BUSINESS COMBINATIONS

9 Months Ended

Sep. 29, 2012

BUSINESS COMBINATIONS [Abstract]

BUSINESS COMBINATIONS

G. BUSINESS COMBINATION

We completed the following acquisition in fiscal 2012 which was accounted for using the purchase method (in millions):

Company Name	Acquisition Date	Purchase Price	Intangible Assets		Net Tangible Assets		Operating Segment	Business Description
MSR Forest Products, LLC ("MSR")	May 16, 2012	$3.2 (asset purchase)	$	1.1	$	2.1	Distribution Division	Supplies roof trusses and cut-to-size lumber to manufactured housing customers.  Facilities are located in Haleyville, AL and Waycross, GA. In 2011, MSR had annual sales of $10 million.

The acquisition mentioned above was not significant to our operating results individually or in aggregate, and thus pro forma results are not presented.  No acquisitions were completed in fiscal 2011.

The purchase price allocation for MSR is preliminary and will be revised as final estimates of intangible values are made.