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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000814361-06-000032.txt : 20060522
<SEC-HEADER>0000814361-06-000032.hdr.sgml : 20060522
<ACCEPTANCE-DATETIME>20060522113849
ACCESSION NUMBER:		0000814361-06-000032
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20050519
FILED AS OF DATE:		20060522
DATE AS OF CHANGE:		20060522

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TIMBERLAND CO
		CENTRAL INDEX KEY:			0000814361
		STANDARD INDUSTRIAL CLASSIFICATION:	FOOTWEAR, (NO RUBBER) [3140]
		IRS NUMBER:				020312554
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		200 DOMAIN DR
		CITY:			STRATHAM
		STATE:			NH
		ZIP:			03885
		BUSINESS PHONE:		6037729500

	MAIL ADDRESS:	
		STREET 1:		200 DOMAIN DR
		CITY:			STRATHAM
		STATE:			NH
		ZIP:			03885

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Lombard Kenneth T
		CENTRAL INDEX KEY:			0001327762

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09548
		FILM NUMBER:		06857466

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		603-772-9500

	MAIL ADDRESS:	
		STREET 1:		200 DOMAIN DRIVE
		CITY:			STRATHAM
		STATE:			NH
		ZIP:			03885
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>edgardoc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2005-05-19</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000814361</issuerCik>
        <issuerName>TIMBERLAND CO</issuerName>
        <issuerTradingSymbol>TBL</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001327762</rptOwnerCik>
            <rptOwnerName>Lombard Kenneth T</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>200 DOMAIN DRIVE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>STRATHAM</rptOwnerCity>
            <rptOwnerState>NH</rptOwnerState>
            <rptOwnerZipCode>03885</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Non-Qualified Stock Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>27.86</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-05-19</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>10549</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2007-05-19</value>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2016-05-19</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A Common   Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>10549</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>10549</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Non-Qualified Stock Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>36.7</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2005-05-19</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>19086</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2006-05-19</value>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <value>2015-05-19</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A Common   Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>19086</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>19086</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">These options become exercisable one (1) year after the date of grant.  These stock options were granted pursuant to the Company's 2001 Stock Option Plan for Non-Employee Directors.</footnote>
        <footnote id="F2">These stock options become exercisable in three (3) equal installments, commencing one (1) year after date of grant.  These options were granted pursuant to the Company's 2001 Stock Option Plan for Non-Employee Directors.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>By: Danette Wineberg, Attorney-in-Fact  For: Kenneth T. Lombard</signatureName>
        <signatureDate>2006-05-22</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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