8-K

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

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

Date of Report (Date of Earliest Event Reported): December 20, 2005

THE TIMBERLAND COMPANY

(Exact name of Registrant as Specified in Charter)

DELAWARE	1-9548	02-0312554
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)

200 Domain Drive, Stratham, NH	03885
(Address of Principal Executive Offices)	(Zip Code)

(603) 772-9500
(Registrant’s telephone number, including area code)

     Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d- 2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e- 4(c))

Item 8.01. Other Events.

     On December 20, 2005, The Timberland Company (referred to as “Timberland”, “Company”, “we”, “our”, or “us”) announced in a press release that it has completed its acquisition of SmartWool Corporation, originally announced on November 7, 2005, for a total purchase price of approximately $82 million.

     A copy of our press release dated December 20, 2005 is attached hereto as Exhibit 99.1 and is incorporated by reference herein.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.

     A copy of the Company’s press release dated December 20, 2005 is attached hereto as Exhibit 99.1.

Exhibit Index

Exhibit Number	Description
99.1	Press Release of The Timberland Company dated December 20, 2005.

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SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	THE TIMBERLAND COMPANY
Date: December 22, 2005	By:_/s/ John Crimmins__________
	Name: Title:	John Crimmins Vice President, Corporate Controller and Chief Accounting Officer

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EX-99.1

EXHIBIT 99.1

P r e s s R e l e a s e

FOR IMMEDIATE RELEASE	INVESTOR CONTACT:
	Susan Ostrow Director, Investor Relations (603) 773-1212
	MEDIA CONTACT:
	Robin Giampa Director, Corporate Communications (603) 773-1174

TIMBERLAND COMPLETES ACQUISITION OF SMARTWOOL CORPORATION

STRATHAM, NH, December 20, 2005 — The Timberland Company (NYSE: TBL) announced that it has completed its acquisition of SmartWool Corporation, originally announced on November 7, 2005, for a total purchase price of approximately $82 million. SmartWool is a recognized market leader in performance-based merino wool socks, and the SmartWool acquisition reflects continued progress in Timberland’s strategy of extending its capabilities to new brand growth platforms to drive growth and shareholder value.

As previously disclosed, SmartWool’s 2005 annual revenues are anticipated to be approximately $42 million excluding sales of Timberland^® footwear with SmartWool^® linings. Timberland anticipates this transaction will add $0.02 to $0.03 to its earnings per share in 2006, with benefits weighted toward the second half of the year. The transaction will have minimal impact on fourth quarter 2005 earnings.

“Timberland and SmartWool share a common heritage grounded in functional and purposeful innovation, and the combination of both brands will enable us to serve our growing customer bases with expanded offerings of socks, footwear, apparel and accessories,” stated Jeffrey B. Swartz, Timberland’s President and Chief Executive Officer. “We’re delighted to welcome the SmartWool team to Timberland and look forward to working together to accelerate and broaden SmartWool’s brand reach.”

Timberland (NYSE: TBL) is a global leader in the design, engineering and marketing of premium-quality footwear, apparel and accessories for consumers who value the outdoors and their time in it. Timberland markets products under the Timberland^® , Timberland PRO^® Series, SmartWool^®, Timberland Boot Company™ and Miōn™ brands, all of which offer quality workmanship and detailing and are built to withstand the elements of nature. The Company’s products can be found in leading department and specialty stores as well as Timberland^® retail stores throughout North America, Europe, Asia, Latin America, South Africa and the Middle East. More information about Timberland is available in the Company’s reports filed with the Securities and Exchange Commission (SEC).

This press release contains certain forward-looking statements within the meaning of the “safe harbor” provisions of the Private Securities Litigation Reform Act of 1995. These forward-looking statements, which include statements regarding the expected benefits of the acquisition of SmartWool and the impact of the acquisition on The Timberland Company’s financial results, are subject to risks, uncertainties and assumptions and are not guarantees of future financial performance or expected benefits. These risks, uncertainties and assumptions could cause the results of The Timberland Company to be materially different from any future results or expected benefits expressed or implied by such forward-looking statements. Such risks, uncertainties and assumptions include, but are not limited to: (i) the inability to realize the anticipated benefits from the acquisition of SmartWool, including the possibility of difficulties in integrating the businesses of the Company and SmartWool; (ii) reliance on foreign sourcing; (iii) the loss of key SmartWool personnel; (iv) the Company’s ability to successfully market and sell its and SmartWool’s products in a highly competitive industry and in view of changing consumer trends, consumer acceptance of products and other factors affecting retail market conditions; and (v) other factors, including those detailed from time to time in The Timberland Company’s filings made with the SEC. The Timberland Company undertakes no obligation to update publicly any forward-looking statements, whether as a result of new information, future events, or otherwise.

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