-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 HFpzpMxrxjL7kWEXYiQ1uRfpz75Dj8Zg11czUtYNFiWi2zgmrFDGJtSprMZAnq6w
 CnzyVGa4dIuL8Va85L0psQ==

<SEC-DOCUMENT>0000814361-07-000082.txt : 20071221
<SEC-HEADER>0000814361-07-000082.hdr.sgml : 20071221
<ACCEPTANCE-DATETIME>20071221151836
ACCESSION NUMBER:		0000814361-07-000082
CONFORMED SUBMISSION TYPE:	4/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070705
FILED AS OF DATE:		20071221
DATE AS OF CHANGE:		20071221

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:			Sidney W. Swartz 1982 Family Trust A for Jeffrey Swartz
		CENTRAL INDEX KEY:			0001289436
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		4/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09548
		FILM NUMBER:		071322821

	BUSINESS ADDRESS:	
		STREET 1:		200 DOMAIN DRIVE
		CITY:			STRATHAM
		STATE:			NH
		ZIP:			03885
		BUSINESS PHONE:		603-772-9500

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

    <schemaVersion>X0202</schemaVersion>

    <documentType>4/A</documentType>

    <periodOfReport>2007-07-05</periodOfReport>

    <dateOfOriginalSubmission>2007-07-09</dateOfOriginalSubmission>

    <notSubjectToSection16>0</notSubjectToSection16>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001289436</rptOwnerCik>
            <rptOwnerName>Sidney W. Swartz 1982 Family Trust A for Jeffrey Swartz</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>1</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>CEO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Class A Common   Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2007-07-05</value>
                <footnoteId id="F1"/>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>0</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>278204</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">To correct a Form 4 filing dated July 9, 2007 for the disposition of 16,177 shares to cover taxes on a stock vesting. The filing was mistakenly reported under The Sidney W. Swartz 1982 Family Trust A. for Jeffrey Swartz.  The filing should have been reported directly for Jeffrey B. Swartz.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>By: Danette Wineberg, Attorney-in-Fact  For: Jeffrey  Swartz</signatureName>
        <signatureDate>2007-12-21</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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