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  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt">As
  filed with the Securities and Exchange Commission on January&nbsp;8, 2008
  </DIV>
  
  
  <DIV align="right" style="font-size: 10pt; margin-top: 0pt">Registration No.&nbsp;333-_______
  </DIV>
  
  
  <DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
  <DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>
  
  
  
  
  <DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>UNITED STATES<BR>
  SECURITIES AND EXCHANGE COMMISSION</B>
  </DIV>
  
  <DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
  </DIV>
  
  <DIV align="center"><DIV style="font-size: 3pt; margin-top: 12pt; width: 20%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
  
  <DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM S-8</B>
  </DIV>
  
  
  <DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>REGISTRATION STATEMENT<BR>
  UNDER<BR>
  THE SECURITIES ACT OF 1933</B>
  </DIV>
  
  <DIV align="center"><DIV style="font-size: 3pt; margin-top: 12pt; width: 20%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
  
  <DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>The Timberland Company</B>
  </DIV>
  
  <DIV align="center" style="font-size: 10pt">(Exact name of registrant as specified in its charter)</DIV>
  
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="47%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="47%">&nbsp;</TD>
  </TR>
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD align="center" valign="top"><FONT style="font-variant: SMALL-CAPS"><B>Delaware</B></FONT><br>
  (State or other jurisdiction <BR>
  of incorporation or organization)
  </TD>
      <TD>&nbsp;</TD>
      <TD align="center" valign="top"><B>02-0312554</B><BR>
  (I.R.S. Employer<BR>
  Identification No.)</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt">200 Domain Drive<BR>
  Stratham, New Hampshire 03885<BR>
  (Address of principal executive offices, including zip code)
  </DIV>
  
  <DIV align="center"><DIV style="font-size: 3pt; margin-top: 12pt; width: 20%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>THE TIMBERLAND COMPANY 2007 INCENTIVE PLAN</B><BR>
  (Full title of the plan)
  </DIV>
  
  <DIV align="center"><DIV style="font-size: 3pt; margin-top: 12pt; width: 20%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>DANETTE WINEBERG, ESQ.<BR>
  Vice President, General Counsel and Secretary<BR>
  The Timberland Company<BR>
  200 Domain Drive<BR>
  Stratham, New Hampshire 03885<BR>
  603-772-9500</B><BR>
  (Name, address and telephone number, including area code, of agent for service)
  </DIV>
  
  <DIV align="center"><DIV style="font-size: 3pt; margin-top: 12pt; width: 20%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt">Please send copies of all communications to:
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>JANE D. GOLDSTEIN, ESQ.<BR>
  Ropes &#038; Gray LLP<BR>
  One International Place<BR>
  Boston, MA 02110<BR>
  617-951-7000<BR>
  617-951-7050 (facsimile)</B>
  </DIV>
  
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>CALCULATION OF REGISTRATION FEE</B>
  </DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="1%">&nbsp;</TD>
      <TD width="26%">&nbsp;</TD>
      <TD width="0%">&nbsp;</TD><!-- VRule -->
      <TD width="0%">&nbsp;</TD>
      <TD width="18%">&nbsp;</TD>
      <TD width="0%">&nbsp;</TD><!-- VRule -->
      <TD width="0%">&nbsp;</TD>
      <TD width="18%">&nbsp;</TD>
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      <TD width="0%">&nbsp;</TD>
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      <TD width="0%">&nbsp;</TD>
      <TD width="18%">&nbsp;</TD>
  
      <TD width="1%">&nbsp;</TD>
  </TR><TR style="font-size: 1px" valign="bottom">
      <TD nowrap align="left" colspan="15" style="border-bottom: 3px double #000000">&nbsp;</TD>
  </TR>
  <TR style="font-size: 10pt" valign="bottom">    <TD width="1%" style="border-left: 3px double #000000">&nbsp;</TD>
  
      <TD>&nbsp;</TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><I>Proposed Maximum</I></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><I>Proposed Maximum</I></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center">&nbsp;</TD>
      <TD width="1%" style="border-right: 3px double #000000">&nbsp;</TD>
  </TR>
  <TR style="font-size: 10pt" valign="bottom">    <TD width="1%" style="border-left: 3px double #000000">&nbsp;</TD>
  
      <TD nowrap align="left"><I>Title Securities to be</I></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><I>Amount to be</I></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><I>Offering Price</I></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><I>Aggregate</I></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><I>Amount of</I></TD>
      <TD width="1%" style="border-right: 3px double #000000">&nbsp;</TD>
  </TR>
  <TR style="font-size: 10pt" valign="bottom">    <TD width="1%" style="border-left: 3px double #000000">&nbsp;</TD>
  
      <TD nowrap align="left"><I>Registered(1)</I></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><I>Registered(1)</I></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><I>Per Share(2)</I></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><I>Offering Price(2)</I></TD>
      <TD style="border-right: 1px solid #000000">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="center"><I>Registration Fee</I></TD>
      <TD width="1%" style="border-right: 3px double #000000">&nbsp;</TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD width="1%" style="border-left: 3px double #000000; border-top: 1px solid #000000">&nbsp;</TD>
  
  <TD valign="top" style="border-top: 1px solid #000000"><DIV style="margin-left:0px; text-indent:-0px">Class&nbsp;A
  Common Stock, <br>par value
  $.01 per share
  </DIV></TD>
      <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
      <TD style="border-top: 1px solid #000000">&nbsp;</TD>
      <TD align="center" valign="bottom" style="border-top: 1px solid #000000">4,000,000&nbsp;shares
  </TD>
      <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
      <TD style="border-top: 1px solid #000000">&nbsp;</TD>
  
  <TD align="center" valign="bottom" style="border-top: 1px solid #000000">$16.34
  </TD>
      <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
      <TD style="border-top: 1px solid #000000">&nbsp;</TD>
  
  <TD align="center" valign="bottom" style="border-top: 1px solid #000000">$65,360,000
  </TD>
      <TD style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
      <TD style="border-top: 1px solid #000000">&nbsp;</TD>
  
  <TD align="center" valign="bottom" style="border-top: 1px solid #000000">$2,568.65</TD>
      <TD width="1%" style="border-right: 3px double #000000; border-top: 1px solid #000000">&nbsp;</TD>
  </TR>
  <TR style="font-size: 1px" valign="bottom">
      <TD nowrap align="left" colspan="15" style="border-top: 3px double #000000">&nbsp;</TD>
  </TR>
  
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="1%" nowrap align="left">(1)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Pursuant to Rule 416(a) under the Securities Act of 1933, this registration statement also
  covers such additional shares of Class&nbsp;A Common Stock as may be issued to prevent dilution
  from stock splits, stock dividends and similar transactions.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="1%" nowrap align="left">(2)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c)
  and 457(h) under the Securities Act of 1933. The proposed maximum offering price per share
  and the proposed maximum aggregate offering price are based upon the average of the high and
  low sales price of The Timberland Company Class&nbsp;A Common Stock, par value $0.01 per share
  (&#147;Common Stock&#148;), as reported on the New York Stock
  Exchange on January&nbsp;4, 2008.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
  <DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
  
  
  
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
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  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  
  <!-- TOC -->
  <A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>
  
  <P><CENTER>
  <TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
  <TR>
  	<TD width="3%"></TD>
  	<TD width="3%"></TD>
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  	<TD width="3%"></TD>
  	<TD width="76%"></TD>
  </TR>
  <TR><TD colspan="9"><A HREF="#000">PART II<BR> INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#001">Item&nbsp;3. Incorporation of Documents by Reference.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;4. Description of Securities.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#003">Item&nbsp;5. Interests of Named Experts and Counsel.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;6. Indemnification of Directors and Officers.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;7. Exemption From Registration Claimed.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;8. Exhibits.</A></TD></TR>
  <TR><TD></TD><TD colspan="8"><A HREF="#007">Item&nbsp;9. Undertakings.</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#008">SIGNATURES AND POWER OF ATTORNEY</A></TD></TR>
  <TR><TD colspan="9"><A HREF="#009">EXHIBIT INDEX</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b67799tbexv5.htm">EX-5 - Opinion of Ropes & Gray LLP</A></TD></TR>
  <TR><TD colspan="9"><A HREF="b67799tbexv23w1.htm">EX-23.1 - Consent of Deloitte & Touche, LLP</A></TD></TR>
  </TABLE>
  </CENTER>
  <!-- /TOC -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  
  
  
  <!-- link1 "PART II<BR> INFORMATION REQUIRED IN THE REGISTRATION STATEMENT" -->
  <DIV align="left"><A NAME="000"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART II<BR>
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
  </DIV>
  
  <!-- link2 "Item&nbsp;3. Incorporation of Documents by Reference." -->
  <DIV align="left"><A NAME="001"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;3. Incorporation of Documents by Reference.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Timberland Company (the &#147;Registrant&#148; or the &#147;Company&#148;) hereby incorporates the following
  documents herein by reference:
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="4%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(a)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Amended and Restated Annual Report on Form 10-K/A for the
  fiscal year ended December&nbsp;31, 2006, filed with the Securities and Exchange Commission
  (the &#147;Commission&#148;) pursuant to the Securities Exchange Act of 1934, as amended (the
  &#147;Exchange Act&#148;), on June&nbsp;27, 2007 (File No.&nbsp;001-09548).</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="4%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(b)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Quarterly Reports on Form 10-Q for the
  periods ended March 30, 2007, June 29, 2007 and  September
  28, 2007 (File No.&nbsp;001-09548).</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="4%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(c)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The description of the Company&#146;s Class&nbsp;A Common Stock, $0.01 par value per
  share, contained in the Registrant&#146;s registration statement on Form 8-A (File Number
  001-9548) filed on May&nbsp;17, 1991, including any amendments or reports filed for the
  purpose of updating such description.</TD>
  </TR>
  
  <TR>
      <TD style="font-size: 6pt">&nbsp;</TD>
  </TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="4%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(d)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The Registrant&#146;s Current Reports on Forms 8-K dated February&nbsp;8, 2007, March&nbsp;2,
  2007, March&nbsp;30, 2007, April&nbsp;27, 2007, June&nbsp;28, 2007, August&nbsp;2, 2007, August&nbsp;31, 2007,
  September&nbsp;6, 2007, September&nbsp;24, 2007, September&nbsp;28, 2007, November&nbsp;1, 2007, and
  December&nbsp;5, 2007.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents subsequently filed by the Registrant pursuant to Sections&nbsp;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 deregisters all securities then remaining unsold,
  shall be deemed to be incorporated by reference in the registration statement and to be part
  thereof from the date of filing of such documents.
  </DIV>
  <!-- link2 "Item&nbsp;4. Description of Securities." -->
  <DIV align="left"><A NAME="002"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;4. Description of Securities.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  </DIV>
  <!-- link2 "Item&nbsp;5. Interests of Named Experts and Counsel." -->
  <DIV align="left"><A NAME="003"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;5. Interests of Named Experts and Counsel.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  </DIV>
  <!-- link2 "Item&nbsp;6. Indemnification of Directors and Officers." -->
  <DIV align="left"><A NAME="004"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;6. Indemnification of Directors and Officers.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant is incorporated under the laws of the State of Delaware. Section&nbsp;145 of the
  Delaware General Corporation Law, as amended (the &#147;DGCL&#148;), provides that a corporation may
  indemnify any person who was or is a party or is threatened to be made a party to any threatened,
  pending or completed action, suit or proceeding, whether civil, criminal, administrative or
  investigative (other than an action by or in the right of the corporation), by reason of the fact
  that such person is or was a director, officer, employee or agent of the corporation, or is or was
  serving at the request of the corporation as a director, officer, employee or agent of another
  </DIV>
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">corporation, partnership, joint venture, trust or other enterprise, against expenses
  (including attorneys&#146; fees), judgments, fines and amounts paid in settlement actually and
  reasonably incurred by such person in connection with such action, suit or proceeding if such
  person acted in good faith and in a manner such person reasonably believed to be in or not opposed
  to the best interests of the corporation, and, with respect to any criminal action or proceeding,
  had no reasonable cause to believe such person&#146;s conduct was unlawful. Section&nbsp;145 further
  provides that a corporation similarly may indemnify any such person serving in any such capacity
  who was or is a party or is threatened to be made a party to any threatened, pending or completed
  action or suit by or in the right of the corporation to procure a judgment in its favor, against
  expenses (including attorneys&#146; fees) actually and reasonably incurred in connection with the
  defense or settlement of such action or suit if such person acted in good faith and in a manner
  such person reasonably believed to be in or not opposed to the best interests of the corporation,
  except that no indemnification shall be made in respect of any claim, issue or matter as to which
  such person shall have been adjudged to be liable to the corporation unless and only to the extent
  that the Delaware Court of Chancery or such other court in which such action or suit was brought
  shall determine upon application that, despite the adjudication of liability but in view of all the
  circumstances of the case, such person is fairly and reasonably entitled to indemnity for such
  expenses which the Court of Chancery or such other court shall deem proper.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;102(b)(7) of the DGCL permits a corporation to include in its certificate of
  incorporation a provision eliminating or limiting the personal liability of a director to the
  corporation or its stockholders for monetary damages for breach of fiduciary duty as a director,
  provided that such provision shall not eliminate or limit the liability of a director: (1)&nbsp;for any
  breach of the director&#146;s duty of loyalty to the corporation or its stockholders; (2)&nbsp;for acts or
  omissions not in good faith or which involve intentional misconduct or a knowing violation of law;
  (3)&nbsp;under Section&nbsp;174 of the DGCL (relating to unlawful payment of dividends and unlawful stock
  purchase and redemption); or (4)&nbsp;for any transaction from which the director derived an improper
  personal benefit.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant&#146;s Restated Certificate of Incorporation provides that, except to the extent
  that the DGCL prohibits the elimination or limitation of liability of directors for breaches of
  fiduciary duty, no director of the Registrant shall be liable for any breach of fiduciary duty.
  The Restated Certificate of Incorporation provides that the Registrant shall indemnify each person
  who is or was or has agreed to be a director or officer of the Registrant to the maximum extent
  permitted from time to time under the law of the State of Delaware.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant&#146;s Amended and Restated By-laws provide that the Registrant shall indemnify each
  person who is an existing, former or prospective director, officer or fiduciary of: (a)&nbsp;the
  Registrant; or (b)&nbsp;another organization (provided he serves such other organization in such
  capacity at the behest of the Registrant) to the maximum extent permitted from time to time under
  Delaware law. The Registrant&#146;s Amended and Restated By-laws further provide that the Registrant
  may, subject to the approval of the Registrant&#146;s board of directors, pay the expenses incurred by
  such director, officer or fiduciary in defending a civil or criminal action, suit or proceeding in
  advance of the final disposition of such action, suit, or proceeding, upon receipt of an
  undertaking by the person indemnified to repay such payment if he shall be adjudicated to be not
  entitled to indemnification as provided herein.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant has obtained insurance policies that insure its directors and officers against
  certain liabilities.
  </DIV>
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
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  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  <!-- link2 "Item&nbsp;7. Exemption From Registration Claimed." -->
  <DIV align="left"><A NAME="005"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;7. Exemption From Registration Claimed.</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
  </DIV>
  <!-- link2 "Item&nbsp;8. Exhibits." -->
  <DIV align="left"><A NAME="006"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;8. Exhibits.</B>
  </DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="6%">&nbsp;</TD>
      <TD width="4%">&nbsp;</TD>
      <TD width="90%">&nbsp;</TD>
  </TR>
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><U>Exhibit</U>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top"><U>Description</U></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Restated Certificate of Incorporation dated May&nbsp;14, 1987 (previously filed as Exhibit&nbsp;3.1(a)
  of the Registrant&#146;s Annual Report for the fiscal year ended December&nbsp;31, 2000 on Form&nbsp;10-K,
  File No.&nbsp;001-09548).</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Certificate of Amendment of Restated Certificate of Incorporation dated May&nbsp;22, 1987
  (previously filed as Exhibit&nbsp;3.1(b) of the Registrant&#146;s Annual Report for the fiscal year
  ended December&nbsp;31, 2000 on Form&nbsp;10-K, File No.&nbsp;001-09548).</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Certificate of Ownership merging the Nathan Company into the Registrant dated July&nbsp;31, 1987
  (previously filed as Exhibit&nbsp;3.1(c) of the Registrant&#146;s Annual Report for the fiscal year
  ended December&nbsp;31, 2000 on Form&nbsp;10-K, File No.&nbsp;001-09548).</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.4
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Certificate of Amendment of Restated Certificate of Incorporation dated June&nbsp;14, 2000
  (previously filed as Exhibit&nbsp;3.1(d) of the Registrant&#146;s Annual Report for the fiscal year
  ended December&nbsp;31, 2000 on Form&nbsp;10-K, File No.&nbsp;001-09548).</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.5
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Certificate of Amendment of Restated Certificate of Incorporation dated September&nbsp;27, 2001
  (previously filed as Exhibit&nbsp;4.1(e) of the Registrant&#146;s Registration Statement on Form&nbsp;S-8,
  File No.&nbsp;333-72248).</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.6
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Amended and Restated By-laws of the Registrant dated February&nbsp;28, 2007 (previously filed as
  Exhibit&nbsp;3.2 to the Registrant&#146;s Current Report on Form&nbsp;8-K filed on February&nbsp;27, 2007, File
  No.&nbsp;001-09548).</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Opinion of Ropes &#038; Gray LLP.</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Deloitte &#038; Touche, LLP.</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Ropes &#038; Gray LLP (included in its opinion in Exhibit&nbsp;5).</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Powers of Attorney (contained in Part II hereof under Signatures and Power of Attorney).</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  <!-- link2 "Item&nbsp;9. Undertakings." -->
  <DIV align="left"><A NAME="007"></A></DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;9. Undertakings.</B>
  </DIV>
  
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="6%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(a)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The undersigned Registrant hereby undertakes:</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="10%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(1)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>To file, during any period in which offers or sales are being
  made, a post-effective amendment to this Registration Statement:</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="14%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(i)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>To include any prospectus required by Section
  10(a)(3) of the Securities Act of 1933, as amended (the &#147;Securities
  Act&#148;);</TD>
  </TR>
  
  </TABLE>
  </DIV>
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  <DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  
  
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="14%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(ii)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>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. Notwithstanding
  the foregoing, any increase or decrease in volume of securities offered
  (if the total dollar value of securities offered would not exceed that
  which was registered) and any deviation from the low or high end of the
  estimated maximum offering range may be reflected in the form of
  prospectus filed with the Commission pursuant to Rule 424(b) if, in the
  aggregate, the changes in volume and price represent no more than a 20
  percent change in the maximum aggregate offering price set forth in the
  &#147;Calculation of Registration Fee&#148; table in the effective registration
  statement;</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="14%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(iii)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>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;</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="6%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left"><I>&nbsp;</I></TD>
      <TD width="1%"><I>&nbsp;</I></TD>
      <TD><I>provided, however</I>, that paragraphs (a)(1)(i) and (a)(1)(ii) above shall not apply if
  the information required to be included in a post-effective amendment by those
  paragraphs is contained in periodic reports filed with or furnished to the
  Commission by the Registrant pursuant to section 13 or section 15(d) of the Exchange
  Act that are incorporated by reference in the Registration Statement.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="10%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(2)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>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 <I>bona
  fide </I>offering thereof.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="10%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(3)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>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.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="6%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(b)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>The undersigned Registrant hereby undertakes that, for purposes of determining
  any liability under the Securities Act, each filing of the Registrant&#146;s annual report
  pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each
  filing of an employee benefit plan&#146;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 the initial <I>bona
  fide </I>offering thereof.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="6%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">(c)</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>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 Securities 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
  </TD>
  </TR>
  </TABLE>
  </DIV>
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  
  </TABLE>
  </DIV>
  
  <DIV style="margin-top: 6pt">
  <TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
  
  <TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
      <TD width="6%" style="background: transparent">&nbsp;</TD>
      <TD width="3%" nowrap align="left">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD>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
  whether such indemnification by it is against public policy as expressed in the
  Securities Act and will be governed by the final adjudication of such issue.</TD>
  </TR>
  
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  
  <!-- link1 "SIGNATURES AND POWER OF ATTORNEY" -->
  <DIV align="left"><A NAME="008"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES AND POWER OF ATTORNEY</B>
  </DIV>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 Town of Stratham, the State of New
  Hampshire, on January&nbsp;8,
  2008.
  </DIV>
  
  <TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
  <TR>
      <TD width="48%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="1%">&nbsp;</TD>
      <TD width="35%">&nbsp;</TD>
      <TD width="15%">&nbsp;</TD>
  </TR>
  <TR>
      <TD valign="top" align="left">&nbsp;</TD>
      <TD colspan="3" align="left"><FONT style="font-variant: SMALL-CAPS">The Timberland Company</FONT><BR>
  &nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD valign="top">By:&nbsp;&nbsp;</TD>
      <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Jeffrey B. Swartz
  &nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top">Name:&nbsp;&nbsp;</TD>
      <TD align="left">Jeffrey B. Swartz&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR><TR>
      <TD align="left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD valign="top">Title:&nbsp;&nbsp;</TD>
      <TD align="left">President and Chief Executive Officer&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  <TR>
      <TD colspan="5">&nbsp;</TD>
  </TR>
  </TABLE>
  
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Further, we, the undersigned officers and directors of The Timberland Company (the &#147;Company&#148;)
  hereby severally constitute and appoint John Crimmins, Danette Wineberg and Thomas J. White, and
  each of them singly, our true and lawful attorneys with full power to them, and each of them
  singly, to sign for us and in our names in the capacities as indicated, any and all amendments or
  supplements to this Registration Statement on Form S-8 of the Company, and generally to do all such
  things in connection therewith in our name and on our behalf in our capacities as indicated to
  enable the Company to comply with the provisions of the Securities Act of 1933, as amended, and all
  requirements of the Securities and Exchange Commission, hereby ratifying and confirming our
  signatures as they may be signed by our said attorneys or any of them, to any and all amendments.
  </DIV>
  
  <DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration
  Statement has been signed by the following persons in the capacities
  indicated on January&nbsp;8,
  2008.
  </DIV>
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="30%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="40%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="20%">&nbsp;</TD>
  </TR>
  <TR style="font-size: 10pt" valign="bottom">
      <TD nowrap align="left"><u>Signature</u></TD>
      <TD>&nbsp;</TD>
      <TD nowrap align="left"><u>Title</u></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Sidney W. Swartz
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS"><B>Sidney W. Swartz</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" nowrap valign="top">
  Chairman of the Board and Director
  </TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top"></TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Jeffrey B. Swartz
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS"><B>Jeffrey B. Swartz</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" nowrap valign="top">
  President, Chief Executive Officer and
  Director <br>(Principal Executive Officer)</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ John Crimmins
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS"><B>John Crimmins</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" nowrap valign="top">
  Acting Chief Financial Officer, Vice
  President, <br>Corporate Controller and Chief
  Accounting Officer <br>(Principal Financial
  Officer and Principal Accounting Officer)</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Ian W. Diery
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS"><B>Ian W. Diery</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" nowrap valign="top">
  Director</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="30%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="40%">&nbsp;</TD>
      <TD width="5%">&nbsp;</TD>
      <TD width="20%">&nbsp;</TD>
  </TR>
  
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Irene M. Esteves
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS"><B>Irene M. Esteves</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" nowrap valign="top">
  Director</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ John A. Fitzsimmons
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS"><B>John A. Fitzsimmons</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" nowrap valign="top">
  Director</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Virginia H. Kent
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS"><B>Virginia H. Kent</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" nowrap valign="top">
  Director</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Kenneth T. Lombard
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS"><B>Kenneth T. Lombard</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" nowrap valign="top">
  Director</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Edward W. Moneypenny
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS"><B>Edward W. Moneypenny</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" nowrap valign="top">
  Director</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Peter R. Moore
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS"><B>Peter R. Moore</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" nowrap valign="top">
  Director</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Bill Shore
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS"><B>Bill Shore</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" nowrap valign="top">
  Director</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom" style="padding-top: 1em">
      <TD align="left" nowrap valign="top">/s/ Terdema L. Ussery, II
  <DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
  <FONT style="font-variant: SMALL-CAPS"><B>Terdema L. Ussery, II</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD align="left" nowrap valign="top">
  Director</TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  <!-- PAGEBREAK -->
  <P><HR noshade><P>
  <H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
  
  <DIV style="font-family: 'Times New Roman',Times,serif">
  
  
  
  <!-- link1 "EXHIBIT INDEX" -->
  <DIV align="left"><A NAME="009"></A></DIV>
  
  <DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>EXHIBIT INDEX</B>
  </DIV>
  
  <DIV align="center">
  <TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
  <!-- Begin Table Head -->
  <TR valign="bottom">
      <TD width="6%">&nbsp;</TD>
      <TD width="4%">&nbsp;</TD>
      <TD width="90%">&nbsp;</TD>
  </TR>
  <!-- End Table Head -->
  <!-- Begin Table Body -->
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><U>Exhibit</U>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top"><U>Description</U></TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Restated Certificate of Incorporation dated May&nbsp;14, 1987 (previously filed as Exhibit&nbsp;3.1(a)
  of the Registrant&#146;s Annual Report for the fiscal year ended December&nbsp;31, 2000 on Form&nbsp;10-K,
  File No.&nbsp;001-09548).</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Certificate of Amendment of Restated Certificate of Incorporation dated May&nbsp;22, 1987
  (previously filed as Exhibit&nbsp;3.1(b) of the Registrant&#146;s Annual Report for the fiscal year
  ended December&nbsp;31, 2000 on Form&nbsp;10-K, File No.&nbsp;001-09548).</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Certificate of Ownership merging the Nathan Company into the Registrant dated July&nbsp;31, 1987
  (previously filed as Exhibit&nbsp;3.1(c) of the Registrant&#146;s Annual Report for the fiscal year
  ended December&nbsp;31, 2000 on Form&nbsp;10-K, File No.&nbsp;001-09548).</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.4
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Certificate of Amendment of Restated Certificate of Incorporation dated June&nbsp;14, 2000
  (previously filed as Exhibit&nbsp;3.1(d) of the Registrant&#146;s Annual Report for the fiscal year
  ended December&nbsp;31, 2000 on Form&nbsp;10-K, File No.&nbsp;001-09548).</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.5
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Certificate of Amendment of Restated Certificate of Incorporation dated September&nbsp;27, 2001
  (previously filed as Exhibit&nbsp;4.1(e) of the Registrant&#146;s Registration Statement on Form&nbsp;S-8,
  File No.&nbsp;333-72248).</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.6
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Amended and Restated By-laws of the Registrant dated February&nbsp;28, 2007 (previously filed as
  Exhibit&nbsp;3.2 to the Registrant&#146;s Current Report on Form&nbsp;8-K filed on February&nbsp;27, 2007, File
  No.&nbsp;001-09548).</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Opinion of Ropes &#038; Gray LLP.</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Deloitte &#038; Touche, LLP.</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Consent of Ropes &#038; Gray LLP (included in its opinion in Exhibit&nbsp;5).</TD>
  </TR>
  <TR valign="bottom"><!-- Blank Space -->
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
      <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD align="left" valign="top">Powers of Attorney (contained in Part II hereof under Signatures and Power of Attorney).</TD>
  </TR>
  <!-- End Table Body -->
  </TABLE>
  </DIV>
  
  
  
  <P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
  </DIV>
  
  
  
  </BODY>
  </HTML>
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text: sv8
  Table of Contents
  As
  filed with the Securities and Exchange Commission on January 8, 2008
  Registration No. 333-_______
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  The Timberland Company
  (Exact name of registrant as specified in its charter)
  Delaware
  (State or other jurisdiction
  of incorporation or organization)
  02-0312554
  (I.R.S. Employer
  Identification No.)
  200 Domain Drive
  Stratham, New Hampshire 03885
  (Address of principal executive offices, including zip code)
  THE TIMBERLAND COMPANY 2007 INCENTIVE PLAN
  (Full title of the plan)
  DANETTE WINEBERG, ESQ.
  Vice President, General Counsel and Secretary
  The Timberland Company
  200 Domain Drive
  Stratham, New Hampshire 03885
  603-772-9500
  (Name, address and telephone number, including area code, of agent for service)
  Please send copies of all communications to:
  JANE D. GOLDSTEIN, ESQ.
  Ropes & Gray LLP
  One International Place
  Boston, MA 02110
  617-951-7000
  617-951-7050 (facsimile)
  CALCULATION OF REGISTRATION FEE
  Proposed Maximum
  Proposed Maximum
  Title Securities to be
  Amount to be
  Offering Price
  Aggregate
  Amount of
  Registered(1)
  Registered(1)
  Per Share(2)
  Offering Price(2)
  Registration Fee
  Class A
  Common Stock,
  par value
  $.01 per share
  4,000,000 shares
  $16.34
  $65,360,000
  $2,568.65
  (1)
  Pursuant to Rule 416(a) under the Securities Act of 1933, this registration statement also
  covers such additional shares of Class A Common Stock as may be issued to prevent dilution
  from stock splits, stock dividends and similar transactions.
  (2)
  Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c)
  and 457(h) under the Securities Act of 1933. The proposed maximum offering price per share
  and the proposed maximum aggregate offering price are based upon the average of the high and
  low sales price of The Timberland Company Class A Common Stock, par value $0.01 per share
  ("Common Stock"), as reported on the New York Stock
  Exchange on January 4, 2008.
  TABLE OF CONTENTS
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  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. Exemption From Registration Claimed.
  Item 8. Exhibits.
  Item 9. Undertakings.
  SIGNATURES AND POWER OF ATTORNEY
  EXHIBIT INDEX
  EX-5 - Opinion of Ropes & Gray LLP
  EX-23.1 - Consent of Deloitte & Touche, LLP
  Table of Contents
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The Timberland Company (the "Registrant" or the "Company") hereby incorporates the following
  documents herein by reference:
  (a)
  The Registrant's Amended and Restated Annual Report on Form 10-K/A for the
  fiscal year ended December 31, 2006, filed with the Securities and Exchange Commission
  (the "Commission") pursuant to the Securities Exchange Act of 1934, as amended (the
  "Exchange Act"), on June 27, 2007 (File No. 001-09548).
  (b)
  The Registrant's Quarterly Reports on Form 10-Q for the
  periods ended March 30, 2007, June 29, 2007 and  September
  28, 2007 (File No. 001-09548).
  (c)
  The description of the Company's Class A Common Stock, $0.01 par value per
  share, contained in the Registrant's registration statement on Form 8-A (File Number
  001-9548) filed on May 17, 1991, including any amendments or reports filed for the
  purpose of updating such description.
  (d)
  The Registrant's Current Reports on Forms 8-K dated February 8, 2007, March 2,
  2007, March 30, 2007, April 27, 2007, June 28, 2007, August 2, 2007, August 31, 2007,
  September 6, 2007, September 24, 2007, September 28, 2007, November 1, 2007, and
  December 5, 2007.
  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 deregisters all securities then remaining unsold,
  shall be deemed to be incorporated by reference in the registration statement and to be part
  thereof from the date of filing of such documents.
  Item 4. Description of Securities.
  Not applicable.
  Item 5. Interests of Named Experts and Counsel.
  Not applicable.
  Item 6. Indemnification of Directors and Officers.
  The Registrant is incorporated under the laws of the State of Delaware. Section 145 of the
  Delaware General Corporation Law, as amended (the "DGCL"), provides that a corporation may
  indemnify any person who was or is a party or is threatened to be made a party to any threatened,
  pending or completed action, suit or proceeding, whether civil, criminal, administrative or
  investigative (other than an action by or in the right of the corporation), by reason of the fact
  that such person is or was a director, officer, employee or agent of the corporation, or is or was
  serving at the request of the corporation as a director, officer, employee or agent of another
  Table of Contents
  corporation, partnership, joint venture, trust or other enterprise, against expenses
  (including attorneys' fees), judgments, fines and amounts paid in settlement actually and
  reasonably incurred by such person in connection with such action, suit or proceeding if such
  person acted in good faith and in a manner such person reasonably believed to be in or not opposed
  to the best interests of the corporation, and, with respect to any criminal action or proceeding,
  had no reasonable cause to believe such person's conduct was unlawful. Section 145 further
  provides that a corporation similarly may indemnify any such person serving in any such capacity
  who was or is a party or is threatened to be made a party to any threatened, pending or completed
  action or suit by or in the right of the corporation to procure a judgment in its favor, against
  expenses (including attorneys' fees) actually and reasonably incurred in connection with the
  defense or settlement of such action or suit if such person acted in good faith and in a manner
  such person reasonably believed to be in or not opposed to the best interests of the corporation,
  except that no indemnification shall be made in respect of any claim, issue or matter as to which
  such person shall have been adjudged to be liable to the corporation unless and only to the extent
  that the Delaware Court of Chancery or such other court in which such action or suit was brought
  shall determine upon application that, despite the adjudication of liability but in view of all the
  circumstances of the case, such person is fairly and reasonably entitled to indemnity for such
  expenses which the Court of Chancery or such other court shall deem proper.
  Section 102(b)(7) of the DGCL permits a corporation to include in its certificate of
  incorporation a provision eliminating or limiting the personal liability of a director to the
  corporation or its stockholders for monetary damages for breach of fiduciary duty as a director,
  provided that such provision shall not eliminate or limit the liability of a director: (1) for any
  breach of the director's duty of loyalty to the corporation or its stockholders; (2) for acts or
  omissions not in good faith or which involve intentional misconduct or a knowing violation of law;
  (3) under Section 174 of the DGCL (relating to unlawful payment of dividends and unlawful stock
  purchase and redemption); or (4) for any transaction from which the director derived an improper
  personal benefit.
  The Registrant's Restated Certificate of Incorporation provides that, except to the extent
  that the DGCL prohibits the elimination or limitation of liability of directors for breaches of
  fiduciary duty, no director of the Registrant shall be liable for any breach of fiduciary duty.
  The Restated Certificate of Incorporation provides that the Registrant shall indemnify each person
  who is or was or has agreed to be a director or officer of the Registrant to the maximum extent
  permitted from time to time under the law of the State of Delaware.
  The Registrant's Amended and Restated By-laws provide that the Registrant shall indemnify each
  person who is an existing, former or prospective director, officer or fiduciary of: (a) the
  Registrant; or (b) another organization (provided he serves such other organization in such
  capacity at the behest of the Registrant) to the maximum extent permitted from time to time under
  Delaware law. The Registrant's Amended and Restated By-laws further provide that the Registrant
  may, subject to the approval of the Registrant's board of directors, pay the expenses incurred by
  such director, officer or fiduciary in defending a civil or criminal action, suit or proceeding in
  advance of the final disposition of such action, suit, or proceeding, upon receipt of an
  undertaking by the person indemnified to repay such payment if he shall be adjudicated to be not
  entitled to indemnification as provided herein.
  The Registrant has obtained insurance policies that insure its directors and officers against
  certain liabilities.
  Table of Contents
  Item 7. Exemption From Registration Claimed.
  Not applicable.
  Item 8. Exhibits.
  Exhibit
  Description
  4.1
  Restated Certificate of Incorporation dated May 14, 1987 (previously filed as Exhibit 3.1(a)
  of the Registrant's Annual Report for the fiscal year ended December 31, 2000 on Form 10-K,
  File No. 001-09548).
  4.2
  Certificate of Amendment of Restated Certificate of Incorporation dated May 22, 1987
  (previously filed as Exhibit 3.1(b) of the Registrant's Annual Report for the fiscal year
  ended December 31, 2000 on Form 10-K, File No. 001-09548).
  4.3
  Certificate of Ownership merging the Nathan Company into the Registrant dated July 31, 1987
  (previously filed as Exhibit 3.1(c) of the Registrant's Annual Report for the fiscal year
  ended December 31, 2000 on Form 10-K, File No. 001-09548).
  4.4
  Certificate of Amendment of Restated Certificate of Incorporation dated June 14, 2000
  (previously filed as Exhibit 3.1(d) of the Registrant's Annual Report for the fiscal year
  ended December 31, 2000 on Form 10-K, File No. 001-09548).
  4.5
  Certificate of Amendment of Restated Certificate of Incorporation dated September 27, 2001
  (previously filed as Exhibit 4.1(e) of the Registrant's Registration Statement on Form S-8,
  File No. 333-72248).
  4.6
  Amended and Restated By-laws of the Registrant dated February 28, 2007 (previously filed as
  Exhibit 3.2 to the Registrant's Current Report on Form 8-K filed on February 27, 2007, File
  No. 001-09548).
  5
  Opinion of Ropes & Gray LLP.
  23.1
  Consent of Deloitte & Touche, LLP.
  23.2
  Consent of Ropes & Gray LLP (included in its opinion in Exhibit 5).
  24
  Powers of Attorney (contained in Part II hereof under Signatures and Power of Attorney).
  Item 9. 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 of 1933, as amended (the "Securities
  Act");
  Table of Contents
  (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. Notwithstanding
  the foregoing, any increase or decrease in volume of securities offered
  (if the total dollar value of securities offered would not exceed that
  which was registered) and any deviation from the low or high end of the
  estimated maximum offering range may be reflected in the form of
  prospectus filed with the Commission pursuant to Rule 424(b) if, in the
  aggregate, the changes in volume and price represent no more than a 20
  percent change in the maximum aggregate offering price set forth in the
  "Calculation of Registration Fee" table in the effective 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;
  provided, however
  , that paragraphs (a)(1)(i) and (a)(1)(ii) above shall not apply if
  the information required to be included in a post-effective amendment by those
  paragraphs is contained in periodic reports filed with or furnished to the
  Commission 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 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 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 Securities 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
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  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
  whether such indemnification by it is against public policy as expressed in the
  Securities Act and will be governed by the final adjudication of such issue.
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  SIGNATURES AND POWER OF ATTORNEY
  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 Town of Stratham, the State of New
  Hampshire, on January 8,
  2008.
  The Timberland Company
  By:
  /s/ Jeffrey B. Swartz
  Name:
  Jeffrey B. Swartz
  Title:
  President and Chief Executive Officer
  Further, we, the undersigned officers and directors of The Timberland Company (the "Company")
  hereby severally constitute and appoint John Crimmins, Danette Wineberg and Thomas J. White, and
  each of them singly, our true and lawful attorneys with full power to them, and each of them
  singly, to sign for us and in our names in the capacities as indicated, any and all amendments or
  supplements to this Registration Statement on Form S-8 of the Company, and generally to do all such
  things in connection therewith in our name and on our behalf in our capacities as indicated to
  enable the Company to comply with the provisions of the Securities Act of 1933, as amended, and all
  requirements of the Securities and Exchange Commission, hereby ratifying and confirming our
  signatures as they may be signed by our said attorneys or any of them, to any and all amendments.
  Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration
  Statement has been signed by the following persons in the capacities
  indicated on January 8,
  2008.
  Signature
  Title
  /s/ Sidney W. Swartz
  Sidney W. Swartz
  Chairman of the Board and Director
  /s/ Jeffrey B. Swartz
  Jeffrey B. Swartz
  President, Chief Executive Officer and
  Director
  (Principal Executive Officer)
  /s/ John Crimmins
  John Crimmins
  Acting Chief Financial Officer, Vice
  President,
  Corporate Controller and Chief
  Accounting Officer
  (Principal Financial
  Officer and Principal Accounting Officer)
  /s/ Ian W. Diery
  Ian W. Diery
  Director
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  /s/ Irene M. Esteves
  Irene M. Esteves
  Director
  /s/ John A. Fitzsimmons
  John A. Fitzsimmons
  Director
  /s/ Virginia H. Kent
  Virginia H. Kent
  Director
  /s/ Kenneth T. Lombard
  Kenneth T. Lombard
  Director
  /s/ Edward W. Moneypenny
  Edward W. Moneypenny
  Director
  /s/ Peter R. Moore
  Peter R. Moore
  Director
  /s/ Bill Shore
  Bill Shore
  Director
  /s/ Terdema L. Ussery, II
  Terdema L. Ussery, II
  Director
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  EXHIBIT INDEX
  Exhibit
  Description
  4.1
  Restated Certificate of Incorporation dated May 14, 1987 (previously filed as Exhibit 3.1(a)
  of the Registrant's Annual Report for the fiscal year ended December 31, 2000 on Form 10-K,
  File No. 001-09548).
  4.2
  Certificate of Amendment of Restated Certificate of Incorporation dated May 22, 1987
  (previously filed as Exhibit 3.1(b) of the Registrant's Annual Report for the fiscal year
  ended December 31, 2000 on Form 10-K, File No. 001-09548).
  4.3
  Certificate of Ownership merging the Nathan Company into the Registrant dated July 31, 1987
  (previously filed as Exhibit 3.1(c) of the Registrant's Annual Report for the fiscal year
  ended December 31, 2000 on Form 10-K, File No. 001-09548).
  4.4
  Certificate of Amendment of Restated Certificate of Incorporation dated June 14, 2000
  (previously filed as Exhibit 3.1(d) of the Registrant's Annual Report for the fiscal year
  ended December 31, 2000 on Form 10-K, File No. 001-09548).
  4.5
  Certificate of Amendment of Restated Certificate of Incorporation dated September 27, 2001
  (previously filed as Exhibit 4.1(e) of the Registrant's Registration Statement on Form S-8,
  File No. 333-72248).
  4.6
  Amended and Restated By-laws of the Registrant dated February 28, 2007 (previously filed as
  Exhibit 3.2 to the Registrant's Current Report on Form 8-K filed on February 27, 2007, File
  No. 001-09548).
  5
  Opinion of Ropes & Gray LLP.
  23.1
  Consent of Deloitte & Touche, LLP.
  23.2
  Consent of Ropes & Gray LLP (included in its opinion in Exhibit 5).
  24
  Powers of Attorney (contained in Part II hereof under Signatures and Power of Attorney).