Company:  ORACLE CORP (ORCL)
Form Type:  S-8
Filing Date:  8/3/2006 
CIK:  0001341439 
Address:  500 ORACLE PARKWAY
MAIL STOP 5 OP 7
 
City, State, Zip:  REDWOOD CITY, California 94065 
Telephone:  (650) 506-7000 
Fiscal Year:  05/31 
Last Trade
Last Trade: 
$34.12  
Change: 
-0.98 (-2.79%)  
Trade Time: 
May 22  
Market Cap: 
$160.73B
Description of Business
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  FORM S-8
        Portal Software, Inc. 1999 Stock Incentive Plan
    CALCULATION OF REGISTRATION FEE
    EXPLANATORY NOTE
    PART II
      Item 3. Incorporation of Documents by Reference
    Item 4. Description of Securities
    Item 5. Interests of Named Experts and Counsel
      Item 6. Indemnification of Directors and Officers
      Item 7. Exemption From Registration Claimed
      Item 8. Exhibits
      Item 9. Undertakings
    SIGNATURES
    POWER OF ATTORNEY
    Exhibit Index
  EXHIBIT 5.1
  EXHIBIT 23.2
    CONSENT OF ERNST & YOUNG, LLP,