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The following is an excerpt from a 10-K/A SEC Filing, filed by SIRIUS SATELLITE RADIO INC on 4/29/2008.

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Item 11. Executive Compensation
Compensation Discussion and Analysis
Overall Program Objectives
We strive to attract, motivate and retain high-quality executives by providing total compensation that is performance-based and competitive with the various markets and industries in which we compete for talent. We provide incentives to advance the interests of stockholders and deliver levels of compensation that are commensurate with performance. Overall, we design our executive compensation program to:
• support our corporate strategy and business plan by clearly communicating goals and objectives to executives and by rewarding achievement;

• retain and recruit highly qualified and effective executive talent; and

• create a strong performance alignment with stockholders' interests.

We seek to achieve these objectives through three key compensation elements:
• a base salary;

• a performance-based annual bonus (that constitutes the short-term incentive element of our program), which may be paid in cash, restricted stock units, shares of stock or a combination of these; and

• grants of long-term, equity-based compensation (that constitute the long-term incentive element of our program), such as stock options and/or restricted stock units, which may be subject to time-based and/or performance-based vesting requirements.

The Compensation Committee believes that this three-part approach is consistent with programs adopted by similarly situated companies and best serves the interests of our stockholders. The approach enables us to meet the requirements of the competitive environment in which we operate, while ensuring that executive officers are compensated in a manner that advances both the short and long-term interests of our stockholders. Under this approach, compensation for our executive officers involves a high proportion of pay that is "at risk"- namely, the annual bonus and the value of stock options and restricted stock units. Stock options and/or restricted stock units relate a significant portion of each executive's long-term remuneration directly to the stock price appreciation realized by our stockholders.
Our executives participate in our 401(k) Savings Plan, including the profit sharing component of that plan. We do not sponsor or maintain a retirement plan or deferred compensation plan for any of our employees. Compensation Considerations
In making compensation decisions with respect to each element of compensation, the Compensation Committee considers the competitive market for executives and compensation levels paid by comparable companies. The Compensation Committee from time to time reviews the compensation practices at companies with which it competes for talent, including radio, television, cable, film, software development, consumer electronics and other publicly held businesses with a scope and complexity similar to ours. The Compensation Committee has not established a defined peer group against which it benchmarks compensation. The businesses chosen for comparison may differ from one executive to the next depending on the scope and nature of the business for which the particular executive is responsible.
The Compensation Committee does not attempt to set each compensation element for each executive within a particular range related to levels provided by peers. Instead, the Compensation Committee uses market comparison as one factor in making compensation decisions. Other factors considered when making individual executive compensation decisions include individual contribution and performance, reporting structure, internal pay relationship, complexity and importance of roles and responsibilities, leadership and growth potential.

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Executive Compensation Practices
Our practices with respect to the key compensation elements identified above, as well as other elements of compensation, are described below, followed by a discussion of the specific factors considered in determining key compensation elements for the named executive officers for 2007. Base Salary for Named Executive Officers Purpose. The objective of base salary is to reflect job responsibilities, value to us, and individual performance with respect to market competitiveness.
Considerations. In 2007, base salaries for the five executive officers named in the Summary Compensation Table were determined in accordance with employment agreements with those officers. The minimum salaries set forth in the employment agreements and the amount of any increase over these salaries was determined by the Compensation Committee based on a variety of factors, including:
• the nature and responsibility of the position and, to the extent available, salary norms for persons in similar positions at comparable companies;

• the expertise of the individual executive;

• the executives' salary history;

• the competitiveness of the market for the executives' services; and

• the recommendations of our Chief Executive Officer (except as to his own compensation).

Salaries are generally reviewed annually and are often reviewed in connection with the extension of an employment agreement. In setting base salaries, the Compensation Committee considers the importance of linking a high proportion of each executive officer's compensation to performance in the form of the annual bonus as well as long-term stock-based compensation, which is tied to our stock price performance.
While, as noted above, the Compensation Committee does not attempt to set each compensation element for each executive within a particular range related to levels provided by peers, the Committee from time to time reviews peer data of similar executives at comparable companies, depending on the executive, in the radio, television, cable, film, software development, consumer electronics and other publicly held businesses with a scope and complexity similar to ours.
Year 2007 Decisions. In 2007 all of the named executive officers were employed pursuant to agreements described under "Potential Payments upon Termination or Change-in-Control - Employment Agreements" below.
The base salary of Mr. Karmazin was not changed in 2007.
Effective February 1, 2007, Mr. Greenstein's base salary was increased to $800,000 from $700,000 to reflect the increasing scope of his responsibilities as we continue to expand and strengthen our marketing, programming, ad sales, research and interactive efforts.
Effective February 1, 2007, Mr. Meyer's base salary was increased to $900,000 from $800,000 to reflect his contributions during 2006 and the increasing scope of his responsibilities as we strengthen our sales and operations functions.
Effective February 1, 2007, Mr. Donnelly's base salary was increased to $450,000 from $400,000 to reflect the increasing scope of his responsibilities, and his contributions and performance during 2006. Mr. Donnelly's base salary was further increased to $500,000 on June 1, 2007 upon signing his new employment agreement and in recognition of additional expanded responsibilities.

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Effective February 1, 2007, Mr. Frear's base salary was increased to $525,000 from $450,000 to reflect the increasing scope of his responsibilities in the areas of finance and information technology, his increasing involvement in our satellite procurement program, and his contributions during 2006. Annual Bonus for Named Executive Officers Purpose. Our compensation program provides for an annual bonus that is discretionary. Although our annual bonus compensation element is discretionary, the Compensation Committee attempts to award bonuses that incentivize individuals to achieve goals that are intended to correlate closely with growth of our business and stockholder value and to compensate individuals upon the achievement of such goals.
Considerations. Although our annual bonus awards are discretionary, during the past three years the Compensation Committee generally employed the three step process described below to assist it in shaping its decision and assist in evaluating appropriate bonuses for our named executive officers. The Compensation Committee may not employ the same process, or may adopt a modified or wholly different process in the future, in making bonus decisions.
• The Compensation Committee, working with senior management, set performance goals each year. Performance against these goals was used as one of the principal measures to determine overall bonus funding for the company and our executive officers. In 2007, these goals were not formalized due to our pending merger with XM Radio.

• At the end of the year, the Compensation Committee measured our actual performance against the established performance goals to determine the appropriate funding of a bonus pool for all employees. In determining the extent to which the performance goals were met, the Compensation Committee exercised its judgment whether to reflect or exclude the impact of changes in accounting principles, extraordinary, unusual or infrequently occurring events reported in our public filings, and changes approved from time to time by the Board outside of the original plan for the year. In 2007, the Compensation Committee reviewed our actual performance against a variety of key metrics. In determining the bonus pool, the Compensation Committee also considered a variety of additional accomplishments and factors that it believed were relevant.

• Following a consideration of the performance goals, additional accomplishments and other factors the Compensation Committee deemed relevant, the Compensation Committee determined an aggregate bonus pool for all employees. The actual bonuses for individual employees, however, are fully discretionary. For named executive officers (other than himself), our Chief Executive Officer recommended to the Compensation Committee individual bonus amounts taking into account overall approved bonus funding and the contributions of each individual during the year. These amounts were reviewed and discussed with the Compensation Committee by our Chief Executive Officer. For the Chief Executive Officer, the Compensation Committee reviewed his performance for the year and determined an appropriate bonus amount.

In 2008, the Compensation Committee intends to determine the overall bonus funding by evaluating the company's performance against its 2008 business plan as approved by board of directors, including metrics such as total subscribers, cash, revenues, EBITDA, SAC per gross addition, churn, operating expense growth, and other factors that it determines are appropriate.
The Compensation Committee has discretion as to whether annual bonuses for our named executive officers will be paid in cash, restricted stock units or a combination thereof. In general, our practice is to pay these bonuses 50% in cash and 50% in restricted stock units. Any restricted stock units that are awarded are granted under a long-term incentive plan approved by our stockholders. The Compensation Committee also retains discretion, in appropriate circumstances, to grant a higher or lower bonus or no bonus at all.
Year 2007 Decisions. In 2007, the Compensation Committee approved bonuses that were intended to achieve two principal objectives:

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• to continue to link compensation with performance, as measured at the company and individual levels; and

• to reward and differentiate employees based on individual performance.

At the end of the year, the Compensation Committee reviewed the company's performance, additional accomplishments and other factors it deemed relevant, and approved a bonus pool for employees.
The annual bonus for Mr. Karmazin is discussed below under "Compensation of our Chief Executive Officer."
Mr. Greenstein was awarded a bonus for his contributions during the year, including his role in the continued enhancement of our programming and the marketing efforts which supported our brand awareness and customer satisfaction levels, and the addition of net new subscribers.
Mr. Meyer was a awarded a bonus for his contributions during the year, including his role in the company being cash flow positive in the second half of 2007, adding net new subscribers in 2007, containing operating expense growth, launching SIRIUS Backseat TV, improving our segment share, improving self-pay churn levels and customer save rates, controlling subscriber acquisition costs per gross addition, improving automaker penetration and negotiating extensions of our agreements with various automakers.
Mr. Donnelly was awarded a bonus for his contributions during the year, including his regular on-going contributions as our general counsel, and his role in our Copyright Royalty Board proceeding, raising additional funding on favorable terms, the negotiation, execution and pursuit of approval of our pending merger with XM Radio and negotiating extensions of our agreements with various automakers.
Mr. Frear was awarded a bonus for his contributions during the year, including his regular on-going contributions as our chief financial officer, and his role in the company being cash flow positive in the second half of 2007, improvements in our subscriber acquisition costs per gross addition, containing operating expense growth, our Copyright Royalty Board proceeding, the negotiation, execution and pursuit of approval of our pending merger with XM Radio, and raising additional funding on favorable terms.
Based on the foregoing, the Compensation Committee approved the bonus amounts set forth in the Summary Compensation Table. Long-term Incentive Compensation for Named Executive Officers Purpose. The objective of the program is to align compensation for named executive officers over a multi-year period directly with the interests of our stockholders by motivating and rewarding actions that create or increase long-term stockholder value. The level of long-term incentive compensation is determined based on an evaluation of competitive factors in conjunction with total compensation provided to named executive officers and the goals of the compensation program described above.
Mix of Restricted Stock Units and Stock Options. Our long-term incentive compensation generally takes the form of stock options and restricted stock units. The two forms of awards reward stockholder value creation in different ways. Stock options (which have exercise prices equal to the market price on the date of grant) reward named executive officers only if the stock price increases. Restricted stock units are affected by all stock price changes, so the value to named executive officers is affected by both increases and decreases in stock price.
In the case of normal annual grants, 100% of the total value of a long-term compensation award typically takes the form of stock options. In other cases, such as negotiated grants issued upon extension of an employment agreement, a portion of the total value may be in the form of restricted stock units.

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Stock Options. Our long-term incentive program calls for stock options to be granted with exercise prices of not less than fair market value of our stock on the date of grant and to vest proportionally over four years, if the employee is still employed by us, with exceptions to this vesting schedule made by the Compensation Committee. We define fair market value as the stock price on the close of business on the day of grant for existing employees and on the close of business the day before hiring for new employees.
Year 2007 Decisions. In 2007, the long-term compensation awarded by the Compensation Committee to named executive officers under the programs described above is identified in the Grants of Plan-Based Awards for 2007 table and was awarded to each named executive officer for the reasons detailed in the Base Salary and Annual Bonus sections of this Compensation Discussion and Analysis.
Periodic Review. The Compensation Committee reviews both the annual bonus program and long-term incentive program to ensure that their key elements continue to meet the objectives described above. In determining the annual grants of restricted stock units and stock options, the Compensation Committee considered any market data on total compensation packages and, except in the case of the Chief Executive Officer, the recommendations of the Chief Executive Officer.
Perquisites and Other Benefits for Named Executive Officers With limited exceptions, the Compensation Committee supports providing perquisites and other benefits to named executive officers that are substantially the same as those offered to our other full time employees and are provided to executives in similarly situated companies.
Payments to Named Executive Officers Upon Termination or Change in Control The employment agreements we entered into with our named executive officers provide for severance payments and, in connection with a severance that occurs after a change in control, additional payments (including tax "gross-up" payments to protect certain named executive officers from so-called "golden parachute" excise taxes that could arise in such circumstances). These arrangements vary from executive to executive due to individual negotiations based on executive history and individual circumstances.
We believe that these severance and change-in-control arrangements mitigate some of the risk that exists for executives working in a nascent industry. These arrangements are intended to attract and retain qualified executives who could have other job alternatives that may appear to them, in the absence of these arrangements, to be less risky.
There is a possibility that we could be acquired in the future. Accordingly, we believe that severance payments in connection with a change in control are necessary to enable key executives to evaluate objectively the benefits to our stockholders of a proposed transaction, notwithstanding its potential effects on their own job security. Total Compensation for Named Executive Officers In making decisions with respect to any element of a named executive officer's compensation, the Compensation Committee considers the total compensation that may be awarded to the officer, including salary, annual bonus, long-term incentives, perquisites and other benefits. In addition, the Compensation Committee considers the other benefits to which the officer is entitled by his employment agreement, including compensation payable upon termination of employment under a variety of circumstances. In making its decisions regarding compensation for 2007, the Compensation Committee reviewed the total compensation potentially payable to, and the benefits accruing to, each named executive officer. The Compensation Committee's goal is to award compensation that is reasonable when all elements of potential compensation are considered.
Compensation of our Chief Executive Officer In November 2004, our board of directors negotiated, and we entered into, a five-year employment agreement with Mel Karmazin to serve as our Chief Executive Officer. The material terms of Mr. Karmazin's employment agreement are described below under "Potential Payments Upon Termination and Change-in-Control - Employment Agreements - Mel Karmazin."
The terms of Mr. Karmazin's employment were established by negotiations between Mr. Karmazin and members of our Board, including members of the Compensation Committee. The Board and the Compensation Committee did not retain an independent compensation consultant specifically to advise them in the negotiation of Mr. Karmazin's compensation arrangements or to assess the reasonableness of the compensation arrangements. In assessing Mr. Karmazin's compensation, the Compensation Committee and our Board evaluated:
• Mr. Karmazin's historical compensation; and

• other publicly available compensation information for chief executive officers that had been prepared earlier by Frederick W. Cook, Inc. at the request of the Compensation Committee as part of the process of evaluating potential compensation for our former CEO, Joseph P. Clayton, in the event that the Compensation Committee decided to extend his employment as our Chief Executive Officer.

Our Board and the Compensation Committee concluded that, in their business judgment, Mr. Karmazin's profile, qualifications and

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experience, particularly in radio, were uniquely suited for our needs, and that the compensation, including the base salary, stock option and restricted stock components of the compensation, was, taken as a whole, reasonable and appropriate under the circumstances.
In February 2008, the Compensation Committee awarded an annual bonus to Mr. Karmazin of $4,000,000 in recognition of his performance and our corporate performance, including:
• the increase in our net additions and end of period subscriptions in 2007;

• achieving positive free cash flow in the second half of 2007 and fourth quarter of 2007, with greater positive free cash flow than in the fourth quarter of 2006;

• the increase in our 2007 revenues by 44.7% while total operating expenses (excluding depreciation and stock-based compensation) increased by only 7.6%;

• the performance of our average monthly churn as compared to the public guidance for such metric;

• his contribution to the Copyright Royalty Board proceeding;

• the negotiation, execution and pursuit of approval of our pending merger with XM Radio;

• the launch of SIRIUS Backseat TV;

• the securing additional funding on favorable terms;

• the continued enhancement of our programming; and

• the execution of extensions to our agreements with various automakers, and the increased penetration rates secured from automakers.

Mr. Karmazin's bonus was paid in cash, not a combination of cash and restricted stock units. In awarding Mr. Karmazin's bonus in cash, the Compensation Committee considered his existing compensation arrangements and the amount of our common stock currently owned by him through open market purchases as well as stock options and restricted shares of common stock held by him. The Compensation Committee concluded that Mr. Karmazin's interests were already highly aligned with stockholders, and that an award of additional restricted stock was not necessary to advance other corporate interests, such as retention or alignment.
As is apparent in the Summary Compensation Table on page 13, most of the difference in total compensation between Mr. Karmazin and our other named executive officers is attributable to the value reflected in the table for "Option Awards." As reflected in the Outstanding Equity Awards at Fiscal Year-End 2007 table on page 14, and described in footnote (1) to that table, Mr. Karmazin received an award of a stock option covering a substantial number of shares (as well as shares of restricted stock reflected in the Outstanding Equity Awards at Fiscal Year-End 2007 table and the Options Exercised and Stock Vested for 2007 table) in connection with the execution of his employment agreement in November 2004. Mr. Karmazin did not receive any equity-based awards in 2006 or 2007. The total compensation in the Summary Compensation Table reflects the inclusion, as noted in footnote (2) to the table, of the expense recognized solely for financial statement reporting purposes in 2006 and 2007 for option awards.
Policy with Respect to Internal Revenue Code Section 162(m)
Section 162(m) of the Internal Revenue Code places a $1 million per person limitation on the tax deduction we may take for compensation paid to our Chief Executive Officer and our three other highest paid executive officers other than our Chief Executive Officer and Chief Financial Officer except that compensation constituting performance-based compensation, as defined by the Internal Revenue Code, is not subject to the $1 million limit. The Compensation Committee reserves the discretion to pay compensation that does not qualify for exemption under Section 162(m) where the Compensation Committee believes such action to be in the best interests of our stockholders. Compensation Committee Report
We have reviewed and discussed the Compensation Discussion and Analysis with management and as a committee. Based on our review and discussion with management, we recommended that the board of directors include the Compensation Discussion and Analysis in this report.
Leon D. Black
Lawrence F. Gilberti, Chairman
Warren N. Lieberfarb

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Summary Compensation Table
   The following table provides information concerning total compensation earned
or paid to our Chief Executive Officer, our Chief Financial Officer and our
three other most highly compensated executive officers who served in such
capacities as of December 31, 2007 for services rendered to us during the past
two fiscal years. These five officers are referred to herein as the named
executive officers.

                                                                                                                                                                          Change in
                                                                                                                                                                        Pension Value
                                                                                                                                                                       and Nonqualified
                                                                                                                                                  Non-Equity               Deferred
                                                                                                      Stock                  Option             Incentive Plan           Compensation               All Other
Name and Principal                                     Salary                Bonus(1)               Awards(2)              Awards(2)             Compensation              Earnings              Compensation(3)               Total
Position                            Year                 ($)                    ($)                    ($)                    ($)                    ($)                     ($)                       ($)                      ($)
Mel Karmazin                       2007              1,250,000              4,000,000              2,832,000              24,118,312                     -                         -                    18,743              32,219,055
Chief Executive Officer            2006              1,250,000              3,000,000              2,832,000              24,118,312                     -                         -                    16,937              31,217,249

Scott A. Greenstein                2007                791,667                440,000              1,351,441               2,439,272                     -                         -                    17,243               5,039,623
President, Entertainment
and Sports                         2006                700,000                400,000              2,817,260               3,153,839                     -                         -                    17,145               7,088,244

James E. Meyer                     2007                891,667                512,500                978,439               1,132,218                     -                         -                   136,003               3,650,827
President, Sales and
Operations                         2006                778,396                462,500              2,918,503               1,349,806                     -                         -                   118,396               5,627,601

Patrick L. Donnelly                2007                475,000                300,000                429,432                 621,623                     -                         -                    18,743               1,844,798
Executive Vice President,
General Counsel and
Secretary                          2006                397,464                225,000                434,196                 305,105                     -                         -                    19,162               1,380,927

David J. Frear                     2007                518,750                350,000              1,496,884               1,331,396                     -                         -                    18,743               3,715,773
Executive Vice President
and Chief Financial
Officer                            2006                450,000                262,500                341,244               1,394,133                     -                         -                    16,185               2,464,062

(1) Bonuses for Messrs. Greenstein, Meyer, Donnelly and Frear were paid 50% in cash and 50% in restricted stock units. The amount shown in the "Bonus" column reflects the portion of the annual bonus paid in cash in the year for which it is earned. The portion of the bonus paid in restricted stock units is reflected in the "Grants of Plan-Based Awards for 2007" table in the year granted, which will be the year following that for which the bonus was earned.

(2) Amounts represent expense recognized for financial statement reporting purposes for the fiscal year in accordance with Statement of Financial Accounting Standards No. 123 (revised 2004), "Share-Based Payment" ("SFAS No. 123R"). In the case of stock options granted to Messrs. Greenstein, Meyer, Donnelly and Frear, the amounts also reflect estimates of forfeitures relating to service-based vesting conditions on the grant date. Please refer to Note 2 of the audited consolidated financial statements in our Annual Report on Form 10-K for the year ended December 31, 2007 regarding assumptions underlying valuation of equity awards. These dollar amounts include amounts from awards granted in and prior to 2007.

(3) Represents matching and profit sharing contributions by us under our 401(k) savings plan. The profit sharing contribution was $11,993 in 2007 and $12,562 in 2006 for each executive and was paid in the form of shares of our common stock. All other compensation for Mr. Meyer also includes amounts reimbursed for temporary living and travel expenses. In 2007, Mr. Meyer was paid $53,000 for rent, $13,129 for travel, $3,710 for utilities, and $47,421 for reimbursement of taxes associated with these expenditures in accordance with his employment agreement. In 2006, Mr. Meyer was paid $54,000 for rent, $12,102 for travel, $2,928 for utilities, and $32,206 for reimbursement of taxes associated with these expenditures in accordance with his employment agreement. Travel-related expenses include airfare, taxi/car services, and other incidental travel-related costs which are reimbursed based on receipts.

Grants of Plan-Based Awards for 2007
   The following table provides information with respect to equity grants made
during fiscal year 2007 to the named executive officers.

                                                                                                            All Other Option
                                                                               All Other Stock               Awards: Number
                                                                               Awards: Number                of Securities
                                                                             of Shares of Stock                Underlying              Exercise or Base Price              Grant Date Fair Value
                                                                                  or Units                      Options                   of Option Awards              of Stock and Option Awards
Name                                                  Grant Date                   (#)(1)                        (#)(2)                       ($/Sh)(3)                           ($)(4)
Mel Karmazin                                                   -                             -                            -                              -                                      -
Scott A. Greenstein                                     2/1/2007                             -                      435,000                           3.70                                851,280
                                                        2/1/2007                       108,109                            -                              -                                400,003
James E. Meyer                                          2/1/2007                             -                      512,000                           3.70                              1,001,966
                                                        2/1/2007                       125,000                            -                              -                                462,500
Patrick L. Donnelly                                     2/1/2007                             -                      256,000                           3.70                                500,983
                                                        2/1/2007                        60,811                            -                              -                                225,001
                                                       5/17/2007                             -                    1,450,000                           2.72                              2,078,897
                                                       5/17/2007                       275,000                            -                              -                                748,000
David J. Frear                                          2/1/2007                             -                      307,000                           3.70                                600,788
                                                        2/1/2007                        70,946                            -                              -                                262,500

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(1) The stock awards granted on February 1, 2007 represent the portion of the 2006 annual bonus which was paid 50% in restricted stock units. These restricted stock units vested on February 20, 2008. The stock awards granted to Mr. Donnelly on May 17, 2007 in connection with the extension of his employment agreement vest in three equal annual installments from the date of grant.

(2) The option awards granted on February 1, 2007 vest proportionally over four years from the date of grant and have a term of ten years. The option award granted on May 17, 2007 to Mr. Donnelly in connection with the extension of his employment agreement vest in three equal annual installments from the date of grant and has a term of ten years.

(3) The exercise price of each option is equal to the fair market value, or
closing price, of our common stock on the date of grant.

(4) The aggregate grant date fair value of restricted stock unit and stock option awards were computed in accordance with SFAS No. 123R. The assumptions used in the valuation are discussed in Note 2 to our audited consolidated financial statements in our Annual Report on Form 10-K for the year ended December 31, 2007.

Outstanding Equity Awards at Fiscal Year-End 2007 The following table provides information with respect to the status at December 31, 2007 of all unexercised options and unvested restricted stock and restricted stock units awarded to each of the named executive officers. The grants listed in the Grants of Plan-Based Awards for 2007 table also appear in this table.

Option Awards Stock Awards Equity Incentive Equity Plan Awards:

Incentive Plan Equity Incentive Market or
Awards: Plan Awards: Payout Value
Number of Number of Number of Number of of Unearned
Securities Securities Securities Number of Market Value Unearned Shares, Units
Underlying Underlying Underlying Shares or Units of Shares or Shares, Units or or Other
Unexercised Unexercised Unexercised of Stock That Units of Stock Other Rights Rights That
Options Options Unearned Option Exercise Option Have Not That Have not That Have Not Have Not
(#) (#) Options Price Expiration Vested Vested Vested Vested
Name Exercisable Unexercisable (#) ($) Date (#)(6) ($)(7) (#) ($) Mel Karmazin(1) 18,000,000 12,000,000 - 4.72 11/17/2014 1,200,000 3,636,000 - - Scott A. Greenstein(2) 450,000 - - 3.14 12/31/2007 108,109 327,570 - - 1,000,000 - - 3.14 5/5/2014 - - - - 833,333 416,667 - 6.60 8/8/2015 - - - - - 435,000 - 3.70 2/1/2017 - - - - James E. Meyer(3) 600,000 - - 3.14 12/31/2007 125,000 378,750 - - 50,000 - - 6.75 12/14/2011 - - - - 66,666 1.04 8/11/2013 - - - - 337,500 1,012,500 - 5.54 2/2/2016 - - - - - 512,000 - 3.70 2/1/2017 - - - - Patrick L. Donnelly(4) 400,000 - - 7.50 5/1/2011 60,811 184,257 - - 100,000 - - 7.61 5/1/2011 275,000 833,250 - - 16,666 - - 1.04 8/11/2013 - - - - 30,000 90,000 - 5.71 2/1/2016 - - - - - 256,000 - 3.70 2/1/2017 - - - - - 1,450,000 - 2.72 5/17/2017 - - - - David J. Frear(5) 1,150,000 - - 1.85 8/11/2013 300,000 909,000 - - 466,666 233,334 - 6.61 8/10/2015 70,946 214,996 - - - 307,000 - 3.70 2/1/2017 - - - -

(1) Outstanding equity awards for Mr. Karmazin vest in five equal annual installments from the date of grant on November 18, 2004.

(2) Outstanding equity awards for Mr. Greenstein vest as follows:
450,000
exercisable
options
granted at an
exercise price
of $3.14
vested on
March 15, 2007
as a result of
the
satisfaction
of performance
targets for
the year ended
December 31,
2006;
1,000,000
exercisable
options
granted at an
exercise price
of $3.14
vested
immediately on
the date of
grant on
May 5, 2004;
options
granted at an
exercise price
of $6.60 vest
in three equal
annual
installments
from the date
of grant on
August 8,
2005; options
granted at an
exercise price
of $3.70 vest
in four equal
annual
installments
from the date
of grant on
February 1,
2007; and
108,109
restricted
stock units
vested on
February 20,
2008.

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(3) Outstanding equity awards for Mr. Meyer vest as follows:
options
granted at
an exercise
price of
$3.14 vested
either on
March 15,
2006 or
April 16,
2006 as a
result of
the
satisfaction
of
performance
targets for
the year
ended
December 31,
2005;
options
granted at
an exercise
price of
$6.75 vested
50% on the
date of
grant on
December 14,
2001 and 25%
per year
thereafter;
options
granted at
an exercise
price of
$1.04 vested
in three
equal annual
installments
on July 1,
2004,
July 1, 2005
and July 1,
2006;
options
granted at
an exercise
price of
$5.54 vest
in four
equal annual
installments
from the
date of
grant on
February 2,
2006;
options
granted at
an exercise
price of
$3.70 vest
in four
equal annual
installments
from the
date of
grant on
February 1,
2007; and
125,000
restricted
stock units
vested on
February 20,
2008.

(4) Outstanding equity awards for Mr. Donnelly vest as follows:
options
granted at
an exercise
price of
$7.50 vested
41.25% on
the date of
grant on
May 1, 2001,
19.75% on
October 15,
2001, 19.5%
on April 15,
2002 and
19.5% on
October 15,
2002;
options
granted at
an exercise
price of
$7.61 vested
immediately
on the date
of grant on
May 1, 2001;
options
granted at
an exercise
price of
$1.04 vested
in three
equal annual
installments
on July 1,
2004,
July 1, 2005
and July 1,
2006;
options
granted at
an exercise
price of
$5.71 vest
in four
equal annual
installments
from the
date of
grant on
February 1,
2006;
options
granted at
an exercise
price of
$3.70 vest
in four
equal annual
installments
from the
date of
grant on
February 1,
2007;
options
granted at
an exercise
price of
$2.72 vest
in three
equal annual
installments
from the
date of
grant on
May 17,
2007; 60,611
restricted
stock units
vested on
February 20,
2008; and
275,000
restricted
stock units
vest in
three equal
annual
installments
from the
date of
grant on
May 17,
2007.

(5) Outstanding equity awards for Mr. Frear vest as follows:
options
granted at
an exercise
price of
$1.85 vested
either in
three equal
annual
installments
on July 1,
2004,
July 1,
2005, and
July 1,
2006, on
March 15,
2004 as a
result of
the
satisfaction
of
performance
targets for
the year
ended
December 31,
2003, or on
March 15,
2005 as a
result of
the
satisfaction
of
performance
targets for
the year
ended
December 31,
2004;
options
granted at
an exercise
price of
$6.61 vest
in three
equal annual
installments
from the
date of
grant on
August 10,
2005;
options
granted at
an exercise
price of
$3.70 vest
in four
equal annual
installments
from the
date of
grant on
February 1,
2007;
300,000
restricted
stock units
vested on
March 15,
2008 as a
result of
the
satisfaction
of
performance
targets for
the year
ended
December 31,
2007; and
70,946
restricted
stock units
vested on
February 20,
2008.

(6) Vesting and payment of all restricted stock units reflected above will be accelerated upon the death of the executive officer or upon a triggering event following a change in control, as defined under our stock incentive plans, or
upon the occurrence of an event that triggers immediate vesting of the outstanding awards under the executive's employment agreement.

(7) Amount is based on the closing price of our common stock of $3.03 on December 31, 2007.

Option Exercises and Stock Vested for 2007 The following table provides information with respect to option exercises and restricted stock and restricted stock units that vested during 2007.

Option Awards Stock Awards Number of Shares Acquired Number of Shares Acquired on on Exercise Value Realized on Exercise Vesting(2) Value Realized on Vesting Name (#) ($) (#) ($) Mel Karmazin - - 600,000 2,112,000 Scott A. Greenstein - - 678,296 2,099,413 James E. Meyer 33,334 (1) 65,335 370,053 1,175,490 Patrick L. Donnelly - - 35,026 125,743 David J. Frear - - 39,405 141,464

(1) These options would have expired on December 31, 2007.

(2) Includes the portion of the 2005 bonus that was granted as restricted stock units to all named executive officers, except Mr. Karmazin. These restricted stock units were granted on February 1, 2006 and vested on February 15, 2007.

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Potential Payments Upon Termination or Change-in-Control Employment Agreements
We have entered into an employment agreement with each of our named executive officers, which contain provisions regarding payments upon a termination or change of control.
Mel Karmazin
In November 2004, we entered into a five-year agreement with Mel Karmazin to serve as our Chief Executive Officer. We pay Mr. Karmazin a base salary of $1,250,000 per year, and annual bonuses in an amount determined each year by the Compensation Committee of our Board.
Pursuant to our agreement with Mr. Karmazin, his stock options and shares of restricted stock will vest upon his termination of employment for good reason, upon his death or disability and in the event of a change in control. In the event Mr. Karmazin's employment is terminated by us without cause, his unvested stock options and shares of restricted stock will vest and become exercisable, and he will receive his current base salary for the remainder of the term and any earned but unpaid annual bonus.
In the event that any payment we make, or benefit we provide, to Mr. Karmazin would require him to pay an excise tax under Section 280G of the Internal Revenue Code, we have agreed to pay Mr. Karmazin the amount of such tax and such additional amount as may be necessary to place him in the exact same financial position that he would have been in if the excise tax was not imposed. Scott A. Greenstein
Mr. Greenstein has agreed to serve as our President, Entertainment and Sports, through July 2009. For the fiscal year ending December 31, 2007, Mr. Greenstein's salary was $800,000. As of February 1, 2008, we pay Mr. Greenstein an annual salary of $850,000.
If Mr. Greenstein's employment is terminated without cause or he terminates his employment for good reason, he is entitled to receive a lump sum payment equal to (1) his base salary in effect from the termination date through July 2009 and (2) any annual bonuses, at a level equal to 60% of his base salary, that would have been customarily paid during the period from the termination date through July 2009. In the event Mr. Greenstein's employment is terminated without cause or he terminates his employment for good reason, we are also obligated to continue his medical, dental and life insurance benefits for 18 months following his termination.
If, following the occurrence of a change in control, Mr. Greenstein is terminated without cause or he terminates his employment for good reason, we are obligated to pay Mr. Greenstein the lesser of (1) four times his base salary and
(2) 80% of the multiple of base salary, if any, that our Chief Executive Officer would be entitled to receive under his or her employment agreement if he or she was terminated without cause or terminated for good reason following such change in control. We are also obligated to continue Mr. Greenstein's medical, dental and life insurance benefits, or pay him an amount sufficient to replace these benefits, until the third anniversary of his termination date. In the event that any payment we make, or benefit we provide, to Mr. Greenstein would require him to pay an excise tax under Section 280G of the Internal Revenue Code, we have agreed to pay Mr. Greenstein the amount of such tax and such additional amount as may be necessary to place him in the exact same financial position that he would have been in if the excise tax was not imposed. James E. Meyer
Mr. Meyer has agreed to serve as our President, Sales and Operations, until April 2010. For the fiscal year ending December 31, 2007,

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Mr. Meyer's salary was $900,000. As of February 1, 2008, we pay Mr. Meyer an annual salary of $950,000.
In the event Mr. Meyer's employment is terminated without cause or he terminates his employment for good reason, we will pay him a lump sum payment equal to (1) his annual base salary in effect on the termination date plus,
(2) the greater of (x) a bonus equal to 60% of his annual base salary or (y) the prior year's annual bonus actually paid to him (the "Designated Amount"). Pursuant to his employment agreement, Mr. Meyer may elect to retire in April 2008, April 2009, or April 2010. In the event he elects to retire, we have agreed to pay him a lump sum payment equal to the Designated Amount. In the event Mr. Meyer's employment is terminated without cause or he terminates his employment for good reason, we are also obligated to continue his medical and dental insurance benefits for 18 months following his termination and to continue his life insurance benefits for twelve months following his termination. If Mr. Meyer's employment is terminated due to a scheduled retirement, we are obligated to continue his medical, dental and life insurance benefits for 12 months following his termination. If, following the consummation of the pending merger with XM Radio, Mr. Meyer elects to retire (which he may do shortly following the merger or the next April following the merger), or Mr. Meyer is terminated without cause or he terminates his employment for good reason during the 12 month period following the merger, we will pay him a lump sum payment equal to two times the Designated Amount. In the event Mr. Meyer elects to retire or Mr. Meyer is terminated without cause or he terminates his employment for good reason during the 12 month period following the merger, we are also obligated to continue his medical, dental and life insurance benefits for 24 months following his termination. Upon the expiration of Mr. Meyer's employment agreement in April 2010 or following his retirement, if earlier, we have agreed to offer Mr. Meyer a one-year consulting agreement. We expect to reimburse Mr. Meyer for all of his reasonable out-of-pocket expenses associated with the performance of his obligations under this consulting agreement, but do not expect to pay him any cash compensation. Mr. Meyer's stock options will continue to vest and will be exercisable during the term of this consulting agreement. In the event that any payment we make, or benefit we provide, to Mr. Meyer would require him to pay an excise tax under Section 280G of the Internal Revenue Code, we have agreed to pay Mr. Meyer the amount of such tax and such additional amount as may be necessary to place him in the exact same financial position that he would have been in if the excise tax were not imposed. Patrick L. Donnelly
Mr. Donnelly has agreed to serve as our Executive Vice President, General Counsel and Secretary, through April 2010. For the fiscal year ending December 31, 2007, Mr. Donnelly's salary was $500,000. As of February 1, 2008, we pay Mr. Donnelly an annual base salary of $525,000.
If Mr. Donnelly's employment is terminated without cause or he terminates his employment for good reason, we are obligated to pay him a lump sum payment equal to his annual salary and the annual bonus last paid to him and to continue his medical and life insurance benefits for one year.
In the event that any payment we make, or benefit we provide, to Mr. Donnelly would require him to pay an excise tax under Section 280G of the Internal Revenue Code, we have agreed to pay Mr. Donnelly the amount of such tax and such additional amount as may be necessary to place him in the exact same financial position that he would have been in if the excise tax was not imposed. David J. Frear
Mr. Frear has agreed to serve as our Executive Vice President and Chief Financial Officer through July 2011. For the fiscal year ending December 31, 2007, Mr. Frear's salary was $525,000. As of February 1, 2008, we pay Mr. Frear an annual salary of $550,000. Mr. Frear's base salary will increase to $750,000 on August 1, 2008.
If Mr. Frear's employment is terminated without cause or he terminates his employment for good reason, we are obligated to pay him a lump sum payment equal to his annual salary and the annual bonus last paid to him and to continue his medical and life insurance benefits for one year.

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In the event that any payment we make, or benefit we provide, to Mr. Frear would require him to pay an excise tax under Section 280G of the Internal Revenue Code, we have agreed to pay Mr. Frear the amount of such tax and such additional amount as may be necessary to place him in the exact same financial position that he would have been in if the excise tax was not imposed. Potential Payments
If a triggering event and/or termination of employment had occurred as of December 31, 2007, we estimate that the value of the benefits under the employment agreements would have been as follows:

Lump Sum Accelerated Continuation of Severance Equity Insurance Payment Vesting(1) Benefits(2) Tax Gross-Up Total Name Conditions for payouts ($) ($) ($) ($) ($) Mel Karmazin Upon death, disability or change in control. - 3,636,000 - - 3,636,000 Termination without cause or for good reason. 4,360,274 3,636,000 - - 7,996,274 Scott A. Greenstein Termination without cause or for good reason. 2,224,658 - 22,551 - 2,247,209 If following the occurrence of a change in control, termination without cause or for good reason. 1,204,608 327,570 53,923 - 1,586,101 James E. Meyer Termination without cause, for good reason or for scheduled retirement. 1,825,000 - 20,794 (3) - 1,845,794 If following the occurrence of a change in control, (other than a result of an XM-Sirius merger) termination without cause or for good reason. 1,825,000 378,750 20,794 - 2,224,544 If following the 12 month period after the consummation of the Sirius-XM merger, termination without cause, for good reason or scheduled retirement. 3,650,000 - 31,937 - 3,681,937 Patrick L. Donnelly Termination without cause or for good reason. 950,000 - 12,993 - 962,993 If following the occurrence of a change in control, termination without cause or for good reason. 950,000 1,467,007 12,993 - 2,430,000 David J. Frear Termination without cause or for good reason. 1,050,000 - 12,993 - 1,062,993 If following the occurrence of a change in control, termination without cause or for good reason. 1,050,000 1,123,966 12,993 - 2,186,959

(1) Assumes that unvested equity would vest upon a change in control as stated in our stock incentive plans. Amounts were calculated based on the closing price of our common stock on December 31, 2007 of $3.03. The accelerated vesting of options is valued at (a) the difference between the closing price and the exercise price of the options times (b) the number of shares of common stock underlying the options. The accelerated vesting of restricted stock and restricted stock units is valued at the closing price times the number of shares of restricted stock and restricted stock units.

(2) Assumes that medical and dental benefits would be continued under COBRA for up to 18 months at current rates; thereafter assumes rate of two times current employer costs. Assumes that life insurance would be continued at rate of two times current employer cost.

(3) If Mr. Meyer terminates due to a scheduled retirement, then continuation of insurance benefits cost is estimated to be $14,263, instead of $20,794.

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Compensation for Non-Employee Directors
Currently, each member of our Board, who is not employed by us, receives a cash annual retainer and equity compensation payable in the following manner:
• $50,000 in cash; and

• $70,000 in the form of options to purchase our common stock which are issued the business day following each year's annual meeting of stockholders.

Any director who fails to attend at least 75% of the meetings of the Board in any given year forfeits 25% of his or her compensation that is payable in cash. During 2007, all of our directors, other than Leon Black, attended over 75% of the meetings of our Board.
Each director who serves as chair of a committee of the Board receives an additional annual cash retainer as follows: the audit committee chairman receives $30,000; the compensation committee chairman receives $20,000 and the nominating and corporate governance committee chairman receives $10,000. All options to purchase common stock awarded to our directors vest over a four-year period, with 25% vesting on each anniversary of the date of grant. No options will vest in a given year if, in the prior calendar year, the director failed to attend at least 75% of the meetings of the Board.
We also pay reasonable travel and accommodation expenses of directors in connection with their participation in meetings of the Board. For more information on the compensation of our directors, see "Executive Compensation - Director Compensation Table for 2007."
Director Compensation Table for 2007
The following table provides compensation information for the year ended December 31, 2007 for each of our non-employee directors.

Change in Pension Value of Non-Qualified Fee Earned Non-Equity Deferred or Paid Stock Option Incentive Plan Compensation All Other in Cash Awards(1)(2) Awards(1)(3) Compensation Earnings Compensation(4) Total Name ($) ($) ($) ($) ($) ($) ($) Joseph P. Clayton - - - - - 27,032 27,032 Leon D. Black 50,000 16,320 40,991 - - - 107,311 Lawrence F. Gilberti 70,000 16,320 40,991 - - - 127,311 James P. Holden 60,000 16,320 40,991 - - - 117,311 Warren N. Lieberfarb 50,000 16,320 40,991 - - - 107,311 Michael J. McGuiness 50,000 16,320 40,991 - - - 107,311 James F. Mooney 80,000 16,320 40,991 - - - 137,311

(1) Amounts represent expense recognized for financial statement reporting purposes for the fiscal year ended December 31, 2007 in accordance with SFAS No. 123R, disregarding estimates of forfeitures related to service-based vesting conditions. Please refer to Note 2 of the audited consolidated financial statements in our Annual Report on Form 10-K for the year ended December 31, 2007 regarding assumptions underlying valuation of equity awards. These dollar amounts include amounts from awards granted in or prior to 2007.

(2) Directors were not awarded restricted stock units in 2007. At December 31, 2007, the aggregate number of unvested restricted stock units outstanding for each director is as follows:
Mr. Clayton 0;
Mr. Black
47,425;
Mr. Gilberti
140,672;
Mr. Holden
140,672;
Mr. Lieberfarb
85,397;
Mr. McGuiness
78,772; and
Mr. Mooney
92,070.

(3) Directors, other than Mr. Clayton, were each awarded 45,962 options at an exercise price of $2.90 in 2007 with

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a grant date
fair value of
$69,851. At
December 31,
2007, the
aggregate
number of
option awards
outstanding
for each
director is as
follows:
Mr. Clayton
5,000,000;
Mr. Black
99,413;
Mr. Gilberti
129,413;
Mr. Holden
139,413;
Mr. Lieberfarb
99,413;
Mr. McGuiness
99,413; and
Mr. Mooney
99,413.

(4) Represents payment of Mr. Clayton's medical and dental benefits.