UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

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FORM 10-K/AAmendment No. 4

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(MARK ONE)
[X]   ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
     SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2003

OR

[   ]  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
     EXCHANGE ACT OF 1934

FOR THE TRANSITION PERIOD FROM ___________ TO  _____________

Commission file number 000-32979



COMMERCE ONE, INC.



|Delaware                                                       | 94-3392885                             
|-------------------------------------------------------------- | ---------------------------------------
|(State or Other Jurisdiction of Incorporation or Organization) | (I.R.S. Employer Identification Number)

One Market, Steuart Tower
                                        Suite 1300
San Francisco, CA  94105

(415) 644-8700

Securities registered pursuant to Section 12(b) of the Act: None

Securities registered pursuant to Section 12(g) of the Act:Common Stock, $0.0001 par value (title of class)



Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act
of 1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to
such filing requirements for the past 90 days. Yes

Indicate by check mark if disclosure of delinquent filers pursuant to Item
405 of Regulation S-K (subsection 229.405 of this chapter) is not contained herein, and will not be contained,
to the best of Registrant's knowledge, in definitive proxy or information
statements incorporated by reference in Part III of this Form 10-K, or
any amendment to this Form 10-K.

Indicate by check mark whether the registrant is an accelerated filer (as
defined in Rule 12b-2 of the Act).  Yes

The aggregate market value of voting stock held by non-affiliates of the
registrant as of June 30, 2003 was $71,855,923 based upon the last sales price
reported for such date on The Nasdaq Stock Market's National Market. For
purposes of this disclosure, shares of Common Stock held by persons who hold
more than 5% of the outstanding shares of Common Stock and shares held by
officers and directors of the registrant, have been excluded in that such
persons may be deemed to be affiliates. This determination is not necessarily
conclusive.

As of April 15, 2004, there were 36,661,038 shares of the registrant's Common
Stock outstanding.

DOCUMENTS INCORPORATED BY REFERENCE

None.







EXPLANATORY NOTE

This Amendment No. 4 to the Registrant's Annual Report on Form 10-K for
the fiscal year ended December 31, 2003 is being filed to refile the following
exhibits in unredacted form:  the Strategic Alliance Agreement, dated September
18, 2000, by and between Commerce One, Inc., SAP AG and SAP Markets, Inc. and
Amendments No. 1 thru 6 thereto and to make other minor changes to the list of
exhibits.  We are not refiling or amending our financial statement or financial
statement schedules, amending or otherwise updating any disclosure, or making
any other changes to the exhibits.

PART IV

Item 15.  Exhibits, Financial Statement Schedules and Reports on Form
8-K.

(a)  	DOCUMENTS FILED AS PART OF THE REPORT

3.  EXHIBITS

The exhibits listed on the accompanying index to exhibits immediately
following the financial statement schedule are filed as part of, or incorporated
by reference into, this Form 10-K.

EXHIBIT INDEX

|EXHIBIT NUMBER |  | DESCRIPTION                                                                                                                                                                                                                                                                                                      
|-------------- |  | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|3.1(1)         |  | Restated Certificate of Incorporation.                                                                                                                                                                                                                                                                           
|3.2(2)         |  | Certificate of Amendment, dated September 16, 2002 to Amended
and Restated Certificate of Incorporation.                                                                                                                                                                                                         
|3.3(7)         |  | Amended and Restated Bylaws.                                                                                                                                                                                                                                                                                     
|4.1(1)         |  | Specimen Common Stock Certificate.                                                                                                                                                                                                                                                                               
|4.2(14)        |  | Amended and Restated Preferred Stock Rights Agreement, dated as
of December 31, 2003, between Commerce One, Inc., and Equiserve Trust Company,
NA.                                                                                                                                                               
|4.3(11)        |  | Certificate of Designations, Preferences and Rights of the
Series B Convertible Preferred Stock.                                                                                                                                                                                                                 
|10.1(3)        |  | Form of Indemnification Agreement between the Registrant and
each of its directors and officers.                                                                                                                                                                                                                 
|10.2(3)        |  | Form of 1997 Incentive Stock Option Plan and form of agreements
thereunder.                                                                                                                                                                                                                                      
|10.3(3)        |  | Form of 1999 Employee Stock Purchase Plan and form of agreements
thereunder.                                                                                                                                                                                                                                     
|10.4(4)        |  | 1999 Nonstatutory Stock Option Plan and form of agreements
thereunder.                                                                                                                                                                                                                                           
|10.5(3)        |  | Form of 1999 Director Option Plan and form of agreements
thereunder.                                                                                                                                                                                                                                             
|10.6(16)       |  | 2004 Inducement Plan.                                                                                                                                                                                                                                                                                            
|10.7(16)       |  | 2004 Inducement Plan - Notice of Grant of Stock Purchase
Right.                                                                                                                                                                                                                                                  
|10.8(16)       |  | 2004 Inducement Plan - Stock Option Agreement.                                                                                                                                                                                                                                                                   
|10.9(11)       |  | Registration Rights Agreement, dated July 10, 2003, by and
between Commerce One, Inc. and the investor named therein (BayStar Capital II,
L.P.).                                                                                                                                                                 
|10.10(11)      |  | Securities Purchase Agreement, dated July 10, 2003, by and
between Commerce One, Inc. and the investor named therein (BayStar Capital II,
L.P.).                                                                                                                                                                 
|10.11(11)      |  | Warrant to Purchase Common Stock, dated July 10,
2003.                                                                                                                                                                                                                                                           
|10.12(14)      |  | Note and Warrant Purchase Agreement, dated December 31, 2003, by
and among ComVest Investment Partners II LLC, DCC Ventures, LLC, Commerce One,
Inc., and Commerce One Operations, Inc.                                                                                                                          
|10.13(14)      |  | Senior Secured Non-Convertible Promissory Notes issued on
December 31, 2003.                                                                                                                                                                                                                                     
|10.14(14)      |  | Warrants to Purchase Common Stock, dated December 31,
2003.                                                                                                                                                                                                                                                      
|10.15(14)      |  | Security Agreement, dated December 31, 2003, by and among
ComVest Investment Partners II LLC, Commerce One, Inc., and Commerce One
Operations, Inc.                                                                                                                                                              
|10.16(14)      |  | Pledge Agreement, dated December 31, 2003, by and between
ComVest Investment Partners II LLC and Commerce One Operations, Inc.                                                                                                                                                                                   
|10.17(14)      |  | Guaranty, dated December 31, 2003, by and among ComVest
Investment Partners II LLC, DCC Ventures, LLC, and Commerce One Operations,
Inc.                                                                                                                                                                         
|10.18(14)      |  | Registration Rights Agreement, dated December 31, 2003, by and
among ComVest Investment Partners II LLC, DCC Ventures, LLC, and Commerce One,
Inc.                                                                                                                                                               
|10.19(3)       |  | Master Software License and Services Agreement between the
Registrant and Nippon Telegraph and Telephone Corporation, dated April 16,
1999.                                                                                                                                                                      
|10.20(3)       |  | Stock Purchase and Master Strategic Relationship Agreement
between the Registrant and Nippon Telegraph and Telephone Corporation, dated
June 1999.                                                                                                                                                               
|10.21(5)       |  | Amended and Restated Standstill and Stock Restriction Agreement
by and among Commerce One, Inc., New Commerce One Holding, Inc. and SAP AG dated
June 28, 2001.                                                                                                                                                  
|10.22(5)       |  | Investor Rights Agreement by and between Commerce One, Inc., New
Commerce One Holding, Inc. and SAP AG dated June 28, 2001.                                                                                                                                                                                      
|10.23(6)       |  | Formation Agreement dated December 8, 2000 by and among Commerce
One, Inc., Ford Motor Company, General Motors Corporation, New Commerce One
Holding, Inc. (solely for the purposes of Section 11.3 thereof) DaimlerChrysler
AG and (solely for the purposes of section 2.4, 11.2 and 11.9 thereof) Covisint
LLC.
|10.24(6)       |  | Standstill and Stock Restriction Agreement dated December 8,
2000 by and among Commerce One, Inc., Ford Motor Company, General Motors
Corporation and New Commerce One Holding, Inc.                                                                                                                             
|10.25(6)       |  | Registration Rights Agreement dated December 8, 2000 by and
among Commerce One, Inc., Ford Motor Company, General Motors Corporation and New
Commerce One Holding, Inc.                                                                                                                                          
|10.26(13)      |  | Settlement Agreement effective as of December 30, 2003 by and
between CVX Holdco LLC, Commerce One Operations, Inc., Commerce One, Inc. and
Covisint LLC.                                                                                                                                                        
|10.27(13)      |  | Covisint Master Software License Agreement (and related
schedules) dated December 30, 2003 by and between Commerce One Operations, Inc.
and Covisint LLC.                                                                                                                                                        
|10.28          |  | Strategic Alliance Agreement dated September 18, 2000 by and
between Commerce One, Inc., SAP AG and SAP Markets, Inc.                                                                                                                                                                                            
|10.29          |  | Addendum #1 to the Strategic Alliance Agreement, dated as of
September 29, 2000, by and between Commerce One, Inc., SAP AG, SAP Markets,
Inc., and SAP Australia Pty Limited.                                                                                                                                    
|10.30          |  | Strategic Alliance Agreement Amendment No. 2, by and between
Commerce One, Inc., SAP AG and SAP Markets, Inc.                                                                                                                                                                                                    
|10.31          |  | Strategic Alliance Agreement Amendment No. 3, dated June 29,
2001 by and between Commerce One, Inc., SAP AG and SAP Markets, Inc.                                                                                                                                                                                
|10.32          |  | Strategic Alliance Agreement Amendment No. 4, effective as of
January 1, 2002 by and between Commerce One Operations, Inc., SAP AG and SAP
Markets, Inc.                                                                                                                                                         
|10.33          |  | Strategic Alliance Agreement Amendment No. 5, effective as of
December 20, 2002, by and between Commerce One Operations, Inc., SAP AG and SAP
Markets, Inc.                                                                                                                                                      
|10.34          |  | Strategic Alliance Agreement Amendment No. 6, effective as of
September 29, 2003, by and between Commerce One Operations, Inc., SAP AG and SAP
Markets, Inc.                                                                                                                                                     
|10.35(8)       |  | Form of Change of Control Severance Agreement.                                                                                                                                                                                                                                                                   
|10.36(8)       |  | Form of Amendment No. 1 to Change of Control Severance
Agreement.                                                                                                                                                                                                                                                
|10.37(9)       |  | Employee Loan Agreement between Commerce One, Inc., and Dennis
H. Jones, dated August 22, 2001.                                                                                                                                                                                                                  
|10.38(10)      |  | Separation Agreement by and among Commerce One Operations, Inc.,
Commerce One, Inc. and Dennis H. Jones, dated June 20, 2002.                                                                                                                                                                                    
|10.39(12)      |  | Eighth Amendment to Sublease, dated October 1, 2003 and executed
November 10, 2003 by Commerce One Operations, Inc., Commerce One, Inc. and
PeopleSoft, Inc.                                                                                                                                                     
|10.40(16)      |  | Addendum to Eight Amendment to Sublease, dated October 1, 2003
by and between Commerce One Operations, Inc, Commerce One, Inc. and PeopleSoft,
Inc. and executed November 10, 2003.                                                                                                                              
|10.41(16)      |  | Promissory Note between Commerce One, Inc. and PeopleSoft, Inc.
executed December 31, 2003.                                                                                                                                                                                                                      
|10.42 (15)     |  | Consent and Amendment Agreement between Commerce One, Inc. and
BayStar Capital II, L.P. dated March 14, 2004.                                                                                                                                                                                                    
|10.43 (15)     |  | Registration Rights Agreement between Commerce One, Inc. and
BayStar Capital II, L.P. dated March 14, 2004.                                                                                                                                                                                                      
|21.1(16)       |  | List of Subsidiaries of Registrant.                                                                                                                                                                                                                                                                              
|23.1(17)       |  | Consent of BDO Seidman, LLP, Independent Registered Public
Accounting Firm.                                                                                                                                                                                                                                      
|23.2(17)       |  | Consent of Ernst and Young, LLP, Independent Registered Public
Accounting Firm.                                                                                                                                                                                                                                  
|24.1(16)       |  | Power of Attorney                                                                                                                                                                                                                                                                                                
|31.1           |  | Certification of the Chief Executive Officer of Commerce One
pursuant to section 302 of the Sarbanes-Oxley Act.                                                                                                                                                                                                  
|31.2           |  | Certification of the Chief Financial Officer of Commerce One
pursuant to section 302 of the Sarbanes-Oxley Act.                                                                                                                                                                                                  
|32.1(18)       |  | Certification of the Chief Executive Officer and Chief Financial
Officer of Commerce One pursuant to section 906 of the Sarbanes Oxley
Act.                                                                                                                                                                      

______________________

|(1)  |  | Incorporated by reference to Commerce One's Form 8-A (File No.
000-32979) filed on July 11, 2001.                                                                                                         
|---- |  | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|(2)  |  | Incorporated by reference to Commerce One's Form 8-K (File No.
000-32979) filed on September 19, 2002.                                                                                                    
|(3)  |  | Incorporated by reference to Commerce One's Registration
Statement of Form S-1 (File No. 333-76987), declared effective July 1,
1999.                                                                     
|(4)  |  | Incorporated by reference to Commerce One's Form S-8 (File No.
333-33328), filed on March 27, 2000.                                                                                                       
|(5)  |  | Incorporated by reference to Commerce One's Current Report on
Form 8-K (File No. 000-32979), filed on July 10, 2001.                                                                                      
|(6)  |  | Incorporated by reference to Commerce One's Current Report on
Form 8-K (File No. 000-26453), filed on December 29, 2000.                                                                                  
|(7)  |  | Incorporated by reference to Commerce One's Current Report on
Form 8-K (File No. 000-32979), filed on July 12, 2001.                                                                                      
|(8)  |  | Incorporated by reference to Commerce One's Annual Report on
Form 10-K (File No. 000-26453), filed on April 2, 2001.                                                                                      
|(9)  |  | Incorporated by reference to Commerce One's Quarterly Report on
Form 10-Q (File No. 000-32979), filed on November 14, 2001.                                                                               
|(10) |  | Incorporated by reference to Commerce One's Quarterly Report on
Form 10-Q (File No. 000-32979), filed on August 14, 2002.                                                                                 
|(11) |  | Incorporated by reference to Commerce One's Current Report on
Form 8-K (File No. 000-32979), filed on July 11, 2003.                                                                                      
|(12) |  | Incorporated by reference to Commerce One's Current Report on
Form 8-K (File No. 000-32979), filed on December 17, 2003.                                                                                  
|(13) |  | Incorporated by reference to Commerce One's Current Report on
Form 8-K (File No. 000-32979), filed on January 6, 2004.                                                                                    
|(14) |  | Incorporated by reference to Commerce One's Current Report on
Form 8-K (File No. 000-32979), filed on January 8, 2004.                                                                                    
|(15) |  | Incorporated by reference to Commerce One's Current Report on
Form 8-K (File No. 000-32979), filed on March 16, 2004.                                                                                     
|(16) |  | Previously filed with Commerce One's Annual Report on Form 10-K
(File No. 000-32979), filed on March 19, 2004.                                                                                            
|(17) |  | Consent is not required with the filing of this amendment.
Consent was previously filed with Commerce One's Amendment No. 3 to the Annual
Report on Form 10-K (File No. 000-32979), filed on June 3, 2004.
|(18) |  | Certification of the Chief Executive Officer and Chief Financial
Officer of Commerce One pursuant to section 906 of the Sarbanes Oxley Act is not
required with the filing of this amendment.             

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SIGNATURES



Pursuant to the requirements of Section 13 or 15(d) of the Securities
Exchange Act of 1934, the registrant has duly caused this amendment to be signed
on its behalf by the undersigned, thereunto duly authorized.



Dated: June 9, 2004

| | COMMERCE ONE, INC. |                                      
| | ------------------ | -------------------------------------
| | By:                | /s/ MARK B. HOFFMAN                  
| |                    | Mark B. Hoffman                      
| |                    | Chairman  and Chief Executive
Officer
| |                    |                                      





Pursuant to the requirements of the Securities Exchange Act of 1934, this
amendment has been signed below by the following persons on behalf of the
registrant and in the capacities and on the dates indicated.



|Signature                                                          |  | Title                                                                                          |  | Date        
|------------------------------------------------------------------ |  | ---------------------------------------------------------------------------------------------- |  | ------------
|                                                                   |  |                                                                                                |  |             
|/s/ MARK B. HOFFMAN
                               Mark B. Hoffman |  | Chief Executive Officer and Chairman of the Board (Principal Executive Officer)                |  | June 9, 2004
|                                                                   |  |                                                                                                |  |             
|                                                                   |  |                                                                                                |  |             
|/s/ CHARLES BOYNTON
                               Charles Boynton |  | Senior Vice President and Chief Financial Officer (Principal Financial and Accounting Officer) |  | June 9, 2004
|                                                                   |  |                                                                                                |  |             
|/s/ JOHN V. BALEN*                                                 |  | Director                                                                                       |  | June 9, 2004
|John V. Balen                                                      |  |                                                                                                |  |             
|                                                                   |  |                                                                                                |  |             
|/s/ KENNETH C. GARDNER*                                            |  | Director                                                                                       |  | June 9, 2004
|Kenneth C. Gardner                                                 |  |                                                                                                |  |             
|                                                                   |  |                                                                                                |  |             
|/s/ STEWART SCHUSTER*                                              |  | Director                                                                                       |  | June 9, 2004
|Stewart Schuster                                                   |  |                                                                                                |  |             
|                                                                   |  |                                                                                                |  |             
|/s/ IRV LICHTENWALD*                                               |  | Director                                                                                       |  | June 9, 2004
|Irv Lichtenwald                                                    |  |                                                                                                |  |             
|                                                                   |  |                                                                                                |  |             
|/s/ TOSHIMUNE OKIHARA*                                             |  | Director                                                                                       |  | June 9, 2004
|Toshimune Okihara                                                  |  |                                                                                                |  |             
|                                                                   |  |                                                                                                |  |             
|/s/ JACK ACOSTA*                                                   |  | Director                                                                                       |  | June 9, 2004
|Jack Acosta                                                        |  |                                                                                                |  |             
|                                                                   |  |                                                                                                |  |             
|/s/ ALEX S. VIEUX*                                                 |  | Director                                                                                       |  | June 9, 2004
|Alex S. Vieux                                                      |  |                                                                                                |  |             





*/s/ CHARLES BOYNTON
   By:  Charles Boynton

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EXHIBIT INDEX

|EXHIBIT NUMBER |  | DESCRIPTION                                                                                                                                                                                                                                                                                                      
|-------------- |  | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|3.1(1)         |  | Restated Certificate of Incorporation.                                                                                                                                                                                                                                                                           
|3.2(2)         |  | Certificate of Amendment, dated September 16, 2002 to Amended
and Restated Certificate of Incorporation.                                                                                                                                                                                                         
|3.3(7)         |  | Amended and Restated Bylaws.                                                                                                                                                                                                                                                                                     
|4.1(1)         |  | Specimen Common Stock Certificate.                                                                                                                                                                                                                                                                               
|4.2(14)        |  | Amended and Restated Preferred Stock Rights Agreement, dated as
of December 31, 2003, between Commerce One, Inc., and Equiserve Trust Company,
NA.                                                                                                                                                               
|4.3(11)        |  | Certificate of Designations, Preferences and Rights of the
Series B Convertible Preferred Stock.                                                                                                                                                                                                                 
|10.1(3)        |  | Form of Indemnification Agreement between the Registrant and
each of its directors and officers.                                                                                                                                                                                                                 
|10.2(3)        |  | Form of 1997 Incentive Stock Option Plan and form of agreements
thereunder.                                                                                                                                                                                                                                      
|10.3(3)        |  | Form of 1999 Employee Stock Purchase Plan and form of agreements
thereunder.                                                                                                                                                                                                                                     
|10.4(4)        |  | 1999 Nonstatutory Stock Option Plan and form of agreements
thereunder.                                                                                                                                                                                                                                           
|10.5(3)        |  | Form of 1999 Director Option Plan and form of agreements
thereunder.                                                                                                                                                                                                                                             
|10.6(16)       |  | 2004 Inducement Plan.                                                                                                                                                                                                                                                                                            
|10.7(16)       |  | 2004 Inducement Plan - Notice of Grant of Stock Purchase
Right.                                                                                                                                                                                                                                                  
|10.8(16)       |  | 2004 Inducement Plan - Stock Option Agreement.                                                                                                                                                                                                                                                                   
|10.9(11)       |  | Registration Rights Agreement, dated July 10, 2003, by and
between Commerce One, Inc. and the investor named therein (BayStar Capital II,
L.P.).                                                                                                                                                                 
|10.10(11)      |  | Securities Purchase Agreement, dated July 10, 2003, by and
between Commerce One, Inc. and the investor named therein (BayStar Capital II,
L.P.).                                                                                                                                                                 
|10.11(11)      |  | Warrant to Purchase Common Stock, dated July 10,
2003.                                                                                                                                                                                                                                                           
|10.12(14)      |  | Note and Warrant Purchase Agreement, dated December 31, 2003, by
and among ComVest Investment Partners II LLC, DCC Ventures, LLC, Commerce One,
Inc., and Commerce One Operations, Inc.                                                                                                                          
|10.13(14)      |  | Senior Secured Non-Convertible Promissory Notes issued on
December 31, 2003.                                                                                                                                                                                                                                     
|10.14(14)      |  | Warrants to Purchase Common Stock, dated December 31,
2003.                                                                                                                                                                                                                                                      
|10.15(14)      |  | Security Agreement, dated December 31, 2003, by and among
ComVest Investment Partners II LLC, Commerce One, Inc., and Commerce One
Operations, Inc.                                                                                                                                                              
|10.16(14)      |  | Pledge Agreement, dated December 31, 2003, by and between
ComVest Investment Partners II LLC and Commerce One Operations, Inc.                                                                                                                                                                                   
|10.17(14)      |  | Guaranty, dated December 31, 2003, by and among ComVest
Investment Partners II LLC, DCC Ventures, LLC, and Commerce One Operations,
Inc.                                                                                                                                                                         
|10.18(14)      |  | Registration Rights Agreement, dated December 31, 2003, by and
among ComVest Investment Partners II LLC, DCC Ventures, LLC, and Commerce One,
Inc.                                                                                                                                                               
|10.19(3)       |  | Master Software License and Services Agreement between the
Registrant and Nippon Telegraph and Telephone Corporation, dated April 16,
1999.                                                                                                                                                                      
|10.20(3)       |  | Stock Purchase and Master Strategic Relationship Agreement
between the Registrant and Nippon Telegraph and Telephone Corporation, dated
June 1999.                                                                                                                                                               
|10.21(5)       |  | Amended and Restated Standstill and Stock Restriction Agreement
by and among Commerce One, Inc., New Commerce One Holding, Inc. and SAP AG dated
June 28, 2001.                                                                                                                                                  
|10.22(5)       |  | Investor Rights Agreement by and between Commerce One, Inc., New
Commerce One Holding, Inc. and SAP AG dated June 28, 2001.                                                                                                                                                                                      
|10.23(6)       |  | Formation Agreement dated December 8, 2000 by and among Commerce
One, Inc., Ford Motor Company, General Motors Corporation, New Commerce One
Holding, Inc. (solely for the purposes of Section 11.3 thereof) DaimlerChrysler
AG and (solely for the purposes of section 2.4, 11.2 and 11.9 thereof) Covisint
LLC.
|10.24(6)       |  | Standstill and Stock Restriction Agreement dated December 8,
2000 by and among Commerce One, Inc., Ford Motor Company, General Motors
Corporation and New Commerce One Holding, Inc.                                                                                                                             
|10.25(6)       |  | Registration Rights Agreement dated December 8, 2000 by and
among Commerce One, Inc., Ford Motor Company, General Motors Corporation and New
Commerce One Holding, Inc.                                                                                                                                          
|10.26(13)      |  | Settlement Agreement effective as of December 30, 2003 by and
between CVX Holdco LLC, Commerce One Operations, Inc., Commerce One, Inc. and
Covisint LLC.                                                                                                                                                        
|10.27(13)      |  | Covisint Master Software License Agreement (and related
schedules) dated December 30, 2003 by and between Commerce One Operations, Inc.
and Covisint LLC.                                                                                                                                                        
|10.28          |  | Strategic Alliance Agreement dated September 18, 2000 by and
between Commerce One, Inc., SAP AG and SAP Markets, Inc.    PDF                                                                                                                                                                                     
|10.29          |  | Addendum #1 to the Strategic Alliance Agreement, dated as of
September 29, 2000, by and between Commerce One, Inc., SAP AG, SAP Markets,
Inc., and SAP Australia Pty Limited.    PDF                                                                                                                             
|10.30          |  | Strategic Alliance Agreement Amendment No. 2, by and between
Commerce One, Inc., SAP AG and SAP Markets, Inc.    PDF                                                                                                                                                                                             
|10.31          |  | Strategic Alliance Agreement Amendment No. 3, dated June 29,
2001 by and between Commerce One, Inc., SAP AG and SAP Markets, Inc.    PDF                                                                                                                                                                         
|10.32          |  | Strategic Alliance Agreement Amendment No. 4, effective as of
January 1, 2002 by and between Commerce One Operations, Inc., SAP AG and SAP
Markets, Inc.    PDF                                                                                                                                                  
|10.33          |  | Strategic Alliance Agreement Amendment No. 5, effective as of
December 20, 2002, by and between Commerce One Operations, Inc., SAP AG and SAP
Markets, Inc.    PDF                                                                                                                                               
|10.34          |  | Strategic Alliance Agreement Amendment No. 6, effective as of
September 29, 2003, by and between Commerce One Operations, Inc., SAP AG and SAP
Markets, Inc.    PDF                                                                                                                                              
|10.35(8)       |  | Form of Change of Control Severance Agreement.                                                                                                                                                                                                                                                                   
|10.36(8)       |  | Form of Amendment No. 1 to Change of Control Severance
Agreement.                                                                                                                                                                                                                                                
|10.37(9)       |  | Employee Loan Agreement between Commerce One, Inc., and Dennis
H. Jones, dated August 22, 2001.                                                                                                                                                                                                                  
|10.38(10)      |  | Separation Agreement by and among Commerce One Operations, Inc.,
Commerce One, Inc. and Dennis H. Jones, dated June 20, 2002.                                                                                                                                                                                    
|10.39(12)      |  | Eighth Amendment to Sublease, dated October 1, 2003 and executed
November 10, 2003 by Commerce One Operations, Inc., Commerce One, Inc. and
PeopleSoft, Inc.                                                                                                                                                     
|10.40(16)      |  | Addendum to Eight Amendment to Sublease, dated October 1, 2003
by and between Commerce One Operations, Inc, Commerce One, Inc. and PeopleSoft,
Inc. and executed November 10, 2003.                                                                                                                              
|10.41(16)      |  | Promissory Note between Commerce One, Inc. and PeopleSoft, Inc.
executed December 31, 2003.                                                                                                                                                                                                                      
|10.42 (15)     |  | Consent and Amendment Agreement between Commerce One, Inc. and
BayStar Capital II, L.P. dated March 14, 2004.                                                                                                                                                                                                    
|10.43 (15)     |  | Registration Rights Agreement between Commerce One, Inc. and
BayStar Capital II, L.P. dated March 14, 2004.                                                                                                                                                                                                      
|21.1(16)       |  | List of Subsidiaries of Registrant.                                                                                                                                                                                                                                                                              
|23.1(17)       |  | Consent of BDO Seidman, LLP, Independent Registered Public
Accounting Firm.                                                                                                                                                                                                                                      
|23.2(17)       |  | Consent of Ernst and Young, LLP, Independent Registered Public
Accounting Firm.                                                                                                                                                                                                                                  
|24.1(16)       |  | Power of Attorney                                                                                                                                                                                                                                                                                                
|31.1           |  | Certification of the Chief Executive Officer of Commerce One
pursuant to section 302 of the Sarbanes-Oxley Act.                                                                                                                                                                                                  
|31.2           |  | Certification of the Chief Financial Officer of Commerce One
pursuant to section 302 of the Sarbanes-Oxley Act.                                                                                                                                                                                                  
|32.1(18)       |  | Certification of the Chief Executive Officer and Chief Financial
Officer of Commerce One pursuant to section 906 of the Sarbanes Oxley
Act.                                                                                                                                                                      

______________________

|PDF  |  | Also provided in PDF as a courtesy.                                                                                                                                                                       
|---- |  | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|(1)  |  | Incorporated by reference to Commerce One's Form 8-A (File No.
000-32979) filed on July 11, 2001.                                                                                                         
|(2)  |  | Incorporated by reference to Commerce One's Form 8-K (File No.
000-32979) filed on September 19, 2002.                                                                                                    
|(3)  |  | Incorporated by reference to Commerce One's Registration
Statement of Form S-1 (File No. 333-76987), declared effective July 1,
1999.                                                                     
|(4)  |  | Incorporated by reference to Commerce One's Form S-8 (File No.
333-33328), filed on March 27, 2000.                                                                                                       
|(5)  |  | Incorporated by reference to Commerce One's Current Report on
Form 8-K (File No. 000-32979), filed on July 10, 2001.                                                                                      
|(6)  |  | Incorporated by reference to Commerce One's Current Report on
Form 8-K (File No. 000-26453), filed on December 29, 2000.                                                                                  
|(7)  |  | Incorporated by reference to Commerce One's Current Report on
Form 8-K (File No. 000-32979), filed on July 12, 2001.                                                                                      
|(8)  |  | Incorporated by reference to Commerce One's Annual Report on
Form 10-K (File No. 000-26453), filed on April 2, 2001.                                                                                      
|(9)  |  | Incorporated by reference to Commerce One's Quarterly Report on
Form 10-Q (File No. 000-32979), filed on November 14, 2001.                                                                               
|(10) |  | Incorporated by reference to Commerce One's Quarterly Report on
Form 10-Q (File No. 000-32979), filed on August 14, 2002.                                                                                 
|(11) |  | Incorporated by reference to Commerce One's Current Report on
Form 8-K (File No. 000-32979), filed on July 11, 2003.                                                                                      
|(12) |  | Incorporated by reference to Commerce One's Current Report on
Form 8-K (File No. 000-32979), filed on December 17, 2003.                                                                                  
|(13) |  | Incorporated by reference to Commerce One's Current Report on
Form 8-K (File No. 000-32979), filed on January 6, 2004.                                                                                    
|(14) |  | Incorporated by reference to Commerce One's Current Report on
Form 8-K (File No. 000-32979), filed on January 8, 2004.                                                                                    
|(15) |  | Incorporated by reference to Commerce One's Current Report on
Form 8-K (File No. 000-32979), filed on March 16, 2004.                                                                                     
|(16) |  | Previously filed with Commerce One's Annual Report on Form 10-K
(File No. 000-32979), filed on March 19, 2004.                                                                                            
|(17) |  | Consent is not required with the filing of this amendment.
Consent was previously filed with Commerce One's Amendment No. 3 to the Annual
Report on Form 10-K (File No. 000-32979), filed on June 3, 2004.
|(18) |  | Certification of the Chief Executive Officer and Chief Financial
Officer of Commerce One pursuant to section 906 of the Sarbanes Oxley Act is not
required with the filing of this amendment.             

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