AS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION ON OCTOBER 19, 2004
================================================================================
                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON D.C. 20549


                                    FORM 8-A


                FOR REGISTRATION OF CERTAIN CLASSES OF SECURITIES
                     PURSUANT TO SECTION 12(B) OR (G) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

                                 SmartPros Ltd.
      ---------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)


                Delaware                                 13-4100476
----------------------------------------      ----------------------------------
(State of incorporation or organization)              (I.R.S. Employer
                                                    Identification No.)

  12 Skyline Drive, Hawthorne, New York                    10532
----------------------------------------      ----------------------------------
 (Address of principal executive office)                 (Zip Code)

                                           
If this form relates to the registration      If this form relates to the             
of a class of securities pursuant to          registration of securities pursuant     
Section 12(b) of the Exchange Act and is      to Section Exchange Act is effective    
effective upon filing pursuant to             pursuant to General Instruction A.(d),  
General Instruction A.(c), check the          check the following box. /_/            
following box. /_/                            


     Securities  Act  registration  statement  file  number  to which  this form
relates: 333-115454

     Securities to be registered pursuant to Section 12(b) of the Act:


                   TITLE OF EACH CLASS                                      NAME OF EACH EXCHANGE WHICH
                   TO BE SO REGISTERED                                    EACH CLASS IS TO BE REGISTERED
----------------------------------------------------------    --------------------------------------------------------
                                                                           
Units, each consisting of three shares of Common Stock and
    one and one-half Common Stock Purchase warrants                           American Stock Exchange
        Common Stock, par value $.0001 per share                              American Stock Exchange
             Common Stock Purchase Warrants                                   American Stock Exchange
----------------------------------------------------------


SECURITIES TO BE REGISTERED PURSUANT TO SECTION 12(G) OF THE ACT:

                                                        NONE






Item 1. Description of Registrant's Securities to be Registered.

        The description of securities  required by this Item is contained in the
Registration  Statement of the  Registrant  on Form SB-2,  File No.  333-115454,
filed with the Commission on May 13, 2004, as amended on June 30, 2004, August 6
2004,  September 2, 2004,  September 14, 2004,  October 12, 2004 and October 15,
2004 (the "Registration  Statement") and is incorporated  herein by reference to
such filing. See "Description of Securities."

Item 2.   Exhibits

        The  following  exhibits  required  to be filed by this item are  either
filed herewith or,  pursuant to Rule 12b-32 of the Act,  incorporated  herein by
reference  to  the  exhibits  filed  by the  registrant  with  the  Registration
Statement:

1.      Specimen  copy of  the  Common  Stock  Certificate  (Exhibit  4.1 to the
        Registration Statement).

2.      Specimen copy of  the Unit Certificate  (Exhibit 4.3 to the Registration
        Statement).

3.      Specimen  copy  of the  Common  Stock  Purchase  Warrant  (Exhibit  A to
        Exhibit 4.2 to the Registration Statement).

4.      Form of Warrant Agreement (Exhibit 4.2 to the Registration Statement).

5.      Certificate   of   Incorporation,   as  amended   (Exhibit  3.1  to  the
        Registration Statement).

6       Amended and Restated Bylaws, as amended (Exhibit 3.2 to the Registration
        Statement).


        Pursuant to the  requirements  of Section 12 of the Securities  Exchange
Act of 1934, the registrant  has duly caused this  registration  statement to be
signed on its behalf by the undersigned, thereto duly authorized.

Dated:  October 19, 2004

                                             SMARTPROS LTD.

                                             By:   /s/ ALLEN S. GREENE          
                                                  ------------------------------
                                                  Allen S. Greene,
                                                  Chief Executive Officer







                                  EXHIBIT INDEX

---------- ---------------------------------------------------------------------
NO.        DESCRIPTION
---------- ---------------------------------------------------------------------
1.         Specimen  copy of the Common  Stock  Certificate  (Exhibit 4.1 to the
           Registration Statement).
---------- ---------------------------------------------------------------------
2.         Specimen   copy  of  the  Unit   Certificate   (Exhibit  4.3  to  the
           Registration Statement).
---------- ---------------------------------------------------------------------
3.         Specimen  copy of the Common  Stock  Purchase  Warrant  (Exhibit A to
           Exhibit 4.2 to the Registration Statement).
---------- ---------------------------------------------------------------------
4.         Form  of  Warrant   Agreement   (Exhibit  4.2  to  the   Registration
           Statement).
---------- ---------------------------------------------------------------------
5          Certificate  of  Incorporation,   as  amended  (Exhibit  3.1  to  the
           Registration Statement).
---------- ---------------------------------------------------------------------
6.         Amended  and  Restated  Bylaws,   as  amended  (Exhibit  3.2  to  the
           Registration Statement).
---------- ---------------------------------------------------------------------

---------- ---------------------------------------------------------------------