Registration No. 333-127497



                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                            ------------------------

                         POST-EFFECTIVE AMENDMENT NO. 1
                                       TO
                                    Form S-8
                             REGISTRATION STATEMENT
                                      Under
                           THE SECURITIES ACT OF 1933
                            ------------------------

                            SPRINT NEXTEL CORPORATION
             (Exact name of registrant as specified in its charter)

                         Kansas                       48-0457967
              (State or other jurisdiction        (I.R.S. Employer
            of incorporation or organization)    Identification No.)

                2001 Edmund Halley Drive, Reston, Virginia 20191
                    (Address of principal executive offices)
                            ------------------------

                           NEXTEL COMMUNICATIONS, INC.
              AMENDED AND RESTATED CASH COMPENSATION DEFERRAL PLAN
                            (Full title of the Plan)
                            ------------------------

                            LEONARD J. KENNEDY, ESQ.
                                 General Counsel
                            Sprint Nextel Corporation
                            2001 Edmund Halley Drive
                             Reston, Virginia 20191
                     (Name and address of agent for service)

          Telephone number, including area code, of agent for service:
                                 (703) 433-4000
                            ------------------------




     The purpose of this Registration  Statement was to register  $15,000,000 of
Sprint Corporation's deferred compensation  obligations,  to be offered and sold
under the Nextel  Communications,  Inc.  Amended and Restated Cash  Compensation
Deferral Plan, as amended and restated December 7, 2004 (the "Plan"), which Plan
was  assumed  by Sprint  Corporation  in  connection  with the  merger of Nextel
Communications, Inc. with a subsidiary of Sprint Corporation. In connection with
the merger, Sprint Corporation changed its name to Sprint Nextel Corporation.

     An  aggregate  of  $199,834.35  was  deferred by  participants  in the Plan
following the merger.  The Plan has been replaced by the Sprint Nextel  Deferred
Compensation  Plan and no additional  deferrals will be made by  participants in
the Plan. Accordingly, the purpose of this Post-Effective Amendment No. 1 to the
Registration Statement is to deregister the remaining $14,800,165.65 of deferred
compensation obligations registered pursuant to this Registration Statement.




           PART II. INFORMATION REQUIRED IN THE REGISTRATION STATEMENT


Item 8.     Exhibits.

Exhibit
Number      Exhibits

24.         Power of Attorney.


                                      II-1



                                   SIGNATURES

     Pursuant to the  requirements of the Securities Act of 1933, the registrant
certifies  that it has  reasonable  grounds to believe  that it meets all of the
requirements  for  filing on Form S-8 and has duly  caused  this  Post-Effective
Amendment No. 1 to the Registration  Statement to be signed on its behalf by the
undersigned,  thereunto duly authorized,  in the City of Overland Park, State of
Kansas, on the 4th day of January, 2007.

                              SPRINT NEXTEL CORPORATION



                              By: /s/ Michael T. Hyde
                                  Michael T. Hyde, Assistant Secretary



     Pursuant to the  requirements  of the  Securities  Act of 1933,  this Post-
Effective  Amendment No. 1 to the Registration  Statement has been signed by the
following persons in the capacities and on the date indicated.

Name                        Title                        Date

GARY D. FORSEE*             Chairman, President and   )
                            Chief Executive Officer   )
                            (Principal Executive      )
                            Officer)                  )
                                                      )
PAUL N. SALEH*              Chief Financial Officer   )
                            (Principal Financial      )
                            Officer)                  )
                                                      )
WILLIAM G. ARENDT*          Senior Vice President     )
                            and Controller            )
                            (Principal Accounting     )
                            Officer)                  )
                                                      ) January 4, 2007
                                                      )
KEITH J. BANE*              Director                  )
                                                      )
                                                      )
_________________           Director                  )
Robert R. Bennett                                     )
                                                      )
                                                      )
GORDON M. BETHUNE*          Director                  )
                                                      )
                                                      )
FRANK M. DRENDEL*           Director                  )
                                                      )
                                                      )
JAMES H. HANCE, JR.*        Director                  )
                                                      )

                                      II-2




V. JANET HILL*              Director                  )
                                                      )
                                                      )
IRVINE O. HOCKADAY, JR.*    Director                  )
                                                      )
                                                      )
WILLIAM E. KENNARD*         Director                  )
                                                      ) January 4, 2007
                                                      )
LINDA KOCH LORIMER*         Director                  )
                                                      )
                                                      )
WILLIAM H. SWANSON*         Director                  )
                                                      )





     /s/ Michael T. Hyde
*    Signed by Michael T. Hyde,
     Attorney-in-Fact, pursuant to
     Power of Attorney filed with this
     Amendment to the Registration
     Statement No. 333-127497.



                                      II-3





                                  EXHIBIT INDEX


Exhibit
Number    Exhibits

24.       Power of Attorney.