Item 2.02. Results of Operations and Financial Condition.

On February 5, 2009, the Company issued a press release setting forth the Company's fourth-quarter and fiscal year 2008 results. A copy of our press release is attached hereto as Exhibit 99.1 and is incorporated by reference herein.

The attached press release includes a discussion of constant dollar revenue changes and diluted earnings per share excluding restructuring and related costs, which are non-GAAP measures, and a reconciliation of each to a GAAP measure. We provide constant dollar revenue changes because we use the measure to understand revenue changes excluding the impact of items which are not under management's direct control, such as changes in foreign exchange rates. We provide diluted earnings per share excluding restructuring and related costs because we use the measure to analyze the earnings of the Company. Management believes such measure is a reasonable reflection of the underlying earnings levels and trends from core business activities and is a better indicator of future results.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.

99.1 Press Release of The Timberland Company dated February 5, 2009, setting forth the Company's fourth-quarter and fiscal year 2008 results.

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