S-8

As filed with the Securities and Exchange Commission on August 19, 2002

Registration No. ________________

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM S-8
REGISTRATION STATEMENT
Under
The Securities Act of 1933

THE J. M. SMUCKER COMPANY
(Exact Name of Registrant as Specified in Its Charter)

OHIO
(State or Other Jurisdiction
of Incorporation or Organization) 34-0538550
(I.R.S. Employer Identification No.)

Strawberry Lane, Orville, Ohio 44667
(Address of Principal Executive Offices Including Zip Code)

THE J. M. SMUCKER COMPANY
AMENDED AND RESTATED 1998 EQUITY AND PERFORMANCE
INCENTIVE PLAN

(Full Title of the Plan)

Steven J. Ellcessor
Vice President – Finance and Administration,
Secretary, and Chief Financial Officer
The J. M. Smucker Company
Strawberry Lane
Orville, Ohio 44667
(Name and Address of Agent For Service)
(330) 682-3000
(Telephone Number, Including Area Code, of Agent For Service)

CALCULATION OF REGISTRATION FEE

Title of			Proposed Maxi-		Proposed Maxi-		Amount of
Securities to	Amount to be		Mum Offering		mum Aggregate		Registration
be Registered	Registered (1)		Price Per Share (2)		Offering Price (2)		Fee
Common Shares, without par value(3)		3,752,025	$	35.78	$	134,247,454.50	$	12,350.77

(1)	Pursuant to Rule 416 of the Securities Act of 1933 (the “Securities Act”), this Registration Statement also covers such additional Common Shares, without par value (the “Common Shares”), as may become issuable pursuant to the anti-dilution provisions of The J. M. Smucker Company Amended and Restated 1998 Equity and Performance Incentive Plan (the “Plan”).
(2)	Estimated solely for calculating the amount of the registration fee, pursuant to paragraphs (c) and (h) of Rule 457 of the General Rules and Regulations under the Securities Act, on the basis of the average of the high and low sale prices of such securities on the New York Stock Exchange on August 14, 2002, within five business days prior to filing.
(3)	One Preferred Share Purchase Right (a “Right”) will also be issued with respect to each Common Share. The terms of the Rights are described in Amendments No. 1 and No. 2 to the Form 8-A filed by the Registrant on August 28, 2000, and October 22, 2001.

Exhibit Index Appears on Page 6

Page 1 of 6 Pages

TABLE OF CONTENTS

Part II
	Item 3. Incorporation of Documents by Reference
	Item 4. Description of Securities
	Item 5. Interests of Named Experts and Counsel
	Item 6. Indemnification of Directors and Officers
	Item 7. Exhibits
	Item 8. Undertakings
SIGNATURES
EXHIBIT INDEX
EX-5 Opinion of Counsel
EX-23(A) Consent of Independent Auditors
EX-24 Power of Attorney

Part II

Item 3. Incorporation of Documents by Reference

         The following documents previously filed by The J. M. Smucker Company (the “Registrant”) with the Securities and Exchange Commission (the “Commission”) are incorporated herein by reference: (a) the Annual Report on Form 10-K for the fiscal year ended April 30, 2002 and (b) the description of the Common Shares contained in Registration Statements on Form S-4 filed with the Commission on March 22, 2002 (File No. 333-84796) and the description of the Rights contained in Amendment No. 1 to the Registrant’s Registration Statement and Form 8-A filed with the Commission on August 28, 2000, as amended by Amendment No. 2 to Registrant’s Registration Statement on Form 8-A filed with the Commission on October 22, 2001 pursuant to Section 12 of the Securities Exchange Act of 1934 (the “Exchange Act”).

         All documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the filing of a post-effective amendment which indicates that all securities offered have been sold or which de-registers all securities then remaining unsold shall be deemed to be incorporated herein by reference and to be part hereof from the date of filing of such documents.

Item 4. Description of Securities

         Not Applicable. (Class of securities to be offered is registered under Section 12 of the Exchange Act.)

Item 5. Interests of Named Experts and Counsel

         Not Applicable.

Item 6. Indemnification of Directors and Officers

         Under Ohio law, the Registrant may indemnify its directors, officers, employees, and agents against expenses reasonably incurred in connection with the successful defense (on the merits or otherwise) of an action, suit, or proceeding. The Registrant may indemnify such persons in actions, suits, and proceedings (including certain derivative suits) if the individual has acted in good faith and in a manner that the individual believes to be in or not opposed to the best interests of the Registrant. In the case of a criminal proceeding, the individual must also have no reasonable cause to believe that his or her conduct was unlawful.

         Indemnification may be made only if ordered by a court or if authorized in a specific case upon a determination that the applicable standard of conduct has been met. Such a determination may be made by a majority of the disinterested directors, by independent legal counsel, or by the shareholders.

         Under Ohio law, the Registrant may pay the expenses of any indemnified individual as they are incurred, in advance of the final disposition of the matter, if the individual provides an undertaking to repay the amount if it is ultimately determined that the individual is not entitled to be indemnified. Ohio law generally requires all expenses, including attorney’s fees, incurred by a director of the Registrant in defending any action, suit, or proceeding to be paid by the Registrant as they are incurred if the director agrees (i) to repay such amounts in the event that it is proved by clear and convincing evidence that the director’s action or omission was undertaken with deliberate intent to cause injury to the Registrant or with reckless disregard for the best interests of Smucker and (ii) to reasonably cooperate with the corporation concerning the action, suit, or proceeding.

         The Registrant’s regulations require the Registrant to indemnify, to the full extent permitted by Ohio law, any person made, or threatened to be made, a party to any threatened, pending or completed action, suit, or proceeding (whether civil, criminal, administrative, or investigative) because that person is or was a director, officer, or employee of Smucker or was serving, at the request of the Registrant, as a director, trustee, officer, or employee of another entity.

Page 2 of 6 Pages

         In addition, the Registrant may enter into indemnification agreements with each of its directors and officers that indemnify its directors and officers to the maximum extent permitted by law.

Item 7. Exhibits
4(A)	Amended Articles of Incorporation of the Registrant (filed as Annex D to the Registrant’s Registration Statement on Form S-4 (Registration Statement No. 333-84796) as filed with the Commission on March 22, 2002 and incorporated herein by reference)
4(B)	Amended Regulations of the Registrant (filed as Exhibit 3(B) to the Registrant’s Quarterly Report on Form 10-Q for the quarter ended October 31, 2000 and incorporated hereby reference)
4(C)	Amended and Restated Rights Agreement, dated as of August 28, 2000 between the Registrant and Computershare Investor Services, LLC, successor to Harris Trust and Savings Bank, as rights agent (filed as Exhibit 4.1 to Amendment No. 1 to the Registrant’s Registration Statement on Form 8-A filed with the Commission on August 28, 2000, as amended by Exhibit 4.1 to Amendment No. 2 to the Registrant’s Registration Statement on Form 8-A filed with the Commission on October 22, 2001 and incorporated herein by reference)
4(D)	The J. M. Smucker Company 1998 Equity and Performance Incentive Plan (filed as Exhibit 10 to the Registrant’s Quarterly Report on Form 10-Q for the quarter ended October 31, 1998 and incorporated herein by reference)
4(E)	The J. M. Smucker Company 1998 Equity and Performance Incentive Plan (As Amended and Restated Effective as of September 1, 2002) (filed as Appendix A to the Registrant’s Proxy Statement dated July 9, 2002 and incorporated herein by reference). The plan, as amended and restated, was approved by shareholders at the annual meeting on August 13, 2002.
5	Opinion of Counsel.
23(A)	Consent of Independent Auditors.
23(B)	Consent of Counsel (Included in Exhibit 5)
24	Power of Attorney.

Item 8. Undertakings

(a) The undersigned Registrant hereby undertakes:

(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:

(i)	To include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii)	To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement;
(iii)	To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement;

Page 3 of 6 Pages

provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.

(2)	That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(3)	To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

(b)

The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant’s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan’s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new Registration Statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be in the initial bona fide offering thereof.

(c)

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question of whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.

SIGNATURES

         Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Orville, State of Ohio, on August 16, 2002.

	THE J. M. SMUCKER COMPANY
By:	/s/ Steven J. Ellcessor
	Steven J. Ellcessor Vice President – Finance and Administration, Secretary, and Chief Financial Officer

Page 4 of 6 Pages

         Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities indicated as of August 16, 2002.

* Timothy P. Smucker	Chairman and Co-Chief Executive Officer and Director (Principal Executive Officer)
* Richard K. Smucker	President and Co-Chief Executive Officer and Director (Principal Executive Officer)
/s/ Steven J. Ellcessor Steven J. Ellcessor	Vice President-Finance and Administration, Secretary, and Chief Financial Officer (Principal Financial Officer)
* Richard G. Jirsa	Vice President - Information Systems and Corporate Controller (Controller)
* Vincent C. Byrd	Director
* Kathryn W. Dindo	Director
* Fred A. Duncan	Director
* Elizabeth Valk Long	Director
* Charles S. Mechem, Jr.	Director
* William H. Steinbrink	Director
* William Wrigley, Jr.	Director

         *     Steven J. Ellcessor, the undersigned attorney-in-fact, by signing his name hereto, does hereby sign and execute this Registration Statement on behalf of the above indicated officers and directors thereof (constituting a majority of the directors) pursuant to a power of attorney filed with the Commission.

August 16, 2002	By:	/s/ Steven J. Ellcessor
		Steven J. Ellcessor Attorney-in-Fact

Page 5 of 6 Pages

EXHIBIT INDEX

4(A)	Amended Articles of Incorporation of the Registrant (filed as Annex D to the Registrant’s Registration Statement on Form S-4 (Registration Statement No. 333-84796) as filed with the Commission on March 22, 2002 and incorporated herein by reference)
4(B)	Amended Regulations of the Registrant (filed as Exhibit 3(B) to the Registrant’s Quarterly Report on Form 10-Q for the quarter ended October 31, 2000 and incorporated hereby reference)
4(C)	Amended and Restated Rights Agreement, dated as of August 28, 2000 between the Registrant and Computershare Investor Services, LLC, successor to Harris Trust and Savings Bank, as rights agent (filed as Exhibit 4.1 to Amendment No. 1 to the Registrant’s Registration Statement on Form 8-A filed with the Commission on August 28, 2000, as amended by Exhibit 4.1 to Amendment No. 2 to the Registrant’s Registration Statement on Form 8-A filed with the Commission on October 22, 2001 and incorporated herein by reference)
4(D)	The J. M. Smucker Company 1998 Equity and Performance Incentive Plan (filed as Exhibit 10 to the Registrant’s Quarterly Report on Form 10-Q for the quarter ended October 31, 1998 and incorporated herein by reference)
4(E)	The J. M. Smucker Company 1998 Equity and Performance Incentive Plan (As Amended and Restated Effective as of September 1, 2002) (filed as Appendix A to the Registrant’s Proxy Statement dated July 9, 2002 and incorporated herein by reference). The plan, as amended and restated, was approved by shareholders at the annual meeting on August 13, 2002.
5	Opinion of Counsel.
23(A)	Consent of Independent Auditors.
23(B)	Consent of Counsel (Included in Exhibit 5).
24	Power of Attorney.

Page 6 of 6 Pages EX-5 3 l95955aexv5.txt EX-5 OPINION OF COUNSEL Exhibit 5 [THE J. M. SMUCKER COMPANY LETTERHEAD] August 16, 2002 Securities and Exchange Commission Judiciary Plaza 450 5th Street, N.W. Washington, D.C. 20549 Re: The J. M. Smucker Company 1998 Equity and Performance Incentive Plan Ladies and Gentlemen: I have acted as counsel for The J. M. Smucker Company, an Ohio corporation (the "Registrant"), in connection with The J. M. Smucker Company 1998 Equity and Performance Incentive Plan (the "Plan"). I have examined such documents, records and matters of law as I have deemed necessary for purposes of this opinion, and based thereon, I am of the opinion that: 1. The Registrant's Common Shares, without par value (the "Common Shares"), that may be issued or transferred and sold pursuant to the Plan and the authorized forms of agreement thereunder ("Agreements") will be, when issued or transferred and sold in accordance with the plan and such Agreements, duly authorized, validly issued, fully paid and nonassessable. 2. When issued in accordance with the Amended and Restated Rights Agreement, dated as of August 28, 2000 between the Registrant and Computershare Investor Services, LLC, successor to Harris Trust and Savings Bank, as Rights Agent, as amended October 22, 2001 (the "Rights Agreement"), the Preferred Share Purchase rights (the "Rights") will be validly issued. The opinion set forth in paragraph 2 is limited to the valid issuance of the Rights under the corporation laws of the State of Ohio. I do not express any opinion herein with respect to any other aspect of the Rights, the effect of equitable principles or fiduciary considerations relating to the adoption of the Rights Agreement or the issuance of the Rights or the enforceability of any particular provisions of the Rights Agreement. In rendering the opinion set forth in subparagraph 2 above, moreover, I note that my review indicates that there are no reported decisions applying Ohio law concerning the authorization or issuance of securities substantially similar to the Rights. In the absence of directly applicable judicial authority, I have considered the pertinent provisions of Ohio corporation law and the decisions of courts applying the laws of other jurisdictions to analogous factual situations. Although such decisions may be persuasive to Ohio courts, they have no binding precedential effect. I hereby consent to the filing of this opinion as Exhibit 5 to the Registration Statement on Form S-8 filed by the Registrant to effect registration of the Shares to be issued and sold pursuant to the Plan under the Securities Act of 1933. Very truly yours, /s/ Ann Harlan Ann Harlan General Counsel EX-23.A 4 l95955aexv23wa.txt EX-23(A) CONSENT OF INDEPENDENT AUDITORS Exhibit 23(A) CONSENT OF INDEPENDENT AUDITORS We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to The J.M. Smucker Company Amended and Restated 1998 Equity and Performance Incentive Plan of our report dated June 6, 2002, with respect to the consolidated financial statements of The J.M. Smucker Company incorporated by reference in its Annual Report (Form 10-K) for the year ended April 30, 2002, and our report dated July 26, 2002 with respect to the financial statement schedule included therein filed with the Securities and Exchange Commission. /s/ Ernst & Young LLP Ernst & Young LLP Akron, Ohio August 16, 2002 EX-24 5 l95955aexv24.txt EX-24 POWER OF ATTORNEY Exhibit 24 POWER OF ATTORNEY KNOW ALL MEN BY THESE PRESENTS, that each of the undersigned officers and directors of The J. M. Smucker Company, an Ohio corporation ("the Company"), hereby constitutes and appoints Timothy P. Smucker, Richard K. Smucker and Steven J. Ellcessor, and each of them, as true and lawful attorney or attorneys-in-fact for the undersigned, with full power of substitution and revocation, for him or her and in his or her name, place and stead, to sign on his or her behalf as an officer or director of the Company a Registration Statement or Registration Statements on Form S-8 pursuant to the Securities Act of 1933 concerning certain Common Shares of the Company to be offered in connection with the Company's 1998 Equity and Performance Incentive Plan, and to sign any and all amendments or post-effective amendments to such Registration Statement(s), and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission or any state regulatory authority, granting unto said attorney or attorneys-in-fact, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as they might or could do in person, hereby ratifying and confirming all that said attorney or attorneys-in-fact or any of them or their substitute or substitutes may lawfully do or cause to be done by virtue hereof. This Power of Attorney may be executed in multiple counterparts, each of which shall be deemed an original with respect to the person executing it. IN WITNESS WHEREOF, the undersigned have hereunto set their hands as of the 16th day of August, 2002. /s/ Timothy P. Smucker /s/ Fred A. Duncan - -------------------------------------------------------------- ------------------ Timothy P. Smucker Fred A. Duncan Chairman and Co-Chief Executive Officer and Director Director (Principal Executive Officer) /s/ Richard K. Smucker /s/ Elizabeth Valk Long - -------------------------------------------------------------- ---------------------- Richard K. Smucker Elizabeth Valk Long President and Co-Chief Executive Officer and Director Director (Principal Executive Officer) /s/ Stephen J. Ellcessor /s/ Charles S. Mechem, Jr. - --------------------------------------------------------------- -------------------------- Steven J. Ellcessor Charles S. Mechem, Jr. Vice President-Finance and Administration, Secretary, Director and Chief Financial Officer (Principal Financial Officer) /s/ Richard G. Jirsa /s/ William H. Steinbrink - -------------------------------------------------------------- ------------------------- Richard G. Jirsa William H. Steinbrink Vice President-Information Systems and Corporate Controller Director (Controller) /s/ Vincent C. Byrd /s/ William Wrigley, Jr. - -------------------------------------------------------------- ------------------------ Vincent C. Byrd William Wrigley, Jr. Director Director /s/ Kathryn W. Dindo - ------------------------------------------------------------- Kathryn W. 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EX-5

                                                                       Exhibit 5

                     [THE J. M. SMUCKER COMPANY LETTERHEAD]


                                 August 16, 2002


Securities and Exchange Commission
Judiciary Plaza
450 5th Street, N.W.
Washington, D.C.  20549

                        Re: The J. M. Smucker Company
                            1998 Equity and Performance Incentive Plan


Ladies and Gentlemen:

         I have acted as counsel for The J. M. Smucker Company, an Ohio
corporation (the "Registrant"), in connection with The J. M. Smucker Company
1998 Equity and Performance Incentive Plan (the "Plan"). I have examined such
documents, records and matters of law as I have deemed necessary for purposes of
this opinion, and based thereon, I am of the opinion that:

         1.       The Registrant's Common Shares, without par value (the "Common
                  Shares"), that may be issued or transferred and sold pursuant
                  to the Plan and the authorized forms of agreement thereunder
                  ("Agreements") will be, when issued or transferred and sold in
                  accordance with the plan and such Agreements, duly authorized,
                  validly issued, fully paid and nonassessable.

         2.       When issued in accordance with the Amended and Restated Rights
                  Agreement, dated as of August 28, 2000 between the Registrant
                  and Computershare Investor Services, LLC, successor to Harris
                  Trust and Savings Bank, as Rights Agent, as amended October
                  22, 2001 (the "Rights Agreement"), the Preferred Share
                  Purchase rights (the "Rights") will be validly issued.

           The opinion set forth in paragraph 2 is limited to the valid issuance
of the Rights under the corporation laws of the State of Ohio. I do not express
any opinion herein with respect to any other aspect of the Rights, the effect of
equitable principles or fiduciary considerations relating to the adoption of the
Rights Agreement or the issuance of the Rights or the enforceability of any
particular provisions of the Rights Agreement.

           In rendering the opinion set forth in subparagraph 2 above, moreover,
I note that my review indicates that there are no reported decisions applying
Ohio law concerning the authorization or issuance of securities substantially
similar to the Rights. In the absence of directly applicable judicial authority,
I have considered the pertinent provisions of Ohio corporation law and the
decisions of courts applying the laws of other jurisdictions to analogous
factual situations. Although such decisions may be persuasive to Ohio courts,
they have no binding precedential effect.

           I hereby consent to the filing of this opinion as Exhibit 5 to the
Registration Statement on Form S-8 filed by the Registrant to effect
registration of the Shares to be issued and sold pursuant to the Plan under the
Securities Act of 1933.

                                                          Very truly yours,

                                                          /s/  Ann Harlan

                                                          Ann Harlan
                                                          General Counsel

EX-23.A

                                                                   Exhibit 23(A)


                         CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in the Registration Statement (Form
S-8) pertaining to The J.M. Smucker Company Amended and Restated 1998 Equity and
Performance Incentive Plan of our report dated June 6, 2002, with respect to the
consolidated financial statements of The J.M. Smucker Company incorporated by
reference in its Annual Report (Form 10-K) for the year ended April 30, 2002,
and our report dated July 26, 2002 with respect to the financial statement
schedule included therein filed with the Securities and Exchange Commission.

                                                         /s/ Ernst & Young LLP

                                                           Ernst & Young LLP

Akron, Ohio
August 16, 2002

EX-24

                                                                      Exhibit 24

                                POWER OF ATTORNEY

           KNOW ALL MEN BY THESE PRESENTS, that each of the undersigned officers
and directors of The J. M. Smucker Company, an Ohio corporation ("the Company"),
hereby constitutes and appoints Timothy P. Smucker, Richard K. Smucker and
Steven J. Ellcessor, and each of them, as true and lawful attorney or
attorneys-in-fact for the undersigned, with full power of substitution and
revocation, for him or her and in his or her name, place and stead, to sign on
his or her behalf as an officer or director of the Company a Registration
Statement or Registration Statements on Form S-8 pursuant to the Securities Act
of 1933 concerning certain Common Shares of the Company to be offered in
connection with the Company's 1998 Equity and Performance Incentive Plan, and to
sign any and all amendments or post-effective amendments to such Registration
Statement(s), and to file the same, with all exhibits thereto, and other
documents in connection therewith, with the Securities and Exchange Commission
or any state regulatory authority, granting unto said attorney or
attorneys-in-fact, and each of them, full power and authority to do and perform
each and every act and thing requisite and necessary to be done in and about the
premises, as fully to all intents and purposes as they might or could do in
person, hereby ratifying and confirming all that said attorney or
attorneys-in-fact or any of them or their substitute or substitutes may lawfully
do or cause to be done by virtue hereof.

           This Power of Attorney may be executed in multiple counterparts, each
of which shall be deemed an original with respect to the person executing it.

           IN WITNESS WHEREOF, the undersigned have hereunto set their hands as
of the 16th day of August, 2002.

                                                                       
/s/ Timothy P. Smucker                                                    /s/ Fred A. Duncan
- --------------------------------------------------------------            ------------------
Timothy P. Smucker                                                        Fred A. Duncan
Chairman and Co-Chief Executive Officer and Director                      Director
(Principal Executive Officer)

/s/ Richard K. Smucker                                                    /s/ Elizabeth Valk Long
- --------------------------------------------------------------            ----------------------
Richard K. Smucker                                                        Elizabeth Valk Long
President and Co-Chief Executive Officer and Director                     Director
(Principal Executive Officer)

/s/ Stephen J. Ellcessor                                                  /s/ Charles S. Mechem, Jr.
- ---------------------------------------------------------------           --------------------------
Steven J. Ellcessor                                                       Charles S. Mechem, Jr.
Vice President-Finance and Administration, Secretary,                     Director
and Chief Financial Officer
(Principal Financial Officer)

/s/ Richard G. Jirsa                                                      /s/ William H. Steinbrink
- --------------------------------------------------------------            -------------------------
Richard G. Jirsa                                                          William H. Steinbrink
Vice President-Information Systems and Corporate Controller               Director
(Controller)

/s/ Vincent C. Byrd                                                       /s/ William Wrigley, Jr.
- --------------------------------------------------------------            ------------------------
Vincent C. Byrd                                                           William Wrigley, Jr.
Director                                                                  Director

/s/ Kathryn W. Dindo
- -------------------------------------------------------------
Kathryn W. Dindo
Director