NOTIFICATION OF THE REMOVAL FROM LISTING AND REGISTRATION OF THE STATED SECURITIES

The New York Stock Exchange hereby notifies the SEC of its intention to remove the entire class of the stated securities from listing and registration on the Exchange at the opening of business on February 20, 2007, pursuant to the provisions of Rule 12d2-2 (a).

[  X  ] 17 CFR 240.12d2-2(a)(3)  That on February 7, 2007 the instruments representing the securities comprising the entire class of this security came to evidence, by operation of law or otherwise, other securities in substitution therefor and represent no other right except, if such be the fact, the right  to receive an immediate cash payment.

The merger between Jacuzzi Brands, Inc. and Jupiter Acquisition, LLC and its wholly owned subsidiary, Jupiter Merger Sub, Inc.,
affiliated with Apollo Fund VI, L.P., an affiliate of Apollo Management, L.P. became effective on February 7, 2007.  Each share of Common Stock of Jacuzzi Brands, Inc. was converted into $12.50 in cash per share.

The Exchange also notifies the Securities and Exchange Commission that as a result of the above indicated conditions this security was suspended from trading on February 8, 2007.