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<SEC-DOCUMENT>0001206774-06-000048.txt : 20060113
<SEC-HEADER>0001206774-06-000048.hdr.sgml : 20060113
<ACCEPTANCE-DATETIME>20060113172052
ACCESSION NUMBER:		0001206774-06-000048
CONFORMED SUBMISSION TYPE:	S-8 POS
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20060113
DATE AS OF CHANGE:		20060113
EFFECTIVENESS DATE:		20060113

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMTECH SYSTEMS INC
		CENTRAL INDEX KEY:			0000720500
		STANDARD INDUSTRIAL CLASSIFICATION:	SPECIAL INDUSTRY MACHINERY, NEC [3559]
		IRS NUMBER:				860411215
		STATE OF INCORPORATION:			AZ
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		S-8 POS
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-09911
		FILM NUMBER:		06530749

	BUSINESS ADDRESS:	
		STREET 1:		131 S CLARK DR
		CITY:			TEMPE
		STATE:			AZ
		ZIP:			85281
		BUSINESS PHONE:		6029675146

	MAIL ADDRESS:	
		STREET 1:		131 SOUTH CLARK DRIVE
		CITY:			TEMPE
		STATE:			AZ
		ZIP:			85281

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	QUARTZ ENGINEERING & MATERIALS INC
		DATE OF NAME CHANGE:	19870715
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8 POS
<SEQUENCE>1
<FILENAME>as112265.htm
<DESCRIPTION>FORM S-8/A
<TEXT>
<html>

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<title></title>
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<p  align=right><font size="2" face="Times New Roman">As filed with the Securities and Exchange Commission on January 13, 2006<br> Registration No. 333-09911</font></p>

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<p  align="center">
<font size="5" face="Times New Roman"><b>SECURITIES AND EXCHANGE COMMISSION<br> </b></font>
<font size="3"><b>WASHINGTON, D.C. 20549</b></font></p>

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<p  align="center">
<font size="5" face="Times New Roman"><b>FORM S-8/A</b></font><br> <font size="3" face="Times New Roman"><b>POST-EFFECTIVE AMENDMENT NO. 1</b></font></p>
<p  align="center">
<font size="3" face="Times New Roman"><b>REGISTRATION STATEMENT UNDER<br> THE SECURITIES ACT OF 1933</b></font></p>

<hr size="2" width="21%" noshade color=black>

<br>
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  <p  align="center">
<font size="6" face="Times New Roman"><b>AMTECH   SYSTEMS, INC.</b></font></p>  </td>
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  <hr size="1" width="100%" noshade color=black>

  </td>
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<font size="1" face="Times New Roman"><b>(Exact   name of registrant as specified in its charter)</b></font></p>  </td>
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  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td width="48%" valign="bottom">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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  <td  valign="bottom">
  <p  align="center">
<font size="2" face="Times New Roman"><b>Arizona</b></font></p>  </td>
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  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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  <p  align="center">
<font size="2" face="Times New Roman"><b>86-0411215</b></font></p>  </td>
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  <hr size="1" width="100%" noshade color=black>

  </td>
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  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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  </td>
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  <p  align="center"><font size="1" face="Times New Roman"><b>(State or   other jurisdiction of<br>   incorporation or organization)</b></font></p>  </td>
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  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="bottom">
  <p  align="center">
<font size="1" face="Times New Roman"><b>(I.R.S.   Employer<br>   Identification No.)</b></font></p>  </td>
 </tr>
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  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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  <p  align="center">
<font size="2" face="Times New Roman"><b>131   South Clark Drive, Tempe, Arizona</b></font></p>  </td>
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  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="bottom">
  <p  align="center">
<font size="2" face="Times New Roman"><b>85281</b></font></p>  </td>
 </tr>
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  <hr size="1" width="100%" noshade color=black>

  </td>
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  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="bottom">
  <hr size="1" width="100%" noshade color=black>

  </td>
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  <p  align="center">
<font size="1" face="Times New Roman"><b>(Address of Principal Executive offices)</b></font></p>  </td>
  <td  valign="bottom">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="bottom">
  <p  align="center">
<font size="1" face="Times New Roman"><b>(Zip Code)</b></font></p>  </td>
 </tr>
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  <td  valign="bottom">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="bottom">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
 </tr>
 <tr>
  <td  colspan="3"  valign="bottom">
  <p  align="center">
<font size="2" face="Times New Roman"><b>Non-Employee   Directors Stock Option Plan</b></font></p>  </td>
 </tr>
 <tr>
  <td  colspan="3"  valign="bottom">
  <hr size="1" width="100%" noshade color=black>

  </td>
 </tr>
 <tr>
  <td  colspan="3"  valign="bottom">
  <p  align="center">
<font size="1" face="Times New Roman"><b>(Full title of the plan)</b></font></p>  </td>
 </tr>
 <tr>
  <td  valign="bottom">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="bottom">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="bottom">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
 </tr>
 <tr>
  <td  colspan="3"  valign="bottom">
  <p  align="center"><font size="2" face="Times New Roman"><b>Robert   T. Hass<br>   Amtech Systems, Inc.<br>   131 South Clark Drive<br>   Tempe, Arizona&#160; 85281</b></font></p>  </td>
 </tr>
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  <hr size="1" width="100%" noshade color=black>

  </td>
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  <p  align="center">
<font size="1" face="Times New Roman"><b>(Name and address of agent for service)</b></font></p>  </td>
 </tr>
 <tr>
  <td  valign="bottom">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="bottom">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="bottom">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
 </tr>
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  <td  colspan="3"  valign="bottom">
  <p  align="center">
<font size="2" face="Times New Roman"><b>(480)   967-5146</b></font></p>  </td>
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  <td  colspan="3"  valign="bottom">
  <hr size="1" width="100%" noshade color=black>

  </td>
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  <td  colspan="3"  valign="bottom">
  <p  align="center">
<font size="1" face="Times New Roman"><b>(Telephone number, including area code, of agent for   service)</b></font></p>  </td>
 </tr>
</table>

<p  align="center">
<font size="2" face="Times New Roman"><b>With copy to:</b></font></p>
<p  align="center">
<font size="2" face="Times New Roman"><b>Christopher D. Johnson, Esq.<br> Christopher A. Van Tuyl, Esq.<br> Squire, Sanders &amp; Dempsey L.L.P.<br> 40 North Central Avenue, Suite 2700<br> Phoenix, Arizona 85004<br> (602) 528-4000</b></font></p>

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<div style="page-break-before:always"></div>
<PAGE>
<br>

<p  align="center">
<font size="2" face="Times New Roman"><b>EXPLANATORY NOTE</b></font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to a Registration Statement on Form S-8 filed by Amtech Systems, Inc. (&#147;Amtech&#148; or the &#147;Registrant&#148;) with the Securities and Exchange Commission (&#147;SEC&#148;) on August 9, 1996 (Registration No. 333-09911), Amtech registered 200,000 shares of its common stock for issuance under the Non-Employee Directors Stock Option Plan (the &#147;Plan&#148;), which was subsequently reduced to 100,000 shares of common stock as a result of a reverse two-to-one stock split of Amtech&#146;s common stock on March 15, 1999.&#160; At Amtech&#146;s annual meeting of shareholders held on July 8, 2005, shareholders approved certain amendments to the Plan.&#160; The purpose of this Amendment (this &#147;Amendment&#148;) is to amend the previously filed Form S-8 described above by filing the amendments to the Plan as approved by Amtech&#146;s shareholders.</font></p>

<p  align="center"><font size="2" face="Times New Roman">2</font></p>

<div style="page-break-before:always"></div>
<PAGE>
<br>

<p  align="center">
<font size="2" face="Times New Roman"><b>PART I</b></font></p>
<p  align="center">
<font size="2" face="Times New Roman"><b>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</b></font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The documents containing the information specified in Part I, Items 1 and 2, will be delivered to current and former directors in accordance with Form S-8 and Rule 428 of the Securities Act of 1933, as amended (the &#147;Securities Act&#148;).</font></p>
<p  align="center">
<font size="2" face="Times New Roman"><b>PART II</b></font></p>
<p align="center">
<font size="2" face="Times New Roman"><b>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</b></font></p>
<table align="center"  border="0" style="border-collapse:collapse" cellspacing="0"  cellpadding="0"  width="100%">

 <tr>
  <td width="10%" valign="top">
  <p>
<font size="2" face="Times New Roman"><b>Item   3.</b></font></p>  </td>
  <td width="90%" valign="top">
  <p>
<font size="2" face="Times New Roman"><b>Incorporation   of Documents by Reference</b>.</font></p>  </td>
 </tr>
</table>

<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents are hereby incorporated by reference into this Amendment and shall be deemed a part hereof:</font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the Registration Statement filed with the SEC by Amtech on Form S-8 on August 9, 1996 (Registration No. 333-09911);</font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the Annual Report of Amtech on Form 10-K for the fiscal year ended September 30, 2005;</font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;all other reports filed by Amtech with the Securities and Exchange Commission pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (the &#147;Exchange Act&#148;) subsequent to September 30, 2005; and</font></p>

<p><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the description of Amtech&#146;s common stock contained in Amtech&#146;s registration statement filed pursuant to Section 12 of the Exchange Act.</font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents subsequently filed by Amtech with the SEC pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing such documents.</font></p>
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  <p>
<font size="2" face="Times New Roman"><b>Item   4.</b></font></p>  </td>
  <td width="90%" valign="top">
  <p>
<font size="2" face="Times New Roman"><b>Description   of Securities</b>.</font></p>  </td>
 </tr>
</table>

<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable. </font></p>
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  <td width="10%" valign="top">
  <p>
<font size="2" face="Times New Roman"><b>Item   5.</b></font></p>  </td>
  <td width="90%" valign="top">
  <p>
<font size="2" face="Times New Roman"><b>Interests   of Named Experts and Counsel</b>. </font></p>  </td>
 </tr>
</table>

<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.</font></p>

<p  align="center"><font size="2" face="Times New Roman">3</font></p>

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<br>

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  <td width="10%" valign="top">
  <p>
<font size="2" face="Times New Roman"><b>Item   6.</b></font></p>  </td>
  <td width="90%" valign="top">
  <p>
<font size="2" face="Times New Roman"><b>Indemnification   of Directors and Officers</b>.</font></p>  </td>
 </tr>
</table>

<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to Amtech&#146;s Articles of Incorporation, it shall indemnify any and all of its existing and former directors, officers, employees, and agents against all expenses incurred by them and each of them, including, but not limited to legal fees, judgments, penalties, and amounts paid in settlement or compromise, which may arise or be incurred, rendered, or levied in any legal action brought or threatened against any of them for or on account of any action or omission alleged to have been committed while acting within the scope of employment as director, officer, employee or agent of the corporation, whether or not any action is or has been filed against them and whether or not any settlement or compromise is approved by a court, indemnification shall be made by the corporation whether the legal action brought or threatened is by or in

the right of the corporation or by any other person.&#160; Whenever any existing or former director, officer, employee, or agent shall report to the President of the corporation or the chairman of the Board of Directors that he or she has incurred or may incur expenses, including, but not limited to, legal fees, judgments, penalties, and amounts paid in settlement or compromise in a legal action brought or threatened against him or her for or on account of any action or omission alleged to have been committed by him or her while acting within the scope of his or her employment as a director, officer, employee or agent of the corporation, the Board of Directors shall, at its next regular or at a special meeting held within a reasonable time thereafter, determine in good faith, whether in regard to the matter involved in the action or contemplated action, such person acted, failed to act, or refused to act willfully or with gross negligence or with fraudulent or criminal intent.&#160; If the Board of
Directors determines, in good faith, that such person did not act, fail to act, or refuse to act willfully or with gross negligence or with fraudulent or criminal intent, in regard to the matter involved in the action or contemplated action, such person acted, failed to act, or refused to act willfully or with gross negligence or with fraudulent criminal intent, indemnification shall be mandatory and shall be automatically extended as specified herein; provided, that the corporation shall have the right to refuse indemnification in any instance in which the person to whom indemnification would otherwise have been applicable shall have unreasonably refused to permit the corporation, at its own expense and through counsel of its own choosing, to defend him or her in the action.</font></p>

<p><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 10-851 of Arizona&#146;s Revised Statutes enables a corporation to eliminate or limit personal liability of members of its board of directors for violations of their fiduciary duty of care.&#160; However, Arizona law does not permit the elimination of a director&#146;s or officer&#146;s liability: (i) in connection with a proceeding by or in the right of the corporation in which the director was adjudged liable to the corporation; and (ii) in connection with any other proceeding charging improper financial benefit to the director, whether or not involving action in the director&#146;s official capacity, in which the director was adjudged liable on the basis that financial benefit was improperly received by the director.&#160; Insofar as indemnification for liabilities arising under the Securities Act may be permitted to
directors, officers or persons controlling Amtech pursuant to the foregoing provision, Amtech has been informed that in the opinion of the SEC such indemnification is against public policy as expressed in such Act and is therefore unenforceable.</font></p>
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  <td width="10%" valign="top">
  <p>
<font size="2" face="Times New Roman"><b>Item   7.</b></font></p>  </td>
  <td width="90%" valign="top">
  <p>
<font size="2" face="Times New Roman"><b>Exemption   from Registration Claimed</b>.</font></p>  </td>
 </tr>
</table>

<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.</font></p>
<p  align="center">
<font size="2" face="Times New Roman">4</font></p>

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<br>

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 <tr>
  <td width="10%" valign="top">
  <p><font size="2" face="Times New Roman"><b>Item   8.</b></font></p>  </td>
  <td width="90%" valign="top">
  <p>
<font size="2" face="Times New Roman"><b>Exhibits</b>.</font></p>  </td>
 </tr>
</table>

<BR>
<table align="center"  border="0" style="border-collapse:collapse" cellspacing="0"  cellpadding="0"  width="80%">

 <tr>
  <td width="10%" valign="bottom">
  <p align="center">
<font size="1" face="Times New Roman"><b>Exhibit<br>   Number</b></font></p>  </td>
  <td width="3%" valign="bottom">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td width="87%" valign="bottom">
  <p  align="center">
<font size="1" face="Times New Roman"><b>Description</b></font></p>  </td>
 </tr>
 <tr>
  <td  valign="bottom">
  <hr size="1" width="100%" noshade color=black>

  </td>
  <td  valign="bottom">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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  <hr size="1" width="100%" noshade color=black>

  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">4.1</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Non-Employee Directors Stock Option Plan*</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
    <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">4.2</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Amendment to the Non-Employee Directors Stock Option   Plan, effective July 8, 2005**</font></p>  </td>
 </tr>
 <tr>
    <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
    <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">4.3</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Form of Stock Option Agreement*</font></p>  </td>
 </tr>
 <tr>
    <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
    <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">5</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Opinion of Squire, Sanders &amp; Dempsey L.L.P.,   including consent*</font></p>  </td>
 </tr>
 <tr>
    <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
    <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">23.1</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Consent of Counsel (see Exhibit 5)</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
    <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">23.2</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Consent of Mayer Hoffman McCann P.C.***</font></p>  </td>
 </tr>
 <tr>
    <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
    <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">23.3</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Consent of KPMG LLP***</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">24</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Powers of Attorney (included on signature page)</font></p>  </td>
 </tr>
</table>

<BR>
<table align="center"  border="0" style="border-collapse:collapse" cellspacing="0"  cellpadding="0"  width="90%">

 <tr>
  <td  colspan="2" valign="top">
  <hr size="1"  align="Left" width="25%" noshade color=black>
  </td>
 </tr>

 <tr>
  <td width="5%" valign="top">
  <p>
<font size="2" face="Times New Roman">*</font></p>  </td>
  <td width="95%" valign="top">
  <p>
<font size="2" face="Times New Roman">Incorporated herein by reference to Amtech&#146;s Form   S-8, Registration No. 333-09911, filed with the SEC on August 9, 1996.</font></p>  </td>
 </tr>
 <tr>
   <td  valign="top">
  <p>
<font size="2" face="Times New Roman">**</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Incorporated herein by reference to Amtech&#146;s Form   10-K, filed with the SEC on December 29, 2005.</font></p>  </td>
 </tr>
 <tr>
   <td  valign="top">
  <p>
<font size="2" face="Times New Roman">***</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Filed herewith.</font></p>  </td>
 </tr>
</table>

<BR>

<table align="center"  border="0" style="border-collapse:collapse" cellspacing="0"  cellpadding="0"  width="100%">

 <tr>
  <td width="10%" valign="top">
  <p>
<font size="2" face="Times New Roman"><b>Item   9.</b></font></p>  </td>
  <td width="90%" valign="top">
  <p>
<font size="2" face="Times New Roman"><b>Undertakings</b>.</font></p>  </td>
 </tr>
</table>

<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned Registrant hereby undertakes:</font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</font></p>
<table align="center"  border="0" style="border-collapse:collapse" cellspacing="0"  cellpadding="0"  width="100%">

 <tr>
  <td width="15%" valign="top">
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td width="85%" valign="top">
  <p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To   include any prospectus required by Section 10(a)(3) of the Securities Act;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;&nbsp;&nbsp;To   reflect in the prospectus any facts or events arising after the effective   date of the registration statement (or the most recent post-effective   amendment thereof) which, individually or in the aggregate, represent a   fundamental change in the information set forth in the registration   statement.&#160; 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 SEC 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 &#147;Calculation of Registration Fee&#148; table in the
effective registration statement;</font></p>  </td>
 </tr>
</table>

<p  align="center">
<font size="2" face="Times New Roman">5</font></p>

<div style="page-break-before:always"></div>
<PAGE>
<br>

<table align="center"  border="0" style="border-collapse:collapse" cellspacing="0"  cellpadding="0"  width="100%">

 <tr>
  <td width="15%" valign="top">
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td width="85%" valign="top">
  <p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;&nbsp;&nbsp;To   include any material information with respect to the plan of distribution not   previously disclosed in the registration statement or any material change to   such information in the registration statement;</font></p>  </td>
 </tr>
</table>

<p><font size="2" face="Times New Roman"><i>provided, however</i>, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the SEC by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this registration statement.</font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial <i>bona fide</i> offering thereof.</font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;That, for the purpose of determining liability under the Securities Act to any purchaser: </font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If the Registrant is relying on Rule 430B under the Securities Act: </font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each prospectus filed by the Registrant pursuant to Rule 424(b)(3) under the Securities Act shall be deemed to be part of this registration statement as of the date the filed prospectus was deemed part of and included in this registration statement; and </font></p>

<p><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each prospectus required to be filed pursuant to Rule 424(b)(2), (b)(5), or (b)(7) under the Securities Act as part of this registration statement in reliance on Rule 430B under the Securities Act relating to an offering made pursuant to Rule 415(a)(1)(i), (vii), or (x) under the Securities Act for the purpose of providing the information required by Section 10(a) of the Securities Act shall be deemed to be part of and included in this registration statement as of the earlier of the date such form of prospectus is first used after effectiveness or the date of the first contract of sale of securities in the offering described in the
prospectus. As provided in Rule 430B under the Securities Act, for liability purposes of the issuer and any person that is at that date an underwriter, such date shall be deemed to be a new effective date of this registration statement, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. Provided, however, that no statement made in a registration statement or prospectus that is part of this registration statement or made in a document incorporated or deemed incorporated by reference into this registration statement or prospectus that is part of this registration statement will, as to a purchaser with a time of contract of sale prior to such effective date, supersede or modify any statement that was made in this registration statement or prospectus that was part of this registration statement or made in any such document immediately prior to such effective date; or </font></p>

<p  align="center"><font size="2" face="Times New Roman">6</font></p>

<div style="page-break-before:always"></div>
<PAGE>
<br>

<p>

<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;&nbsp;&nbsp;If
the Registrant is subject to Rule 430C under the Securities Act, each prospectus
filed pursuant to Rule 424(b) under the Securities Act as part of a registration
statement relating to an offering, other than registration statements relying on
Rule 430B under the Securities Act or other than prospectuses filed in reliance
on Rule 430A under the Securities Act, shall be deemed to be part of and
included in this registration statement as of the date it is first used after
effectiveness. Provided, however, that no statement made in a registration
statement or prospectus that is part of this registration statement or made in a
document incorporated or deemed incorporated by reference into this registration
statement or prospectus that is part of this registration statement will, as to
a purchaser with a time of contract of sale prior to such first use, supersede
or modify any statement that was made in this registration statement or
prospectus that was part of this registration statement or made in any such
document immediately prior to such date of first use. </font></p>

<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;That, for the purpose of determining liability of the Registrant under the Securities Act to any purchaser in the initial distribution of the securities, in a primary offering of securities of the Registrant pursuant to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means of any of the following communications, the Registrant will be a seller to the purchaser and will be considered to offer or sell such securities to such purchaser: </font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any preliminary prospectus or prospectus of the Registrant relating to the offering required to be filed pursuant to Rule 424 under the Securities Act; </font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;&nbsp;&nbsp;Any free writing prospectus relating to the offering prepared by or on behalf of the Registrant or used or referred to by the Registrant; </font></p>

<p><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;&nbsp;&nbsp;The portion of any other free writing prospectus relating to the offering containing material information about the Registrant or its securities provided by or on behalf of the Registrant; and </font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv)&nbsp;&nbsp;&nbsp;&nbsp;Any other communication that is an offer in the offering made by the Registrant to the purchaser. </font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&#146;s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#146;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial <i>bona fide</i> offering thereof.</font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.&#160; 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 of whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</font></p>

<p  align="center"><font size="2" face="Times New Roman">7</font></p>

<div style="page-break-before:always"></div>
<PAGE>
<br>

<p  align="center">
<font size="2" face="Times New Roman"><b>SIGNATURES</b></font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&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/A and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Tempe, State of Arizona, on January 13, 2006.</font></p>
<table align="center"  border="0" style="border-collapse:collapse" cellspacing="0"  cellpadding="0"  width="100%">

 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  colspan="2" valign="bottom">
  <p>
<font size="2" face="Times New Roman"><b>AMTECH SYSTEMS, INC.</b></font></p>  </td>
 </tr>
 <tr>
  <td width="58%" valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td width="7%" valign="bottom">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td width="35%" valign="bottom">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="bottom">
  <p>
<font size="2" face="Times New Roman">By:</font></p>  </td>
  <td  valign="bottom">
  <p>
<font size="2" face="Times New Roman">/s/ Robert T. Hass</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="bottom">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="bottom">
  <hr size="1" width="100%" noshade color=black>

  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="bottom">
  <p>
<font size="2" face="Times New Roman">Name:</font></p>  </td>
  <td  valign="bottom">
  <p>
<font size="2" face="Times New Roman">Robert T. Hass</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Title:</font></p>  </td>
  <td  valign="bottom">
  <p>
<font size="2" face="Times New Roman">Vice President &#150; Finance, Chief Financial Officer,   Secretary and Treasurer</font></p>  </td>
 </tr>
</table>

<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Jong S. Whang and Robert T. Hass, and each of them, his true and lawful attorney-in-fact and agent, with full power of substitution and re-substitution, for such person and in his name, place and stead, in any and all capacities, in connection with the registrant&#146;s registration statement on Form S-8 under the Securities Act of 1933, including to sign the registration statement in the name and on behalf of the registrant or on behalf of the undersigned as a director or officer of the registrant, and any and all amendments or supplements to the registration statement, including any and all stickers and post-effective amendments to the registration statement and to sign any and all additional registration statements relating to the same offering of securities as those that are covered by the
registration statement that are filed pursuant to Rule 462(b) under the Securities Act of 1933, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission and any applicable securities exchange or securities self-regulatory body, granting unto said attorney-in-fact and agent, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and agent, or his substitutes or substitute, may lawfully do or cause to be done by virtue hereof.</font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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.</font></p>

<table align="center"  border="0" style="border-collapse:collapse" cellspacing="0"  cellpadding="0"  width="100%">

 <tr>
  <td width="31%">
  <p align="center" style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman"><b>Signature</b></font></p>  </td>
  <td width="2%">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td width="45%">
  <p  align="center">
<font size="1" face="Times New Roman"><b>Title</b></font></p>  </td>
  <td width="2%">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td width="20%">
  <p  align="center">
<font size="1" face="Times New Roman"><b>Date</b></font></p>  </td>
 </tr>
 <tr>
  <td >
  <hr size="1" width="100%" noshade color=black>

  </td>
  <td >
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td >
  <hr size="1" width="100%" noshade color=black>

  </td>
  <td >
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td >
  <hr size="1" width="100%" noshade color=black>

  </td>
 </tr>
  <tr>
  <td >
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td >
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td >
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td >
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td >
  <p align="center">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>


 <tr>
  <td >
  <p style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">/s/ Jong S. Whang</font></p>  </td>
  <td  rowspan="3">
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  rowspan="3">
  <p>
<font size="2" face="Times New Roman">Chairman of the Board, President and Chief Executive   Officer</font></p>  </td>
  <td  rowspan="3">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  rowspan="3">
  <p align="center">
<font size="2" face="Times New Roman">January 13, 2006</font></p>  </td>
 </tr>
 <tr>
  <td >
  <hr size="1" width="100%" noshade color=black>

  </td>
 </tr>
 <tr>
  <td >
  <p style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">Jong S. Whang</font></p>  </td>
 </tr>
 <tr>
  <td >
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td >
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td >
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td >
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td >
  <p align="center">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td >
  <p style="margin-left:1em; text-indent:-1em"><font size="2" face="Times New Roman">/s/ Robert T. Hass</font></p>  </td>
  <td  rowspan="3">
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  rowspan="3">
  <p>
<font size="2" face="Times New Roman">Vice President &#150; Finance, Chief Financial Officer,   Secretary, Treasurer and Director</font></p>  </td>
  <td  rowspan="3">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  rowspan="3">
  <p align="center">
<font size="2" face="Times New Roman">January 13, 2006</font></p>  </td>
 </tr>
 <tr>
  <td >
  <hr size="1" width="100%" noshade color=black>

  </td>
 </tr>
 <tr>
  <td >
  <p style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">Robert T. Hass</font></p>  </td>
 </tr>
 <tr>
  <td >
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td >
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td >
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td >
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td >
  <p align="center">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td >
  <p style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">/s/ Robert M. Averick</font></p>  </td>
  <td  rowspan="3">
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  rowspan="3">
  <p>
<font size="2" face="Times New Roman">Director</font></p>  </td>
  <td  rowspan="3">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  rowspan="3">
  <p align="center">
<font size="2" face="Times New Roman">January 13, 2006</font></p>  </td>
 </tr>
 <tr>
  <td >
  <hr size="1" width="100%" noshade color=black>

  </td>
 </tr>
 <tr>
  <td >
  <p style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">Robert M. Averick</font></p>  </td>
 </tr>
  <tr>
  <td width="31%" >
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td width="2%" >
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td width="45%" >
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td width="2%">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td width="20%">
  <p align="center">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td >
  <p style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">/s/ Lawrence D. Firestone</font></p>  </td>
  <td  rowspan="3">
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  rowspan="3">
  <p>
<font size="2" face="Times New Roman">Director</font></p>  </td>
  <td  rowspan="3">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  rowspan="3">
  <p align="center">
<font size="2" face="Times New Roman">January 13, 2006</font></p>  </td>
 </tr>
 <tr>
  <td >
  <hr size="1" width="100%" noshade color=black>

  </td>
 </tr>
 <tr>
  <td >
  <p style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">Lawrence D. Firestone</font></p>  </td>
 </tr>
 <tr>
  <td >
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td >
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td >
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td >
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td >
  <p align="center">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td >
  <p style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">/s/ Robert F. King</font></p>  </td>
  <td  rowspan="3">
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  rowspan="3">
  <p>
<font size="2" face="Times New Roman">Director</font></p>  </td>
  <td  rowspan="3">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  rowspan="3">
  <p align="center">
<font size="2" face="Times New Roman">January 13, 2006</font></p>  </td>
 </tr>
 <tr>
  <td >
  <hr size="1" width="100%" noshade color=black>

  </td>
 </tr>
 <tr>
  <td >
  <p style="margin-left:1em; text-indent:-1em"><font size="2" face="Times New Roman">Robert F. King</font></p>  </td>
 </tr>
</table>

<p  align="center">
<font size="2" face="Times New Roman">8</font></p>

<div style="page-break-before:always"></div>
<PAGE>
<br>

<p  align="center">
<font size="2" face="Times New Roman"><b>EXHIBIT INDEX</b></font></p>



<table align="center"  border="0" style="border-collapse:collapse" cellspacing="0"  cellpadding="0"  width="80%">

 <tr>
  <td width="10%" valign="bottom">
  <p align="center">
<font size="1" face="Times New Roman"><b>Exhibit<br>   Number</b></font></p>  </td>
  <td width="3%" valign="bottom">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td width="87%" valign="bottom">
  <p  align="center">
<font size="1" face="Times New Roman"><b>Description</b></font></p>  </td>
 </tr>
 <tr>
  <td  valign="bottom">
  <hr size="1" width="100%" noshade color=black>

  </td>
  <td  valign="bottom">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="bottom">
  <hr size="1" width="100%" noshade color=black>

  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">4.1</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Non-Employee Directors Stock Option Plan*</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">4.2</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Amendment to the Non-Employee Directors Stock Option   Plan, effective July 8, 2005**</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">4.3</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Form of Stock Option Agreement*</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">5</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Opinion of Squire, Sanders &amp; Dempsey L.L.P.,   including consent*</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">23.1</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Consent of Counsel (see Exhibit 5)</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">23.2</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Consent of Mayer Hoffman McCann P.C.***</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">23.3</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Consent of KPMG LLP***</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p align="center" style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">24</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Powers of Attorney (included on signature page)</font></p>  </td>
 </tr>
</table>




<BR>
<table align="center"  border="0" style="border-collapse:collapse" cellspacing="0"  cellpadding="0"  width="90%">

 <tr>
  <td  colspan="2" valign="top">
  <hr size="1"  align="Left" width="25%" noshade color=black>

  </td>
 </tr>
 <tr>
  <td width="5%" valign="top">
  <p>
<font size="2" face="Times New Roman">*</font></p>  </td>
  <td width="95%" valign="top">
  <p>
<font size="2" face="Times New Roman">Incorporated herein by reference to Amtech&#146;s Form   S-8, Registration No. 333-09911, filed with the SEC on August 9, 1996.</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">**</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Incorporated herein by reference to Amtech&#146;s Form   10-K, filed with the SEC on December 29, 2005.</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">***</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Filed herewith.</font></p>  </td>
 </tr>
</table>

<p  align="center">
<font size="2" face="Times New Roman">9</font></p>





</body>

</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>2
<FILENAME>as112265ex232.htm
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
<html>

<head>
<title></title>
</head>

<body bgcolor="white">

<p  align=right><font size="2" face="Times New Roman"><b>Exhibit 23.2</b></font></p>
<p  align="center"><font size="2" face="Times New Roman">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</font></p>


<table align="center"  border="0" style="border-collapse:collapse" cellspacing="0"  cellpadding="0"  width="100%">
 <tr>
  <td valign="bottom">
  <p>
<font size=2 face="Times New Roman">To the Stockholders</font></p> </td>
</tr>
<tr>
  <td valign="bottom">
  <p><font size="2" face="Times New Roman">Amtech Systems, Inc.:</font></p>  </td>
 </tr>
</table>

<p><font size="2" face="Times New Roman">As independent registered public
accountants, we hereby consent to the incorporation by reference in the
registration statement No. 333-09911 on Form S-8/A of Amtech Systems, Inc. of
our report, dated December 15, 2005, with respect to the consolidated balance
sheet of Amtech Systems, Inc. and subsidiaries as of September 30, 2005 and the
related consolidated statements of operations, stockholders&#146; equity and
comprehensive income (loss) and cash flows for the year then ended, included in
the 2005 annual report on Form 10-K of Amtech Systems, Inc. and
subsidiaries.</font></p>
<table align="center"  border="0" style="border-collapse:collapse" cellspacing="0"  cellpadding="0"  width="100%">

 <tr>
  <td width="65%" valign="top">
  <p  align=right><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td width="35%" valign="bottom">
  <p><font size="2" face="Times New Roman">/s/ Mayer   Hoffman McCann P.C.</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p  align=right><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="bottom">
  <hr size="1" width="100%" noshade color=black>

  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="bottom">
  <p><font size="2" face="Times New Roman">Mayer   Hoffman McCann P.C.</font></p>  </td>
 </tr>

 <tr>
  <td  valign="top">
  <p><font size=2 face="Times New Roman">Phoenix, Arizona</font></p> </td>

<td  valign="top">
  <p><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
</tr>
<tr>
  <td  valign="bottom">
  <p><font size="2" face="Times New Roman">January 13, 2006</font></p>  </td>
<td  valign="top">
  <p><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
 </tr>
</table>

</body>

</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.3
<SEQUENCE>3
<FILENAME>as112265ex233.htm
<DESCRIPTION>EXHIBIT 23.3
<TEXT>
<html>

<head>
<title></title>
</head>

<body bgcolor="white">




<p  align=right><font size="2" face="Times New Roman"><b>Exhibit 23.3</b></font></p>
<p  align="center"><font size="2" face="Times New Roman">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</font></p>



<table align="center"  border="0" style="border-collapse:collapse" cellspacing="0"  cellpadding="0"  width="100%">
 <tr>
  <td  valign="bottom">
  <p><font size="2" face="Times New Roman">The Board of Directors</font></p>  </td>
 </tr>
 <tr>
  <td  valign="bottom">
  <p><font size="2" face="Times New Roman">Amtech Systems, Inc.:</font></p>  </td>
 </tr>
</table>

<p><font size="2" face="Times New Roman">We consent to the incorporation by
reference in the registration statement (No. 333-09911) on Form S-8/A of Amtech
Systems, Inc. of our report dated January 10, 2005, with respect to the
consolidated balance sheet of Amtech Systems, Inc. and subsidiaries as of
September 30, 2004, and the related consolidated statements of operations,
stockholders&#146; equity and comprehensive income (loss), and cash flows for
the years ended September 30, 2004 and 2003, which report appears in the annual
report on Form 10-K of Amtech Systems, Inc. for the year ended September 30,
2005.</font></p>
<table align="center"  border="0" style="border-collapse:collapse" cellspacing="0"  cellpadding="0"  width="100%">

 <tr>
  <td width="30%" valign="top">
  <p><font size="2" face="Times New Roman">/s/ KPMG LLP</font></p>  </td>
  <td width="70%" valign="top">
  <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>

<tr>
<td  valign="top">
  <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p><font size="2" face="Times New Roman">Phoenix,   Arizona</font></p>  </td>
  <td  valign="top">
  <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p><font size="2" face="Times New Roman">January 13,   2006</font></p>  </td>
  <td  valign="top">
  <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
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