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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Qw70euj3qjBencSYobW+9S2TtkJprfWdacVqOlCWVJUqsNIACt4JdsFlyRm1Sw7m
 sakGMcwmV7LKuFpcLYJX+Q==

<SEC-DOCUMENT>9999999997-07-019263.txt : 20070417
<SEC-HEADER>9999999997-07-019263.hdr.sgml : 20070417
<ACCEPTANCE-DATETIME>20070417144536
<PAPER>
ACCESSION NUMBER:		9999999997-07-019263
CONFORMED SUBMISSION TYPE:	ARS
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20061231
FILED AS OF DATE:		20070413
DATE AS OF CHANGE:		20070417
EFFECTIVENESS DATE:		20070413

FILER:

	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

	FILING VALUES:
		FORM TYPE:		ARS
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09548
		FILM NUMBER:		07050729

	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
</SEC-HEADER>
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<TYPE>ARS
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<FILENAME>9999999997-07-019263.paper
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This document was generated as part of a paper submission.
Please reference the Document Control Number 07050729 for access to the original document.
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