-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>/in/edgar/work/0000902561-00-000431/0000902561-00-000431.txt : 20001027
<SEC-HEADER>0000902561-00-000431.hdr.sgml : 20001027
ACCESSION NUMBER:		0000902561-00-000431
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20001013
ITEM INFORMATION:		
ITEM INFORMATION:		
FILED AS OF DATE:		20001026

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BRUNSWICK CORP
		CENTRAL INDEX KEY:			0000014930
		STANDARD INDUSTRIAL CLASSIFICATION:	 [3510
]		IRS NUMBER:				360848180
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231
</COMPANY-DATA>

		FILING VALUES:
			FORM TYPE:		8-K
			SEC ACT:		
			SEC FILE NUMBER:	001-01043
			FILM NUMBER:		746246
</FILING-VALUES>

			BUSINESS ADDRESS:	
				STREET 1:		ONE N FIELD CT
				STREET 2:		C/O MICHAEL SCHMITZ
				CITY:			LAKE FOREST
				STATE:			IL
				ZIP:			60045-4811
				BUSINESS PHONE:		8477354700
</BUSINESS-ADDRESS>

				MAIL ADDRESS:	
					STREET 1:		ONE N FIELD CT
					CITY:			LAKE FOREST
					STATE:			IL
					ZIP:			60045-4811
</MAIL-ADDRESS>

					FORMER COMPANY:	
						FORMER CONFORMED NAME:	BRUNSWICK BALKE COLLENDER CO
						DATE OF NAME CHANGE:	19660919
</FORMER-COMPANY>
</FILER>
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>0001.txt
<TEXT>


                     SECURITIES AND EXCHANGE COMMISSION

                            WASHINGTON, DC 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) October 13, 2000
                                                      ----------------


                           Brunswick Corporation
- -------------------------------------------------------------------------------
           (Exact name of registrant as specified in its charter)


                                  Delaware
- -------------------------------------------------------------------------------
               (State or other jurisdiction of incorporation)


             1-1043                                      36-0848180
- -------------------------------------------------------------------------------
    (Commission File Number)                  (IRS Employer Identification No.)


           1 North Field Court, Lake Forest, Illinois 60045-4811
- -------------------------------------------------------------------------------
            (Address of principal executive offices) (Zip Code)


Registrant's telephone number, including area code (847) 735-4700
                                                   --------------


- -------------------------------------------------------------------------------
       (Former name or former address, if changed since last report.)






<PAGE>


Item 5.   Other Events

    On October 13, 2000, the Company announced that it had executed a
non-binding letter of intent to sell certain of its outdoor recreation
businesses to K2 Inc. for a total consideration of approximately $200
million in cash, subordinated debt and convertible equity securities,
subject to adjustment. Included in the transaction are certain of the
assets of the Company's Zebco (North America) fishing equipment business,
MotorGuide trolling motors business, Swivl-Eze marine accessories business,
and Hoppe's hunting sports accessories business, as well as the stock of
the Company's subsidiary comprised primarily of its Igloo coolers business.
Completion of the transaction is subject to negotiation and signing of a
definitive purchase and sale agreement, K2's ability to obtain financing
and other closing conditions.

    The Company also announced that in the third quarter of 2000 it would
record an after-tax charge for discontinued operations (related to the
MotorGuide, Swivl-Eze, Hoppe's and Igloo businesses) of approximately $110
million. The charge included anticipated losses on disposition of the
businesses, losses from discontinued operations for the third quarter and
estimated losses for future quarters.

    In addition, the Company announced that it would take a charge against
operating earnings in the third quarter of approximately $40 million
after-tax to increase environmental reserves related to the cleanup of
contamination from a former manufacturing facility and to account for the
write-down of investments in certain Internet-related businesses.

Forward Looking Statements

    Certain statements in this Form 8-K are forward looking as defined in
the Private Securities Litigation Reform Act of 1995. These statements
involve certain risks and uncertainties that may cause actual results to
differ materially from expectations as of the date of this filing. These
risks include, but are not limited to, the ability to dispose of the
fishing, cooler, marine accessories and hunting sports accessories
businesses within the time, price and manner estimated; the ability to
maintain key customers during the divestiture period, and the ability of
the buyers to obtain financing; shifts in market demand for the Company's
products; competitive pricing pressures; inventory adjustments by major
retailers; adverse domestic or foreign economic conditions; adverse weather
conditions retarding sales of recreation products; the ability to complete
environmental remediation efforts at the cost estimated; and imports from
Asia and increased competition from Asian competitors.






















                                        2



<PAGE>


Item 7.    Financial Statements, Pro Forma Financial Information and Exhibits

   (a)  Financial Statements:  Not applicable

   (b)  Pro Forma Financial Information:  Not applicable

   (c)  Exhibits

        Exhibit No.               Document
        ----------                --------

           99.1           Restated historical financial data (unaudited)
                          for the quarter and year-to-date periods ended
                          March 31, 1999, June 30, 1999, September 30, 1999,
                          December 31, 1999, March 31, 2000, June 30, 2000
                          and September 30, 2000.

































                                       3


<PAGE>


                                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.

                                                   BRUNSWICK CORPORATION


DATE:  October 26, 2000                       By:  /s/ DUSTAN E. MCCOY
                                                   -------------------------
                                            Name:  Dustan E. McCoy
                                           Title:  Vice President, Secretary
                                                   and General Counsel


























                                        4



<PAGE>


                               EXHIBIT INDEX


        Exhibit No.               Document
        ----------                --------

           99.1           Restated historical financial data (unaudited)
                          for the quarter and year-to-date periods ended
                          March 31, 1999, June 30, 1999, September 30, 1999,
                          December 31, 1999, March 31, 2000, June 30, 2000
                          and September 30, 2000.
























</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>0002.txt
<DESCRIPTION>RESTATED HISTORICAL FINANCIAL DATA (UNAUDITED)
<TEXT>


<TABLE>
<CAPTION>

Brunswick Corporation                                                                                                Exhibit 99.1
Quarter Consolidated Statements of Income
(in millions, except percentages and per share data)
(unaudited)
                                                               Q1 1999    Q2 1999   Q3 1999   Q4 1999   Q1 2000   Q2 2000  Q3 2000
                                                              --------   --------  --------  --------  --------- --------  -------
<S>                                                           <C>        <C>       <C>       <C>       <C>       <C>       <C>
Net sales                                                      $870.2     $945.8    $861.9    $863.4    $955.4   $1,040.8   $939.1
Cost of sales                                                   625.0      663.3     616.7     622.3     681.7      727.1    668.5
Selling, general and administrative expense                     149.2      159.2     152.9     162.1     160.7      164.6    162.9
                                                             ---------  ---------  --------  --------  --------   -------- --------
Operating earnings before unusual charges                        96.0      123.3      92.3      79.0     113.0      149.1    107.7
Unusual charges                                                     -          -      48.0      68.0         -          -     55.1
                                                             ---------  ---------  --------  --------  --------   -------- --------
Operating earnings                                               96.0      123.3      44.3      11.0     113.0      149.1     52.6
Interest expense                                                (15.5)     (15.1)    (15.5)    (14.9)    (16.4)     (18.8)   (17.7)
Other income (expense)                                           (0.7)       2.1       1.4       2.9       1.1       (0.4)    (2.6)
                                                             ---------  ---------  --------  --------  --------   -------- ---------
Earnings (loss) before income taxes                              79.8      110.3      30.2      (1.0)     97.7      129.9     32.3
Income tax (provision) benefit                                  (30.3)     (41.0)     (9.4)      4.5     (37.0)     (48.4)   (14.6)
                                                             ---------  ---------  --------  --------  --------   -------- ---------
Earnings from continuing operations                              49.5       69.3      20.8       3.5      60.7       81.5     17.7
Earnings (loss) from discontinued operations, net of tax          8.1       13.1      (3.0)   (123.4)     (2.0)     (61.0)    (5.4)
Loss from disposal of discontinued operations, net of tax           -          -         -         -         -     (125.0)  (104.6)
                                                             ---------  ---------  --------  --------  --------   -------- ---------
Net earnings (loss)                                             $57.6      $82.4     $17.8   ($119.9)    $58.7    ($104.5)  ($92.3)
                                                             =========  =========  ========  ========  ========  ========= ========

Earnings from continuing operations before unusual charges      $49.5      $69.3     $51.5     $44.2     $60.7      $81.5    $57.7
                                                             =========  =========  ========  ========  ========  ========= ========

Earnings (loss) per common share
Basic
  Earnings from continuing operations before unusual charges    $0.54      $0.75     $0.56     $0.48     $0.66      $0.93    $0.66
  Unusual charges                                                   -          -     (0.33)    (0.44)        -          -    (0.46)
                                                             ---------  ---------  --------  --------  --------  --------- --------
  Earnings from continuing operations                            0.54       0.75      0.23      0.04      0.66       0.93     0.20
  Earnings (loss) from discontinued operations                   0.09       0.14     (0.03)    (1.34)    (0.02)     (0.69)   (0.06)
  Loss from disposal of discontinued operations                     -          -         -         -         -      (1.42)   (1.19)
                                                             ---------  ---------  --------  --------  --------  --------- --------
  Net earnings (loss)                                           $0.63      $0.90     $0.19    ($1.30)    $0.64     ($1.19)  ($1.05)
                                                             =========  =========  ========  ========  ========  ========= ========

Diluted
  Earnings from continuing operations before unusual charges    $0.53      $0.75     $0.55     $0.48     $0.66      $0.93    $0.66
  Unusual charges                                                   -          -     (0.33)    (0.44)        -          -    (0.46)
                                                             ---------  ---------  --------  --------  --------  --------- --------
  Earnings from continuing operations                            0.53       0.75      0.22      0.04      0.66       0.93     0.20
  Earnings (loss) from discontinued operations                   0.09       0.14     (0.03)    (1.34)    (0.02)     (0.69)   (0.06)
  Loss from disposal of discontinued operations                     -          -         -         -         -      (1.42)   (1.19)
                                                             ---------  ---------  --------  --------  --------  --------- --------
  Net earnings (loss)                                            $0.62      $0.89     $0.19    ($1.30)    $0.64     ($1.19)  ($1.05)
                                                             =========  =========  ========  ========  ========  ========= ========

Average shares used for computation of
  earnings per common share
Basic                                                            92.0       91.9      91.9      91.9      91.4       88.1     87.6
Diluted                                                          92.6       92.6      93.1      92.4      91.5       88.1     87.6

Effective tax rate                                              38.0%      37.2%     31.1%       n/m     38.0%      37.3%    45.2%
Effective tax rate before unusual charges                       38.0%      37.2%     34.1%     34.0%     38.0%      37.3%    34.0%

Supplemental financial information
  Capital expenditures                                          $22.7      $28.3     $36.9     $78.8     $21.5      $36.2    $34.4
  Depreciation and amortization                                  35.1       35.4      35.7      35.2      35.2       37.3     37.2


<PAGE>
<CAPTION>


Brunswick Corporation
YTD Consolidated Statements of Income
(in millions, except percentages and per share data)
(unaudited)
                                                            Mar 1999   Jun 1999   Sep 1999   Dec 1999   Mar 2000  Jun 2000 Sep 2000
                                                           ---------  --------- ----------  ---------  --------- --------- --------
<S>                                                        <C>        <C>       <C>         <C>        <C>       <C>       <C>
Net sales                                                    $870.2   $1,816.0   $2,677.9    $3,541.3    $955.4  $1,996.2  $2,935.3
Cost of sales                                                 625.0    1,288.3    1,905.0     2,527.3     681.7   1,408.8   2,077.3
Selling, general and administrative expense                   149.2      308.4      461.3       623.4     160.7     325.3     488.2
                                                           --------- ---------- ---------- ----------- --------- --------- ---------
Operating earnings before unusual charges                      96.0      219.3      311.6       390.6     113.0     262.1     369.8
Unusual charges                                                   -          -       48.0       116.0         -         -      55.1
                                                           --------- ---------- ---------- ----------- --------- --------- ---------
Operating earnings                                             96.0      219.3      263.6       274.6     113.0     262.1     314.7
Interest expense                                              (15.5)     (30.6)     (46.1)      (61.0)    (16.4)    (35.2)    (52.9)
Other income (expense)                                         (0.7)       1.4        2.8         5.7       1.1       0.7      (1.9)
                                                           --------- ---------- ---------- ----------- --------- --------- ---------
Earnings before income taxes                                   79.8      190.1      220.3       219.3      97.7     227.6     259.9
Income tax provision                                          (30.3)     (71.3)     (80.7)      (76.2)    (37.0)    (85.4)   (100.0)
                                                           --------- ---------- ---------- ----------- --------- --------- ---------
Earnings from continuing operations                            49.5      118.8      139.6       143.1      60.7     142.2     159.9
Earnings (loss) from discontinued operations, net of tax        8.1       21.2       18.2      (105.2)     (2.0)    (63.0)    (68.4)
Loss from disposal of discontinued operations, net of tax         -          -          -           -         -    (125.0)   (229.6)
                                                           --------- ---------- ---------- ----------- --------- --------- ---------
Net earnings (loss)                                           $57.6     $140.0     $157.8       $37.9     $58.7    ($45.8)  ($138.1)
                                                           ========= ========== ========== =========== ========= ========= =========

Earnings from continuing operations before unusual charges    $49.5     $118.8     $170.3      $214.5     $60.7    $142.2    $199.9
                                                           ========= ========== ========== =========== ========= ========= =========

Earnings (loss) per common share
Basic
  Earnings from continuing operations before unusual charges  $0.54      $1.29      $1.85       $2.33     $0.66     $1.58     $2.25
  Unusual charges                                                 -          -      (0.33)      (0.78)        -         -     (0.45)
                                                           --------- ---------- ---------- ----------- --------- --------- ---------
  Earnings from continuing operations                          0.54       1.29       1.52        1.56      0.66      1.58      1.80
  Earnings (loss) from discontinued operations                 0.09       0.23       0.20       (1.14)    (0.02)    (0.70)    (0.77)
  Loss from disposal of discontinued operations                   -          -          -           -         -     (1.39)    (2.58)
                                                           --------- ---------- ---------- ----------- --------- --------- ---------
  Net earnings (loss)                                         $0.63      $1.52      $1.72       $0.41     $0.64    ($0.51)   ($1.55)
                                                           ========= ========== ========== =========== ========= ========= =========

Diluted
  Earnings from continuing operations before unusual charges  $0.53      $1.28      $1.84       $2.32     $0.66     $1.58     $2.24
  Unusual charges                                                 -          -      (0.33)      (0.77)        -         -     (0.45)
                                                           --------- ---------- ---------- ----------- --------- --------- ---------
  Earnings from continuing operations                          0.53       1.28       1.51        1.55      0.66      1.58      1.79
  Earnings (loss) from discontinued operations                 0.09       0.23       0.20       (1.14)    (0.02)    (0.70)    (0.77)
  Loss from disposal of discontinued operations                   -          -          -           -         -     (1.39)    (2.58)
                                                           --------- ---------- ---------- ----------- --------- --------- ---------
  Net earnings (loss)                                         $0.62      $1.51      $1.70       $0.41     $0.64    ($0.51)   ($1.55)
                                                           ========= ========== ========== =========== ========= ========= =========

Average shares used for computation of
  earnings per common share
Basic                                                          92.0       91.9       91.9        92.0      91.4      89.8      89.0
Diluted                                                        92.6       92.5       92.7        92.6      91.5      89.8      89.1

Effective tax rate                                            38.0%      37.5%      36.6%       34.7%     38.0%     37.5%     38.5%
Effective tax rate before unusual charges                     38.0%      37.5%      36.5%       36.0%     38.0%     37.5%     36.5%

Supplemental financial information
  Cash                                                        $81.2     $108.2     $122.9      $100.8    $123.8    $134.9    $129.9
  Debt                                                       $910.3     $817.2     $793.2      $730.2    $918.3    $890.3    $862.8
  Common shareholders' equity                              $1,359.9   $1,431.1   $1,434.1    $1,300.2  $1,293.5  $1,143.7  $1,040.3
  Debt-to-capitalization rate                                 40.1%      36.3%      35.6%       36.0%     41.5%     43.8%     45.3%

  Captial expenditures                                        $22.7      $51.0      $87.9      $166.7     $21.5     $57.7     $92.1
  Depreciation and amortization                                35.1       70.5      106.2       141.4      35.2      72.5     109.7

<PAGE>
<CAPTION>

Brunswick Corporation
Segment Information by Quarter
(in millions)
(unaudited)
                                              Q1 1999      Q2 1999       Q3 1999     Q4 1999     Q1 2000      Q2 2000     Q3 2000
                                              --------   ----------   -----------   ---------   ---------   ----------   ---------
<S>                                           <C>        <C>          <C>           <C>         <C>         <C>          <C>
Sales
- -----
Marine Engine                                  $386.7      $469.1         $394.8      $364.2      $429.0       $527.4     $434.9
Boat                                            368.4       390.7          360.5       357.0       418.5        409.3      396.0
Marine eliminations                             (69.7)      (76.5)         (67.5)      (69.8)      (79.4)       (84.0)     (70.4)
                                              --------   ---------    -----------   ---------   ---------   ----------   --------
  Total Marine                                  685.4       783.3          687.8       651.4       768.1        852.7      760.5

Recreation                                      184.8       162.5          174.1       212.0       187.3        188.1      178.6

                                              --------   ---------    -----------   ---------   ---------   ----------   --------
  Total sales                                  $870.2      $945.8         $861.9      $863.4      $955.4     $1,040.8     $939.1
                                              ========   =========    ===========   =========   =========   ==========   ========

Operating Earnings
- ------------------
Marine Engine                                   $53.5       $87.5          $66.8       $34.7       $60.9       $104.2      $75.2
Boat                                             29.4        39.8           28.1        23.4        37.9         47.1       33.1
                                              --------   ---------    -----------   ---------   ---------   ----------   --------
  Total Marine                                   82.9       127.3           94.9        58.1        98.8        151.3      108.3

Recreation                                       23.6         7.4           10.4        32.5        25.0          8.0       11.1

Corporate/Other                                 (10.5)      (11.4)         (13.0)      (11.6)      (10.8)       (10.2)     (11.7)
                                              --------   ---------    -----------   ---------   ---------   ----------   --------
  Operating earnings before unusual charges      96.0       123.3           92.3        79.0       113.0        149.1      107.7

Unusual charges (a)                                 -           -          (48.0)      (68.0)          -            -      (55.1)
                                              --------   ---------    -----------   ---------   ---------   ----------   --------
  Total operating earnings                      $96.0      $123.3          $44.3       $11.0      $113.0       $149.1      $52.6
                                              ========   =========    ===========   =========   =========   =========    ========

(a)  Q3 1999 operating earnings include a $48.0 million charge to settle litigation.
     Q4 1999 operating earnings include a $68.0 million charge to settle litigation.
     Q3 2000 operating earnings include a $55.1 million charge to increase environmental reserves related to the cleanup of
        contamination from a former manufacturing facility and to account for the write-down of investments in certain
        Internet-related businesses.


<PAGE>
<CAPTION>

Brunswick Corporation
YTD Segment Information
(in millions)
(unaudited)
                                              Mar 1999    Jun 1999    Sep 1999     Dec 1999     Mar 2000      Jun 2000     Sep 2000
                                             ----------  ----------  ----------   ----------   ----------    ----------   ----------
<S>                                          <C>         <C>         <C>          <C>          <C>           <C>          <C>
Sales
- -----
Marine Engine                                  $386.7      $855.8     $1,250.6      $1,614.8       $429.0        $956.4    $1,391.3
Boat                                            368.4       759.1      1,119.6       1,476.6        418.5         827.8     1,223.8
Marine eliminations                             (69.7)     (146.2)      (213.7)       (283.5)       (79.4)       (163.4)     (233.8)
                                             ---------   ---------   ----------   -----------   ----------    ----------   ---------
  Total Marine                                  685.4     1,468.7      2,156.5       2,807.9        768.1       1,620.8     2,381.3

Recreation                                      184.8       347.3        521.4         733.4        187.3         375.4       554.0
                                             ---------   ---------   ----------   -----------   ----------    ----------   ---------
  Total sales                                  $870.2    $1,816.0     $2,677.9      $3,541.3       $955.4      $1,996.2    $2,935.3
                                             =========   =========   ==========   ===========   ==========    ==========   =========

Operating Earnings
- ------------------
Marine Engine                                   $53.5      $141.0       $207.8        $242.5        $60.9        $165.1      $240.3
Boat                                             29.4        69.2         97.3         120.7         37.9          85.0       118.1
                                             ---------   ---------   ----------   -----------   ----------    ----------   ---------
  Total Marine                                   82.9       210.2        305.1         363.2         98.8         250.1       358.4

Recreation                                       23.6        31.0         41.4          73.9         25.0          33.0        44.1

Corporate/Other                                 (10.5)      (21.9)       (34.9)        (46.5)       (10.8)        (21.0)      (32.7)
                                             ---------   ---------   ----------   -----------   ----------    ----------   ---------
  Operating earnings before unusual charges      96.0       219.3        311.6         390.6        113.0         262.1       369.8

Unusual charges (b)                                 -           -        (48.0)       (116.0)           -             -       (55.1)
                                             ---------   ---------   ----------   -----------   ----------    ----------   ---------
  Total operating earnings                      $96.0      $219.3       $263.6        $274.6       $113.0        $262.1      $314.7
                                             =========   =========   ==========   ===========   ==========    ==========   =========


(b)   YTD Sep 1999 operating earnings include a $48.0 million charge to settle litigation.
      YTD Dec 1999 operating earnings include a $116.0 million charge to settle litigation.
      YTD Sep 2000 operating earnings include a $55.1 million charge to increase environmental reserves related to the cleanup
          of contamination from a former manufacturing facility and to account for the write-down of investments in certain
          Internet-related businesses.


</TABLE>

                                         5



</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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