Item 2.02. Results of Operations and Financial Condition.

On April 30, 2009, the Company issued a press release setting forth the Company's first-quarter 2009 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, which is a non-GAAP measure, and a reconciliation to the related 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.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.

99.1 Press Release of The Timberland Company dated April 30, 2009 setting forth the Company's first-quarter 2009 results.

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