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<SEC-DOCUMENT>0000944075-07-000017.txt : 20070326
<SEC-HEADER>0000944075-07-000017.hdr.sgml : 20070326
<ACCEPTANCE-DATETIME>20070326172953
ACCESSION NUMBER:		0000944075-07-000017
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20070326
DATE AS OF CHANGE:		20070326
EFFECTIVENESS DATE:		20070326

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SOCKET COMMUNICATIONS INC
		CENTRAL INDEX KEY:			0000944075
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRONIC COMPUTERS [3571]
		IRS NUMBER:				943155066
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-141587
		FILM NUMBER:		07719098

	BUSINESS ADDRESS:	
		STREET 1:		39700 EUREKA DRIVE
		CITY:			NEWARK
		STATE:			CA
		ZIP:			94560-4808
		BUSINESS PHONE:		5109333000

	MAIL ADDRESS:	
		STREET 1:		39700 EUREKA DRIVE
		CITY:			NEWARK
		STATE:			CA
		ZIP:			94560-4808
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>s8.htm
<DESCRIPTION>S-8
<TEXT>
<HTML>
<HEAD></HEAD><BODY bgcolor=white>
<div align="right"><font face="Times New Roman, Times, serif" size="3"> <b><font size="2">As
  filed with the Securities and Exchange Commission on March 26, 2007<br>
  &#9;&#9;&#9;&#9;Registration No. 333-&nbsp;</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</b></font>
</div>
<DIV align=left>
  <hr align="LEFT" size=4>
</DIV>
<P ALIGN="JUSTIFY"><font face="Times New Roman, Times, serif" size="3"><B><U>&#9;</u></b></font></P>
<P ALIGN="CENTER">
<CENTER>
  <table BORDER=0 cellspacing=0 width=720 cellpadding="0" align="center">
    <tr>
      <td valign="TOP" colspan=3> <b><font face="Times New Roman" size=1>
        <p align="CENTER"></p>
        </font><font face="Times New Roman" size=5>
        <p align="CENTER">SECURITIES AND EXCHANGE COMMISSION
        </font></b></td>
    </tr>
    <tr>
      <td valign="TOP" colspan=3 height="20"> <b><font face="Times New Roman" size=3>
        <p align="CENTER">Washington, DC 20549
        </font></b></td>
    </tr>
    <tr>
      <td valign="TOP" colspan=3 height="16">
        <div align="center">____________________</div>
      </td>
    </tr>
    <tr valign="bottom">
      <td colspan=3 height="34"> <b><font face="Times New Roman" size=5>
        <p align="CENTER">FORM S-8
        </font></b></td>
    </tr>
    <tr>
      <td valign="TOP" colspan=3> <b><font face="Times New Roman" size=3>
        <p align="CENTER">REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
        </font></b></td>
    </tr>
    <tr>
      <td valign="TOP" colspan=3>
        <div align="center">____________________ </div>
      </td>
    </tr>
    <tr valign="bottom">
      <td colspan=3 height="36"> <b><font face="Times New Roman" size=5>
        <p align="CENTER">SOCKET COMMUNICATIONS, INC.
        </font></b></td>
    </tr>
    <tr>
      <td valign="TOP" colspan=3> <font face="Times New Roman" size=1>
        <p align="CENTER">(Exact name of Registrant as specified in its charter)
        </font></td>
    </tr>
    <tr>
      <td valign="TOP" colspan=3 height="13">
        <p align="CENTER">____________________<u><font face="Times New Roman" size="3">
          </font></u>
      </td>
    </tr>
    <tr>
      <td width="33%" valign="TOP" height=1>
        <p></p>
      </td>
      <td width="33%" valign="TOP" height=1>
        <p></p>
      </td>
      <td width="34%" valign="TOP" height=1>
        <p></p>
      </td>
    </tr>
    <tr>
      <td width="33%" valign="TOP"> <b><font face="Times New Roman" size=3>
        <p align="CENTER">DELAWARE
        </font></b></td>
      <td width="33%" valign="TOP">&nbsp;</td>
      <td width="34%" valign="TOP"> <b><font face="Times New Roman" size=3>
        <p align="CENTER">94-3155066
        </font></b></td>
    </tr>
    <tr>
      <td width="33%" valign="TOP">
        <p align="CENTER"> </p>
        <font face="Times New Roman" size=1>
        <p align="CENTER"><b>(</b>State or other jurisdiction of incorporation
          or organization)
        </font></td>
      <td width="33%" valign="TOP">&nbsp;</td>
      <td width="34%" valign="TOP">
        <p align="CENTER"> </p>
        <font face="Times New Roman" size=1>
        <p align="CENTER">(I.R.S. Employer Identification Number)
        </font></td>
    </tr>
    <tr>
      <td width="33%" valign="TOP">&nbsp;</td>
      <td width="33%" valign="TOP"> <b><font face="Times New Roman" size=3>
        <p align="CENTER">39700 Eureka Drive<br>
          Newark, CA 94560</p>
        </font></b></td>
      <td width="34%" valign="TOP">&nbsp;</td>
    </tr>
    <tr>
      <td valign="TOP" colspan=3> <font face="Times New Roman" size=1>
        <p align="CENTER">(Address of principal executive offices)
        </font></td>
    </tr>
    <tr valign="top">
      <td colspan=3 height=14>
        <div align="center">____________________</div>
      </td>
    </tr>
    <tr valign="bottom">
      <td colspan=3 height="19"><b><font face="Times New Roman">
        <p align="CENTER">2004 EQUITY INCENTIVE PLAN</p>
        </font></b></td>
    </tr>
    <tr>
      <td valign="TOP" colspan=3> <font face="Times New Roman" size=1>
        <p align="CENTER">(Full title of the plans)
        </font></td>
    </tr>
    <tr>
      <td valign="TOP" colspan=3 height=19>
        <p align="CENTER">____________________
      </td>
    </tr>
    <tr>
      <td width="33%" valign="TOP" height="84">&nbsp;</td>
      <td width="33%" valign="bottom" height="84"><b><font face="Times New Roman" size=1>
        <p align="CENTER"><font size="2">David W. Dunlap<br>
          Chief Financial Officer<br>
          Socket Communications, Inc<br>
          39700 Eureka Drive<br>
          Newark, CA 94560<br>
          (510) 933-3000 </font></p>
        </font></b></td>
      <td width="34%" valign="TOP" height="84">&nbsp;</td>
    </tr>
    <tr>
      <td valign="TOP" colspan=3> <font face="Times New Roman" size=1>
        <p align="CENTER">(Name, address, and telephone number, including area
          code, of agent for service)
        </font></td>
    </tr>
    <tr>
      <td colspan="3" valign="TOP" height=19>
        <p align="center">____________________</p>
      </td>
    </tr>
    <tr>
      <td width="33%" valign="TOP" height="26">&nbsp;</td>
      <td width="33%" valign="bottom" height="26"> <i><font face="Times New Roman" size=3>
        <p align="CENTER">Copy to:
        </font></i></td>
      <td width="34%" valign="TOP" height="26">&nbsp;</td>
    </tr>
    <tr>
      <td width="33%" valign="TOP" height="73">&nbsp;</td>
      <td width="33%" valign="TOP" height="73"> <b><font face="Times New Roman" size=1>
        <p align="CENTER"><font size="2">Herbert P. Fockler, Esq.<br>
          Wilson Sonsini Goodrich &amp; Rosati<br>
          Professional Corporation<br>
          650 Page Mill Road<br>
          Palo Alto, CA 94304-1050<br>
          (650) 493-9300 </font></p>
        </font></b></td>
      <td width="34%" valign="TOP" height="73">&nbsp;</td>
    </tr>
    <tr>
      <td valign="TOP" colspan=3>&nbsp;</td>
    </tr>
  </TABLE>
</CENTER>
<p></P>
<table BORDER cellspacing=1 bordercolor="#000000" cellpadding=1 width=100% align="center">
  <tr>
    <td valign="BOTTOM" colspan=5 height="34">
      <div align="center"><b><font face="Times New Roman" size=3>CALCULATION OF
        REGISTRATION FEE</font></b> </div>
    </td>
  </tr>
  <tr valign="bottom">
    <td width="37%" height="63"> <font face="Times New Roman" size=3>
      <p align="center"><b><font size="2">Title of Each Class of Securities to
        be Registered</font> </b>
      </font></td>
    <td width="12%" height="63"> <font face="Times New Roman" size=3>
      <p align="CENTER"><b><font size="2">Amount to be Registered </font></b>
      </font></td>
    <td width="17%" height="63"> <font face="Times New Roman" size=3>
      <p align="CENTER"><b><font size="2">Proposed Maximum Offering Price Per
        Share (2) </font></b></p>
      </font></td>
    <td width="17%" height="63"> <font face="Times New Roman" size=3>
      <p align="CENTER"><b><font size="2">Proposed Maximum Aggregate Offering
        Price (2)</font> </b></p>
      </font></td>
    <td width="17%" height="63"> <font face="Times New Roman" size=3>
      <p align="CENTER"><b><font size="2">Amount of <br>
        Registration Fee </font></b>
      </font></td>
  </tr>
  <tr valign="bottom">
    <td width="37%" height="23">
      <div align="left"><font size="2">Common Stock, par value $0.001 per share
        (1)</font></div>
    </td>
    <td width="12%" height="23">
      <p align="center"></p>
      <div align="center"><font face="Times New Roman, Times, serif" size="2">1,608,490
        shares</font></div>
    </td>
    <td width="17%" height="23">
      <p align="center"></p>
      <p align="center"><font face="Times New Roman, Times, serif" size="2">$
        0.74</font></p>
    </td>
    <td width="17%" height="23">
      <div align="center"><font size="2">$ 1,190,282.00</font></div>
    </td>
    <td width="17%" height="23">
      <p align="center"></p>
      <p align="center"><font face="Times New Roman, Times, serif" size="2">$
        36.54 </font></p>
    </td>
  </tr>
</TABLE>
<FONT SIZE=1>
<P ALIGN="JUSTIFY"><font face="Times New Roman, Times, serif" size="3"><br>
  <font size="2">(1) Shares of Common Stock of Socket Communications, Inc. to
  be registered under the 2004 Equity Incentive Plan.<br>
  (2) Estimated in accordance with Rules 457(c) and 457(h) under the Securities
  Act of 1933 solely for the purpose of calculating registration fee. In accordance
  with Rules 457(c) and 457(h), the computation uses $0.74 per share price, based
  on 85% of the average of the high and low sale prices for the Common Stock of
  Socket Communications, Inc. reported by the Nasdaq Global Market on March 19,
  2007.</font><br>
  </font></P>
</FONT>
<hr align="LEFT" size=4>
<font face="Times New Roman, Times, serif" size="3">&#9;</font>
<P ALIGN="center">&nbsp;</P>
<P ALIGN="center"><font face="Times New Roman, Times, serif" size="3">SOCKET COMMUNICATIONS,
  INC.<br>
  REGISTRATION STATEMENT ON FORM S-8 <br>
  </font></P>
<P ALIGN="center"><font face="Times New Roman, Times, serif" size="3">PART II<br>
  </font></P>
<P ALIGN="center"><font face="Times New Roman, Times, serif" size="3">INFORMATION
  REQUIRED IN REGISTRATION STATEMENT</font></P>
<P ALIGN="left"><font face="Times New Roman, Times, serif" size="3"><br>
  <b>Item 3. Incorporation of Documents by Reference.</b></font></P>
<p><font face="Times New Roman, Times, serif" size="3"> The following documents
  and information previously filed with the Securities and Exchange Commission
  by Socket Communications, Inc. (the "Registrant") are hereby incorporated by
  reference in this Registration Statement:<br>
  </font></p>
<P ALIGN="left"><font face="Times New Roman, Times, serif" size="3">(a) The Registrant's
  Annual Report on Form 10-K for the fiscal year ended December 31, 2006 filed
  pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as
  amended (the "Exchange Act").<br>
  </font></P>
<P ALIGN="left"><font face="Times New Roman, Times, serif" size="3">(b) The Registrant's
  Current Reports on Form 8-K filed with the Securities and Exchange Commission
  on January 3, 2007, February 2, 2007 and February 21, 2007.</font></P>
<P ALIGN="left">(c) The description of the Registrant's Common Stock contained
  in the Registrant's Registration Statement on Form 8-A filed with the Commission
  on April 11, 1995 and as amended on Form 8-A/A filed with the Commission on
  June 15, 1995, registering such shares pursuant to Section 12 of the Exchange
  Act, including any amendment or report updating such descriptions.</P>
<P ALIGN="left"><font face="Times New Roman, Times, serif" size="3">All documents
  filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the
  Exchange Act subsequent to the filing of this Registration Statement, and 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 in this Registration Statement
  and to be part hereof from the date of filing of such documents.<br>
  </font></P>
<P ALIGN="left"><font face="Times New Roman, Times, serif" size="3"><b>Item 4.
  Description of Securities.</b><br>
  </font></P>
<P ALIGN="left"><font face="Times New Roman, Times, serif" size="3">Not applicable.<br>
  <b><br>
  Item 5. Interests of Named Experts and Counsel.</b></font><font face="Times New Roman, Times, serif" size="3"><br>
  </font></P>
<P ALIGN="left"><font face="Times New Roman, Times, serif" size="3">Not applicable.<br>
  </font></P>
<P ALIGN="left"><font face="Times New Roman, Times, serif" size="3"><b>Item 6.
  Indemnification of Directors and Officers.<br>
  </b></font></P>
<P ALIGN="left">Section 145 of the Delaware General Corporation Law (the "Delaware
  Law") authorizes a court to award, or a corporation's Board of Directors to
  grant, indemnity to directors and officers in terms sufficiently broad to permit
  such indemnification under certain circumstances for liabilities (including
  reimbursement for expenses incurred) arising under the Securities Act of 1933,
  as amended (the "Securities Act"). Article VII of the Registrant's Certificate
  of Incorporation and Article VI of the Registrant's Bylaws provide for indemnification
  of the Registrant's directors and officers and authorize indemnification of
  employees and other agents to the maximum extent permitted by Delaware Law.
  In addition, the Registrant has entered into Indemnification Agreements with
  its officers and directors and certain stockholders.</P>
<P ALIGN="left"><font face="Times New Roman, Times, serif" size="3"> Insofar as
  indemnification by Registrant for liabilities arising under the Securities Act
  may be permitted to its directors, officers and controlling persons pursuant
  to the provisions referenced above or otherwise, the Registrant has been advised
  that in the opinion of the Securities and Exchange Commission such indemnification
  is against public policy as expressed in the Securities Act and is, therefore,
  unenforceable. In the event that a claim for indemnification against such liabilities
  (other than the payment by Registrant of expenses incurred or paid by one of
  Registrant's directors, officers, or controlling persons 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 hereunder,
  Registrant will, unless in the opinion of Registrant's counsel the matter has
  been settled by controlling precedent, submit to a court of appropriate jurisdiction
  the question whether such indemnification by it is against public policy as
  expressed in the Securities Act and will be governed by the final adjudication
  of such issue.</font></P>
<div align="center"><font face="Times New Roman, Times, serif" size="3">II-2<br>
  </font></div>
<hr align="LEFT" size=4>
<p align="left"><font face="Times New Roman, Times, serif" size="3"><b>Item 7.
  Exemption from Registration Claimed.</b><br>
  </font></p>
<P ALIGN="left"><font face="Times New Roman, Times, serif" size="3">Not applicable.<br>
  </font></P>
<P ALIGN="left"><font face="Times New Roman, Times, serif" size="3"><b>Item 8.
  Exhibits.</b> </font></P>
<table border=0 cellspacing=0 cellpadding=0 width=800 align="center">
  <tr valign="bottom">
    <td colspan="2" height="34" style="border-bottom: 1px solid #000000">
      <p align="center"><font face="Times New Roman" size="3">Exhibit<br>
        Number</font></p>
    </td>
    <td width="10%" >&nbsp;</td>
    <td width="85%" height="34" style="border-bottom: 1px solid #000000">
      <p align="center"><font face="Times New Roman" size="3">Description<u> </u></font></p>
    </td>
  </tr>
  <tr valign="top">
    <td width="9%" height="12">&nbsp;&nbsp</td>
    <td width="6%" height="12">&nbsp;&nbsp</td>
    <td width="10%">&nbsp;</td>
    <td width="85%" height="12">&nbsp;&nbsp</td>
  </tr>
  <tr valign="top">
    <td width="9%" height="24">
      <p align="right"><font face="Times New Roman" size="3">4.1</font>
    </td>
    <td width="6%" height="24">
      <p align="left">(1)
    </td>
    <td width="10%">&nbsp;</td>
    <td width="85%" height="24">
      <p>2004 Equity Incentive Plan.
    </td>
  </tr>
  <tr valign="top">
    <td width="9%" height="15">
      <div align="right"><font face="Times New Roman" size=3>5.1</font></div>
    </td>
    <td width="6%" height="15">
      <div align="center"></div>
    </td>
    <td width="10%">&nbsp;</td>
    <td width="85%" height="15">Opinion of Wilson Sonsini Goodrich & Rosati, P.C.</td>
  </tr>
  <tr valign="top">
    <td width="9%" height="22">
      <p align="right"><font face="Times New Roman" size="3">23.1</font></p>
    </td>
    <td width="6%" height="22">
      <p align="center">&nbsp;</p>
    </td>
    <td width="10%">&nbsp;</td>
    <td width="85%" height="22">
      <p>Consent of Wilson Sonsini Goodrich & Rosati, P.C. (contained in Exhibit
        5.1).</p>
    </td>
  </tr>
  <tr valign="top">
    <td width="9%">
      <p align="right"><font face="Times New Roman" size=3>23.2</font>
    </td>
    <td width="6%">
      <p align="center">&nbsp;
    </td>
    <td width="10%">&nbsp;</td>
    <td width="85%">
      <p>Consent of Moss Adams LLP, Independent Registered Public Accounting Firm.
    </td>
  </tr>
  <tr valign="top">
    <td width="9%">
      <p align="right"><font face="Times New Roman" size="3">24.1</font>
    </td>
    <td width="6%">
      <p align="center">&nbsp;
    </td>
    <td width="10%">&nbsp;</td>
    <td width="85%">
      <p>Power of Attorney (see page II-5).
    </td>
  </tr>
</table>
<table width="800" border="0" cellspacing="0" cellpadding="0" align="center">
  <tr valign="bottom">
    <td height="28">
      <hr NOSHADE align="LEFT" width="120">
      <div align="left">
        <p>(1) Incorporated by reference to the Company's Definitive Proxy Statement
          filed on April 29, 2004.</p>
      </div>
    </td>
  </tr>
</table>
<p><font face="Times New Roman, Times, serif" size="3"><b>Item 9. Undertakings.</b><br>
  </font></p>
<blockquote>
  <p><font face="Times New Roman, Times, serif" size="3">(a) The undersigned Registrant
    hereby undertakes:<br>
    </font></p>
  <blockquote>
    <p><font face="Times New Roman, Times, serif" size="3">(1) To file, during
      any period in which offers or sales are being made, a post-effective amendment
      to this registration statement:<br>
      </font></p>
    <blockquote>
      <p><font face="Times New Roman, Times, serif" size="3">(i) To include any
        prospectus required by Section 10(a)(3) of the Securities Act;<br>
        </font></p>
      <p>(ii) To reflect in the prospectus any facts or events arising after the
        effective date of this 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 this registration
        statement. Notwithstanding the foregoing, any increase or decrease in
        volume of securities offered (if the total dollar value of securities
        offered would not exceed that which was registered) and any deviation
        from the low or high end of the estimated maximum offering range may be
        reflected in the form of prospectus filed with the Commission pursuant
        to Rule 424(b) if, in the aggregate, the changes in volume and price represent
        no more than a 20 percent change in the maximum aggregate offering price
        set forth in the "Calculation of Registration Fee" table in the effective
        registration statement;</p>
    </blockquote>
  </blockquote>
</blockquote>
<div align="center"><font face="Times New Roman, Times, serif" size="3">II-3<br>
  </font></div>
<hr align="LEFT" size=4>
<blockquote>
  <blockquote>
    <blockquote>
      <p><font face="Times New Roman, Times, serif" size="3">(iii) To include
        any material information with respect to the plan of distribution not
        previously disclosed in this registration statement or any material change
        to such information in this registration statement.</font></p>
    </blockquote>
  </blockquote>
</blockquote>
<p><font face="Times New Roman, Times, serif" size="3"> <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 periodic reports filed with or furnished to the Securities and Exchange Commission
  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>
<blockquote>
  <blockquote>
    <p><font face="Times New Roman, Times, serif" size="3">(2) 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 bona fide offering thereof.<br>
      </font></p>
    <p><font face="Times New Roman, Times, serif" size="3">(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.
      </font></p>
    <p>(4) That, for the purpose of determining liability of the Registrant under
      the Securities Act to any purchaser in the initial distribution of the securities,
      the Registrant undertakes that 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: (i) any preliminary
      prospectus or prospectus of the Registrant relating to the offering required
      to be filed pursuant to Rule 424; (ii) any free writing prospectus relating
      to the offering prepared by or on behalf of the Registrant or used or referred
      to by the Registrant; (iii) 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 (iv) any
      other communication that is an offer in the offering made by the Registrant
      to the purchaser.</p>
  </blockquote>
  <p>(b) The undersigned Registrant hereby undertakes that, for purposes of determining
    any liability under the Securities Act, each filing of the Registrant'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's annual report
    pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference
    in this 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 an initial bona fide offering thereof.</p>
  <p>(c) 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 Securities and Exchange Commission
    such indemnification is against public policy as expressed in the Securities
    Act and is, therefore, unenforceable. In the event that a claim for indemnification
    against such liabilities (other than the payment by the Registrant of expenses
    incurred or paid by a director, officer or controlling person of the Registrant
    in the successful defense of any action, suit or proceeding) is asserted by
    such director, officer or controlling person in connection with the securities
    being registered, the Registrant will, unless in the opinion of its counsel
    the matter has been settled by controlling precedent, submit to a court of
    appropriate jurisdiction the question whether such indemnification by it is
    against public policy as expressed in the Securities Act and will be governed
    by the final adjudication of such issue.</p>
  <p>&nbsp; </p>
</blockquote>
<div align="center"><font face="Times New Roman, Times, serif" size="3">II-4<br>
  </font></div>
<hr align="LEFT" size=4>
<p align="center"></p>
<p align="center"></p>
<p align="center"></p>
<p align="center"></p>
<p align="center"></p>
<p align="center"></p>
<p align="center"></p>
<p align="center"><font face="Times New Roman, Times, serif" size="3"><b>SIGNATURES
  </b></font></p>
<p align="JUSTIFY"><font face="Times New Roman, Times, serif" size="3"><b>THE
  REGISTRANT</b><br>
  </font></p>
<p align="JUSTIFY">Pursuant to the requirements of the Securities Act of 1933,
  the Registrant certifies that it has reasonable grounds to believe that it meets
  all of the requirements for filing on Form S-8 and has duly caused this Registration
  Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
  in the City of Newark, State of California, on this 22nd day of March, 2007.<br>
  <br>
</p>
<table width="40%" border="0" align="right">
  <tr>
    <td>SOCKET COMMUNICATIONS, INC.</td>
  </tr>
  <tr>
    <td>
      <div align="left">By: <u>/s/ David W. Dunlap</u></div>
    </td>
  </tr>
  <tr>
    <td>
      <div align="left">David W. Dunlap</div>
    </td>
  </tr>
  <tr>
    <td>
      <div align="left"><font face="Times New Roman, Times, serif" size="3">Chief
        Financial Officer and Vice President of</font></div>
    </td>
  </tr>
  <tr>
    <td>
      <div align="left"><font face="Times New Roman, Times, serif" size="3">Finance
        and Administration</font></div>
    </td>
  </tr>
</table>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p align="JUSTIFY">&nbsp;</p>
<p align="JUSTIFY"><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">
  </font><font face="Times New Roman, Times, serif" size="2"> </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  &nbsp;</font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font></p>
<dir>
  <dir>
    <dir>
      <dir>
        <dir>
          <dir>
            <dir>
              <dir>
                <dir>
                  <p align="JUSTIFY"></p>
                </dir>
              </dir>
            </dir>
          </dir>
        </dir>
      </dir>
    </dir>
  </dir>
</dir>
<p align="center"><font face="Times New Roman, Times, serif" size="3"><b>&#9;</b></font></p>
<p align="center">&nbsp;</p>
<p align="center"><font face="Times New Roman, Times, serif" size="3"><b>POWER
  OF ATTORNEY</b></font></p>
<p align="JUSTIFY">KNOW ALL PERSONS BY THESE PRESENTS, that each person whose
  signature appears below constitutes and appoints, jointly and severally, Kevin
  J. Mills and David Dunlap, and each one of them individually, as his attorneys-in-fact,
  each with the power of substitution, for him in any and all capacities, to sign
  any and all amendments to this Registration Statement on Form S-8 and to file
  the same, with exhibits thereto and other documents in connection therewith,
  with the Securities and Exchange Commission, hereby ratifying and confirming
  all that each of said attorney-in-fact, or his substitute or substitutes, may
  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 below by
  the following persons on behalf of the Registrant and in the capacities and
  on the dates indicated.</p>
<p align="JUSTIFY"></p>
<p align="LEFT">
<table cellspacing=0 border=0 cellpadding=8 width=680 align="center">
  <tr>
    <td width="28%" valign="TOP" height="39" style="border-bottom: 1px solid #000000">
      <p align="center"><font face="Times New Roman, Times, serif" size="3">Signature<u>
        </u> </font>
    </td>
    <td width="3%" valign="TOP" height="39">
      <div align="center"></div>
    </td>
    <td width="46%" valign="TOP" height="39" style="border-bottom: 1px solid #000000">
      <p align="center"><font face="Times New Roman, Times, serif" size="3">Title<u>
        </u> </font>
    </td>
    <td width="2%" valign="TOP" height="39">
      <div align="center"></div>
    </td>
    <td width="21%" valign="TOP" height="39" style="border-bottom: 1px solid #000000">
      <p align="center"><font face="Times New Roman, Times, serif" size="3">Date
        </font>
    </td>
  </tr>
  <tr>
    <td width="28%" valign="TOP" height="51"> <font face="Times New Roman, Times, serif" size="3"><u>
      <u>/s/Kevin Mills&#9;</u><br>
      </u>Kevin Mills</font></td>
    <td width="3%" valign="TOP" height="51">&nbsp;</td>
    <td width="46%" valign="TOP" height="51">
      <p><font face="Times New Roman, Times, serif" size="3">President and Chief
        Executive Officer <br>
        (Principal Executive Officer) and Director</font>
    </td>
    <td width="2%" valign="TOP" height="51">&nbsp;</td>
    <td width="21%" valign="TOP" height="51">
      <p>March 22, 2007
    </td>
  </tr>
  <tr>
    <td width="28%" valign="TOP" height="67">
      <p><font face="Times New Roman, Times, serif" size="3"><u>/s/ David&nbsp;W.
        Dunlap &#9;<br>
        </u>David&nbsp;W. Dunlap</font>
    </td>
    <td width="3%" valign="TOP" height="67">&nbsp;</td>
    <td width="46%" valign="TOP" height="67">
      <p><font face="Times New Roman, Times, serif" size="3">Chief Financial Officer
        and Vice President of Finance and Administration <br>
        (Principal Financial and Accounting Officer) </font>
    </td>
    <td width="2%" valign="TOP" height="67">&nbsp;</td>
    <td width="21%" valign="TOP" height="67">
      <p>March 22, 2007
    </td>
  </tr>
  <tr>
    <td width="28%" valign="TOP" height="42">
      <p><font face="Times New Roman, Times, serif" size="3"><u>/s/ Charlie Bass&#9;</u><br>
        Charlie Bass</font>
    </td>
    <td width="3%" valign="TOP" height="42">&nbsp;</td>
    <td width="46%" valign="TOP" height="42">
      <p><font face="Times New Roman, Times, serif" size="3">Chairman of the Board
        </font>
    </td>
    <td width="2%" valign="TOP" height="42">&nbsp;</td>
    <td width="21%" valign="TOP" height="42">
      <p>March 22, 2007
    </td>
  </tr>
  <tr>
    <td width="28%" valign="TOP">
      <p><font face="Times New Roman, Times, serif" size="3"><u>/s/ Micheal Gifford&#9;</u><br>
        Micheal Gifford</font>
    </td>
    <td width="3%" valign="TOP">&nbsp;</td>
    <td width="46%" valign="TOP">
      <p><font face="Times New Roman, Times, serif" size="3">Executive Vice President
        and Director </font>
    </td>
    <td width="2%" valign="TOP">&nbsp;</td>
    <td width="21%" valign="TOP">
      <p>March 22, 2007
    </td>
  </tr>
  <tr>
    <td width="28%" valign="TOP">
      <p><font face="Times New Roman, Times, serif" size="3"><u> /s/ Enzo Torresi&#9;</u><br>
        Enzo Torresi</font>
    </td>
    <td width="3%" valign="TOP">&nbsp;</td>
    <td width="46%" valign="TOP">
      <p><font face="Times New Roman, Times, serif" size="3">Director </font>
    </td>
    <td width="2%" valign="TOP">&nbsp;</td>
    <td width="21%" valign="TOP">
      <p><font face="Times New Roman, Times, serif" size="3">March 22, 2007</font>
    </td>
  </tr>
  <tr>
    <td width="28%" valign="TOP">
      <p><font face="Times New Roman, Times, serif" size="3"><u>/s/ Gianluca Rattazzi</u><br>
        Gianluca Rattazzi</font>
    </td>
    <td width="3%" valign="TOP">&nbsp;</td>
    <td width="46%" valign="TOP">
      <p><font face="Times New Roman, Times, serif" size="3">Director </font>
    </td>
    <td width="2%" valign="TOP">&nbsp;</td>
    <td width="21%" valign="TOP">
      <p> March 22, 2007
    </td>
  </tr>
  <tr>
    <td width="28%" valign="TOP" height="55">
      <p><font face="Times New Roman, Times, serif" size="3"><u>/s/ Peter Sealey</u><br>
        Peter Sealey</font>
    </td>
    <td width="3%" valign="TOP" height="55">&nbsp;</td>
    <td width="46%" valign="TOP" height="55">
      <p><font face="Times New Roman, Times, serif" size="3">Director </font>
    </td>
    <td width="2%" valign="TOP" height="55">&nbsp;</td>
    <td width="21%" valign="TOP" height="55"> <font face="Times New Roman, Times, serif" size="3">
      March 22, 2007</font> </td>
  </tr>
  <tr>
    <td width="28%" valign="TOP" height="55">
      <p><font face="Times New Roman, Times, serif" size="3"><u>/s/ Leon Malmed&#9;</u><br>
        Leon Malmed</font>
    </td>
    <td width="3%" valign="TOP" height="55">&nbsp;</td>
    <td width="46%" valign="TOP" height="55">
      <p><font face="Times New Roman, Times, serif" size="3">Director </font>
    </td>
    <td width="2%" valign="TOP" height="55">&nbsp;</td>
    <td width="21%" valign="TOP" height="55"> <font face="Times New Roman, Times, serif" size="3">
      March 22, 2007</font></td>
  </tr>
</table>
<p></p>
<p align="JUSTIFY"></p>
<p align="JUSTIFY"></p>
<p align="JUSTIFY">&nbsp;</p>
<div align="center"><font face="Times New Roman, Times, serif" size="3">II-5<br>
  </font></div>
<hr align="LEFT" size=4>
<p align="JUSTIFY">&nbsp;</p>
<div align="center"> </div>
<p align="JUSTIFY"><font face="Times New Roman, Times, serif" size="3"><b>THE
  PLAN</b></font></p>
<p align="JUSTIFY"><font face="Times New Roman, Times, serif" size="3"> Pursuant
  to the requirements of the Securities Act of 1933, the Registrant, as administrator
  of the 2004 Equity Incentive Plan of Socket Communications, Inc., has duly caused
  this Registration Statement to be signed on its behalf by the undersigned, thereunto
  duly authorized, in the City of Newark, State of California on the 22nd day
  of March, 2007.<br>
  <br>
  </font></p>
<table width="40%" border="0" align="right">
  <tr>
    <td>
      <div align="left">By: <u>/s/ David W. Dunlap</u></div>
    </td>
  </tr>
  <tr>
    <td>
      <div align="left">David W. Dunlap</div>
    </td>
  </tr>
  <tr>
    <td>
      <div align="left"><font face="Times New Roman, Times, serif" size="3">Chief
        Financial Officer and Vice President of</font></div>
    </td>
  </tr>
  <tr>
    <td>
      <div align="left"><font face="Times New Roman, Times, serif" size="3">Finance
        and Administration</font></div>
    </td>
  </tr>
</table>
<p>&nbsp;</p><p align="JUSTIFY">&nbsp;</p>
<p align="JUSTIFY"><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2"> </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; </font><font face="Times New Roman, Times, serif" size="3"><i>&#9;</i></font></p>
<dir>
  <dir>
    <dir>
      <dir>
        <dir>
          <dir>
            <dir>
              <dir>
                <dir>
                  <p align="JUSTIFY"></p>
                </dir>
              </dir>
            </dir>
          </dir>
        </dir>
      </dir>
    </dir>
  </dir>
</dir>
<div align="center">
  <p>&nbsp;</p>
  <p><font face="Times New Roman, Times, serif" size="3">II-6<br>
    </font></p>
</div>
<hr align="LEFT" size=4>
<p align="center"> <font face="Times New Roman, Times, serif" size="3"><b>SECURITIES
  AND EXCHANGE COMMISSION<br>
  </b></font></p>
<p align="center"><font face="Times New Roman, Times, serif" size="3"><b>Washington,
  D.C. 20549<br>
  </b></font></p>
<hr NOSHADE align="center" width="100%">
<div align="center"><font face="Times New Roman, Times, serif" size="3"><b> EXHIBITS<br>
  </b></font> </div>
<hr NOSHADE align="center" width="100%">
<div align="center"><font face="Times New Roman, Times, serif" size="3"><b> <br>
  </b></font><font face="Times New Roman, Times, serif" size="3"><b>Registration
  Statement on Form S-8<br>
  <br>
  </b></font> </div>
<p align="center"><font face="Times New Roman, Times, serif" size="3"><b>SOCKET
  COMMUNICATIONS, INC.<br>
  </b></font></p>
<p align="center"><font face="Times New Roman, Times, serif" size="3"><b>INDEX
  TO EXHIBITS</b></font></p>
<table border=0 cellspacing=0 cellpadding=0 width=800 align="center">
  <tr valign="bottom">
    <td colspan="2" height="34" style="border-bottom: 1px solid #000000">
      <p align="center"><font face="Times New Roman" size="3">Exhibit<br>
        Number</font></p>
    </td>
    <td width="10%" >&nbsp;</td>
    <td width="85%" height="34" style="border-bottom: 1px solid #000000">
      <p align="center"><font face="Times New Roman" size="3">Description<u> </u></font></p>
    </td>
  </tr>
  <tr valign="top">
    <td width="9%" height="12">&nbsp;&nbsp</td>
    <td width="6%" height="12">&nbsp;&nbsp</td>
    <td width="10%">&nbsp;</td>
    <td width="85%" height="12">&nbsp;&nbsp</td>
  </tr>
  <tr valign="top">
    <td width="9%" height="24">
      <p align="right"><font face="Times New Roman" size="3">4.1</font>
    </td>
    <td width="6%" height="24">
      <p align="left">(1)
    </td>
    <td width="10%">&nbsp;</td>
    <td width="85%" height="24">
      <p>2004 Equity Incentive Plan.
    </td>
  </tr>
  <tr valign="top">
    <td width="9%" height="15">
      <div align="right"><font face="Times New Roman" size=3>5.1</font></div>
    </td>
    <td width="6%" height="15">
      <div align="center"></div>
    </td>
    <td width="10%">&nbsp;</td>
    <td width="85%" height="15">Opinion of Wilson Sonsini Goodrich & Rosati, P.C.</td>
  </tr>
  <tr valign="top">
    <td width="9%" height="22">
      <p align="right"><font face="Times New Roman" size="3">23.1</font></p>
    </td>
    <td width="6%" height="22">
      <p align="center">&nbsp;</p>
    </td>
    <td width="10%">&nbsp;</td>
    <td width="85%" height="22">
      <p>Consent of Wilson Sonsini Goodrich & Rosati, P.C. (contained in Exhibit
        5.1).</p>
    </td>
  </tr>
  <tr valign="top">
    <td width="9%">
      <p align="right"><font face="Times New Roman" size=3>23.2</font>
    </td>
    <td width="6%">
      <p align="center">&nbsp;
    </td>
    <td width="10%">&nbsp;</td>
    <td width="85%">
      <p>Consent of Moss Adams LLP, Independent Registered Public Accounting Firm.
    </td>
  </tr>
  <tr valign="top">
    <td width="9%">
      <p align="right"><font face="Times New Roman" size="3">24.1</font>
    </td>
    <td width="6%">
      <p align="center">&nbsp;
    </td>
    <td width="10%">&nbsp;</td>
    <td width="85%">
      <p>Power of Attorney (see page II-5).
    </td>
  </tr>
</table>
<table width="800" border="0" cellspacing="0" cellpadding="0" align="center">
  <tr valign="bottom">
    <td height="31">
      <hr NOSHADE align="LEFT" width="120">
      <div align="left">
        <p>(1) Incorporated by reference to the Company's Definitive Proxy Statement
          filed on April 29, 2004</p>
      </div>
    </td>
  </tr>
</table>
<p align="center"><font face="Times New Roman, Times, serif" size="3"><b><br>
  </b></font></p>
<p align="center"><font face="Times New Roman, Times, serif" size="3"> </font></p>
<p>&nbsp;</p>
<div align="center"><font face="Times New Roman, Times, serif" size="3">II-7<br>
  </font></div>
<hr align="LEFT" size=4>
<p align="right">&nbsp; </p>
</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>s8-ex5_1.htm
<DESCRIPTION>EXHIBIT
<TEXT>
<HTML>
<HEAD></HEAD><BODY bgcolor=white>
<div align="right"><font face="Times New Roman, Times, serif" size="3"> </font>
</div>
<p align="right"> <font face="Times New Roman, Times, serif" size="3"><u>Exhibit
  5.1</u></font></p>
<p align="center"><font face="Times New Roman, Times, serif" size="3">Wilson Sonsini
  Goodrich & Rosati<br>
  650 Page Mill Road <br>
  Palo Alto, CA 94304-1050</font></p>
<p align="center"><font face="Times New Roman, Times, serif" size="3">March 22,
  2007 </font></p>
<p align="center"><font face="Times New Roman, Times, serif" size="3"><br>
  </font></p>
<p align="left"><font face="Times New Roman, Times, serif" size="3">Socket Communications,
  Inc.<br>
  39700 Eureka Drive<br>
  Newark, CA 94560 <br>
  </font></p>
<blockquote>
  <p><font face="Times New Roman, Times, serif" size="3"><b> &nbsp&nbspRe: Registration
    Statement on Form S-8</b></font></p>
</blockquote>
<p><font face="Times New Roman, Times, serif" size="3">Ladies and Gentlemen:<br>
  </font></p>
<p>We have examined the Registration Statement on Form S-8 to be filed by you
  with the Securities and Exchange Commission on or about March 22, 2007 (the
  "Registration Statement") in connection with the registration under the Securities
  Act of 1933, as amended, of 1,608,490 shares of your Common Stock (the "Shares")
  reserved for issuance under the 2004 Equity Incentive Plan (the "Stock Plan").
  As your legal counsel, we have examined the proceedings taken and are familiar
  with the proceedings proposed to be taken by you in connection with the sale
  and issuance of the Shares under the Stock Plan.</p>
<p>It is our opinion that, when issued and sold in the manner referred to in the
  Stock Plan and pursuant to the standard agreements which accompany any sale
  under the Stock Plan, the Shares will be legally and validly issued, fully paid
  and nonassessable.</p>
<p>We consent to the use of this opinion as an exhibit to the Registration Statement
  and further consent to the use of our name wherever it appears in the Registration
  Statement and any amendment thereto. </p>
<p align="right"><font face="Times New Roman, Times, serif" size="3"> Very Truly
  Yours,</font><font face="Times New Roman, Times, serif" size="2">&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; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font></p>
<p align="right"><font face="Times New Roman, Times, serif" size="3">WILSON SONSINI
  GOODRICH &amp; ROSATI</font><font face="Times New Roman, Times, serif" size="2">
  &nbsp; &nbsp; &nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp; &nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;</font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2"></font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><br>
  <font face="Times New Roman, Times, serif" size="3">Professional Corporation</font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font></p>
<p align="right"><font face="Times New Roman, Times, serif" size="3"><br>
  /s/ Wilson Sonsini Goodrich &amp; Rosati</font><font face="Times New Roman, Times, serif" size="3">
  </font> <font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
  </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp; </font></p>
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<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>s8-ex23_2.htm
<DESCRIPTION>EXHIBIT
<TEXT>
<HTML>
<HEAD></HEAD><BODY bgcolor=white>
<div align="right"> </div>
<p align="right"> <font face="Times New Roman, Times, serif" size="3"><u>Exhibit
  23.2</u></font></p>
<p align="center">&nbsp;</p>
<p align="center"><font face="Times New Roman, Times, serif" size="3">CONSENT
  OF MOSS ADAMS LLP <br>
  INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</font></p>
<p align="left"><font face="Times New Roman, Times, serif" size="3"><br>
  We consent to the incorporation by reference in this Registration Statement
  on Form S-8 pertaining to the 2004 Equity Incentive Plan of Socket Communications,
  Inc. of our report dated March 16, 2007, with respect to the consolidated financial
  statements of Socket Communications, Inc. included in its Annual Report (Form
  10-K) for the year ended December 31, 2006, filed with the Securities and Exchange
  Commission. </font></p>
<dir>
  <dir>
    <dir>
      <dir>
        <dir>
          <dir>
            <dir>
              <dir>
                <dir>
                  <p align="right"><font face="Times New Roman, Times, serif" size="3">
                    <br>
                    /s/ MOSS ADAMS LLP</font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
                    </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
                    </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
                    </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
                    </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
                    </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
                    </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
                    </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
                    </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
                    </font><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;
                    </font></p>
                  <p><font face="Times New Roman, Times, serif" size="3"><i>&#9;</i></font></p>
                  <p align="JUSTIFY"></p>
                </dir>
              </dir>
            </dir>
          </dir>
        </dir>
      </dir>
    </dir>
  </dir>
</dir>
<p><font face="Times New Roman, Times, serif" size="3">San Francisco, California
  <br>
  March 22, 2007</font></p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<div align="center">
  <p>&nbsp;</p>
  <p>&nbsp;</p>
  <p><font face="Times New Roman, Times, serif" size="3"><br>
    </font></p>
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