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  <TITLE>Tweeter Home Entertainment Group, Inc. Form S-8</TITLE>
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  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <P align="right" style="font-size: 10pt">As filed with the Securities and Exchange Commission on March&nbsp;26, 2004
  
  
  
  <P align="right" style="font-size: 10pt">Registration No.&nbsp;333-
  <P>
  
  
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  <P align="center" style="font-size: 14pt"><B>SECURITIES AND EXCHANGE COMMISSION</B>
  
  <DIV align="center" style="font-size: 12pt">Washington, DC 20549
  </DIV>
  
  
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  <P align="center" style="font-size: 18pt"><B>FORM S-8</B>
  
  <DIV align="center" style="font-size: 12pt">REGISTRATION
  STATEMENT</div>
  <DIV align="center" style="font-size: 12pt">UNDER THE<BR>
  SECURITIES ACT OF 1933
  <HR noshade width="26%" align="center" size="1">
  </DIV>
  
  <P align="center" style="font-size: 24pt"><B>TWEETER HOME ENTERTAINMENT GROUP, INC.</B>
  
  <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="85%">
  <!-- Begin Table Head -->
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      <TD width="48%">&nbsp;</TD>
      <TD width="3%">&nbsp;</TD>
      <TD width="48%">&nbsp;</TD>
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  <TR valign="bottom">
      <TD align="center" valign="top"><B>Delaware</B><BR>
  (State or Other Jurisdiction of Incorporation or Organization)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><B>04-3417513</B><BR>
  (I.R.S. Employer Identification No.)</TD>
  </TR>
  
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  <P align="center" style="font-size: 10pt"><B>40 Pequot Way<BR>
  Canton, Massachusetts 02021</B><BR>
  (Address of Principal Executive Offices, Including Zip Code)
  
  
  <p align="center" style="font-size: 10pt"><HR size="1" noshade width="35%" align="center">
  
  
  
  <P align="center" style="font-size: 10pt"><B>2004 LONG TERM INCENTIVE PLAN</B><BR>
  (Full Title of the Plan)
  
  
  <p align="center" style="font-size: 10pt"><HR size="1" noshade width="35%" align="center">
  
  
  
  <P align="center" style="font-size: 10pt"><B>Joseph McGuire, Chief Financial Officer<BR>
  TWEETER HOME ENTERTAINMENT GROUP, INC.<BR>
  40 Pequot Way<BR>
  Canton, Massachusetts 02021<BR>
  (781)&nbsp;830-3000</B><BR>
  (Name, Address and Telephone Number, Including Area Code, of Agent For Service)
  
  
  <p align="center" style="font-size: 10pt"><HR size="1" noshade width="35%" align="center">
  
  
  
  <P align="center" style="font-size: 10pt"><I>Copy to:</I><BR>
  <B>Timothy B. Bancroft, Esq.<BR>
  Goulston &#038; Storrs, P.C.</B><BR>
  400 Atlantic Avenue<BR>
  Boston, Massachusetts 02110<BR>
  (617)&nbsp;482-1776
  
  
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  <P align="center" style="font-size: 10pt">-1-
  </DIV>
  
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  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  
  
  <P align="center" style="font-size: 10pt">CALCULATION OF REGISTRATION FEE
  
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="32%">&nbsp;</TD>
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      <TD width="6%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="6%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="2%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="8%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="8%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="6%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="6%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>&nbsp;</B></TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left"><B>Title of Securities</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Amount to be</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Offering Price Per</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Aggregate Offering</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Amount of</B></TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left"><B>to be Registered</B><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Registered</B><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Share (1)</B><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Price (1)</B><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center" colspan="3"><B>Registration Fee</B><HR size="1" noshade></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD><DIV style="margin-left:10px; text-indent:-10px">Common Stock,
  par value $.01 per
  share</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">3,000,000</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">$</TD>
      <TD align="right">9.10</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">$</TD>
      <TD align="right">27,300,000</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right">$</TD>
      <TD align="right">3,458.91</TD>
      <TD>&nbsp;</TD>
  </TR>
  
  <TR style="font-size: 1px">
      <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right"><HR size="4" noshade>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right"><HR size="4" noshade>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right"><HR size="4" noshade>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="right"><HR size="4" noshade>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  
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  </DIV>
  
  
  
  <P>
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="1%" nowrap align="right">(1)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Estimated pursuant to Rule 457(h) and (c)&nbsp;solely for the purpose of
  calculating the amount of registration fee based on the average high and low
  prices reported by Nasdaq on March&nbsp;22, 2004.</TD>
  </TR>
  
  </TABLE>
  
  <P align="center" style="font-size: 10pt">-2-
  </DIV>
  
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  <!-- TOC -->
  <A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>
  
  <P><CENTER>
  <TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
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  	<TD width="76%"></TD>
  </TR>
  <TR><TD colspan="9"><A HREF="#000">Part&nbsp;II</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#001">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;3. Incorporation of Documents by Reference</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#003">Item&nbsp;4. Description of Securities</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;5. Interests of Named Experts and Counsel</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;6. Indemnification of Directors and Officers</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;7. Exemption From Registration Claimed</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#007">Item&nbsp;8. Exhibits</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#008">Item&nbsp;9. Undertakings</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#009">SIGNATURES</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#010">Exhibit&nbsp;Index</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b49946thexv4w1.htm">Ex-4.1 2004 Long Term Incentive Plan</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b49946thexv5w1.htm">Ex-5.1 Opinion of Goulston & Storrs, P.C.</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b49946thexv23w1.htm">Ex-23.1 Consent of Deloitte & Touche LLP</A></TD></TR>
  </TABLE>
  </CENTER>
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  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  
  
  </TABLE>
  
  <!-- link1 "Part&nbsp;II" -->
  <DIV align="left"><A NAME="000"></A></DIV>
  
  <P align="center" style="font-size: 10pt">Part II
  
  <!-- link1 "INFORMATION REQUIRED IN THE REGISTRATION STATEMENT" -->
  <DIV align="left"><A NAME="001"></A></DIV>
  
  <P align="center" style="font-size: 10pt">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  
  
  <!-- link2 "Item&nbsp;3. Incorporation of Documents by Reference" -->
  <DIV align="left"><A NAME="002"></A></DIV>
  
  <P align="left" style="font-size: 10pt">Item&nbsp;3. Incorporation of Documents by Reference
  
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents are incorporated in this registration
  statement by reference:
  
  
  <P>
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" style="background: transparent">&nbsp;</TD>
      <TD width="4%" nowrap align="right">(a)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>the registrant&#146;s annual report on Form 10-K for the fiscal
  year ended September&nbsp;30, 2003 filed pursuant to the Securities
  Exchange Act of 1934 that contains audited financial statements for
  the fiscal year ended September&nbsp;30, 2003;</TD>
  </TR>
  
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" style="background: transparent">&nbsp;</TD>
      <TD width="4%" nowrap align="right">(b)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>the registrant&#146;s Quarterly Report on Form 10-Q for the fiscal
  quarter ended December&nbsp;31, 2003, filed pursuant to the Securities
  Exchange Act of 1934;</TD>
  </TR>
  
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" style="background: transparent">&nbsp;</TD>
      <TD width="4%" nowrap align="right">(c)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>the registrant&#146;s Current Reports on Form 8-K dated November
  26, 2003, January&nbsp;2, 2004, and January&nbsp;29, 2004; and</TD>
  </TR>
  
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" style="background: transparent">&nbsp;</TD>
      <TD width="4%" nowrap align="right">(d)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>the description of the registrant&#146;s common stock contained in
  the registrant&#146;s Registration Statement on Form 8-A filed pursuant
  to the Securities Exchange Act of 1934 on April&nbsp;27, 1998, and
  amended on June&nbsp;5, 1998.</TD>
  </TR>
  
  </TABLE>
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, all documents subsequently filed by the registrant
  pursuant to Sections
  13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, prior to the
  filing of a post-effective amendment which indicates that all securities
  offered have been sold or which deregisters all securities then remaining
  unsold, shall be deemed to be incorporated by reference herein and to be a part
  hereof from the date of the filing of such documents.
  
  <!-- link2 "Item&nbsp;4. Description of Securities" -->
  <DIV align="left"><A NAME="003"></A></DIV>
  
  <P align="left" style="font-size: 10pt">Item&nbsp;4. Description of Securities
  
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable
  
  <!-- link2 "Item&nbsp;5. Interests of Named Experts and Counsel" -->
  <DIV align="left"><A NAME="004"></A></DIV>
  
  <P align="left" style="font-size: 10pt">Item&nbsp;5. Interests of Named Experts and Counsel
  
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Goulston &#038; Storrs, P.C., Boston, Massachusetts, has delivered an opinion
  as to the validity of the shares of common stock being offered hereby.
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The consolidated financial statements and the related financial statement
  schedule incorporated in this prospectus by reference from Tweeter&#146;s Annual
  Report on Form 10-K for the year ended September&nbsp;30, 2003 have been audited by
  Deloitte &#038; Touche LLP, independent auditors, as stated in their report, which
  is incorporated herein by reference
  
  
  <P align="center" style="font-size: 10pt">-3-
  </DIV>
  
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  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <P align="left" style="font-size: 10pt">(which report expresses an unqualified opinion and includes an explanatory
  paragraph referring to the change in accounting for goodwill and intangible
  assets in 2002 and vendor consideration in 2003), and have been so incorporated
  in reliance upon the report of such firm given upon their authority as experts
  in accounting and auditing.
  
  
  <!-- link2 "Item&nbsp;6. Indemnification of Directors and Officers" -->
  <DIV align="left"><A NAME="005"></A></DIV>
  
  <P align="left" style="font-size: 10pt">Item&nbsp;6. Indemnification of Directors and Officers
  
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tweeter&#146;s amended and restated certificate of incorporation, as amended to
  date, generally limits the liability of its directors to Tweeter to the fullest
  extent permitted from time to time by Delaware law. The Delaware General
  Corporation Law permits, but does not require, Tweeter to indemnify its
  directors, officers, employees or agents, and expressly provides that the
  indemnification provided for under the Delaware General Corporation Law shall
  not be deemed exclusive of any indemnification right under any bylaw, vote of
  stockholders or disinterested directors, or otherwise. The Delaware General
  Corporation Law permits indemnification against expenses and certain other
  liabilities arising out of legal actions brought or threatened against such
  persons for their conduct on behalf of a corporation; provided, however, that
  each such person acted in good faith and in a manner that he reasonably
  believed was in or not opposed to Tweeter&#146;s best interests and, in the case of
  a criminal proceeding, had no reasonable cause to believe his or her conduct
  was unlawful. The Delaware General Corporation Law does not allow
  indemnification of directors in the case of an action by or in the right of a
  corporation (including stockholder derivative suits) unless the directors
  successfully defend the action or indemnification is ordered by the court.
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tweeter&#146;s amended and restated certificate of incorporation, as amended to
  date, provides that Tweeter&#146;s directors and executive officers shall be and, in
  the discretion of the Board of Directors, other officers and non-officer
  employees may be, indemnified by Tweeter to the fullest extent authorized by
  Delaware law, as it now exists or may in the future be amended, against all
  expenses and liabilities actually and reasonably incurred in connection with
  service for or on behalf of Tweeter. The bylaws also provide that the right of
  directors and officers to indemnification shall be a contract right and shall
  not be exclusive of any other right now possessed or hereafter acquired under
  any bylaw, agreement, vote of stockholders, or otherwise. Tweeter&#146;s amended and
  restated certificate of incorporation contains a provision permitted by
  Delaware law that generally eliminates the personal liability of directors for
  monetary damages for breaches of their fiduciary duty, including breaches
  involving negligence or gross negligence in business combinations, unless the
  director has breached his or her duty of loyalty, failed to act in good faith,
  engaged in intentional misconduct or a knowing violation of law, paid a
  dividend or approved a stock repurchase in violation of the Delaware General
  Corporation Law or obtained an improper personal benefit. The provision does
  not alter a director&#146;s liability under the Federal securities laws. In
  addition, this provision does not affect the availability of equitable
  remedies, such as an injunction or rescission, for breach of fiduciary duty.
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Tweeter also has in effect a directors and officers liability insurance
  policy.
  
  
  <P align="center" style="font-size: 10pt">-4-
  </DIV>
  
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  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  <!-- link2 "Item&nbsp;7. Exemption From Registration Claimed" -->
  <DIV align="left"><A NAME="006"></A></DIV>
  
  <P align="left" style="font-size: 10pt">Item&nbsp;7. Exemption From Registration Claimed
  
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable
  
  <!-- link2 "Item&nbsp;8. Exhibits" -->
  <DIV align="left"><A NAME="007"></A></DIV>
  
  <P align="left" style="font-size: 10pt">Item&nbsp;8. Exhibits
  
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="75%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="8%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="87%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left"><B>Exhibit</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>&nbsp;</B></TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="left"><B>Number</B><hr size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Description</B><hr size="1" noshade></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Tweeter Home Entertainment Group, Inc. 2004 Long Term Incentive
  Plan</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Opinion of Goulston &#038; Storrs, P.C.</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Deloitte &#038; Touche LLP</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Goulston &#038; Storrs, P.C. (included in opinion filed as Exhibit&nbsp;5.1)</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Power of Attorney (included on signature page)</TD>
  </TR>
  
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <!-- link2 "Item&nbsp;9. Undertakings" -->
  <DIV align="left"><A NAME="008"></A></DIV>
  
  <P align="left" style="font-size: 10pt">Item&nbsp;9. Undertakings
  
  
  
  <P align="left" style="font-size: 10pt">The undersigned registrant hereby undertakes:
  
  
  
  <P>
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="1%" nowrap align="right">(1)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>To file, during any period in which offers or sales are being made, a
  post-effective amendment to this registration statement:</TD>
  </TR>
  
  </TABLE>
  
  
  <P>
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" style="background: transparent">&nbsp;</TD>
      <TD width="4%" nowrap align="right">(i)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>to include any prospectus required by Section&nbsp;10(a)(3) of the
  Securities Act of 1933;</TD>
  </TR>
  
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="3%" style="background: transparent">&nbsp;</TD>
      <TD width="4%" nowrap align="right">(ii)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>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 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&nbsp;424(b), if, in
  the aggregate, the changes in volume and price represent no more
  than 20&nbsp;percent change in the maximum aggregate offering price set
  forth in the &#147;Calculation of Registration Fee&#148; table in the
  effective registration statement;</TD>
  </TR>
  
  </TABLE>
  
  
  
  <P align="center" style="font-size: 10pt">-5-
  </DIV>
  
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  <P>
  <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="6%" nowrap align="right">(iii)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>to include any material information with respect to the plan
  of distribution not previously disclosed in the registration
  statement or any material change in such information in the
  registration statement;</TD>
  </TR>
  
  </TABLE>
  
  <P align="left" style="font-size: 10pt"><I>provided, however</I>, that paragraphs 1(i) and 1(ii) do not apply if the
  registration statement is on Form S-3, Form S-8 or Form F-3, and the
  information required to be included in a post-effective amendment by those
  paragraphs is contained in periodic reports filed with or furnished to the
  Commission by the registrant pursuant to Section&nbsp;13 or 15(d) of the Securities
  Exchange Act of 1934 that are incorporated by reference in the registration
  statement.
  
  
  
  <P>
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="1%" nowrap align="right">(2)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>That, for the purpose of determining any liability under the Securities
  Act of 1933, each such post-effective amendment shall be deemed to be a
  new registration statement relating to the securities offered therein, and
  the offering of such securities at that time shall be deemed to be the
  initial <I>bona fide </I>offering thereof.</TD>
  </TR>
  
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="1%" nowrap align="right">(3)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>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.</TD>
  </TR>
  
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="1%" nowrap align="right">(4)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>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 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 <I>bona fide </I>offering thereof.</TD>
  </TR>
  
  </TABLE>
  
  <P align="left" style="font-size: 10pt">Insofar as indemnification for liabilities arising under the Securities Act of
  1933 (the &#147;Act&#148;) 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.
  
  
  
  <P align="center" style="font-size: 10pt">-6-
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  
  <!-- link1 "SIGNATURES" -->
  <DIV align="left"><A NAME="009"></A></DIV>
  
  <P align="center" style="font-size: 10pt"><B>SIGNATURES</B>
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the
  registrant certifies that it has reasonable grounds to believe that it
  meets all of the requirements for filing on Form S-8 and has duly caused
  this registration statement to be signed on its behalf by the
  undersigned, thereunto duly authorized, in the town of Canton,
  Commonwealth of Massachusetts, on March&nbsp;26, 2004.
  
  
  <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">&nbsp;</TD>
      <TD colspan="3">TWEETER HOME ENTERTAINMENT<BR>
  GROUP, INC.<BR>
  &nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD>&nbsp;</TD>
      <TD valign="top">By:&nbsp;&nbsp;</TD>
      <TD colspan="2">/s/ Joseph McGuire
  &nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="2"><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD colspan="2">Joseph McGuire<br>
  
  Senior Vice President and Chief<br>
  Financial Officer&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  </TABLE>
  
  <P align="center" style="font-size: 10pt">POWER OF ATTORNEY
  
  
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
  appears below constitutes and appoints Jeffrey Stone and Joseph McGuire, and
  each of them, his or her true and lawful attorneys-in-fact and agents, each
  with full power of substitution and resubstitution, for him and in his name,
  place and stead, in any and all capacities, to sign any or all amendments
  (including post-effective amendments) to this registration statement and to
  file the same, with all exhibits thereto, and other documents in connection
  therewith, with the Securities and Exchange Commission, hereby ratifying and
  confirming all that said attorneys-in-fact and agents, or any of them, or their
  substitute or substitutes, may lawfully do or cause to be done by virtue
  hereof.
  
  
  <P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this
  registration statement has been signed by the following persons in the
  capacities and on the date indicated.
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="32%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="43%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="15%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center"><B>Signature</B><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Title</B><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Date</B><HR size="1" noshade></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Jeffrey Stone<BR>
  <HR size="1" noshade>
  Jeffrey Stone
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director, President and Chief
  Executive Officer (Principal
  Executive Officer)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">March&nbsp;26, 2004</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Joseph McGuire<BR>
  <HR size="1" noshade>
  Joseph McGuire
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Senior Vice President and Chief
  Financial Officer (Principal
  Financial Officer and Principal Accounting Officer)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">March&nbsp;26, 2004</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Samuel Bloomberg<BR>
  <HR size="1" noshade>
  Samuel Bloomberg
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director and Chairman of the Board
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">March&nbsp;26, 2004</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Jeffrey Bloomberg<BR>
  <HR size="1" noshade>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">March&nbsp;26, 2004</TD>
  </TR>
  
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  <P align="center" style="font-size: 10pt">-7-
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="32%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="43%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="15%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center"><B>Signature</B><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Title</B><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Date</B><HR size="1" noshade></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Jeffrey Bloomberg</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 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 valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Matthew Bronfman<BR>
  <HR size="1" noshade>
  Matthew Bronfman
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">March&nbsp;26, 2004</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Michael Cronin<BR>
  <HR size="1" noshade>
  Michael Cronin
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">March&nbsp;26, 2004</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Steven Fischman<BR>
  <HR size="1" noshade>
  Steven Fischman
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">March&nbsp;26, 2004</TD>
  </TR>
  
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  <P align="center" style="font-size: 10pt">-8-
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <!-- link1 "Exhibit&nbsp;Index" -->
  <DIV align="left"><A NAME="010"></A></DIV>
  
  <P align="center" style="font-size: 10pt">Exhibit&nbsp;Index
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="8%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="87%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center"><B>Exhibit</B></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>&nbsp;</B></TD>
  </TR>
  <TR style="font-size: 8pt" valign="bottom">
      <TD nowrap align="center"><B>Number</B><HR size="1" noshade></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><B>Description</B><HR size="1" noshade></TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Tweeter Home Entertainment Group, Inc. 2004 Long Term Incentive
  Plan</TD>
  </TR>
  <TR valign="bottom">
      <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Opinion of Goulston &#038; Storrs, P.C.</TD>
  </TR>
  <TR valign="bottom">
      <TD>&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Deloitte &#038; Touche LLP</TD>
  </TR>
  <TR valign="bottom">
      <TD>&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Goulston &#038; Storrs, P.C. (included in opinion filed as
  Exhibit&nbsp;5.1)</TD>
  </TR>
  <TR valign="bottom">
      <TD>&nbsp;</TD>
  </TR>
  
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Power of Attorney (included on signature page)</TD>
  </TR>
  
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  
  <P align="center" style="font-size: 10pt">-9-
  </DIV>
  
  
  </BODY>
  </HTML>
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text: Tweeter Home Entertainment Group, Inc. Form S-8
  Table of Contents
  As filed with the Securities and Exchange Commission on March 26, 2004
  Registration No. 333-
  SECURITIES AND EXCHANGE COMMISSION
  Washington, DC 20549
  FORM S-8
  REGISTRATION
  STATEMENT
  UNDER THE
  SECURITIES ACT OF 1933
  TWEETER HOME ENTERTAINMENT GROUP, INC.
  (Exact Name of Registrant as Specified in Its Charter)
  Delaware
  (State or Other Jurisdiction of Incorporation or Organization)
  04-3417513
  (I.R.S. Employer Identification No.)
  40 Pequot Way
  Canton, Massachusetts 02021
  (Address of Principal Executive Offices, Including Zip Code)
  2004 LONG TERM INCENTIVE PLAN
  (Full Title of the Plan)
  Joseph McGuire, Chief Financial Officer
  TWEETER HOME ENTERTAINMENT GROUP, INC.
  40 Pequot Way
  Canton, Massachusetts 02021
  (781) 830-3000
  (Name, Address and Telephone Number, Including Area Code, of Agent For Service)
  Copy to:
  Timothy B. Bancroft, Esq.
  Goulston & Storrs, P.C.
  400 Atlantic Avenue
  Boston, Massachusetts 02110
  (617) 482-1776
  -1-
  Table of Contents
  CALCULATION OF REGISTRATION FEE
  Proposed Maximum
  Proposed Maximum
  Title of Securities
  Amount to be
  Offering Price Per
  Aggregate Offering
  Amount of
  to be Registered
  Registered
  Share (1)
  Price (1)
  Registration Fee
  Common Stock,
  par value $.01 per
  share
  3,000,000
  $
  9.10
  $
  27,300,000
  $
  3,458.91
  (1)
  Estimated pursuant to Rule 457(h) and (c) solely for the purpose of
  calculating the amount of registration fee based on the average high and low
  prices reported by Nasdaq on March 22, 2004.
  -2-
  TABLE OF CONTENTS
  Part II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference
  Item 4. Description of Securities
  Item 5. Interests of Named Experts and Counsel
  Item 6. Indemnification of Directors and Officers
  Item 7. Exemption From Registration Claimed
  Item 8. Exhibits
  Item 9. Undertakings
  SIGNATURES
  Exhibit Index
  Ex-4.1 2004 Long Term Incentive Plan
  Ex-5.1 Opinion of Goulston & Storrs, P.C.
  Ex-23.1 Consent of Deloitte & Touche LLP
  Table of Contents
  Part II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference
  The following documents are incorporated in this registration
  statement by reference:
  (a)
  the registrant's annual report on Form 10-K for the fiscal
  year ended September 30, 2003 filed pursuant to the Securities
  Exchange Act of 1934 that contains audited financial statements for
  the fiscal year ended September 30, 2003;
  (b)
  the registrant's Quarterly Report on Form 10-Q for the fiscal
  quarter ended December 31, 2003, filed pursuant to the Securities
  Exchange Act of 1934;
  (c)
  the registrant's Current Reports on Form 8-K dated November
  26, 2003, January 2, 2004, and January 29, 2004; and
  (d)
  the description of the registrant's common stock contained in
  the registrant's Registration Statement on Form 8-A filed pursuant
  to the Securities Exchange Act of 1934 on April 27, 1998, and
  amended on June 5, 1998.
  In addition, all documents subsequently filed by the registrant
  pursuant to Sections
  13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, prior to the
  filing of a post-effective amendment which indicates that all securities
  offered have been sold or which deregisters all securities then remaining
  unsold, shall be deemed to be incorporated by reference herein and to be a part
  hereof from the date of the filing of such documents.
  Item 4. Description of Securities
  Not Applicable
  Item 5. Interests of Named Experts and Counsel
  Goulston & Storrs, P.C., Boston, Massachusetts, has delivered an opinion
  as to the validity of the shares of common stock being offered hereby.
  The consolidated financial statements and the related financial statement
  schedule incorporated in this prospectus by reference from Tweeter's Annual
  Report on Form 10-K for the year ended September 30, 2003 have been audited by
  Deloitte & Touche LLP, independent auditors, as stated in their report, which
  is incorporated herein by reference
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  (which report expresses an unqualified opinion and includes an explanatory
  paragraph referring to the change in accounting for goodwill and intangible
  assets in 2002 and vendor consideration in 2003), and have been so incorporated
  in reliance upon the report of such firm given upon their authority as experts
  in accounting and auditing.
  Item 6. Indemnification of Directors and Officers
  Tweeter's amended and restated certificate of incorporation, as amended to
  date, generally limits the liability of its directors to Tweeter to the fullest
  extent permitted from time to time by Delaware law. The Delaware General
  Corporation Law permits, but does not require, Tweeter to indemnify its
  directors, officers, employees or agents, and expressly provides that the
  indemnification provided for under the Delaware General Corporation Law shall
  not be deemed exclusive of any indemnification right under any bylaw, vote of
  stockholders or disinterested directors, or otherwise. The Delaware General
  Corporation Law permits indemnification against expenses and certain other
  liabilities arising out of legal actions brought or threatened against such
  persons for their conduct on behalf of a corporation; provided, however, that
  each such person acted in good faith and in a manner that he reasonably
  believed was in or not opposed to Tweeter's best interests and, in the case of
  a criminal proceeding, had no reasonable cause to believe his or her conduct
  was unlawful. The Delaware General Corporation Law does not allow
  indemnification of directors in the case of an action by or in the right of a
  corporation (including stockholder derivative suits) unless the directors
  successfully defend the action or indemnification is ordered by the court.
  Tweeter's amended and restated certificate of incorporation, as amended to
  date, provides that Tweeter's directors and executive officers shall be and, in
  the discretion of the Board of Directors, other officers and non-officer
  employees may be, indemnified by Tweeter to the fullest extent authorized by
  Delaware law, as it now exists or may in the future be amended, against all
  expenses and liabilities actually and reasonably incurred in connection with
  service for or on behalf of Tweeter. The bylaws also provide that the right of
  directors and officers to indemnification shall be a contract right and shall
  not be exclusive of any other right now possessed or hereafter acquired under
  any bylaw, agreement, vote of stockholders, or otherwise. Tweeter's amended and
  restated certificate of incorporation contains a provision permitted by
  Delaware law that generally eliminates the personal liability of directors for
  monetary damages for breaches of their fiduciary duty, including breaches
  involving negligence or gross negligence in business combinations, unless the
  director has breached his or her duty of loyalty, failed to act in good faith,
  engaged in intentional misconduct or a knowing violation of law, paid a
  dividend or approved a stock repurchase in violation of the Delaware General
  Corporation Law or obtained an improper personal benefit. The provision does
  not alter a director's liability under the Federal securities laws. In
  addition, this provision does not affect the availability of equitable
  remedies, such as an injunction or rescission, for breach of fiduciary duty.
  Tweeter also has in effect a directors and officers liability insurance
  policy.
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  Item 7. Exemption From Registration Claimed
  Not Applicable
  Item 8. Exhibits
  Exhibit
  Number
  Description
  4.1
  Tweeter Home Entertainment Group, Inc. 2004 Long Term Incentive
  Plan
  5.1
  Opinion of Goulston & Storrs, P.C.
  23.1
  Consent of Deloitte & Touche LLP
  23.2
  Consent of Goulston & Storrs, P.C. (included in opinion filed as Exhibit 5.1)
  24.1
  Power of Attorney (included on signature page)
  Item 9. Undertakings
  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 value of securities offered would not exceed that which was
  registered) and any deviation from the low or high end of the
  estimated maximum offering range may be reflected in the form of
  prospectus filed with the Commission pursuant to Rule 424(b), if, in
  the aggregate, the changes in volume and price represent no more
  than 20 percent change in the maximum aggregate offering price set
  forth in the "Calculation of Registration Fee" table in the
  effective registration statement;
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  (iii)
  to include any material information with respect to the plan
  of distribution not previously disclosed in the registration
  statement or any material change in such information in the
  registration statement;
  provided, however
  , that paragraphs 1(i) and 1(ii) do not apply if the
  registration statement is on Form S-3, Form S-8 or Form F-3, and the
  information required to be included in a post-effective amendment by those
  paragraphs is contained in periodic reports filed with or furnished to the
  Commission by the registrant pursuant to Section 13 or 15(d) of the Securities
  Exchange Act of 1934 that are incorporated by reference in the registration
  statement.
  (2)
  That, for the purpose of determining any liability under the Securities
  Act of 1933, each such post-effective amendment shall be deemed to be a
  new registration statement relating to the securities offered therein, and
  the offering of such securities at that time shall be deemed to be the
  initial
  bona fide
  offering thereof.
  (3)
  To remove from registration by means of a post-effective amendment any of
  the securities being registered which remain unsold at the termination of
  the offering.
  (4)
  That, for purposes of determining any liability under the Securities Act
  of 1933, each filing of the registrant's annual report pursuant to Section
  13(a) or 15(d) of the Securities Exchange Act of 1934 (and, where
  applicable, each filing of an employee benefit plan's annual report
  pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is
  incorporated by reference in the registration statement shall be deemed to
  be a new registration statement relating to the securities offered
  therein, and the offering of such securities at that time shall be deemed
  to be the initial
  bona fide
  offering thereof.
  Insofar as indemnification for liabilities arising under the Securities Act of
  1933 (the "Act") may be permitted to directors, officers and controlling
  persons of the registrant pursuant to the foregoing provisions, or otherwise,
  the registrant has been advised that in the opinion of the 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.
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  SIGNATURES
  Pursuant to the requirements of the Securities Act of 1933, the
  registrant certifies that it has reasonable grounds to believe that it
  meets all of the requirements for filing on Form S-8 and has duly caused
  this registration statement to be signed on its behalf by the
  undersigned, thereunto duly authorized, in the town of Canton,
  Commonwealth of Massachusetts, on March 26, 2004.
  TWEETER HOME ENTERTAINMENT
  GROUP, INC.
  By:
  /s/ Joseph McGuire
  Joseph McGuire
  Senior Vice President and Chief
  Financial Officer
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
  appears below constitutes and appoints Jeffrey Stone and Joseph McGuire, and
  each of them, his or her true and lawful attorneys-in-fact and agents, each
  with full power of substitution and resubstitution, for him and in his name,
  place and stead, in any and all capacities, to sign any or all amendments
  (including post-effective amendments) to this registration statement and to
  file the same, with all exhibits thereto, and other documents in connection
  therewith, with the Securities and Exchange Commission, hereby ratifying and
  confirming all that said attorneys-in-fact and agents, or any of them, or their
  substitute or substitutes, may lawfully do or cause to be done by virtue
  hereof.
  Pursuant to the requirements of the Securities Act of 1933, this
  registration statement has been signed by the following persons in the
  capacities and on the date indicated.
  Signature
  Title
  Date
  /s/ Jeffrey Stone
  Jeffrey Stone
  Director, President and Chief
  Executive Officer (Principal
  Executive Officer)
  March 26, 2004
  /s/ Joseph McGuire
  Joseph McGuire
  Senior Vice President and Chief
  Financial Officer (Principal
  Financial Officer and Principal Accounting Officer)
  March 26, 2004
  /s/ Samuel Bloomberg
  Samuel Bloomberg
  Director and Chairman of the Board
  March 26, 2004
  /s/ Jeffrey Bloomberg
  Director
  March 26, 2004
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  Signature
  Title
  Date
  Jeffrey Bloomberg
  /s/ Matthew Bronfman
  Matthew Bronfman
  Director
  March 26, 2004
  /s/ Michael Cronin
  Michael Cronin
  Director
  March 26, 2004
  /s/ Steven Fischman
  Steven Fischman
  Director
  March 26, 2004
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  Exhibit Index
  Exhibit
  Number
  Description
  4.1
  Tweeter Home Entertainment Group, Inc. 2004 Long Term Incentive
  Plan
  5.1
  Opinion of Goulston & Storrs, P.C.
  23.1
  Consent of Deloitte & Touche LLP
  23.2
  Consent of Goulston & Storrs, P.C. (included in opinion filed as
  Exhibit 5.1)
  24.1
  Power of Attorney (included on signature page)
  -9-