Registration No. 333-106086



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

                         POST-EFFECTIVE AMENDMENT NO. 2
                                       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)
                            ------------------------

                       SPRINT RETIREMENT SAVINGS PLAN AND
          SPRINT RETIREMENT SAVINGS PLAN FOR BARGAINING UNIT EMPLOYEES
                            (Full title of the Plans)
                            ------------------------

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





                                EXPLANATORY NOTE


     This Registration  Statement as originally filed related to the offering of
15,000,000  shares of FON Common Stock and 17,000,000 shares of PCS Common Stock
of Sprint  Corporation  ("Sprint")  issuable under the Sprint Retirement Savings
Plan and the Sprint  Retirement  Savings  Plan for  Bargaining  Unit  Employees.
Following the  recombination of the PCS Common Stock and the FON Common Stock in
April 2004, the shares of PCS Common Stock were deregistered. In connection with
the merger of Nextel  Communications,  Inc. with and into a subsidiary of Sprint
in August 2005,  Sprint amended its Articles of Incorporation to change its name
to Sprint Nextel Corporation ("Sprint Nextel") and to redesignate its FON Common
Stock as Common Stock.

     The Sprint  Retirement  Savings Plan was amended effective January 1, 2006.
Common Stock is no longer  offered as an investment  alternative  for additional
contributions  or  exchanges  and the company  match is no longer made in Common
Stock.  Following the spin-off of Embarq  Corporation in May 2006, Sprint Nextel
is no longer the sponsor of the Sprint  Retirement  Savings Plan for  Bargaining
Unit Employees. Consequently, no additional shares of Sprint Nextel Common Stock
will be issued by Sprint  Nextel under  either  Plan.  An aggregate of 2,491,272
shares  of  Sprint  Nextel  Common  Stock  registered  under  this  Registration
Statement  have been  issued.  Accordingly,  the purpose of this  Post-Effective
Amendment No. 2 to the  Registration  Statement is to  deregister  the remaining
12,508,728  shares of Sprint Nextel  Common Stock  covered by 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. 2 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 24th day of August, 2006.

                              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. 2 to the Registration  Statement has been signed by the
following persons in the capacities and on the date indicated.

Name                    Title                                Date

G. D. FORSEE*           Chief Executive Officer and   )
                        Director                      )
                        (Principal Executive          )
                        Officer)                      )
                                                      )
P. N. SALEH*            Chief Financial Officer       )
                        (Principal Financial          )
                        Officer)                      )
                                                      )
W. G. ARENDT*           Senior Vice President and     )
                        Controller                    )
                        (Principal Accounting         )
                        Officer)                      )
                                                      ) August 24, 2006
TIMOTHY M. DONAHUE*     Chairman                      )
                                                      )
                                                      )
KEITH J. BANE*          Director                      )
                                                      )
                                                      )
GORDON M. BETHUNE*      Director                      )
                                                      )
                                                      )
FRANK M. DRENDEL*       Director                      )
                                                      )
                                                      )
JAMES H. HANCE, JR.*    Director                      )
                                                      )



                                      II-2






V. JANET HILL*          Director                      )
                                                      )
                                                      )
I. O. HOCKADAY, JR.*    Director                      )
                                                      )
                                                      )
WILLIAM E. KENNARD*     Director                      )
                                                      )  August 24, 2006
                                                      )
L. K. 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. 333-106086.



                                      II-3




                                   SIGNATURES


     Pursuant  to  the  requirements  of the  Securities  Act of  1933  and  the
provisions of Rule 478 thereunder,  the Sprint Retirement  Savings Plan has duly
caused this Post-Effective  Amendment No. 2 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 24th day of August, 2006.

                           SPRINT RETIREMENT SAVINGS PLAN




                           By: /s/ Michael T. Hyde
                               Michael T. Hyde
                               Assistant Secretary of Sprint Nextel Corporation



                                   SIGNATURES


     Pursuant  to  the  requirements  of the  Securities  Act of  1933  and  the
provisions  of Rule 478  thereunder,  the  Sprint  Retirement  Savings  Plan for
Bargaining Unit Employees has duly caused this Post-Effective Amendment No. 2 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
24th day of August, 2006.

                           SPRINT RETIREMENT SAVINGS PLAN FOR
                           BARGAINING UNIT EMPLOYEES




                           By:  /s/ Michael T. Hyde
                                Michael T. Hyde
                                Assistant Secretary of Sprint Nextel Corporation



                                      II-4




                                  EXHIBIT INDEX


Exhibit
Number       Exhibits

24.          Power of Attorney.