacities, to sign any and all pre- or post-effective
  amendments to this registration statement, and any subsequent registration statement for the same
  offering which may be filed under Rule 462(b) under the Securities Act (a &#147;Rule&nbsp;462(b) registration
  statement&#148;) and any and all pre- or post-effective amendments thereto, and to file the same, with
  all exhibits thereto, and all documents in connection therewith, with the Securities and Exchange
  Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and
  authority to do and perform each and every act and thing which they, or any of them, may deem
  necessary or advisable to be done in connection with this registration statement or any Rule 462(b)
  registration statement, as fully to all intents and purposes as he or she might or could do in
  person, hereby ratifying and confirming all that said attorneys-in-fact and agent or any of them,
  or substitutes for any or all of them, may lawfully do or cause to be done by virtue hereof.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this registration statement has
  been signed by the following persons in the capacities and on the dates indicated.
  </DIV>
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="30%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="30%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="30%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom"><!-- Blank Space -->
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ RON ZWANZIGER
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  Ron Zwanziger
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Chief Executive Officer,
  President and Director (Principal Executive Officer)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May&nbsp;9, 2008</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ DAVID TEITEL
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  David Teitel
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Chief Financial Officer<BR>
  (Principal Financial Officer and
  Principal Accounting Officer)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May&nbsp;9, 2008</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ CAROL R. GOLDBERG
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director&nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May&nbsp;9, 2008</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">Carol R. Goldberg</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ ROBERT KHEDERIAN
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director&nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May&nbsp;9, 2008</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">Robert Khederian</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ JOHN F. LEVY
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director&nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May&nbsp;9, 2008</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">John F. Levy</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ JERRY MCALEER, PH.D.
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director&nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May&nbsp;9, 2008</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">Jerry McAleer, Ph.D.</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">&nbsp;</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->7<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="30%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="30%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="30%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom"><!-- Blank Space -->
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ DAVID SCOTT, PH.D.
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director&nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May&nbsp;9, 2008</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">David Scott, Ph.D.</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ PETER TOWNSEND
  <DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director&nbsp;
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top">May&nbsp;9, 2008</TD>
  </TR>
  <TR valign="bottom">
      <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">Peter Townsend</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->8<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  <DIV align="left">
  <A name="112"></A>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>EXHIBIT INDEX</B>
  </DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="2%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="90%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left" colspan="3"><B>Exhibit</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left" colspan="3" style="border-bottom: 1px solid #000000"><B>Number</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.1</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">1996 Stock Incentive Plan (incorporated by reference to Appendix&nbsp;F-1 to the Joint
  Proxy Statement/Prospectus filed as a part of Matria Healthcare, Inc.&#146;s Registration
  Statement No.&nbsp;333-781 on Form&nbsp;S-4 filed on February&nbsp;7, 1996).</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.2</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">1996 Directors&#146; Non-Qualified Stock Option Plan (incorporated by reference to
  Appendix&nbsp;F-11 to the Joint Proxy Statement/Prospectus filed as a part of Matria
  Healthcare, Inc.&#146;s Registration Statement No.&nbsp;333-781 on Form&nbsp;S-4 filed on February
  7, 1996).</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.3</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">1997 Stock Incentive Plan (incorporated by reference to Exhibit&nbsp;A to Matria
  Healthcare, Inc.&#146;s Definitive Proxy Statement filed with the SEC on April&nbsp;16, 1998).</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.4</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">2000 Stock Incentive Plan (incorporated by reference to Exhibit&nbsp;A to Matria
  Healthcare, Inc.&#146;s Definitive Proxy Statement filed with the SEC on April&nbsp;14, 2000).</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.5</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">2000 Director&#146;s Non-Qualified Stock Option Plan (incorporated by reference to Matria
  Healthcare, Inc.&#146;s Definitive Proxy Statement filed with the SEC on April&nbsp;14, 2000).</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.6</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Amendment to the 1996 Directors&#146; Non-Qualified Stock Option Plan approved by Matria
  Healthcare, Inc.&#146;s stockholders on May&nbsp;24, 2001 (incorporated by reference to
  Exhibit&nbsp;10.23 to Matria Healthcare, Inc.&#146;s Form&nbsp;10-K for the year ended December&nbsp;31,
  2000).</DIV></TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->9<!-- /Folio -->
  </DIV>
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="2%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="90%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left" colspan="3"><B>Exhibit</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left" colspan="3" style="border-bottom: 1px solid #000000"><B>Number</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.7</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Amendment to the 2000 Directors&#146; Non-Qualified Stock Option Plan, approved by Matria
  Healthcare, Inc.&#146;s stockholders on May&nbsp;24, 2001 (incorporated by reference to Matria
  Healthcare, Inc.&#146;s Definitive Proxy Statement filed with the SEC April&nbsp;26, 2001).</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.8</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">2001 Stock Incentive Plan (incorporated by reference to Matria Healthcare, Inc.&#146;s
  Definitive Proxy Statement filed with the SEC April&nbsp;26, 2001).</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.9</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">2002 Stock Incentive Plan (incorporated by reference to Matria Healthcare, Inc.&#146;s
  Registration Statement NO. 333-90944 on Form&nbsp;S-4 filed June&nbsp;21, 2002).</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.10</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">MarketRing.com, Inc. 1999 Stock Option and Stock Appreciation Rights Plan, effective
  September&nbsp;30, 1999, assumed by Matria Healthcare, Inc. (incorporated by reference to
  Exhibit&nbsp;10.1 to Matria Healthcare, Inc.&#146;s Quarterly Report on Form&nbsp;10-Q for the
  quarter ended June&nbsp;30, 2002).</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.11</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">MarketRing.com, Inc. Amendment No.&nbsp;1 to 1999 Stock Option and Stock Appreciation
  Rights Plan, dated July&nbsp;14, 2000, assumed by Matria Healthcare, Inc. (incorporated
  by reference to Exhibit&nbsp;10.2 to Matria Healthcare, Inc.&#146;s Quarterly Report on Form
  10-Q for the quarter ended June&nbsp;30, 2002).</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.12</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Long-Term Stock Incentive Plan (incorporated by reference to Appendix&nbsp;A to Matria
  Healthcare, Inc.&#146;s Definitive Proxy Statement filed with the SEC on April&nbsp;30, 2007).</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">4.13</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">2005 Directors&#146; Non-Qualified Stock Option Plan (incorporated by reference to
  Appendix&nbsp;C to Matria Healthcare, Inc.&#146;s Definitive Proxy Statement filed with the
  SEC on April&nbsp;25, 2005).</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">*5.1</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Opinion of Jay McNamara, Esq., Senior Counsel, Corporate &#038; Finance, of the Company.</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">*23.1</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
  
  <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent
  of BDO Seidman, LLP, Independent Registered Public Accounting Firm.</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">*23.2</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of PricewaterhouseCoopers LLP, Independent Registered Public Accounting Firm.</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">*23.3</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Ernst &#038; Young LLP, Independent Registered Public Accounting Firm.</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">*23.4</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Colby &#038; Company, PLC.</DIV></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">&nbsp;</TD>
      <TD valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
  </TR>
  <TR valign="bottom">
      <TD nowrap align="right" valign="top">&nbsp;</TD>
      <TD align="right" valign="top">23.5</TD>
      <TD nowrap valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Consent of Jay McNamara, Esq., Senior Counsel, Corporate &#038; Finance, of the Company
  (included in Exhibit&nbsp;5.1).</DIV></TD>
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      <TD align="right" valign="top">24.1</TD>
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      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Power of attorney (contained on the signature page to this registration statement).</DIV></TD>
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      <TD>Filed herewith.</TD>
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metadata_filer: {"company-data": {"conformed-name": "INVERNESS MEDICAL INNOVATIONS INC", "cik": "0001145460", "assigned-sic": "2835", "irs-number": "043565120", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-150793", "film-number": "08818100"}, "business-address": {"street1": "51 SAWYER ROAD", "street2": "SUITE 200", "city": "WALTHAM", "state": "MA", "zip": "02453", "phone": "7816473900"}, "mail-address": {"street1": "51 SAWYER ROAD", "street2": "SUITE 200", "city": "WALTHAM", "state": "MA", "zip": "02453"}}
text: sv8
  Table of Contents
  As filed with the Securities and Exchange Commission on May 9, 2008
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  Inverness Medical Innovations, Inc.
  (Exact name of registrant as specified in its charter)
  Delaware
  51 Sawyer Road, Suite 200
  04-3565120
  (State or other jurisdiction of
  Waltham, Massachusetts 02453
  (I.R.S. Employer
  incorporation or organization)
  (781) 647-3900
  Identification No.)
  (Address of Registrant's Principal
  Executive Offices)
  Matria Healthcare, Inc. Long-Term Stock Incentive Plan
  Matria Healthcare, Inc. 2002 Stock Incentive Plan
  Matria Healthcare, Inc. 2001 Stock Incentive Plan
  Matria Healthcare, Inc. 2000 Stock Incentive Plan
  Matria Healthcare, Inc. 1997 Stock Incentive Plan
  Matria Healthcare, Inc. 1996 Stock Incentive Plan
  Matria Healthcare, Inc. 2005 Directors' Non-Qualified Stock Option Plan
  Matria Healthcare, Inc. 2000 Directors' Non-Qualified Stock Option Plan
  Matria Healthcare, Inc. 1996 Directors' Non-Qualified Stock Option Plan
  MarketRing.Com, Inc. 1999 Stock Option and Stock Appreciation Rights Plan
  (Full titles of the plans)
  Ron Zwanziger
  Chairman, Chief Executive Officer and President
  Inverness Medical Innovations, Inc.
  51 Sawyer Road, Suite 200
  Waltham, Massachusetts 02453
  (781) 647-3900
  (Name, address, including zip code, and telephone number,
  including area code, of agent for service)
  With a copy to:
  Jay McNamara, Esq.
  Senior Counsel, Corporate & Finance
  Inverness Medical Innovations, Inc.
  51 Sawyer Road, Suite 200
  Waltham, Massachusetts 02453
  (781) 647-3900
  Indicate by check mark whether the registrant is a large accelerated filer, an accelerated
  filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large
  accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the
  Exchange Act.
  Large accelerated filer
  þ
  Accelerated filer
  o
  Non-accelerated filer
  o
  (Do not check if a smaller reporting company)
  Smaller reporting company
  o
  CALCULATION OF REGISTRATION FEE
  Proposed
  maximum
  Proposed maximum
  Amount of
  Amount to be
  offering price
  aggregate offering
  registration
  Title of securities to be registered
  registered
  per share
  price
  fee
  Common Stock, $0.001 par value per
  share
  613,936
  (1)
  $
  32.93
  (2)
  $
  20,216,912.48
  (2)
  $
  794.52
  (2)
  Common Stock, $0.001 par value per
  share
  145,982
  (3)
  $
  32.93
  (2)
  $
  4,807,187.26
  (2)
  $
  188.92
  (2)
  Common Stock, $0.001 par value per
  share
  199,277
  (4)
  $
  32.93
  (2)
  $
  6,562,191.61
  (2)
  $
  257.89
  (2)
  Common Stock, $0.001 par value per
  share
  270,138
  (5)
  $
  32.93
  (2)
  $
  8,895,644.34
  (2)
  $
  349.60
  (2)
  Common Stock, $0.001 par value per
  share
  108,392
  (6)
  $
  32.93
  (2)
  $
  3,569,348.56
  (2)
  $
  140.28
  (2)
  Common Stock, $0.001 par value per
  share
  31,473
  (7)
  $
  32.93
  (2)
  $
  1,036,405.89
  (2)
  $
  40.73
  (2)
  Common Stock, $0.001 par value per
  share
  65,359
  (8)
  $
  32.93
  (2)
  $
  2,152,271.87
  (2)
  $
  84.58
  (2)
  Common Stock, $0.001 par value per
  share
  41,144
  (9)
  $
  32.93
  (2)
  $
  1,354,871.92
  (2)
  $
  53.25
  (2)
  Common Stock, $0.001 par value per
  share
  14,357
  (10)
  $
  32.93
  (2)
  $
  472,776.01
  (2)
  $
  18.58
  (2)
  Common Stock, $0.001 par value per
  share
  761
  (11)
  $
  32.93
  (2)
  $
  25,059.73
  (2)
  $
  0.98
  (2)
  (1)
  Represents shares of Inverness Medical Innovations, Inc. common stock issuable upon exercise
  of outstanding stock options granted pursuant to the Matria Healthcare, Inc. Long-Term Stock
  Incentive Plan.
  (2)
  Calculated pursuant to Rule 457(h) under the Securities Act of 1933, as amended, solely for
  the purposes of determining the amount of the registration fee.
  (3)
  Represents shares of Inverness Medical Innovations, Inc. common stock issuable upon exercise
  of outstanding stock options granted pursuant to the Matria Healthcare, Inc. 2002 Stock
  Incentive Plan.
  (4)
  Represents shares of Inverness Medical Innovations, Inc. common stock issuable upon exercise
  of outstanding stock options granted pursuant to the Matria Healthcare, Inc. 2001 Stock
  Incentive Plan.
  (5)
  Represents shares of Inverness Medical Innovations, Inc. common stock issuable upon exercise
  of outstanding stock options granted pursuant to the Matria Healthcare, Inc. 2000 Stock
  Incentive Plan.
  (6)
  Represents shares of Inverness Medical Innovations, Inc. common stock issuable upon exercise
  of outstanding stock options granted pursuant to the Matria Healthcare, Inc. 1997 Stock
  Incentive Plan.
  (7)
  Represents shares of Inverness Medical Innovations, Inc. common stock issuable upon exercise
  of outstanding stock options granted pursuant to the Matria Healthcare, Inc. 1996 Stock
  Incentive Plan.
  (8)
  Represents shares of Inverness Medical Innovations, Inc. common stock issuable upon exercise
  of outstanding stock options granted pursuant to the Matria Healthcare, Inc. 2005 Directors
  Non-Qualified Stock Option Plan.
  (9)
  Represents shares of Inverness Medical Innovations, Inc. common stock issuable upon exercise
  of outstanding stock options granted pursuant to the Matria Healthcare, Inc. 2000 Directors
  Non-Qualified Stock Option Plan.
  (10)
  Represents shares of Inverness Medical Innovations, Inc. common stock issuable upon exercise
  of outstanding stock options granted pursuant to the Matria Healthcare, Inc. 1996 Directors
  Non-Qualified Stock Option Plan.
  (11)
  Represents shares of Inverness Medical Innovations, Inc. common stock issuable upon exercise
  of outstanding stock options granted pursuant to the MarketRing.Com, Inc. 1999 Stock Option
  and Stock Appreciation Rights Plan.
  TABLE OF CONTENTS
  Page
  EXPLANATORY NOTE
  1
  PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  1
  Item 3. Incorporation of Documents by Reference
  1
  Item 4. Description of Securities
  2
  Item 5. Interest of Named Experts and Counsel
  2
  Item 6. Indemnification of Directors and Officers
  2
  Item 7. Exemption from Registration Claimed
  3
  Item 8. Exhibits
  3
  Item 9. Undertakings
  5
  SIGNATURES
  7
  POWER OF ATTORNEY
  7
  EXHIBIT INDEX
  9
  Ex-5.1 Opinion of Jay McNamara, Esq.
  Ex-23.1 Consent of BDO Seidman, LLP
  Ex-23.2 Consent of PricewaterhouseCoopers LLP
  Ex-23.3 Consent of Ernst & Young LLP
  Ex-23.4 Consent of Colby & Company, PLC.
  i
  Table of Contents
  EXPLANATORY NOTE
  This registration statement registers securities to be issued upon the exercise of options
  that Inverness Medical Innovations, Inc. (the "Company") assumed upon the closing of the merger of
  Milano MH Acquisition Corp., a wholly owned subsidiary of the Company, with and into Matria
  Healthcare, Inc.
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference
  The following documents filed with the Securities and Exchange Commission (SEC) are
  incorporated in this registration statement by reference:
  •
  The Company's annual report on Form 10-K for the fiscal year ended December 31,
  2007, filed with the SEC on February 29, 2008, as amended on Form 10-K/A on April 29,
  2008;
  •
  The Company's quarterly report on Form 10-Q for the
  quarterly period ended March 31, 2008, filed with the SEC on May 9, 2008.
  •
  The Company's current report on Form 8-K dated June 26, 2007, filed with the SEC on
  July 2, 2007, as amended on July 20, 2007;
  •
  The Company's current report on Form 8-K dated January 28, 2008, filed with the SEC
  on January 28, 2008;
  •
  The Company's current report on Form 8-K dated January 28, 2008, filed with the SEC
  on January 28, 2008;
  •
  The Company's current report on Form 8-K dated January 28, 2008, filed with the SEC
  on January 31, 2008;
  •
  The Company's current report on Form 8-K dated January 28, 2008, filed with the SEC
  on January 28, 2008;
  •
  The Company's current report on Form 8-K dated February 4, 2008, filed with the SEC
  on February 4, 2008;
  •
  The Company's current report on Form 8-K dated February 14, 2008, filed with the SEC
  on February 14, 2008; as amended on March 25, 2008, as further amended on March 27,
  2008 and as further amended on April 30, 2008;
  •
  The Company's current report on Form 8-K dated February 20, 2008, filed with the SEC
  on February 20, 2008;
  •
  The Company's current report on Form 8-K dated February 27, 2008, filed with the SEC
  on March 4, 2008;
  •
  The Company's current report on Form 8-K dated April 24, 2008, filed with the SEC on
  April 24, 2008;
  •
  The Company's current report on Form 8-K dated April 24, 2008, filed with the SEC on
  April 25, 2008;
  •
  The Company's current report on Form 8-K dated May 2, 2008, filed with the SEC on
  May 2, 2008;
  Table of Contents
  •
  The Company's current report on Form 8-K dated May 2, 2008, filed with the SEC on
  May 2, 2008; and
  •
  the description of the Company's common stock contained in its Registration
  Statement on Form 8-A filed with the SEC on November 21, 2001, as amended, under
  Section 12 of the Securities Exchange Act of 1934, as amended, and any amendments or
  reports filed for the purpose of updating such description.
  In addition, all documents subsequently filed with the SEC by us pursuant to Sections 13(a),
  13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended, prior to the filing of a
  post-effective amendment hereto which indicates that all securities offered have been sold or which
  deregisters all securities then remaining unsold, are deemed to be incorporated by reference into,
  and to be a part of, this registration statement.
  Item 4. Description of Securities
  Not Applicable.
  Item 5. Interest of Named Experts and Counsel
  The validity of the securities the Company is offering is being passed upon by Jay McNamara,
  Esq., Senior Counsel, Corporate & Finance, of the Company. Mr. McNamara owns an aggregate of
  approximately 2,762 shares of common stock of the Company, as well as options to purchase an
  additional 20,079 shares of common stock of the Company.
  Item 6. Indemnification of Directors and Officers
  Section 145 of the Delaware General Corporation Law 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, administrative or investigative,
  other than an action by or in the right of the corporation, by reason of the fact that the person
  is or was a director, officer, employee or agent of the corporation or is or was serving at the
  corporation's request as a 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 the person in
  connection with the action, suit or proceeding if the person acted in good faith and in a manner
  the person reasonably believed to be in or not opposed to the best interests of the corporation,
  and, with respect to any criminal action or proceeding, had no reasonable cause to believe the
  person's conduct was unlawful. The power to indemnify applies to actions brought by or in the
  right of the corporation as well, but only to the extent of expenses, including attorneys' fees but
  excluding judgments, fines and amounts paid in settlement, actually and reasonably incurred by the
  person in connection with the defense or settlement of the action or suit. And with the further
  limitation that in these actions, no indemnification shall be made in the event of any adjudication
  of negligence or misconduct in the performance of the person's duties to the corporation, unless a
  court believes that in light of all the circumstances indemnification should apply.
  Article V of the Company's by-laws provides that the Company shall, to the extent legally
  permitted, indemnify each 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 by reason of the fact that such person
  is or was, or has agreed to become, a director or officer of the Company, or is or was serving, or
  has agreed to serve, at the request of the Company, as a director, officer, trustee, partner,
  employee or agent of, or in a similar capacity with, another corporation, partnership, joint
  venture, trust, employee benefit plan or other enterprise. The indemnification provided for in
  Article V is expressly not exclusive of any other rights to which those seeking indemnification may
  be entitled under any law, agreement or vote of stockholders or disinterested directors or
  otherwise, and shall inure to the benefit of the heirs, executors and administrators of such
  persons.
  2
  Table of Contents
  Section 145(g) of the Delaware General Corporation Law and Article V of the Company by-laws
  provide that the Company shall have the power to purchase and maintain insurance on behalf of its
  officers, directors, employees and agents, against any liability asserted against and incurred by
  such persons in any such capacity.
  The Company has obtained insurance covering its directors and officers against losses and
  insuring the Company against certain of its obligations to indemnify its directors and officers.
  Section 102(b)(7) of the Delaware General Corporation Law provides that a corporation may
  eliminate or limit the personal liability of a director to the corporation or its stockholders for
  monetary damages for breach of fiduciary duty as a director, provided that such provisions 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 regarding the unlawful payment of dividends, or (iv) for any
  transaction from which the director derived an improper personal benefit. No such provision shall
  eliminate or limit the liability of a director for any act or omission occurring prior to the date
  when such provision becomes effective.
  Pursuant to the Delaware General Corporation Law, Article VII of the Company's certificate of
  incorporation eliminates a director's personal liability for monetary damages to the Company and
  its stockholders for breach of fiduciary duty as a director, except in circumstances involving a
  breach of the director's duty of loyalty to the Company or its stockholders, acts or omissions not
  in good faith, intentional misconduct, knowing violations of the law, self-dealing or the unlawful
  payment of dividends or repurchase of stock.
  Item 7. Exemption from Registration Claimed
  Not Applicable.
  Item 8. Exhibits
  Exhibit
  Number
  Description
  4.1
  1996 Stock Incentive Plan (incorporated by reference to Appendix F-1 to the Joint
  Proxy Statement/Prospectus filed as a part of Matria Healthcare, Inc.'s Registration
  Statement No. 333-781 on Form S-4 filed on February 7, 1996).
  4.2
  1996 Directors' Non-Qualified Stock Option Plan (incorporated by reference to
  Appendix F-11 to the Joint Proxy Statement/Prospectus filed as a part of Matria
  Healthcare, Inc.'s Registration Statement No. 333-781 on Form S-4 filed on February
  7, 1996).
  3
  Table of Contents
  Exhibit
  Number
  Description
  4.3
  1997 Stock Incentive Plan (incorporated by reference to Exhibit A to Matria
  Healthcare, Inc.'s Definitive Proxy Statement filed with the SEC on April 16, 1998).
  4.4
  2000 Stock Incentive Plan (incorporated by reference to Exhibit A to Matria
  Healthcare, Inc.'s Definitive Proxy Statement filed with the SEC on April 14, 2000).
  4.5
  2000 Director's Non-Qualified Stock Option Plan (incorporated by reference to Matria
  Healthcare, Inc.'s Definitive Proxy Statement filed with the SEC on April 14, 2000).
  4.6
  Amendment to the 1996 Directors' Non-Qualified Stock Option Plan approved by Matria
  Healthcare, Inc.'s stockholders on May 24, 2001 (incorporated by reference to
  Exhibit 10.23 to Matria Healthcare, Inc.'s Form 10-K for the year ended December 31,
  2000).
  4.7
  Amendment to the 2000 Directors' Non-Qualified Stock Option Plan, approved by Matria
  Healthcare, Inc.'s stockholders on May 24, 2001 (incorporated by reference to Matria
  Healthcare, Inc.'s Definitive Proxy Statement filed with the SEC April 26, 2001).
  4.8
  2001 Stock Incentive Plan (incorporated by reference to Matria Healthcare, Inc.'s
  Definitive Proxy Statement filed with the SEC April 26, 2001).
  4.9
  2002 Stock Incentive Plan (incorporated by reference to Matria Healthcare, Inc.'s
  Registration Statement NO. 333-90944 on Form S-4 filed June 21, 2002).
  4.10
  MarketRing.com, Inc. 1999 Stock Option and Stock Appreciation Rights Plan, effective
  September 30, 1999, assumed by Matria Healthcare, Inc. (incorporated by reference to
  Exhibit 10.1 to Matria Healthcare, Inc.'s Quarterly Report on Form 10-Q for the
  quarter ended June 30, 2002).
  4.11
  MarketRing.com, Inc. Amendment No. 1 to 1999 Stock Option and Stock Appreciation
  Rights Plan, dated July 14, 2000, assumed by Matria Healthcare, Inc. (incorporated
  by reference to Exhibit 10.2 to Matria Healthcare, Inc.'s Quarterly Report on Form
  10-Q for the quarter ended June 30, 2002).
  4.12
  Long-Term Stock Incentive Plan (incorporated by reference to Appendix A to Matria
  Healthcare, Inc.'s Definitive Proxy Statement filed with the SEC on April 30, 2007).
  4.13
  2005 Directors' Non-Qualified Stock Option Plan (incorporated by reference to
  Appendix C to Matria Healthcare, Inc.'s Definitive Proxy Statement filed with the
  SEC on April 25, 2005).
  4
  Table of Contents
  Exhibit
  Number
  Description
  *5.1
  Opinion of Jay McNamara, Esq., Senior Counsel, Corporate & Finance, of the Company.
  *23.1
  Consent
  of BDO Seidman, LLP, Independent Registered Public Accounting Firm.
  *23.2
  Consent of PricewaterhouseCoopers LLP, Independent Registered Public Accounting Firm.
  *23.3
  Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm.
  *23.4
  Consent of Colby & Company, PLC.
  23.5
  Consent of Jay McNamara, Esq., Senior Counsel, Corporate & Finance, of the Company
  (included in Exhibit 5.1).
  24.1
  Power of attorney (contained on the signature page to this registration statement).
  *
  Filed herewith.
  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% change in the maximum aggregate offering price set forth in the
  "Calculation of Registration Fee" table in the effective registration statement; and
  (iii) To include any material information with respect to the plan of
  distribution not previously disclosed in the registration statement or any material
  change to such information in the registration statement; provided, however, that
  Paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be
  included in a post-effective amendment by those paragraphs is contained in reports
  filed with or furnished to the Commission by the registrant pursuant to section 13
  or section 15(d) of the Securities Exchange Act of 1934 that are incorporated by
  reference in the registration statement.
  5
  Table of Contents
  (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 section 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.
  (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 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 Act and
  will be governed by the final adjudication of such issue.
  6
  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 City of Waltham, The Commonwealth of Massachusetts, on May 9,
  2008.
  Inverness Medical Innovations, Inc.
  By:
  /s/ RON ZWANZIGER
  Ron Zwanziger
  Chairman, Chief Executive Officer and
  President
  POWER OF ATTORNEY
  KNOW ALL MEN BY THESE PRESENTS that each individual whose signature appears below constitutes
  and appoints Ron Zwanziger and David Teitel, and each of them, his or her true and lawful
  attorneys-in-fact and agents with full power of substitution, for him or her and in his or her
  name, place and stead, in any and all capacities, to sign any and all pre- or post-effective
  amendments to this registration statement, and any subsequent registration statement for the same
  offering which may be filed under Rule 462(b) under the Securities Act (a "Rule 462(b) registration
  statement") and any and all pre- or post-effective amendments thereto, and to file the same, with
  all exhibits thereto, and all documents in connection therewith, with the Securities and Exchange
  Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and
  authority to do and perform each and every act and thing which they, or any of them, may deem
  necessary or advisable to be done in connection with this registration statement or any Rule 462(b)
  registration statement, as fully to all intents and purposes as he or she might or could do in
  person, hereby ratifying and confirming all that said attorneys-in-fact and agent or any of them,
  or substitutes for any or all of them, 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 dates indicated.
  Signature
  Title
  Date
  /s/ RON ZWANZIGER
  Ron Zwanziger
  Chief Executive Officer,
  President and Director (Principal Executive Officer)
  May 9, 2008
  /s/ DAVID TEITEL
  David Teitel
  Chief Financial Officer
  (Principal Financial Officer and
  Principal Accounting Officer)
  May 9, 2008
  /s/ CAROL R. GOLDBERG
  Director
  May 9, 2008
  Carol R. Goldberg
  /s/ ROBERT KHEDERIAN
  Director
  May 9, 2008
  Robert Khederian
  /s/ JOHN F. LEVY
  Director
  May 9, 2008
  John F. Levy
  /s/ JERRY MCALEER, PH.D.
  Director
  May 9, 2008
  Jerry McAleer, Ph.D.
  7
  Table of Contents
  Signature
  Title
  Date
  /s/ DAVID SCOTT, PH.D.
  Director
  May 9, 2008
  David Scott, Ph.D.
  /s/ PETER TOWNSEND
  Director
  May 9, 2008
  Peter Townsend
  8
  Table of Contents
  EXHIBIT INDEX
  Exhibit
  Number
  Description
  4.1
  1996 Stock Incentive Plan (incorporated by reference to Appendix F-1 to the Joint
  Proxy Statement/Prospectus filed as a part of Matria Healthcare, Inc.'s Registration
  Statement No. 333-781 on Form S-4 filed on February 7, 1996).
  4.2
  1996 Directors' Non-Qualified Stock Option Plan (incorporated by reference to
  Appendix F-11 to the Joint Proxy Statement/Prospectus filed as a part of Matria
  Healthcare, Inc.'s Registration Statement No. 333-781 on Form S-4 filed on February
  7, 1996).
  4.3
  1997 Stock Incentive Plan (incorporated by reference to Exhibit A to Matria
  Healthcare, Inc.'s Definitive Proxy Statement filed with the SEC on April 16, 1998).
  4.4
  2000 Stock Incentive Plan (incorporated by reference to Exhibit A to Matria
  Healthcare, Inc.'s Definitive Proxy Statement filed with the SEC on April 14, 2000).
  4.5
  2000 Director's Non-Qualified Stock Option Plan (incorporated by reference to Matria
  Healthcare, Inc.'s Definitive Proxy Statement filed with the SEC on April 14, 2000).
  4.6
  Amendment to the 1996 Directors' Non-Qualified Stock Option Plan approved by Matria
  Healthcare, Inc.'s stockholders on May 24, 2001 (incorporated by reference to
  Exhibit 10.23 to Matria Healthcare, Inc.'s Form 10-K for the year ended December 31,
  2000).
  9
  Table of Contents
  Exhibit
  Number
  Description
  4.7
  Amendment to the 2000 Directors' Non-Qualified Stock Option Plan, approved by Matria
  Healthcare, Inc.'s stockholders on May 24, 2001 (incorporated by reference to Matria
  Healthcare, Inc.'s Definitive Proxy Statement filed with the SEC April 26, 2001).
  4.8
  2001 Stock Incentive Plan (incorporated by reference to Matria Healthcare, Inc.'s
  Definitive Proxy Statement filed with the SEC April 26, 2001).
  4.9
  2002 Stock Incentive Plan (incorporated by reference to Matria Healthcare, Inc.'s
  Registration Statement NO. 333-90944 on Form S-4 filed June 21, 2002).
  4.10
  MarketRing.com, Inc. 1999 Stock Option and Stock Appreciation Rights Plan, effective
  September 30, 1999, assumed by Matria Healthcare, Inc. (incorporated by reference to
  Exhibit 10.1 to Matria Healthcare, Inc.'s Quarterly Report on Form 10-Q for the
  quarter ended June 30, 2002).
  4.11
  MarketRing.com, Inc. Amendment No. 1 to 1999 Stock Option and Stock Appreciation
  Rights Plan, dated July 14, 2000, assumed by Matria Healthcare, Inc. (incorporated
  by reference to Exhibit 10.2 to Matria Healthcare, Inc.'s Quarterly Report on Form
  10-Q for the quarter ended June 30, 2002).
  4.12
  Long-Term Stock Incentive Plan (incorporated by reference to Appendix A to Matria
  Healthcare, Inc.'s Definitive Proxy Statement filed with the SEC on April 30, 2007).
  4.13
  2005 Directors' Non-Qualified Stock Option Plan (incorporated by reference to
  Appendix C to Matria Healthcare, Inc.'s Definitive Proxy Statement filed with the
  SEC on April 25, 2005).
  *5.1
  Opinion of Jay McNamara, Esq., Senior Counsel, Corporate & Finance, of the Company.
  *23.1
  Consent
  of BDO Seidman, LLP, Independent Registered Public Accounting Firm.
  *23.2
  Consent of PricewaterhouseCoopers LLP, Independent Registered Public Accounting Firm.
  *23.3
  Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm.
  *23.4
  Consent of Colby & Company, PLC.
  23.5
  Consent of Jay McNamara, Esq., Senior Counsel, Corporate & Finance, of the Company
  (included in Exhibit 5.1).
  24.1
  Power of attorney (contained on the signature page to this registration statement).
  *
  Filed herewith.
  10