UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): December 7, 2006 ---------------- JACUZZI BRANDS, INC. -------------------------------------------------------------------------------- (Exact Name of Registrant as Specified in its Charter) Delaware 1-14557 22-3568449 ------------------------------- ----------------------- ---------------------- (State of other Jurisdiction of (Commission File Number) (I.R.S. Employer Incorporation) Identification Number) 777 S. Flagler Drive, West Tower, Suite 1100, West Palm Beach, FL 33401 -------------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code) (561) 514-3838 -------------------------------------------------------------------------------- (Registrant's Telephone Number, Including Area Code) Not Applicable -------------------------------------------------------------------------------- (Former Name or Former Address, if Changed Since Last Report) [ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) [ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) [ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) [ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) Item 2.02. Results of Operations and Financial Condition. The following information is being "furnished" in accordance with General Instruction B.2. of Form 8-K and shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities of that section, nor shall it be deemed to be incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act. On December 7, 2006, Jacuzzi Brands, Inc. issued a press release to announce the Company's quarterly results for the fourth quarter of fiscal year 2006. A copy of the press release is attached hereto as Exhibit 99.1 and is hereby incorporated by reference. Item 9.01. Financial Statements and Exhibits. (c) Exhibits. 99.1 Press Release dated December 7, 2006 announcing the Company's results for the fourth quarter and fiscal year ended September 30, 2006. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. Date: December 7, 2006 JACUZZI BRANDS, INC. By: /S/ STEVEN C. BARRE -------------------- Name: Steven C. Barre Title: Senior Vice President and General Counsel